2024-10-31T16:36:56-05:00 2023-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-01-01 711029753 Health Professions of Montana Plan and Trust HEAL 4064434919 PO Box 9406 Missoula MT 59807 J Bruce Robertson Chairman 4064434919 2024-10-31 1 1 Kim Hunwardsen CPA P00484560 6122536500 2024-10-31 2023 2024-10-15 13:58:12Z J Bruce Robertson MD PO Box 9406 Missoula MT 59807 14665057 0 X www.hpmpt.org X 2008 MT To be the primary choice for health benefits for health professions in Montana. 5 5 0 0 227063 194976 0 0 13193653 14437994 34806 227063 0 0 13228459 14665057 0 0 10358111 14163415 24000 24000 0 0 0 1924303 2128000 12306414 16315415 922045 -1650358 6989809 5436940 159763 101206 6830046 5335734 To be the primary choice for health benefits for health professions in Montana. 0 0 This multiple employer welfare agreement was able to pay out $14,163,415 in health and welfare benefits to participants and beneficiaries this year. The Plan provides health benefits (medical, dental, vision and prescription) by self-funding which is re-insured with individual and aggregate stop-loss insurance coverage. The Plan provides continuation of coverage for health benefits for eligible groups as required under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 0 1 1 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X Joanna Sells HPMPT Sponsor Organization Inc 4064434919 PO Box 9406 Missoula MT 59807 J Bruce Robertson MD Chairman 10.00 0.00 X X 24000 0 0 Timothy J McInnis MD Trustee 2.00 5.00 X 0 5500 0 Orville Mann MD Trustee 2.00 2.00 X 0 2250 0 John Bisges MD Trustee 2.00 2.00 X 0 3000 0 John O'Connor Trustee 2.00 2.00 X 0 3500 0 24000 14250 0 0 0 0 0 Blue Cross and Blue Shield of Montana He 3645 Alice Street Helena MT 596047982 TPA - Claims Administration 375892 HPMPT Sponsor Organization Inc PO Box 9406 Missoula MT 59807 Administrative, outreach, and marketing 352440 Leif Associates Inc 1331 Seventeenth St Ste 350 Denver CO 80202 Actuary & Underwriting 150551 3 EMPLOYER CONTRIBUTIONS 525100 14437994 14437994 14437994 224789 224789 2274 0 2274 2274 2274 14665057 14437994 227063 0 14163415 24000 375867 55044 105635 10899 487177 2522 10634 Stop Loss Premiums 911222 Federal Tax Expense 169000 16315415 4439473 1094775 295195 297688 3677 3679 2150676 4002958 100788 37840 6989809 5436940 102172 95503 57591 5703 159763 101206 X 0 0 0 0 6830046 5335734 6830046 5335734 6989809 5436940 -1650358 156046 0 X 0 1 X 1 0 0 Unearned Employer Contributions 5703 5703 X 14810204 156046 156046 14654158 10899 10899 14665057 16304516 0 16304516 10899 10899 16315415 Part X, Line 2: As a matter of law, the Trust is subject to examination by federal and state taxing authorities. Although management believes that the amounts reflected in the information returns substantially comply with the applicable federal tax regulations, both the IRS and DOL and the various state taxing authorities can take positions contrary to management's position based on their interpretation of the law. The Trust has determined they are subject to examination of their federal information return filings in the United States for the preceding three tax years. A tax position that is challenged by a taxing authority could result in penalties and interest being assessed to the Trust. If this occurred, the Trust would record these as administrative expenses. Form 990, Part VI, Section A, line 6 The trust agreement for the organization provides for a concept of membership for employer groups that execute an adoption agreement. Form 990, Part VI, Section A, line 7a The trust agreement for the organization describes how subscribing employers interact with the trust and vote on certain issues. In particular, the trust agreement gives employer groups authority to vote regarding appointment and election of the board of trustees. Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the Finance Director and Chairman of the Board and sent to each Trustee prior to filing. The Chairman of the Board of Trustees is authorized to sign the Form 990. Form 990, Part VI, Section B, line 12c The organization's conflict of interest policy provides general principles instructing when and how to disclose conflicts and recuse or abstain from discussions and voting. Trustees must disclose potential conflicts of interest and all material facts to the other members of the Board of Trustees for their conisderation. Form 990, Part VI, Section C, line 19 The organization will make governing documents, conflict of interest policy, and financial statements available to the public upon request. HPMPT Sponsor Organization Inc PO Box 9406 Missoula MT 59807 452078503 Health Care Professional Support MT 501(c)(4) N/A 0 Bighorn Valley Health Center 273113428 0 Partners in Home Care Inc 810425934 0 Montana Hospital Association 810287203 0 Glacier Ear Nose & Throat 810364644 0 Healthy Smiles Dental Group 810520988 0 Montana Skin Cancer and Dermatology Center PC 463252946 0 Aimee Ameline DDS PC 205645722 0 Alpenglow Dental 263563423 0 Alpine Oral & Facial Surgery 810522488 0 Alpine Women's Center PC 810529600 0 Anesthesia Partners of Montana 810478374 0 Ascension Physical Therapy 474751637 0 Ash Dental Management 473474305 0 Axis Physical Therapy 202520389 0 Bartoletti Dental 824142758 0 Benton Pharmacy 810438647 0 Billings Anesthesiology PC 810483340 0 Billings OBGYN Associates PC 810508020 0 Billings Plastic Surgery 810374762 0 Booth Dental PC 823782135 0 Bridge Creek Dental 202924791 0 Bridger Orthopedics 810512911 0 Bullhook Community Health Center 205970239 0 Cardiovascular Consultants of Montana 263576221 0 Christopher L Paris MD PC 371448877 0 Claeys Family Dentistry 464950689 0 Clark Fork Emergency Physicians PLLC 208603729 0 Creger Family Eye Care PC 810526304 0 Dr Kevin McPherson DDS 462404123 0 Eastern Radiological Associates 810306627 0 Eyes on Main 453008710 0 Flathead Urology PLLC 562641614 0 Gallatin Plastic Surgery 811441356 0 Gallatin Valley Anesthesia Associates PC 134310888 0 Gary Harvey MD PC 810494044 0 Glacier Eye 810401208 0 Great Falls Surgical Associates 010721166 0 Helena Lab Physicians dba Mountain West Pathology 810339527 0 Helena Orthodontics 271449864 0 Helena Pediatric Clinic PC 810505600 0 Heuiser Physical Therapy 200448578 0 Intercity Radiology PC 810306157 0 JKW & JIRA Inc dba Pharmacy1 810537028 0 Kalispell Obstetrics & Gynecology PLLC 421611985 0 Kevin A Miltko DDS 810503321 0 Lewis & Clark Emergency Physicians PC 841424652 0 Medical Eye Specialists 810309952 0 Mint Dental LLC 831942034 0 Missoula Pediatric Associates PC 473779198 0 Newton B Coutinho MD PLLC 731704214 0 Northwest Imaging 810347382 0 Ophthalmic Associates of Billings LLC 352187746 0 Partners in Pediatrics PC 331070964 0 Pediatric Dentistry PC 201362368 0 Precision Eye Care and Optical 825334630 0 Providence Surgery Center LLC 841401625 0 Psychiatry Associates PC 202456812 0 Pure Health DPC LLC 825059734 0 Rehability PC 202982107 0 Ridgway Plastic Surgery 821786660 0 Rocky Mountain Dental 475546248 0 Sapphire Dental 203395847 0 Scott C Wyman MD PC 474300376 0 Shiloh Medical Clinic 262271583 0 Sidney Eye Care 455320225 0 Stephen J Spencer DDS PLLC 810412970 0 Stokke Family Dentistry 814865950 0 Surgical Associates of Billings 810330341 0 The Children's Clinic of Billings PC 810349230 0 Village Doc PLLC 474782911 0 Yellowstone Pathology Institute Inc 810518775 0 Deep Roots Couseling Inc 922230699 0 Dr Joe Byington PLLC - Neighborhood Dental 461063244 0 Eye Physicians & Surgeons 810303360 0 Five Valleys Urology PLLC 651167362 0 Gallatin Valley Vision 812001860 0 Health Care Providers Inc 274412620 0 Helena Vision Center 810395904 0 Marc F Comaratta MD PC - Montana Retina Consultants 852299228 0 MedNorth Urgent Care Clinic LLC 261459239 0 Montana Eyecare 810529327 0 Mountain West Plastic Surgery & Medical Spa 882817228 0 Performance Injury Care and Sports Medicine Inc 261100319 0 Pharm406 825421579 0 Public Drug Co 810220115 0 Rimrock Podiatry 841367703 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1