2025-09-05T08:56:31-05:00 2023-06-30 480567703 PINION LLC 1821 SOUTH AVENUE WEST 5TH FLOOR MISSOULA MT 59801 990 2022-07-01 810396279 MISSOULA COUNTY COMPREHENSIVE MEDICAL BENEFIT PLAN MISS 4062583416 200 WEST BROADWAY STREET MISSOULA MT 598024216 ERICA GRINDE RISK MANAGER 4067215700 2025-09-02 1 0 IRIS OWEN P01259219 4067217800 2025-09-02 2022 2025-03-06 01:10:19Z X ERICA GRINDE 200 W BROADWAY MISSOULA MT 59802 16112656 0 X WWW.CO.MISSOULA.MT.US X 1980 MT THE MISSOULA COUNTY EMPLOYEE BENEFITS PLAN ("PLAN") IS A COST-SHARING MULTIPLE-EMPLOYER DEFINED BENEFIT PLAN. THE PLAN WAS FORMED BY THE RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS EFFECTIVE AUGUST 15, 1980. THE PLAN PROVIDES FOR ACCIDENT, HOSPITAL, MEDICAL AND SURGICAL, DENTAL AND OPTICAL BENEFITS AS DEFINED IN THE PLAN DOCUMENT. THE PLAN IS A GOVERNMENT-SPONSORED PLAN AND IS NOT SUBJECT TO ERISA. 3 3 9 0 0 0 0 0 14830101 15948405 143483 131808 29893 32443 15003477 16112656 0 0 14895872 16716651 500583 551969 0 0 0 1027321 1168024 16423776 18436644 -1420299 -2323988 7111603 4435353 2598936 2348929 4512667 2086424 THE MISSOULA COUNTY EMPLOYEE BENEFITS PLAN ("PLAN") IS A COST-SHARING MULTIPLE-EMPLOYER PLAN. IT PROVIDES FOR ACCIDENT, HOSPITAL, MEDICAL AND SURGICAL, DENTAL AND OPTICAL BENEFITS AS DEFINED IN THE PLAN DOCUMENT. 0 0 MISSOULA COUNTY PROVIDED HEALTH AND DEPENDENT CARE SERVICES AND INSURANCE PREMIUMS FOR ACCIDENT, HOSPITAL, MEDICAL AND SURGICAL, DENTAL AND OPTICAL BENEFITS AS DEFINED BY THE PLAN. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 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 1 0 0 1 454 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 X MISSOULA COUNTY ACCOUNTING AND FINANCE 4062515700 200 W BROADWAY MISSOULA MT 598024216 DAVE STROHMAIER TRUSTEE 1.00 40.00 X 0 91176 15975 JOSH SLOTNICK TRUSTEE 1.00 40.00 X 0 87161 15630 JUANITA VERO TRUSTEE 1.00 40.00 X 0 91205 7986 ERICA GRINDE PLAN ADMINISTRATOR 40.00 X 106071 0 13155 REBECCA MILLER BENEFITS ADMINISTRATOR 40.00 X 61588 0 6696 167659 269542 59442 1 0 0 0 0 CONTRIBUTIONS 900099 15449981 15449981 REBATES 900099 482395 482395 MISSOULA COUNTY TRANSFER 900099 16029 16029 15948405 131808 131808 OTHER INCOME 900099 32443 32443 32443 16112656 15980848 0 131808 16716651 154059 360657 35359 1894 315878 27772 690 17758 8008 724619 UTILITIES AND MAINTENAN 38601 TRUSTEE FEES 17866 WELLNESS EXPENSE 8990 TRAINING 7842 18436644 26275 17300 1670981 216538 787525 1247405 5168 6330 290727 164244 108319 126483 4485682 2808842 27653 12455 7111603 4435353 2272174 1996587 326762 352342 2598936 2348929 X 4512667 2086424 4512667 2086424 7111603 4435353 -2323988 -102256 0 X X 0 1 X 1 0 290727 164244 126483 126483 US GOVERNMENT OBLIGATIONS 2629770 C MUTUAL FUNDS 179072 C 2808842 DEFERRED PENSION EXPENSE -52517 DEFERRED POSTEMPLOYMENT BENEFITS EXPENSE -14804 NET PENSION LIABILITY 376281 POSTEMPLOYMENT BENEFITS LIABILITY 43382 352342 X 16001410 -102256 -8990 -111246 16112656 0 16112656 18427653 0 18427653 8990 8990 18436643 PART X, LINE 2: THE INTERNAL REVENUE SERVICE CONSIDERS THE PLAN TO BE EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRANSFERS TO MISSOULA COUNTY WELLNESS PROGRAM -8,990. PART XII, LINE 4B - OTHER ADJUSTMENTS: WELLNESS EXPENSE 8,990. PART X: LINE 2: THE PLAN IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES ARE EMPLOYEES OF MISSOULA COUNTY - JOSH SLOTNICK, DAVE STROHMAIER, AND JUANITA VERO FORM 990, PART VI, SECTION A, LINE 7A MISSOULA COUNTY AND ITS COMPONENT UNITS, WHICH INCLUDE THE HEALTH BENEFITS PLAN, IS GOVERNED BY A BOARD OF COUNTY COMMISSIONERS CONSISTING OF THREE ELECTED MEMBERS WHO SERVE SIX-YEAR STAGGERED TERMS. EACH COMMISSIONER IS APPOINTED BY ELECTION AND ALL LEGISLATIVE, EXECUTIVE, AND ADMINSTRATIVE POWERS AND DUTIES OF THE LOCAL GOVERNMENT NOT SPECIFICALLY RESERVED BY LAW OR ORDINANCE TO OTHER ELECTED OFFICIALS RESIDE WITH THE COMMISSION. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE FORM 990 IS FILED WITH THE IRS, BY A SUBMISSION OF REQUEST FOR COMMISSION ACTION (BY THE PLAN ADMINISTRATOR), A COMMISSIONER ADMINISTRATIVE MEETING IS SCHEDULED FOLLOWING PUBLIC NOTICE. DURING THIS MEETING, THE FORM 990 IS REVIEWED AND DISCUSSED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IN THE ANNUAL CAFR AS A COMPONENT UNIT OF MISSOULA COUNTY. THE CONFLICT OF INTEREST POLICY IS DOCUMENTED IN THE MONTANA CODE ANNOTATED-STANDARDS OF CONDUCT (TITLE 2 CHAPTER 2). THE GOVERNING DOCUMENTS ARE HELD AT 223 WEST ALDER AND THE CLERK AND RECORDER OFFICE. ALL OF THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE CHIEF FINANCIAL OFFICER HAS PRIMARY RESPONSIBILITY FOR OVERSEEING THE EXTERNAL AUDIT. THE COUNTY AUDITOR PROVIDES ASSISTANCE TO THE CHIEF FINANCIAL OFFICER IN COORDINATING AND MONITORING THE CONDUCT OF, AND RESPONSES TO, THE AUDIT. A SEPARATE AUDIT COMMITTEE ASSISTS IN HIRING THE EXTERNAL AUDITORS. FORM 990: PART B THE 990 WAS AMENDED AS THE AUDITED FINANCIAL STATEMENTS BECAME AVAILABLE. THE AMOUNTS REPORTED ON THE FOLLOWING FORMS CHANGED AS THE AMOUNTS REPORTED ON THE PREVIOUS UNAUDITED FINANCIAL STATEMENTS CHANGED FROM THE AUDITED FINANCIAL STATEMENTS: FORM 990 PART I, PART VIII, PART IX, PART X, PART XI, AND SCHEDULE R PART V AMOUNT INVOLVED PART IV QUESTION 11A IS NOW MARKED YES AS PART X LINE 10 REPORTED AN AMOUNT FOR BUILDINGS ON THE AMENDED RETURN. PART IV QUESTION 11B IS NOW MARKED YES AS PART X LINE 12 REPORTED AN AMOUNT FOR INVESTMENTS - OTHER SECURITIES THAT IS GREATER THAN 5% OF ITS TOTAL ASSETS ON THE AMENDED RETURN. PART IV QUESTION 11E IS NOW MARKED YES AS PART X LINE 25 REPORTED AN AMOUNT FOR OTHER LIABILITIES ON THE AMENDED RETURN. PART XII QUESTION 2B IS NOW MARKED YES AS THE ORGANIZATIONS FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT AUDITOR. PART XII QUESTION 2C IS NOW MARKED YES AS THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. AN ADDITIONAL SCHEDULE, SCHEDULE D, WAS FILED WITH THE AMENDED RETURN. AN ADDITIONAL PARAGRAPH FOR FORM 990, PART XII, LINE 2C WAS ADDED TO THE SCHEDULE O. THE PARAGRAPH FOR 990, PART XI, LINE 9, CHANGES IN NET ASSETS WAS REMOVED FROM THE SCHEDULE O. MISSOULA COUNTY 200 W BROADWAY ST MISSOULA MT 59802 816001397 GOVERNMENTAL ENTITY MT SECTION 115 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 MISSOULA COUNTY S 8892053 MISSOULA COUNTY R 8990