Nonprofit · EIN 20-3653621
JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR
Also known as CHRISTINE A BOULTER TTEE
Tax-exempt · RIGBY, ID 83442
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $3,207,344 | $3,564,068 | -$356,724 | $860,456 | $0 | $860,456 |
| October 31, 2024 | 990 | $2,922,914 | $3,292,927 | -$370,013 | $1,217,180 | $0 | $1,217,180 |
| October 31, 2023 | 990 | $2,774,945 | $2,211,435 | $563,510 | $1,587,192 | $0 | $1,587,192 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,174,713
- Investment income
- $32,631
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $3,564,068
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $3,564,068
Balance sheet and other
- Total assets, start of year
- $1,217,180
- Total assets, end of year
- $860,456
- Total liabilities, end of year
- $0
- Net assets, end of year
- $860,456
- Gross receipts
- $3,207,344
- Employees
- 0
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROGER CLARK | VEBA TRUSTEE Trustee or director | – | $0 |
| SCOTT HANCOCK | VEBA TRUSTEE Trustee or director | – | $0 |
| MELANIE SMOOT | VEBA TRUSTEE Trustee or director | – | $0 |
| MARILYN VANDERBEEK | VEBA TRUSTEE Trustee or director | – | $0 |
| SHAYNE YOUNG | VEBA TRUSTEE Trustee or director | – | $0 |
990 for the year ended October 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROGER CLARK | VEBA TRUSTEE Trustee or director | – | $0 |
| SCOTT HANCOCK | VEBA TRUSTEE Trustee or director | – | $0 |
| COLLEEN POOLE | VEBA TRUSTEE Trustee or director | – | $0 |
| MARILYN VANDERBEEK | VEBA TRUSTEE Trustee or director | – | $0 |
| SHAYNE YOUNG | VEBA TRUSTEE Trustee or director | – | $0 |
990 for the year ended October 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROGER CLARK | VEBA TRUSTEE Trustee or director | – | $0 |
| SCOTT HANCOCK | VEBA TRUSTEE Trustee or director | – | $0 |
| COLLEEN POOLE | VEBA TRUSTEE Trustee or director | – | $0 |
| MARILYN VANDERBEEK | VEBA TRUSTEE Trustee or director | – | $0 |
| SHAYNE YOUNG | VEBA TRUSTEE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 210 COURTHOUSE WAY, RIGBY, ID 83442-5294
- In care of
- % CHRISTINE A BOULTER
- Principal officer (990 for 2024)
- MELANIE SMOOT, PO BOX 275, RIGBY, ID 83442
- Signed the 990
- MELANIE SMOOT, VEBA TRUSTEE
- Phone
- (208) 745-7756
- Website
- WWW.CO.JEFFERSON.ID.US
- Return prepared by
- SEARLE HART & ASSOCIATES PLLC
Mission
TO RECEIVE AND HOLD CONTRIBUTIONS TO PAY MEDICAL EXPENSES OF EMPLOYEES, THEIR SPOUSES AND DEPENDENTS, AND TO PAY PLAN OPERATIONAL EXPENSES.
Program accomplishments
- TO RECEIVE AND HOLD CONTRIBUTIONS TO PAY MEDICAL EXPENSES OF EMPLOYEES, THEIR SPOUSES AND DEPENDENTS, AND TO PAY PLAN OPERATIONAL EXPENSES.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
IRS record
- EIN
- 20-3653621
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2007
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $860,456
- Income (IRS master file)
- $3,207,344
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $3,207,344 | $3,564,068 | $860,456 | XML |
| 990 | October 2024 | $2,922,914 | $3,292,927 | $1,217,180 | XML |
| 990 | October 2023 | $2,774,945 | $2,211,435 | $1,587,192 | XML |
| 990 | October 2022 | $2,547,723 | $2,236,063 | $1,023,682 | IRS |
| 990 | October 2021 | – | – | – | IRS |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2019 | – | – | – | IRS |
| 990 | October 2018 | – | – | – | IRS |
| 990 | October 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-3653621).
Questions about JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR
- What is the EIN of JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR?
- The employer identification number (EIN) of JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR is 20-3653621.
- Is JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2007.
- Are donations to JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR?
- The 990 for the year ended October 31, 2025 names MELANIE SMOOT.
- Who are the officers and directors of JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR?
- The 990 for the year ended October 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does JEFFERSON COUNTY VEBA EMPLOYEE PLAN TR have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $3,207,344, expenses of $3,564,068 and total assets of $860,456 at year end.
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