2023-10-19T14:35:23-05:00 2023-03-31 450334950 WIDMER ROEL PC 4220 31ST AVE S FARGO ND 58104 990 2022-04-01 363729320 FARGO-MOORHEAD HOME BUILDERS HEALTH PLAN AND TRUST FARG 7012325846 1802 32ND AVE S FARGO ND 581036702 BRYCE JOHNSON PLAN ADMINISTRATOR 7012325846 2023-10-17 1 BRYCE JOHNSON 999009999 0 TRACEE S BUETHNER CPA P01292877 7012376022 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z 1802 32ND AVE S FARGO ND 581036702 41372321 0 X WWW.HBAFM.COM X 1986 ND PROVISION OF HEALTH BENEFITS TO THE EMPLOYEES AND THEIR DEPENDENTS OF THE MEMBERS OF THE HOME BUILDERS ASSOCIATION OF FARGO-MOORHEAD. 7 7 0 11 461404 449853 0 0 39654099 40910917 324837 461404 48 0 39978984 41372321 0 0 36001751 37779051 0 0 0 0 0 2421867 2455149 38423618 40234200 1555366 1138121 23139066 22669960 3837805 3928121 19301261 18741839 PROVISION OF HEALTH BENEFITS TO THE EMPLOYEES AND THEIR DEPENDENTS OF THE MEMBERS OF THE HOME BUILDERS ASSOCIATION OF FARGO-MOORHEAD. 0 0 40910917 PAYMENTS TO BLUE CROSS AND BLUE SHIELD OF ND AND OTHER RELATED EXPENSES FOR THE PROVISION OF HEALTH BENEFITS FOR ALL OF THE PARTICIPANTS IN THE HEALTH PLAN AND THEIR DEPENDENTS. THERE WERE 3,247 UNIQUE PARTICIPANTS AT THE END OF THE YEAR. 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 5 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 X BRYCE JOHNSON 7012325846 1802 32ND AVE S FARGO ND 581036702 GENE THURSTON CHAIR 0.25 X X 0 0 0 BRANDON HAYES SECRETARY 0.25 X X 0 0 0 JANA BYE TRUSTEE 0.25 X 0 0 0 TOBY CHRISTENSEN TRUSTEE 0.25 X 0 0 0 DAN FRISCH TRUSTEE 0.25 X 0 0 0 KIM HOCHHALTER TRUSTEE (HBA PAST PRESIDEN 0.25 X 0 0 0 DAVID REID HBA PRESIDENT 0.25 X 0 0 0 BRYCE JOHNSON PLAN ADMINISTRATOR 5.50 X 0 107524 19506 0 107524 19506 0 0 0 0 0 CONTRIBUTIONS 525100 37926786 37926786 PHARMACY REBATES 525100 2984131 2984131 40910917 461404 461404 41372321 40910917 461404 0 37779051 18406 27386 10551 611 160 1360 16696 ADMINISTRATION FEES 1968170 FEDERAL INCOME TAX 165000 CONSULTING 119197 OPIOID MANAGEMENT SERVI 107900 19712 40234200 198690 125822 2027548 2892655 32745 41501 9696 22500 20870387 19587482 23139066 22669960 165219 30451 3672586 3897670 3837805 3928121 X 0 0 0 0 19301261 18741839 19301261 18741839 23139066 22669960 1138121 -1697543 0 X X 0 1 X 1 0 0 42449 CLAIMS PAYABLE 993221 EST. CLAIMS INCURRED BUT NOT PAID 2862000 3897670 X 36680096 -1697543 -1697543 38377639 10551 2984131 2994682 41372321 37056886 3 3 37056883 10551 3166766 3177317 40234200 PART X, LINE 2: THE INTERNAL REVENUE SERVICE ("IRS") HAS DETERMINED AND INFORMED MANAGEMENT BY LETTER DATED NOVEMBER 14, 1990, THAT THE PLAN AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE ("IRC"). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. FEDERAL INCOME TAX EXPENSE TOTALED $165,000 AND $298,354 FOR THE YEAR ENDING MARCH 31, 2023 AND 2022, RESPECTIVELY. THE PLAN RECOGNIZED $-0- IN PREPAID INCOME TAX FOR THE YEAR ENDED MARCH 31, 2023 RELATING TO UNRELATED BUSINESS TAXABLE INCOME. STATE INCOME TAX EXPENSE TOTALED $9,200 AND $9,419 FOR THE YEAR ENDING MARCH 31, 2023 AND 2022, RESPECTIVELY. THE PLAN RECOGNIZED $2,242 IN STATE INCOME TAX PAYABLE FOR THE YEAR ENDED MARCH 31, 2023 RELATING TO UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC AND MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: PHARMACY REBATES 2,984,131. PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING 3. PART XII, LINE 4B - OTHER ADJUSTMENTS: PHARMACY REBATES 2,984,131. NET INCREASE IN BENEFIT OBLIGATION 182,635. FORM 990, PART VI, SECTION A, LINE 8B FARGO-MOORHEAD HOME BUILDERS HEALTH PLAN AND TRUST DOESN'T HAVE A COMMITTEE THAT ACTS ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE EMAILED TO THE PLAN MANAGEMENT COMMITTEE SO THEY HAVE AN OPPORTUNITY TO REVIEW IT BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS AVAILABLE AT THE HBA OF F-M OFFICE FOR PUBLIC INSPECTION. THE PARTICIPANTS ARE NOTIFIED OF THIS THROUGH THE NEWSLETTER. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HOME BUILDERS ASSOCIATION OF FARGO-MOORHEAD 1802 32ND AVENUE SOUTH FARGO ND 581036702 450275981 TRADE ASSOCIATION FOR THE HOME BUILDING INDUSTRY ND 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 HOME BUILDERS ASSOCIATION OF FARGO-MOORHEAD N