2023-11-13T09:44:07-05:00 2022-12-31 853667394 CORBIN & BIGGS PLLC 385-B HIGHLAND COLONY PARKWAY SUIT RIDGELAND MS 39157 990 2022-01-01 640926385 ECM GROUP HEALTH TRUST ECMG 6016058600 PO BOX 3300 RIDGELAND MS 391583300 MICHAEL CALLAHAN TRUSTEE/SEC-TREA 6016058600 2023-11-13 true MICHAEL CALLAHAN 999009999 true GEORGE M BIGGS JR P00912499 6019572001 2023-11-12 2022 2023-04-26 12:10:37Z MICHAEL CALLAHAN PO 3300 RIDGELAND MS 39158 33106886 false X ECM.COOP X 2000 MS VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501(C)(9). 22 22 0 253668 0 28028368 31751823 296317 222245 998 188 28325683 31974256 0 30325444 26289456 0 0 0 1813935 1815374 32139379 28104830 -3813696 3869426 10512832 13751275 3595745 3782325 6917087 9968950 VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501(C)(9). false false PROVIDES MEDICAL, DENTAL, AND VISION BENEFITS TO MEMBERS OF PARTICIPATING EMPLOYERS. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 3 0 0 true true false false false false false false false X 22 22 false false false false false true false true true false false false true true true false false false false false X DONNA RICHMOND 6016058600 PO BOX 3300 RIDGELAND MS 39158 X RON BARNES TRUSTEE 0.50 2.00 X 0 0 0 KEVIN BONDS TRUSTEE 0.50 2.00 X 0 0 0 MICHAEL CALLAHAN TRUSTEE/SEC- 8.00 32.00 X X 0 0 0 BRIAN CLARKE TRUSTEE 0.50 2.00 X 0 0 0 KEVIN DODDRIDGE TRUSTEE-CHAI 0.50 2.00 X X 0 0 0 ROBERT DODSON TRUSTEE 0.50 2.00 X 0 0 0 SHAWN EDMONSON TRUSTEE 0.50 2.00 X 0 0 0 KEITH HAYWARD TRUSTEE 0.50 2.00 X 0 0 0 SCOTT HENDRIX TRUSTEE 0.50 2.00 X 0 0 0 EDDIE HOWARD TRUSTEE 0.50 2.00 X 0 0 0 KEITH HURT TRUSTEE 0.50 2.00 X 0 0 0 FRANKIE MOORMAN TRUSTEE 0.50 2.00 X 0 0 0 MICHAEL NEELY TRUSTEE 0.50 2.00 X 0 0 0 DAVID O'BRYAN TRUSTEE 0.50 2.00 X 0 0 0 TIM PERKINS TRUSTEE 0.50 2.00 X 0 0 0 CHRIS RHODES TRUSTEE 0.50 2.00 X 0 0 0 BRAD ROBINSON TRUSTEE 0.50 2.00 X 0 0 0 BARRY ROWLAND TRUSTEE 0.50 2.00 X 0 0 0 DARRELL SMITH TRUSTEE 0.50 2.00 X 0 0 0 RANDY SMITH VICE CHAIRMA 0.50 2.00 X X 0 0 0 MATTHEW WARE TRUSTEE 0.50 2.00 X 0 0 0 TIM WIGGINGTON TRUSTEE 0.50 2.00 X 0 0 0 false false false BLUE CROSS BLUE SHIELD OF MS 3534 LAKELAND DRIVE FLOWOOD MS 39232 THIRD PARTY ADM 1236250 1 CONTRIBUTIONS 31751823 31751823 31751823 253668 253668 1101207 1132630 -31423 -31423 -31423 OTHER REVENUE 188 188 188 31974256 31720588 253668 26289456 28213 18260 1753565 13466 1870 28104830 0 0 0 356483 214 167851 4404016 317987 1877004 101335 9670511 7368706 10512832 13751275 141348 38525 3454397 3743800 3595745 3782325 X 6917087 9968950 6917087 9968950 10512832 13751275 3869426 -817563 X false true X false false BENEFIT OBLIGATIONS 3247184 UNEARNED CONTRIBUTIONS 496616 3743800 X 31143227 -817563 -817563 31960790 13466 13466 31974256 28145532 28145532 -40702 -40702 28104830 SCHEDULE D, PAGE 3, PART X THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S NET ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (CODE); AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE SPONSOR HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE GRANTING THE EXEMPTION COMMENCING AUGUST 16, 2005. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE SPONSOR BELIEVES THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE TRUST HAS SET ASIDE 4,035,957 OF INVESTMENT INCOME TO PAY FOR MEDICAL BENEFITS. THESE AMOUNTS ARE MAINTAINED IN THE PLAN'S INVESTMENT PORTFOLIO. AS OF DECEMBER 31, 2022 AND 2021, THE FUND BALANCE OF THE TRUST, AS CALCULATED UNDER SECTION 419A OF THE CODE, EXCEEDED THE MINIMUM FUNDING REQUIREMENTS PRESCRIBED. 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 THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE DEPARTMENT OF LABOR. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022 AND 2021, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY ( OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 4B BOND AMORTIZATION 13,466 SCHEDULE D, PAGE 4, PART XII, LINE 4B DECREASE IN CLAIMS PAYABLE -54,168 BOND AMORTIZATION 13,466 FORM 990, PAGE 6, PART VI, LINE 7A YES FORM 990, PAGE 6, PART VI, LINE 11B THE 990 WAS REVIEWED BY THE PLAN MANAGEMENT AND THE PREPARING CPA PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS OF THE ENTITY ARE ALSO MEMBERS OF THE BOARD OF DIRECTORS OF THE ELECTRIC COOPERATIVES OF MISSISSIPPI, A 501 C 6 ORGANIZATION AND MEMBER OF THE ENTITY. AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM IS CIRCULATED BY THE BOARD OF DIRECTORS OF THE ELECTRIC COOPERATIVES OF MISSISSIPPI AND SERVES AS THE CONFLICT OF INTEREST DISCLOSURE OF THIS BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. ELECTRIC COOPERATIVES OF MS PO BOX 3300 RIDGELAND MS 39158 640200697 TRADE ASSN 501C6 N/A false ALCORN COUNTY ELECTRIC POWER ASSN N/A false COAHOMA ELECTRIC POWER ASSN N/A false COAST ELECTRIC POWER ASSN N/A false DELTA ELECTRIC POWER ASSN N/A false DIXIE ELECTRIC POWER ASSN N/A false MAGNOLIA ELECTRIC POWER ASSN N/A false MONROE COUNTY ELECTRIC POWER ASSN N/A false NORTH CENTRAL ELECTRIC POWER ASSN N/A false NORTH EAST ELECTRIC POWER ASSN N/A false NATCHEZ TRACE ELECTRIC POWER ASSN N/A false PONTOTOC ELECTRIC POWER ASSN N/A false PRENTISS COUNTY ELECTRIC POWER ASSN N/A false PEARL RIVER VALLEY ELEC POWER ASSN N/A false SOUTHWEST MISS ELECTRIC POWER ASSN N/A false TALLAHATCHIE VALLEY ELEC POWER ASS N/A false TISHOMINGO ELECTRIC POWER ASSN N/A false TWIN COUNTY ELECTRIC POWER ASSN N/A false TOMBIGBEE ELECTRIC POWER ASSN N/A false YAZOO COUNTY ELECTRIC POWER ASSN N/A false SOUTHERN PINE ELEC POWER ASSN N/A false 4-COUNTY ELECTRIC POWER ASSOCIATION N/A false ECM HEALTH GROUP INC PO BOX 3300 RIDGELAND MS 39158 203033363 PLAN SPON. MS N/A C CORP false false false false false false false false false false false false false false true true false false false false