2024-06-20T14:07:57-05:00 2023-08-31 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2022-09-01 731366012 ISAS GROUP BENEFITS TRUST ISAS 9727420329 12712 PARK CENTRAL DRIVE SUITE 100 DALLAS TX 75251 DONALD GRAHAM EXECUTIVE DIRECTOR 9727420329 2024-05-30 1 DONALD GRAHAM 999009999 0 KEVIN WARNEKE P01294950 2148717500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DONALD GRAHAM 12712 PARK CENTRAL DRIVE STE 100 DALLAS TX 75251 41233369 0 X WWW.ISASTRUST.ORG X 1989 TX PROVIDING HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES OF 25 PARTICIPATING EMPLOYERS, INCLUDING CLAIMS PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 3,980 EMPLOYEES AND THEIR DEPENDENTS. 25 25 1 0 0 0 0 0 35689396 40763990 218567 465248 650 4131 35908613 41233369 0 0 33000141 37387005 218994 235131 0 0 0 5575106 5752367 38794241 43374503 -2885628 -2141134 22689028 20986933 5598585 5976567 17090443 15010366 PROVIDING HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES OF 25 PARTICIPATING EMPLOYERS, INCLUDING CLAIMS PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 3,980 EMPLOYEES AND THEIR DEPENDENTS. 0 0 PROVIDING HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES OF 25 PARTICIPATING EMPLOYERS, INCLUDING CLAIMS PAYMENTS AND ADMINISTRATION TO APPROXIMATELY 3,980 EMPLOYEES AND THEIR DEPENDENTS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 1 1 0 0 0 0 0 0 0 0 X 25 25 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X DONALD GRAHAM 2147065459 12712 PARK CENTRAL DRIVE SUITE 100 DALLAS TX 75251 MICHAEL FLYNN TRUSTEE / VICE-PRESIDENT 1.12 40.00 X X 0 169800 8926 KENDRA GRACE TRUSTEE 0.48 40.00 X 0 316591 53400 JIM KOEHLER TRUSTEE / PRESIDENT 1.63 40.00 X X 0 180300 43653 CHRIS PATTERSON TRUSTEE / TREASURER 1.08 40.00 X X 0 239921 27309 CINDY STADULIS TRUSTEE / SECRETARY 1.05 40.00 X X 0 246404 36562 TREY ANGEL TRUSTEE 0.48 40.00 X 0 144455 9736 JEFF BINGHAM TRUSTEE 0.56 40.00 X 0 149143 7640 EVELYN CAMBRIA TRUSTEE 0.56 40.00 X 0 301702 35656 SCOTT GRIGGS TRUSTEE 0.52 40.00 X 0 291127 38878 MARK KIRKPATRICK TRUSTEE 0.58 40.00 X 0 250434 28018 CAROL LEWIS TRUSTEE 0.48 40.00 X 0 120036 28828 JOANNE MARGRAVES TRUSTEE / EXECUTIVE VP 0.88 40.00 X X 0 310145 42194 AMANDA MEDINA TRUSTEE 0.48 40.00 X 0 156196 27335 TOM MITCHELL TRUSTEE 0.48 40.00 X 0 240067 17632 MARIO PORRO TRUSTEE 0.48 40.00 X 0 116909 0 BRYANT RICHARDSON TRUSTEE 0.48 40.00 X 0 197397 47801 JAMIE TERRY TRUSTEE 0.48 40.00 X 0 153002 12099 SUZANNE TOWNSEND TRUSTEE 0.58 40.00 X 0 318879 44687 SUE TRUMBO TRUSTEE 0.48 40.00 X 0 118106 17343 MARY HERNANDEZ TRUSTEE 0.48 40.00 X 0 249936 23887 KATIE LETO TRUSTEE 0.48 40.00 X 0 229586 32050 JON BAERMAN TRUSTEE 0.48 40.00 X 0 74712 4736 KELLY VAUGHN TRUSTEE 0.48 40.00 X 0 198164 18366 ISABEL JONES TRUSTEE 0.48 40.00 X 0 79414 6686 DIANE HAVLINEK TRUSTEE 0.48 40.00 X 0 220125 33950 DONALD GRAHAM EXECUTIVE DIRECTOR 40.00 X 179998 0 49213 179998 5072551 696585 1 0 1 0 HEALTH SERVICES CORP 300 E RANDOLPH CHICAGO IL 60601 PROVIDER NETWORK SERVICES 1205665 QUANTUM HEALTH INC 5420 BLAZER PKWY DUBLIN OH 43017 MEMBER SERVICES 771998 AMERIBENIEC GROUP POBOX 7186 BOISE ID 83707 CLAIMS PROCESSING 703117 EBENEFIT MARKETPLACE LLC (DBA EBM) 204 STATE ST NORTH HAVEN CT 06473 ELIGIBILITY PROCESSING / HRIS 176327 HOLMES MURPHY & ASSOC LLC PO BOX 8364 DES MOINES IA 50301 BENEFITS CONSULTING 155500 8 HEALTH AND WELFARE FUNDS 525120 40763990 40763990 40763990 465248 465248 REIMBURSEMENT OF FEES 525120 4131 4131 4131 41233369 40768121 0 465248 37387005 222527 12604 38458 31583 2432183 2551 249248 6000 15889 3575 29035 STOP-LOSS INSURANCE 1433176 PPO NETWORK ACCESS FEES 1269690 WELLNESS PROGRAM 230632 AFFORDABLE CARE ACT FEE 14940 -4593 43374503 554706 1184259 15640650 16451712 2151965 2209918 155473 125070 4186234 1015974 22689028 20986933 5597591 5976567 994 5598585 5976567 X 17090443 15010366 17090443 15010366 22689028 20986933 -2141134 61057 0 X 0 1 X 1 0 0 X 41294426 61057 61057 41233369 0 41233369 43374503 0 43374503 0 43374503 PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE ISAS HAS RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE DATED NOVEMBER 12, 1991 STATING THAT THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S NET ASSETS IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE ("IRC") AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A). THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFIRMITY WITH THE IRC TO MAINTAIN THEIR TAX-EXEMPT STATUS. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN AND TRUST, AS AMENDED, ARE DESIGNED AND ARE CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THE PLAN AND TRUST ARE TAX-EXEMPT. HOWEVER, FROM TIME TO TIME, THE PLAN AND TRUST CAN BE SUBJECT TO UNRELATED BUSINESS INCOME TAXES. FOR 2023 AND 2022 NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED AS A RESULT OF UNRELATED BUSINESS TAXABLE INCOME. 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 INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF AUGUST 31, 2023 AND 2022 THERE ARE 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. X X 0 0 0 KENDRA GRACE TRUSTEE 0 292745 0 711 0 23135 0 28817 0 24583 0 369991 0 0 SUZANNE TOWNSEND TRUSTEE 0 318879 0 0 0 0 0 27000 0 17687 0 363566 0 0 JOANNE MARGRAVES TRUSTEE / EXECUTIVE VP 0 284671 0 10000 0 15474 0 26736 0 15458 0 352339 0 0 EVELYN CAMBRIA TRUSTEE 0 301702 0 0 0 0 0 27000 0 8656 0 337358 0 0 SCOTT GRIGGS TRUSTEE 0 291127 0 0 0 0 0 26500 0 12378 0 330005 0 0 CINDY STADULIS TRUSTEE / SECRETARY 0 246404 0 0 0 0 0 25902 0 10660 0 282966 0 0 MARK KIRKPATRICK TRUSTEE 0 250434 0 0 0 0 0 15118 0 12900 0 278452 0 0 MARY HERNANDEZ TRUSTEE 0 249936 0 0 0 0 0 12800 0 11087 0 273823 0 0 CHRIS PATTERSON TRUSTEE / TREASURER 0 239921 0 0 0 0 0 9597 0 17712 0 267230 0 0 KATIE LETO TRUSTEE 0 229586 0 0 0 0 0 23740 0 8310 0 261636 0 0 TOM MITCHELL TRUSTEE 0 240067 0 0 0 0 0 17632 0 0 0 257699 0 0 DIANE HAVLINEK TRUSTEE 0 220000 0 125 0 0 0 24901 0 9049 0 254075 0 0 BRYANT RICHARDSON TRUSTEE 0 197397 0 0 0 0 0 37081 0 10720 0 245198 0 0 DONALD GRAHAM EXECUTIVE DIRECTOR 172991 0 5000 0 2007 0 36583 0 12630 0 229211 0 0 0 JIM KOEHLER TRUSTEE / PRESIDENT 0 180300 0 0 0 0 0 24889 0 18764 0 223953 0 0 KELLY VAUGHN TRUSTEE 0 198164 0 0 0 0 0 11987 0 6379 0 216530 0 0 AMANDA MEDINA TRUSTEE 0 156196 0 0 0 0 0 13000 0 14335 0 183531 0 0 MICHAEL FLYNN TRUSTEE / VICE-PRESIDENT 0 169800 0 0 0 0 0 8926 0 0 0 178726 0 0 JAMIE TERRY TRUSTEE 0 153002 0 0 0 0 0 9739 0 2360 0 165101 0 0 JEFF BINGHAM TRUSTEE 0 149143 0 0 0 0 0 7640 0 0 0 156783 0 0 TREY ANGEL TRUSTEE 0 144455 0 0 0 0 0 9000 0 736 0 154191 0 0 FORM AND LINE REFERENCE : PART I LINE 3 THE EXECUTIVE COMMITTEE SERVES IN THE CAPACITY OF A COMPENSATION COMMITTEE AND REVIEWS PERFORMANCE OF THE EXECUTIVE DIRECTOR. THE COMMITTEE REVIEWS SALARY SURVEY PREPARED BY THE INDEPENDENT SCHOOLS ASSOCIATION OF THE SOUTHWEST FOR REASONABLENESS AMONG SCHOOL CFO'S AND SEEKS INPUT FROM INDEPENDENT THIRD-PARTY BENEFITS CONSULTANT FOR COMPENSATION ADJUSTMENT BENCHMARK IN THE BENEFITS/INSURANCE WORKFORCE. THE EXECUTIVE COMMITTEE MAKES A COMPENSATION RECOMMENDATION AND INFORMS THE FULL BOARD OF TRUSTEES PRIOR TO ADOPTING THE OPERATING BUDGET FOR THE ENSUING FISCAL YEAR. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD THROUGH ITS BYLAWS, DELEGATES BROAD AUTHORITY TO THE EXECUTIVE DIRECTOR, AND TO A SEVEN-MEMBER EXECUTIVE DIRECTOR TO ACT ON THE BOARD'S BEHALF IN BETWEEN MEETINGS. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEE RELATIONSHIPS. KATIE LETO, A FULL-TIME BENEFIT ELIGIBLE EMPLOYEE OF HOCKADAY SCHOOL AND ITS TRUSTEE REPRESENTATIVE, IS ALSO A PART-TIME EMPLOYEE OF THE INDEPENDENT SCHOOL ASSOCIATION OF THE SOUTHWEST, REPORTING TO SCOTT GRIGGS, THE TRUSTEE REPRESENTATIVE OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS THE TRUST IS A MULTIPLE EMPLOYER WELFARE ARRANGEMENT (MEWA), WHICH SERVES AS A VEHICLE TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS FOR THEIR EMPLOYEES. THE PARTICIPATING EMPLOYERS OF THE ISAS GROUP BENEFIT TRUST ARE COMPRISED OF INDEPENDENT MEMBER SCHOOLS WHICH PROVIDE BENEFITS TO THEIR EMPLOYEES VIA THE TRUST. THE INDEPENDENT SCHOOLS ARE CONSIDERED MEMBERS OF THE ORGANIZATION AS THEY HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE BY SELECTING AN ELIGIBLE EMPLOYEE TO SERVE AS A TRUSTEE OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS APPOINT REPRESENTATIVES TO GOVERNING BODY EACH PARTICIPATING EMPLOYER SHALL SELECT ONE OF ITS EMPLOYEES ELIGIBLE TO PARTICIPATE IN THE PLAN TO SERVE AS ITS REPRESENTATIVE WHO SHALL BE NAMED ITS TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS SEVEN-PERSON EXECUTIVE COMMITTEE REVIEWS AND ACCEPTS THE FORM 990 PREPARED BY THIRD-PARTY OUTSIDE PREPARER; RETURN IS POSTED TO BOARD ACCESSIBLE WEBSITE FOR DOWNLOAD AND REVIEW BY ALL OTHER MEMBERS OF GOVERNING BOARD PRIOR TO EXECUTIVE DIRECTOR SIGNING AND SUBMITTING FORM 990 TO IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST MONITORING ANNUALLY REQUIRES EACH TRUSTEE AND KEY EMPLOYEE TO SIGN AND DISCLOSE ANY RELATIONSHIP WITH ORGANIZATION VENDORS OR RELATED PARTIES; REQUIRES TRUSTEES TO DISCLOSE ANY CONFLICT PRIOR TO CONSIDERING NEW VENDOR RELATIONSHIPS FORM 990, PART VI, SECTION B, LINE 15A CEO COMPENSATION THE EXECUTIVE COMMITTEE SERVES IN THE CAPACITY OF A COMPENSATION COMMITTEE AND REVIEWS PERFORMANCE OF THE EXECUTIVE DIRECTOR. THE COMMITTEE REVIEWS SALARY SURVEY PREPARED BY THE INDEPENDENT SCHOOLS ASSOCIATION OF THE SOUTHWEST FOR REASONABLENESS AMONG SCHOOL CFO'S AND SEEKS INPUT FROM INDEPENDENT THIRD-PARTY BENEFITS CONSULTANT FOR COMPENSATION ADJUSTMENT BENCHMARK IN THE BENEFITS/INSURANCE WORKFORCE. THE EXECUTIVE COMMITTEE MAKES A COMPENSATION RECOMMENDATION AND INFORMS THE FULL BOARD OF TRUSTEES PRIOR TO ADOPTING THE OPERATING BUDGET FOR THE ENSUING FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE UPON WRITTEN REQUEST. CASADY SCHOOL INC 9500 N PENNSYLVANIA AVE OKLAHOMA CITY OK 73120 730587209 SCHOOL OK 501(C)(3) LINE 2 N/A 0 EPISCOPAL HIGH SCHOOL 4650 BISSONNET BELLAIRE TX 77401 760056509 SCHOOL TX 501(C)(3) LINE 2 N/A 0 EPISCOPAL SCHOOL OF DALLAS INC 4100 MERRELL RD DALLAS TX 75229 751451116 SCHOOL TX 501(C)(3) LINE 2 N/A 0 GOOD SHEPHERD EPISCOPAL SCHOOL 11110 MIDWAY RD DALLAS TX 75229 751008445 SCHOOL TX 501(C)(3) LINE 2 N/A 0 GREENHILL SCHOOL 4141 SPRING VALLEY RD ADDISON TX 75001 751022742 SCHOOL TX 501(C)(3) LINE 2 N/A 0 HOCKADAY SCHOOL 11600 WELCH RD DALLAS TX 75229 750800650 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE JOHN COOPER SCHOOL ONE JOHN COOPER DR THE WOODLANDS TX 77381 760150423 SCHOOL TX 501(C)(3) LINE 2 N/A 0 KEYSTONE SCHOOL 119 E CRAIG PL SAN ANTONIO TX 78212 741193337 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE KINKAID SCHOOL INC 201 KINKAID SCHOOL DR HOUSTON TX 77024 760295523 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE LAMPLIGHTER SCHOOL 11611 INWOOD RD DALLAS TX 75229 756059993 SCHOOL TX 501(C)(3) LINE 2 N/A 0 PARISH EPISCOPAL SCHOOL 4101 SIGMA RD DALLAS TX 75244 751390485 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ST JOHN'S SCHOOL 2401 CLAREMONT LN HOUSTON TX 77019 741185668 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ST JOHN'S EPISCOPAL SCHOOL 848 HARTER RD DALLAS TX 75218 752147746 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ST MARK'S SCHOOL OF TEXAS 10600 PRESTON RD DALLAS TX 75230 750827460 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ST STEPHENS EPISCOPAL SCHOOL 6500 ST STEPHENS DR AUSTIN TX 78746 741109670 SCHOOL TX 501(C)(3) LINE 2 N/A 0 TRINITY SCHOOL OF MIDLAND TEXAS 3500 W WADLEY AVE MIDLAND TX 79707 750995808 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE WINSTON SCHOOL 5707 ROYAL LN DALLAS TX 75229 751450819 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE WINSTON SCHOOL SAN ANTONIO 8565 EWING HALSELL SAN ANTONIO TX 78229 742529262 SCHOOL TX 501(C)(3) LINE 2 N/A 0 INDEPENDENT SCHOOL ASSOCIATION OF THE SOUTHWEST 2626 COLE AVE SUITE 300 DALLAS TX 75204 237102696 EDUCATION TX 501(C)(3) LINE 9 N/A 0 URSULINE ACADEMY OF DALLAS INC 4900 WALNUT HILL LN DALLAS TX 75229 752732215 SCHOOL TX 501(C)(3) LINE 2 N/A 0 ANNUNCIATION ORTHODOX SCHOOL 3600 YOAKUM BLVD HOUSTON TX 77006 760276967 SCHOOL TX 501(C)(3) LINE 2 N/A 0 FORT WORTH COUNTRY DAY SCHOOL 4200 COUNTRY DAY LN FORT WORTH TX 76109 751085363 SCHOOL TX 501(C)(3) LINE 2 N/A 0 HOUSTON CHRISTIAN HIGH SCHOOL 2700 W SAM HOUSTON PKWY N HOUSTON TX 77049 760531636 SCHOOL TX 501(C)(3) LINE 2 N/A 0 THE POST OAK SCHOOL 4600 BISSONNET ST BELLAIRE TX 77401 741486232 SCHOOL TX 501(C)(3) LINE 2 N/A 0 PRESBYTERIAN SCHOOL 40 OAKDALE ST HOUSTON TX 77006 760282995 SCHOOL TX 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 NOT APPLICABLE