2025-05-15T16:07:35-05:00 2024-06-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2023-07-01 450445721 Pioneer Healthcare Trust PION 7012936822 1411 32nd St S Fargo ND 58103 Matthew Larsgaard Secretary 7012936822 2025-05-15 1 1 Lisa Chaffee CPA P00193453 7012551091 2025-05-15 2023 2025-03-06 01:10:19Z Matthew Larsgaard 1411 32nd St S Fargo ND 58103 35177029 0 X N/A X 1995 ND To provide health insurance benefits for its members. 5 0 0 5 526794 406554 0 0 26377781 29546288 769256 999747 0 0 27147037 30546035 0 0 24227498 23751916 0 0 0 0 0 3681925 2677456 27909423 26429372 -762386 4116663 23050154 28563996 828091 690489 22222063 27873507 None 0 0 To provide payments for benefits including group health, sickness, accident, disability and death, for eligible employees of member employers of Automobile Dealers Association of North Dakota and Pioneer Equipment Dealers Association. There were 4,205 active participants at the end of the plan 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 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 2 0 1 0 1 1 0 0 0 0 0 0 0 X 5 0 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X Nicole Janzen 7012936822 1411 32nd St S Fargo ND 58103 X Marc Taylor Chairman 1.00 40.00 X X 0 0 0 Joel Sirek Vice Chairman 1.00 40.00 X X 0 0 0 Steve Zaun Trustee 1.00 40.00 X 0 0 0 Mike Weisenberger Trustee 1.00 40.00 X 0 0 0 John Oncken Trustee 1.00 40.00 X 0 0 0 Matthew Larsgaard Secretary 2.00 28.00 X 0 343682 43213 0 343682 43213 0 0 1 0 Blue Cross Blue Sheild of ND 900 42nd St S Fargo ND 581086055 Claims Administration 1660462 Association Services Inc 1411 32nd St S Ste 7 Fargo ND 581036304 Management Services 624695 2 Insurance Contributions 525100 29546288 29546288 29546288 805330 472953 332377 4825411 4630994 194417 194417 194417 30546035 30019241 526794 0 23751916 2143986 29191 110803 128181 1589 438 2000 8482 449 Income Tax Expense 237444 PCORI Fee 12045 2848 26429372 2143881 2501432 362824 388249 5867 20543449 25668448 23050154 28563996 107351 74237 522640 204252 198100 412000 828091 690489 X 22222063 27873507 22222063 27873507 23050154 28563996 4116663 1534781 0 X 0 1 X 0 0 0 Deferred Tax Liability 412000 412000 X 31970013 1534781 1534781 30435232 110803 110803 30546035 26318569 0 26318569 110803 110803 26429372 Part X, Line 2: Accounting principles generally accepted in the United States of America require trust management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the trust has taken an uncertain tax position that more likely than not would not be sustained upon examination of the Internal Revenue Service. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. 0 0 0 Matthew Larsgaard Secretary 0 214523 0 128649 0 510 0 14019 0 32161 0 389862 0 0 Part I, Line 3 The compensation reported for the Secretary is determined by a related taxable entity. Association Services Inc Matthew Larsgaard, an officer, serves as CEO for Pioneer Promo 624695 The Trust pays a commission to ASI to cover the cost of administrative services incurred during the year. 0 Form 990, Part VI, Section A, Line 1b: The Board of Trustees consists of employees of the contributing employers and as such the board members are compensated by the contributing employers for the services they provide as employees of their respective employer. Due to this, they are not considered independent Trustees. Form 990, Part VI, Section A, line 6 The Pioneer Healthcare Trust has two members Pioneer Equipment Dealers Association and Automobile Dealers Association of North Dakota. Form 990, Part VI, Section A, line 7a The Pioneer Healthcare Trust is administered by a Board of five (5) Trustees, two (2) of whom shall be appointed by Pioneer Equipment Dealers Association (PEDA), two (2) of whom shall be appointed by Automobile Dealers Association of North Dakota, and one (1) of whom shall be elected by the four (4) Trustees appointed by PEDA and ADAND. Form 990, Part VI, Section A, line 8b There are no committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Secretary reviews a draft of the Form 990 before it is filed. A copy is available for the trustees to review before it is filed. Form 990, Part VI, Section B, line 12c The policy is reviewed annually. At that time the directors disclose any conflict of interests. Potential conflicts are reviewed by the Secretary, and any directors with a conflict of interest do not participate in or vote on any matters involving the conflict. Form 990, Part VI, Section B, line 15 The Secretary is paid by an unrelated management company, Association Services, Inc. (ASI), for his services as the CEO for ASI, Automobile Dealers Association of North Dakota (ADAND), Pioneer Health Care Trust (PHT), and Pioneer Equipment Dealers Association (PEDA). The management company, ASI, determines the compensation for this officer. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy and financial statements are not available to the general public. Form 990, Part VII, Section A, Line 1a, Columns E and F: The Compensation paid to the five Trustees by the related organizations included in the Schedule R is not included in columns (E) and (F) because it is paid by a for-profit organization that is not owned or controlled directly or indirectly by the Pioneer Healthcare Trust, and the related for-profit organizations do not provide management services for a fee to the Pioneer Healthcare Trust. Automobile Dealers Association of North Dakota 1411 32nd St S Fargo ND 58103 450221592 Provide members with communication and access to education ND 501(c)(6) N/A N/A 0 Pioneer Equipment Dealers Association 1411 32nd St S Fargo ND 58103 450173187 Provide members with communication and access to education ND 501(c)(6) N/A N/A 0 Agassiz Drain Tile Anderson Brothers Inc Association Services Inc Bergstrom Automotive Management Inc Berts Truck Equipment Inc Berts Truck Equipment Inc Cobra Big Rig LLC dba Duanes Radiator Blumhardt Chevrolet Inc Bobcat of Mandan Inc Bourgault Industries Cedric Theel Inc Central Sales Inc Charbonneau Buick GMC Truck Inc Christian Bros Ford Inc (Finley Motors) Christian CDJR Christianson Sales & Service Christie Motors Inc Cooper Implement Cooper Implement - Cobra D & B Motors D & S Motors Inc dba Drive Chevrolet BU Dan Porter Motors Inc Dealer Development System Degelman Industries USA LTD Don Bessette Motors Inc Don Wilhelm Inc Drive Chevrolet Harvey Duppongs Inc Dvorak Motors Inc Dvorak Motors Inc - Cobra Eide Chrysler Eide Chrysler - Cobra Eide Chrysler - Pine City Mn Eide Chrysler - St Cloud Eide Ford - Bismarck Nd Eide Ford Mandan Emery Vistos Implement Inc Enzminger Steel LLC Farmers & Merchant State Bank Finley Motors Inc Flaten & Johnson Truck Equipment Forks Motors Inc G & G Implement Inc Gerald Wetzel Motors Inc Grand Forks Subaru Kia Hahns Repair Hansen Diesel & Automotive LLC Hansen Investments Inc Hansons Auto & Implement Inc Hansons Auto & Implement Inc -Cobra Hawkes CoDakota Peat Heggen Equipment Heiser Motors Inc High Plains Equipment High Plains Equipment - Cobra Houtcooper Implement Inc J L Lube Enterprises - Minot Jeromes Collision Center Jett Management - Minot Management Joes Sports Center Johnsen Trailer Sales Johnson Farm Trucking KC Motorsports Inc dba Stutsman Harley Kindred Implement Inc Korral Supply Inc Langdon Implement Lillegard Inc Lloyds Motors Lorrich Industries Inc Lunde Lincoln Lunde Lincoln - Cobra Magic City Implement Mertes Implement Mid Dakota Wheel Alignment Minnesota Ag Group Inc Minot Automotive Center Minot Automotive Center-Cobra Minot Tires Inc MN Equipment Munro Motor Company Murphy Motors Inc NDB Holding Inc dba Birchwood Chev Nelson Auto Center Inc Nelson Chrysler Nelson Ford North Star Ag Ok Implement CoNapa Oppegard Implement Ottos Welding Park River Implement LLC Patriot Fire and Safety Pfeifle Chevrolet-Buick Pfeifle Ford Inc Plains Ag LLC Plains Ag LLC - Cobra Prairie Implement Inc Prairie Motors Inc Premier Equipment Pro Ag Equipment Co Inc Puklich Chevrolet - Cobra Puklich Chevrolet Buick GMC - Valley City Puklich Chevrolet Inc R M Stoudt Inc Red Rock Auto Red Rock Collision Center LLC Red Rock Ford Inc Red Rock Ford of Dickinson Inc Regent Garage Co Inc Rossten Auto Sales Rossten Collision & Repair Roughrider Harley Davidson Rust Sales Inc Ryan Chevrolet Ryan Chevrolet Cobra Saturn of Fargo Sax Motor Co Sax Motor Co - Cobra Sayler Implement Inc Sayler Implement Inc - Cobra Schwan Buick Gmc Cadillac Inc Skalsky Auto Sales Inc Smith Motors Inc Soeby Motor Co Stoudtmiller Ford Stratosphere Summers Manufacturing Company Inc Swenseth Law Office PLLC Tappen Farm Supply Theel Inc dba Drive Chevrolet Buick Torgerson Auto Center True North Equipment - Baudette True North Equipment - Grafton True North Equipment - Grand Forks True North Equipment - Impact Center True North Equipment - Kennedy True North Equipment - Mahnomen True North Equipment - Northwood True North Equipment - Thief River Falls True North Equipment - Warren True North Equipment -Cobra Tweed Country Ag Inc Uglemness Company Villard Implement Company Wolfe Ford Inc Wrights Implement Inc 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1