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← WESTERN AREA SCHOOL EMPLOYEE BENEFITS TRUST

Form 990 for tax year 2023

Filed by WESTERN AREA SCHOOL EMPLOYEE BENEFITS TRUST.

What the amendment changed

Compared with the return it replaced , filed 14 July 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total expenses
$16,764,456 changed to $16,922,479
Total liabilities, end of year
$2,859,514 changed to $3,017,537
Net assets or fund balances, end of year
-$1,178,181 changed to -$1,336,204

Totals

Total revenue
$16,899,835
Total expenses
$16,922,479
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$16,846,996
Investment income
$52,839
Other revenue
$0
Total assets, end of year
$1,681,333
Total liabilities, end of year
$3,017,537
Net assets or fund balances, end of year
-$1,336,204
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $15,175,933 · related or exempt $15,175,933

  • 2b · Program service revenue: STOP LOSS REIMBURSEMENTS

    total $926,135 · related or exempt $926,135

  • 2c · Program service revenue: PROVIDER REFUNDS

    total $606,050 · related or exempt $606,050

  • 2d · Program service revenue: EMPLOYEE VOLUNTARY CONTRIBUTI

    total $129,301 · related or exempt $129,301

  • 2e · Program service revenue: PCORI FEES

    total $9,577 · related or exempt $9,577

  • 3 · Investment income

    total $52,839 · excluded $52,839

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $14,627,722

  • 11a · Fees: management

    total $777,810

  • 11c · Fees: accounting

    total $16,919

  • 23 · Insurance

    total $1,476,625

  • 24a · Other expenses: TRUST FEES

    total $18,200

  • 24b · Other expenses: TAXES - FEDERAL INCOME

    total $5,203

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,062 · end of year $305,938

  • 2 · Savings and temporary cash investments

    beginning of year $1,214,649 · end of year $1,140,230

  • 4 · Accounts receivable

    beginning of year $42,429

  • 9 · Prepaid expenses and deferred charges

    beginning of year $172,520 · end of year $235,165

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,605,686 · end of year $3,017,537

  • 29 · Capital stock, trust principal or current funds

    beginning of year -$175,026 · end of year -$1,336,204

Mission and programs · 2023

Mission

FUNDING VEHICHLE THROUGH WHICH BENEFITS ARE PROVIDED IN ACCORDANCE WITH THE PROVISIONS OF THE WESTERN AREA SCHOOL HEALTH BENEFITS PLAN

Activities or mission (Part I)

SELF-INSURED RISK POOL FOR EMPLOYEE BENEFITS OF MEMBER-GOVENMENTAL EMPLOYERS

  • PROVISION OF GROUP HEALTH PLAN COVERAGE FOR MEMBERS, SPOUSE, AND DEPENDENTS.

As filed on the 2023 return.

Listed in Part VII

  • Todd Hellrigel

    CHAIRMAN

    Total calculated
    $141,556
    From this org
    $0
    From related orgs
    $141,556
    Other
    $0
    Hours/week
    5
  • Scott Riddle

    BD MEMBER

    Total calculated
    $139,037
    From this org
    $0
    From related orgs
    $139,037
    Other
    $0
    Hours/week
    1
  • Angela Simmons-Kenser

    BD MEMBER

    Total calculated
    $133,737
    From this org
    $0
    From related orgs
    $133,737
    Other
    $0
    Hours/week
    1
  • Kelle Bunch

    BD MEMBER

    Total calculated
    $132,656
    From this org
    $0
    From related orgs
    $132,656
    Other
    $0
    Hours/week
    1
  • Donna Veile

    SECRETARY

    Total calculated
    $131,777
    From this org
    $0
    From related orgs
    $131,777
    Other
    $0
    Hours/week
    3
  • Guy Gradert

    BD MEMBER

    Total calculated
    $123,201
    From this org
    $0
    From related orgs
    $123,201
    Other
    $0
    Hours/week
    1
  • Matt Klaska

    BD MEMBER

    Total calculated
    $123,094
    From this org
    $0
    From related orgs
    $123,094
    Other
    $0
    Hours/week
    1
  • Christopher Janssen

    BD MEMBER

    Total calculated
    $119,164
    From this org
    $0
    From related orgs
    $119,164
    Other
    $0
    Hours/week
    1
  • Erica Smith

    BD MEMBER

    Total calculated
    $118,899
    From this org
    $0
    From related orgs
    $118,899
    Other
    $0
    Hours/week
    1
  • Jill Reis

    BD MEMBER

    Total calculated
    $116,705
    From this org
    $0
    From related orgs
    $116,705
    Other
    $0
    Hours/week
    1
  • John Meixner

    BD MEMBER

    Total calculated
    $114,607
    From this org
    $0
    From related orgs
    $114,607
    Other
    $0
    Hours/week
    1
  • Tecia Lantz

    BD MEMBER

    Total calculated
    $113,341
    From this org
    $0
    From related orgs
    $113,341
    Other
    $0
    Hours/week
    1
  • Betsy Wujek

    BD MEMBER

    Total calculated
    $113,065
    From this org
    $0
    From related orgs
    $113,065
    Other
    $0
    Hours/week
    1
  • Kylee Orr

    BD MEMBER

    Total calculated
    $110,256
    From this org
    $0
    From related orgs
    $110,256
    Other
    $0
    Hours/week
    1
  • Alissa Tucker

    BD MEMBER

    Total calculated
    $101,426
    From this org
    $0
    From related orgs
    $101,426
    Other
    $0
    Hours/week
    1
  • Todd Fox

    BD MEMBER

    Total calculated
    $82,411
    From this org
    $0
    From related orgs
    $82,411
    Other
    $0
    Hours/week
    1
  • Brent O'Daniell

    BD MEMBER

    Total calculated
    $80,000
    From this org
    $0
    From related orgs
    $80,000
    Other
    $0
    Hours/week
    1
  • David Messersmith

    BD MEMBER

    Total calculated
    $57,075
    From this org
    $0
    From related orgs
    $57,075
    Other
    $0
    Hours/week
    1
  • Jo Campbell

    BD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Janet Gladu

    BD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Jay Harnack

    BD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Andrea Lee

    BD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Paula Markey

    BD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Jodi Scott

    BD MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • WESTERN AREA SCHOOL ASSOCIATION

    RISK MGMT · IL

  • WEST CENTRAL ILLINOIS SPECIAL EDUCATION COOPERATIVE

  • VIT CUSD 2

  • SPOON RIVER VALLEY CUSD 4

  • SOUTHEASTERN CUSD 337

  • REGIONAL OFFICE OF EDUCATION 53

  • REGIONAL OFFICE OF EDUCATION 33

  • REGIONAL OFFICE OF EDUCATION 26

  • REGIONAL OFFICE OF EDUCATION 1

  • PLEASANT HILL CUSD 3

  • WEST PRAIRIE CUSD 103

  • PIKELAND CUSD 10

  • MIDWEST CENTRAL CUSD 191

  • MENDON CUSD 4

  • LIBERTY CUSD 2

  • LAHARPE CSD 347

  • ILLINI WEST HSD 307

  • HAVANA CUSD 126

  • DALLAS ESD 327

  • FULTON COUNTY CUSD 3 CUBA

  • CENTRAL CUSD 3

  • BEARDSTOWN CUSD 15

  • PAYSON CUSD 1

  • WESTERN AREA CAREER SYSTEM

Provenance

Return type
form_990
Tax year
2023
Filed
17 August 2026
IRS schema version
2023v6.0
Source object
202632389349301103

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