2024-06-21T09:07:39-00:00 2023-12-31 990 2023-01-01 010382676 Employees of Municipal & Other Public Employers of Maine Health Ins Trust EMPL 2076238428 60 Community Drive Augusta ME 04330 Melissa Flayhan Chair Person 2076238428 2024-06-21 false Melissa Flayhan 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z Maine Municipal Employees Health Trust Melissa Flayhan 60 Community Drive Augusta ME 04330 198593935 false X www.mmeht.org X 1982 ME To provide quality health and other related benefits on a self insured basis to employees of participating municipalities, counties, quasi-municipal and other public and non-profit entities in the State of Maine. 11 11 0 0 0 182836870 195217116 1827799 3376819 0 184664669 198593935 0 170869175 196046217 0 0 0 8387462 8715438 179256637 204761655 5408032 -6167720 117681298 114007131 22227195 23172138 95454103 90834993 To meet the needs of the local government employees, retirees, dependents, and employer groups by providing , cost-effective, quality employee benefits programs and superior services. false false Provided quality health, dental. STD, LTD, Life and vision benefits to employees, retirees, and dependents of participating municipal and quasi-municipal employers public and non-profit. false false false false false false false false false true false false false false 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 4 0 true 0 false false false false false false false false false false false false X 11 11 false true false false false false false true true false false true true true true true true false false false X Maine Municipal Association 2076238428 60 Community Drive Augusta ME 04330 X X Gregory L'Heureux Trustee 001.00 X 0 0 0 Stephen Fields Trustee 001.00 X 0 0 0 Donald Gerrish Trustee 001.00 X 0 0 0 Ellen Bemis Secretary 001.00 X X 0 0 0 Jonathan Carter Trustee 001.00 X 0 0 0 Dale Olmstead Trustee 001.00 X 0 0 0 Richard Metivier Trustee 001.00 X 0 0 0 James Gailey Vice Chair Person 001.00 X X 0 0 0 Melissa Flayhan Chair Person 001.00 X X 0 0 0 Jessica Maloy Trustee 001.00 X 0 0 0 Diane Barnes Trustee 001.00 X 0 0 0 false false false Premium Contributions 525100 195217116 195217116 195217116 3376819 3376819 198593935 195217116 3376819 0 0 0 196046217 0 0 0 0 0 0 0 138662 0 0 0 447190 0 0 0 0 0 0 0 59449 0 0 14949 38727 Claims Service Fees 4172181 Plan Management Fees 3675916 Data Initiatives 182071 -13707 204761655 45270253 27496407 1812887 3196357 65049 82082 74753 22425 67278 52328 70465831 83179957 117681298 114007131 21432828 23052072 794367 120066 22227195 23172138 X 95454103 90834993 95454103 90834993 117681298 114007131 -6167720 1548610 X X false true X true false false 74753 22425 52328 52328 Financial derivatives and other financial products Closely-held equity interests Federal income taxes X 200142545 1548610 1548610 198593935 198593935 203956763 203956763 804892 804892 204761655 X 2 Accounting principles generally accepted in the United States of America requires management to evaluate tax positions taken by the trust and recognize a tax liability if the trust has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service and state taxing authorities. The Trust is subject to routine audits by taxing jurisdictions however, there are currently no audits for any tax periods in progress. XII 4b Adjustment for increase in liability for incurred but not reported losses at year end. The balance of the liability and any changes are reported only as a footnote to the Financial Statements each year. Form 990, Part VI, Section A, Line 3 Management of the Trust is contracted with Maine Municipal Association. Form 990, Part VI, Section B, Line 11a This Form is reviewed by the Trusts independent Auditor and Legal Counsel prior to filing. In addition, the Form 990 is posted to the MMEHT Trustees portal, and Trustees are notified when posted to provide an opportunity to review. Form 990, Part VI, Section B, Line 12c The Trust has a detailed code of Ethics and Conduct, as well as a Conflict of Interest Policy. These policies are reviewed with each new trustee who joins the Board of Trustees as part of orientation. In addition, legal counsel to the Trust reviews the policies and the ERISA and IRS VEBA trust fiduciary obligations with the Trustees on an annual basis, and at additional times if there is any potential for an appearance of a conflict. When potential conflicts have arisen in the pastsuch as when a Trustee is invited on an advisory board of a medical provider, such conflicts are reviewed by the Chair of the Board in consultation with the Trusts legal counsel. Such potential conflicts are disclosed to the full Board of Trustees, which then makes a decision in open session as to whether such potential conflict requires more disclosure or other action, which can include a request to decline the potentially conflicting position or resign the Board of Trustees. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest statements and financial statements are available upon request. Form 990, Part VII, Section A, Line col B Approximately 52 hours per year for these meetings. Form 990, Part XII, Line 2c The full Board of Trustees is responsible for the oversight of the audit and review of the financial statements and selection of an independent accountant. Maine Municipal Association 60 Community Drive Augusta ME 04330 016001159 Support Municipality ME 501c4 NA false false false false false false false false false false false false false false true false true false false false Maine Municipal Association p 3675916 Approved Annual fees Maine Municipal Association n included above