2026-08-26T10:29:06-04:00 2024-08-31 364133681 LAUTERBACH & AMEN LLP 668 N RIVER RD NAPERVILLE IL 60563 990 2023-09-01 371181316 WESTERN AREA SCHOOL EMPLOYEE BENEFITS TRUST WEST 3098331430 120 WEST CARROLL STREET MACOMB IL 61455 TODD HELLRIGEL CHAIRMAN 3098331430 2026-08-17 false RONALD J AMEN CPA P01495944 6304166900 2026-08-17 2023 2025-03-06 01:10:19Z X TODD HELLRIGEL 120 WEST CARROLL STREET MACOMB IL 61455 16899835 false X WWW.WASHBP.COM X 1984 IL SELF-INSURED RISK POOL FOR EMPLOYEE BENEFITS OF MEMBER-GOVENMENTAL EMPLOYERS 24 22 0 22 0 0 12356714 16846996 49574 52839 0 12406288 16899835 0 12411510 14627722 0 0 0 629574 2294757 13041084 16922479 -634796 -22644 1430660 1681333 1605686 3017537 -175026 -1336204 FUNDING VEHICHLE THROUGH WHICH BENEFITS ARE PROVIDED IN ACCORDANCE WITH THE PROVISIONS OF THE WESTERN AREA SCHOOL HEALTH BENEFITS PLAN false false PROVISION OF GROUP HEALTH PLAN COVERAGE FOR MEMBERS, SPOUSE, AND DEPENDENTS. false false false false false false false false false false false false false false false 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 10 0 false 0 false false false false false false false false X 24 22 false false false false true true false true true false false true false false false false false false X ANDREA LEINBACH 3098334710 120 WEST CARROLL ST MACOMB IL 61455 TODD HELLRIGEL CHAIRMAN 5.00 X 0 141556 0 SCOTT RIDDLE BD MEMBER 1.00 X 0 139037 0 ANGELA SIMMONS-KENSER BD MEMBER 1.00 X 0 133737 0 KELLE BUNCH BD MEMBER 1.00 X 0 132656 0 DONNA VEILE SECRETARY 3.00 X 0 131777 0 GUY GRADERT BD MEMBER 1.00 X 0 123201 0 MATT KLASKA BD MEMBER 1.00 X 0 123094 0 CHRISTOPHER JANSSEN BD MEMBER 1.00 X 0 119164 0 ERICA SMITH BD MEMBER 1.00 X 0 118899 0 JILL REIS BD MEMBER 1.00 X 0 116705 0 JOHN MEIXNER BD MEMBER 1.00 X 0 114607 0 TECIA LANTZ BD MEMBER 1.00 X 0 113341 0 BETSY WUJEK BD MEMBER 1.00 X 0 113065 0 KYLEE ORR BD MEMBER 1.00 X 0 110256 0 ALISSA TUCKER BD MEMBER 1.00 X 0 101426 0 TODD FOX BD MEMBER 1.00 X 0 82411 0 BRENT O'DANIELL BD MEMBER 1.00 X 0 80000 0 DAVID MESSERSMITH BD MEMBER 1.00 X 0 57075 0 JO CAMPBELL BD MEMBER 1.00 X 0 0 0 JANET GLADU BD MEMBER 1.00 X 0 0 0 JAY HARNACK BD MEMBER 1.00 X 0 0 0 ANDREA LEE BD MEMBER 1.00 X 0 0 0 PAULA MARKEY BD MEMBER 1.00 X 0 0 0 JODI SCOTT BD MEMBER 1.00 X 0 0 0 2052007 false false false EMPLOYER CONTRIBUTIONS 525120 15175933 15175933 STOP LOSS REIMBURSEMENTS 525120 926135 926135 PROVIDER REFUNDS 525120 606050 606050 EMPLOYEE VOLUNTARY CONTRIBUTI 525120 129301 129301 PCORI FEES 525120 9577 9577 16846996 52839 52839 16899835 16846996 52839 14627722 777810 16919 1476625 TRUST FEES 18200 TAXES - FEDERAL INCOME 5203 16922479 0 0 0 1062 305938 1214649 1140230 42429 172520 235165 1430660 1681333 1605686 3017537 1605686 3017537 X -175026 -1336204 -175026 -1336204 1430660 1681333 X -22644 -1138534 X false false 15367650 15367650 1532185 1532185 16899835 15390294 -1532185 -1532185 16922479 16922479 SCHEDULE D, PAGE 4, PART XI, LINE 4B STOP-LOSS REIMBURSEMENTS 926,135 PROVIDER REFUNDS 606,050 SCHEDULE D, PAGE 4, PART XII, LINE 2D STOP-LOSS REIMBURSEMENTS -926,135 PROVIDER REFUNDS -606,050 FORM 990, PAGE 1, ITEM B AMENDING THE TAX RETURN TO ALIGN WITH THE NUMBERS ON THE AUDITED FINANCIAL STATEMENTS. FORM 990, PAGE 6, PART VI, LINE 6 THE TRUST IS A SELF-FUNDED RISK POOL ESTABLISHED BY THE WESTERN AREA SCHOOL ASSOCIATION WHICH CONTROLS THE DISTRIBUTIONS FROM THE TRUST. THE ASSOCIATION IS MADE UP OF EXCLUSIVELY OF ILLINOIS PUBLIC SCHOOL DISTRICTS AND RELATED GOVERNMENTAL EDUCATIONAL INSTITUTIONS, ALL OF WHICH ARE PUBLIC BODIES. THE ASSOCIATION AND TRUST ARE CONTROLLED BY A BOARD OF DIRECTORS. EACH PUBLIC ENTITY IN THE ASSOCIATION IS ENTITLED TO ONE SEAT ON THE BOARD OF DIRECTORS. THESE PUBLIC ENTITIES ARE RELATED ORGANIZATIONS AND THEREFORE MEMBERS. THE BOARD MEMBERS FOR EACH MEMBER ARE EMPLOYEES AND/OR OFFICERS OF THEIR RESPECTIVE PUBLIC ENTITIES AND THEREFORE ARE NOT TECHNICALLY "INDEPENDENT" AS THAT TERM IS USED IN THE FORM INSTRUCTIONS. FORM 990, PAGE 6, PART VI, LINE 7A THE TRUST IS A SELF-FUNDED RISK POOL ESTABLISHED BY THE WESTERN AREA SCHOOL ASSOCIATION WHICH CONTROLS THE DISTRIBUTIONS FROM THE TRUST. THE ASSOCIATION IS MADE UP OF EXCLUSIVELY OF ILLINOIS PUBLIC SCHOOL DISTRICTS AND RELATED GOVERNMENTAL EDUCATIONAL INSTITUTIONS, ALL OF WHICH ARE PUBLIC BODIES. THE ASSOCIATION AND TRUST ARE CONTROLLED BY A BOARD OF DIRECTORS. EACH PUBLIC ENTITY IN THE ASSOCIATION IS ENTITLED TO ONE SEAT ON THE BOARD OF DIRECTORS. THESE PUBLIC ENTITIES ARE RELATED ORGANIZATIONS AND THEREFORE MEMBERS. THE BOARD MEMBERS FOR EACH MEMBER ARE EMPLOYEES AND/OR OFFICERS OF THEIR RESPECTIVE PUBLIC ENTITIES AND THEREFORE ARE NOT TECHNICALLY "INDEPENDENT" AS THAT TERM IS USED IN THE FORM INSTRUCTIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD PRESIDENT REVIEWS THE PREPARED FORM 990 BEFORE IT IS FILED TO THE EXTENT NECESSARY TO CONFIRM THAT IT IS CONSISTENT WITH THE AUDIT REPORT AND TRUST OPERATIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION AND TRUST ARE SUBJECT TO ILLINOIS FREEDOM OF INFORMATION ACT REQUESTS. AS A RESULT, DOCUMENTS ARE REQUIRED TO BE DISCLOSED IN ACCORDANCE WITH THE REQUIRMENTS OF THAT ACT. FORM 990, PART XI, LINE 9 STOP-LOSS REIMBURSEMENTS -926,135 PROVIDER REFUNDS -606,050 STOP-LOSS REIMBURSEMENTS 926,135 PROVIDER REFUNDS 606,050 WESTERN AREA SCHOOL ASSOCIATION 120 W CAROLL MACOMB IL 61455 RISK MGMT IL N/A false WEST CENTRAL ILLINOIS SPECIAL EDUCATION COOPERATIVE N/A false VIT CUSD 2 N/A false SPOON RIVER VALLEY CUSD 4 N/A false SOUTHEASTERN CUSD 337 N/A false REGIONAL OFFICE OF EDUCATION 53 N/A false REGIONAL OFFICE OF EDUCATION 33 N/A false REGIONAL OFFICE OF EDUCATION 26 N/A false REGIONAL OFFICE OF EDUCATION 1 N/A false PLEASANT HILL CUSD 3 N/A false WEST PRAIRIE CUSD 103 N/A false PIKELAND CUSD 10 N/A false MIDWEST CENTRAL CUSD 191 N/A false MENDON CUSD 4 N/A false LIBERTY CUSD 2 N/A false LAHARPE CSD 347 N/A false ILLINI WEST HSD 307 N/A false HAVANA CUSD 126 N/A false DALLAS ESD 327 N/A false FULTON COUNTY CUSD 3 CUBA N/A false CENTRAL CUSD 3 N/A false BEARDSTOWN CUSD 15 N/A false PAYSON CUSD 1 N/A false WESTERN AREA CAREER SYSTEM N/A false false false false false false false false false false false false false false false false false false false false