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Nonprofit · EIN 71-0900343

STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH

Also known as VEBA

Tax-exempt · SPOKANE, WA 99205

Financials

$3.4M$3M2023$4M$2.9M2024$4.5M$3.2M2025
Revenue Expenses · by fiscal year end
Financials of STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$4,450,939$3,155,620$1,295,319$22,564,206$16,737$22,547,469
December 31, 2024990$3,992,312$2,941,717$1,050,595$19,994,858$17,223$19,977,635
December 31, 2023990$3,369,124$2,980,616$388,508$17,733,685$15,247$17,718,438
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$3,425,469
Investment income
$1,025,470
Net gain from sales of assets
$275,326
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$2,958,813
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$17,377

Balance sheet and other

Total assets, start of year
$19,994,858
Total assets, end of year
$22,564,206
Total liabilities, end of year
$16,737
Net assets, end of year
$22,547,469
Publicly traded securities
$22,284,589
Gross receipts
$7,382,749
Employees
0
Volunteers
2
Year formed
2003
State of legal domicile
MT

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
PAM HEMMINGERTRUSTEE
Trustee or director, Officer
2$0
AMY JENKSTRUSTEE
Trustee or director
2$0
990 for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
MELANIE DENNINGTRUSTEE
Trustee or director
2$0
AMY JENKSTRUSTEE
Trustee or director
2$0
990 for the year ended December 31, 2023: 2 people
NameTitleHours / weekCompensation
MELANIE DENNINGTRUSTEE
Trustee or director
2$0
AMY JENKSTRUSTEE
Trustee or director
2$0

Address and contacts

Address (IRS master file)
PO BOX 5433, SPOKANE, WA 99205-0433
In care of
% CONNIE WELSH
Principal officer (990 for 2025)
AMY JENKS, PO BOX 5433, SPOKANE, WA 99205
Signed the 990
AMY JENKS, TRUSTEE REPRESENTATIVE
Phone
(406) 444-3745
Return prepared by
CLIFTONLARSONALLEN LLP

Mission

THE TRUST HAS BEEN ESTABLISHED TO PROVIDE EMPLOYEES WITH HEALTH BENEFITS AS SET FORTH IN THE RELATED PLAN, WHILE THEY ARE ELIGIBLE TO RECEIVE SUCH BENEFITS, AND TO PROVIDE SUCH OTHER PERMISSIBLE PAYMENTS AS MAY BE DETERMINED FROM TIME TO TIME, AND IT IS INTENDED THAT THE BENEFITS AND PAYMENTS PROVIDED BY THE RELATED PLAN AND FUNDED THROUGH THE TRUST BE "LIFE, SICK, ACCIDENT, OR OTHER BENEFITS" AS THAT PHRASE IS DEFINED IN SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE.

990 for the year ended December 31, 2025

Program accomplishments

  • THIS TRUST HOLDS THE ASSETS OF THE STATE OF MONTANA VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION HEALTH BENEFIT PLAN. THE PLAN PROVIDES MEDICAL BENEFITS TO ITS PARTICIPANTS AND THEIR DEPENDENTS. THE PLAN IS A DEFINED CONTRIBUTION, HEALTH AND WELFARE BENEFIT PLAN COMMONLY REFERRED TO AS A "HEALTH REIMBURSEMENT ARRANGEMENT" PLAN. THE PLAN IS DESIGNED TO BE A TAX-FREE ACCOUNT FOR PARTICIPANTS TO PAY HEALTH BENEFITS NOT PROVIDED BY SOCIAL SECURITY, MEDICARE, OR ANY OTHER HEALTH INSURANCE CONTRACT OR PLAN. THE PAYMENTS OR REIMBURSEMENTS MAY NOT BE MADE FOR ITEMS PAID OR PAYABLE BY ANY OTHER INSURANCE CONTRACT OR PLAN, OR FOR EXPENSES THAT ARE DEDUCTED BY THE PARTICIPANT UNDER ANY OTHER SECTION OF THE INTERNAL REVENUE CODE OR WHICH WERE INCURRED PRIOR TO BECOMING A PARTICIPANT OF THE PLAN. THE AFOREMENTIONED EXPENSES MUST BE EXPENSES OF THE PARTICIPANTS, THE SPOUSES OF THE PARTICIPANTS AND/OR THE DEPENDENTS OF THE PARTICIPANTS.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
71-0900343
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
2003
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$22,564,206
Income (IRS master file)
$7,382,749

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$4,450,939$3,155,620$22,564,206XML
990December 2024$3,992,312$2,941,717$19,994,858XML
990December 2023$3,369,124$2,980,616$17,733,685XML
990December 2022$4,395,476$3,315,165$15,860,797IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 71-0900343).

Questions about STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH

What is the EIN of STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH?
The employer identification number (EIN) of STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH is 71-0900343.
Is STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2003.
Are donations to STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH?
The 990 for the year ended December 31, 2025 names AMY JENKS.
Who are the officers and directors of STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH?
The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does STATE OF MONTANA VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION HEALTH have?
On its 990 for the year ended December 31, 2025 it reported revenue of $4,450,939, expenses of $3,155,620 and total assets of $22,564,206 at year end.

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