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Western Area School Employee Benefits Trust

Not tax-deductible

Macomb, ILMutual-benefit / member-servingSince 1984Mutual/Membership EIN 37-1181316

On file with the IRSwashbp.com120 W Carroll St, 61455-2123 · Macomb, ILTax-exempt since May 2018

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Funding vehichle through which Benefits are provided in accordance with the provisions of the Western Area School health Benefits plan

Run by 22 volunteers.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $163K a year · 1% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Liabilities
$2.9M
170% of total assets
Concern: liabilities are 170% of assets; over 80%.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$0
-100% vs prior year
Spent
$0
Net assets
−$1.2M
By yearFY2020–FY2025
Revenue
$0
FY2025▼ -100%
Tap a bar for its year
Revenue by fiscal year
FY2020$14.3M
FY2021$12.6M
FY2022$12.2M
FY2023$12.4M
FY2024$16.9M
FY2025$0
Expenses
$0
FY2025▼ -100%
Tap a bar for its year
Expenses by fiscal year
FY2020$12.4M
FY2021$12.8M
FY2022$14.2M
FY2023$13.0M
FY2024$16.9M
FY2025$0
Net assets
−$1.2M
FY2025▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.7M
FY2021$2.4M
FY2022$458K
FY2023−$175K
FY2024−$1.3M
FY2025−$1.2M

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Exemption reinstated (2017-01-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in May 2018.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

24 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Kelle Bunch
Bd Member
$0Pt VII · Sec A
Jo Campbell
Bd Member
$0Pt VII · Sec A
Todd Fox
Bd Member
$0Pt VII · Sec A
Janet Gladu
Bd Member
$0Pt VII · Sec A
Guy Gradert
Bd Member
$0Pt VII · Sec A
Jay Harnack
Bd Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Matt Klaska
Bd Member
$0Pt VII · Sec A
See Western Area School Employee Benefits Trust executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides employee benefits coverage for government employers.

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Provided by the organization

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2 programs · in their own filed words · FY2024
01

Provision of group life and accident insurance coverage for full-time employee members and spouses.

Pt IX · col B
02

Provision of group health plan coverage for members, spouse, and dependents.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$0
Ln 12
Money outPt IX
$0
Ln 25
Owns and owesPt X
−$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$1.7M
LiabilitiesLn 26$2.9M
PeoplePt VI, VII
24
listed · VII A
PaidVII A0
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Total revenueLn 12$0
Assets in detailPt X, end of year
CashLn 1$306K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.4M
Total assetsLn 16$1.7M
LiabilitiesLn 26$2.9M
Net assetsLn 32−$1.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 622
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.4M$1.4M
Total assetsLn 16$1.7M$1.7M
LiabilitiesLn 26$2.9M$2.9M
Net assetsLn 32−$1.2M−$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Total functional expensesLn 25$0$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $0$0$0−$1.2M 990 PDF
FY2024 $16.9M$16.9M−$23K−$1.3M 990 PDF
FY2023 $12.4M$13.0M−$635K−$175K 990 PDF
FY2022 $12.2M$14.2M−$2.0M$458K 990 PDF
FY2021 $12.6M$12.8M−$256K$2.4M 990 PDF
FY2020 $14.3M$12.4M$1.9M$2.7M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $0 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $16,846,996$0
I-10 Investment incomePrior year $52,839$0
I-11 Other revenue$0
I-12 Total revenuePrior year $16,899,835$0
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $14,469,699$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,294,757$0
I-18 Total expensesPrior year $16,764,456$0
I-19 Revenue less expensesPrior year $135,379$0
Part VI · Governance 19 of 19 board members independent, 4 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $0 across 1 lines filed
VIII-12 Total revenue$0
Part IX · Statement of functional expenses $0 across 0 lines filed
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$0
Part X · Balance sheet $1,681,333 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $305,938$305,938
X-2 Savings and temporary cash investmentsStart of year $1,140,230$1,140,230
X-9 Prepaid expenses and deferred chargesStart of year $235,165$235,165
X-16 Total assetsStart of year $1,681,333$1,681,333
X-17 Accounts payable and accrued expensesStart of year $2,859,514$2,859,514
X-26 Total liabilitiesStart of year $2,859,514$2,859,514
X-32 Total net assets or fund balancesStart of year −$1,178,181−$1,178,181
X-33 Total liabilities and net assetsStart of year $1,681,333$1,681,333
Part XI · Reconciliation of net assets −$1,178,181 net assets at year end
XI-1 Total revenue$0
XI-2 Total expenses$0
XI-3 Revenue less expenses$0
XI-4 Net assets at start of year−$1,178,181
XI-10 Net assets at end of year−$1,178,181

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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