TY 2019 Form 990

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public Inspection

Name of the organization

IDAHO SCHOOL BENEFIT TRUST

Employer identification number

47-1372682

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2019

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Term endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..

Schedule D (Form 990) 2019

Page 3

Part VII

InvestmentsOther Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)NON-CURRENT CERTIFICATES OF DEPOSIT				14,834,890
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				14,834,890

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	16,890,027
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2019

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1	177,904,218
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3	177,904,218
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5	177,904,218

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1	171,334,454
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3	171,334,454
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5	171,334,454

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation

Schedule D (Form 990) 2019

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

IDAHO SCHOOL BENEFIT TRUST

Employer identification number

47-1372682

Return Reference	Explanation
FORM 990 - ORGANIZATION'S MISSION	THE PURPOSE OF THE IDAHO SCHOOL DISTRICT COUNCIL SELF-FUNDED BENEFIT TRUST IS TO PROVIDE CERTAIN SELF-FUNDED HEALTH AND WELFARE BENEFITS ON BEHALF OF AND FOR THE BENEFIT OF THE PARTICIPANTS AND THEIR DEPENDENTS OF SCHOOL DISTRICTS, CHARTER SCHOOLS, AND EDUCATION-RELATED ORGANIZATIONS.
FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD REVIEWS AND A DESIGNATED TRUSTEE SIGNS THE RETURN BEFORE IT IS FILED.
FORM 990, PAGE 6, PART VI, LINE 19	THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public Inspection

Name of the organization

IDAHO SCHOOL BENEFIT TRUST

Employer identification number

47-1372682

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)ABERDEEN SCHOOL DISTRICT 58 PO BOX 610 ABERDEEN,ID83210	EDUCATION	ID			NO		No
(2)ALTURAS INTERNATIONAL ACADEMY 151 N RIDGE AVE IDAHO FALLS,ID83402	EDUCATION	ID			NO		No
(3)AMERICAN FALLS SCHOOL DISTRICT 381 827 FORT HALL AVE AMERICAN FALLS,ID83211	EDUCATION	ID			NO		No
(4)ANSER OF IDAHO INC 202 E 42ND STREET GARDEN CITY,ID83714	EDUCATION	ID			NO		No
(5)ARBON SCHOOL DISTRICT 383 4405 ARBON VALLEY HWY ARBON,ID83212	EDUCATION	ID			NO		No
(6)AVERY SCHOOL DISTRICT 394 PO BOX 7 AVERY,ID83802	EDUCATION	ID			NO		No
(7)BASIN SCHOOL DISTRICT 72 PO BOX 227 IDAHO CITY,ID83631	EDUCATION	ID			NO		No
(8)BEAR LAKE SCHOOL DISTRICT 33 PO BOX 300 PARIS,ID83261	EDUCATION	ID			NO		No
(9)BLACKFOOT SCHOOL DISTRICT 55 270 E BRIDGE BLACKFOOT,ID83221	EDUCATION	ID			NO		No
(10)BLAINE COUNTY SCHOOL DISTRICT 61 118 WEST BULLION HAILEY,ID83333	EDUCATION	ID			NO		No
(11)BLISS SCHOOL DISTRICT 234 PO BOX 115 BLISS,ID83314	EDUCATION	ID			NO		No
(12)BONNEVILLE JOINT SCHOOL DISTRICT 93 3497 NORTH AMMON ROAD IDAHO FALLS,ID83401	EDUCATION	ID			NO		No
(13)BOUNDARY COUNTY SCHOOL DISTRICT 10 7188 OAK STREET 101 BONNERS FERRY,ID83805	EDUCATION	ID			NO		No
(14)BRUNEAU-GRAND VIEW JT SCHOOL DISTRI 39678 STATE HIGHWAY 78 BRUNEAU,ID83604	EDUCATION	ID			NO		No
(15)BUTTE COUNTY SCHOOL DISTRICT 111 PO BOX 89 ARCO,ID83213	EDUCATION	ID			NO		No
(16)CALDWELL SCHOOL DIST 132 1502 FILLMORE ST CALDWELL,ID83605	EDUCATION	ID			NO		No
(17)CAMAS COUNTY SCHOOL DISTRICT 121 610 SOLDIER RD FAIRFIELD,ID83327	EDUCATION	ID			NO		No
(18)CAMBRIDGE SCHOOL DISTRICT 45 N 4TH ST CAMBRIDGE,ID83610	EDUCATION	ID			NO		No
(19)CANYON-OWYHEE SCHOOL SERVICE 441 109 PENNY LANE WILDER,ID83676	EDUCATION	ID			NO		No
(20)CAPITAL EDUCATOR FEDERAL CREDIT UNI PO BOX 570 MERIDIAN,ID83680	EDUCATION	ID			NO		No
(21)CASCADE SCHOOL DISTRICT 422 209 SCHOOL STREET PO BOX 291 CASCADE,ID83611	EDUCATION	ID			NO		No
(22)CASSIA COUNTY JOINT SCHOOL DISTRICT 3650 OVERLAND AVE BURLEY,ID83318	EDUCATION	ID			NO		No
(23)CASTLEFORD JOINT SCHOOL DISTRICT 41 500 MAIN STREET CASTLEFORD,ID83321	EDUCATION	ID			NO		No
(24)CHALLIS SCHOOL DISTRICT 181 PO BOX 304 CHALLIS,ID83226	EDUCATION	ID			NO		No
(25)CLARK COUNTY SCHOOL DISTRICT 161 BOX 237 DUBOIS,ID83423	EDUCATION	ID			NO		No
(26)COEUR D'ALENE CHARTER ACADEMY 4904 N DUNCAN DRIVE COEUR DALENE,ID83814	EDUCATION	ID			NO		No
(27)COEUR D'ALENE SCHOOL DISTRICT 271 1400 N NORTHWOOD CENTER COURT COEUR D ALENE,ID83814	EDUCATION	ID			NO		No
(28)COTTONWOOD SCHOOL DISTRICT 242 PO BOX 158 COTTONWOOD,ID83522	EDUCATION	ID			NO		No
(29)COUNCIL SCHOOL DISTRICT 13 101 E BLEEKER STR BOX 468 COUNCIL,ID83612	EDUCATION	ID			NO		No
(30)CULDESAC JOINT SCHOOL DISTRICT 342 600 CULDESAC AVENUE CULDESAC,ID83524	EDUCATION	ID			NO		No
(31)DIETRICH SCHOOL DISTRICT 314 406 N PARK DIETRICH,ID83324	EDUCATION	ID			NO		No
(32)ELEVATE ACADEMY INC 114 W CHICAGO ST CALDWELL,ID83605	EDUCATION	ID			NO		No
(33)EMMETT SCHOOL DISTRICT 221 400 S PINE STE 1 EMMETT,ID83617	EDUCATION	ID			NO		No
(34)FALCON RIDGE PUBLIC CHARTER SCHOOL PO BOX 326 KUNA,ID83634	EDUCATION	ID			NO		No
(35)FILER SCHOOL DISTRICT 413 7008 STEVENS ST FILER,ID83328	EDUCATION	ID			NO		No
(36)FIRTH SCHOOL DISTRICT 59 319 LINCOLN STREET FIRTH,ID83236	EDUCATION	ID			NO		No
(37)FREMONT COUNTY SCHOOL DISTRICT 215 945 WEST 1ST NORTH SAINT ANTHONY,ID83445	EDUCATION	ID			NO		No
(38)FRUITLAND SCHOOL DISTRICT 373 PO BOX A FRUITLAND,ID83619	EDUCATION	ID			NO		No
(39)GARDEN VALLEY SCHOOL DISTRICT 71 1053 BANKS LOWMAN RD GARDEN VALLEY,ID83622	EDUCATION	ID			NO		No
(40)GENESEE JOINT SCHOOL DISTRICT 282 PO BOX 98 GENESEE,ID83832	EDUCATION	ID			NO		No
(41)GLENNS FERRY SCHOOL DISTRICT 192 800 HIGHWAY 30 GLENNS FERRY,ID83623	EDUCATION	ID			NO		No
(42)GOODING SCHOOL DISTRICT 231 507 IDAHO STREET GOODING,ID83330	EDUCATION	ID			NO		No
(43)GRACE JOINT SCHOOL DISTRICT 148 PO BOX 347 GRACE,ID83241	EDUCATION	ID			NO		No
(44)HAGERMAN SCHOOL DISTRICT 233 324 NORTH SECOND AVE HAGERMAN,ID83332	EDUCATION	ID			NO		No
(45)HANSEN SCHOOL DISTRICT 415 550 MAIN STREET SOUTH HANSEN,ID83334	EDUCATION	ID			NO		No
(46)HERITAGE ACADEMY S524 500 S LINCOLN JEROME,ID83338	EDUCATION	ID			NO		No
(47)HERITAGE COMMUNITY CHARTER SCHOOL 1803 E USTICK RD CALDWELL,ID83605	EDUCATION	ID			NO		No
(48)HIGHLAND JOINT SCHOOL DISTRICT 305 112 BOULEVARD AVE CRAIGMONT,ID83523	EDUCATION	ID			NO		No
(49)HOMEDALE SCHOOL DISTRICT 370 116 E OWYHEE AVENUE HOMEDALE,ID83628	EDUCATION	ID			NO		No
(50)HORSESHOE BEND SCHOOL DISTRICT 73 398 SCHOOL DRIVE HORSESHOE BEND,ID83629	EDUCATION	ID			NO		No
(51)I SUCCEED VIRTUAL HIGH SCHOOL 6148 N DISCOVERY WAY SUITE 120 BOISE,ID83713	EDUCATION	ID			NO		No
(52)IDAHO EDUCATION ASSOCIATION PO BOX 2638 BOISE,ID83701	EDUCATION	ID			NO		No
(53)IDAHO FALLS SCHOOL DISTRICT 91 690 JOHN ADAMS PARKWAY IDAHO FALLS,ID83401	EDUCATION	ID			NO		No
(54)IDAHO SCHOOL BOARDS ASSOCIATION PO BOX 9797 BOISE,ID83707	EDUCATION	ID			NO		No
(55)IDAHO SCHOOL DISTRICT COUNCIL 777 S LATAH ST C BOISE,ID83705	SVC AGCY	ID	501C		NA		No
(56)IDAHO SCIENCE & TECHNOLOGY CHARTER 21 N 550 W BLACKFOOT,ID83221	EDUCATION	ID			NO		No
(57)IDAHO VIRTUAL ACADEMY 1965 S EAGLE RD SUITE 190 MERIDIAN,ID83642	EDUCATION	ID			NO		No
(58)IDAHO VIRTUAL EDUCATION PARTNERS I 10038 W BROADFORD DR STAR,ID83669	EDUCATION	ID			NO		No
(59)JEFFERSON SCHOOL DISTRICT 251 3850 E 300 N RIGBY,ID83442	EDUCATION	ID			NO		No
(60)JEROME SCHOOL DISTRICT 261 125 4TH AVENUE WEST JEROME,ID83338	EDUCATION	ID			NO		No
(61)JOINT SCHOOL DISTRICT 171 PO BOX 2259 OROFINO,ID83544	EDUCATION	ID			NO		No
(62)KAMIAH JT SCHOOL DISTRICT 304 1102 HILL STREET KAMIAH,ID83536	EDUCATION	ID			NO		No
(63)KELLOGG SCHOOL DISTRICT 391 800 BUNKER AVE KELLOGG,ID83837	EDUCATION	ID			NO		No
(64)KENDRICK JOINT SCHOOL DISTRICT 283 PO BOX 283 KENDRICK,ID83537	EDUCATION	ID			NO		No
(65)KIMBERLY SCHOOL DISTRICT 141 CENTER STREET KIMBERLY,ID83341	EDUCATION	ID			NO		No
(66)KOOTENAI BRIDGE ACADEMY 637 N PARK DRIVE COEUR D ALENE,ID83814	EDUCATION	ID			NO		No
(67)LAKE PEND OREILLE SCHOOL DISTRICT 8 901 TRIANGLE DRIVE PONDERAY,ID83852	EDUCATION	ID			NO		No
(68)LAKELAND SCHOOL DISTRICT S272 PO BOX 39 RATHDRUM,ID83858	EDUCATION	ID			NO		No
(69)LAPWAI SCHOOL DISTRICT 341 404 S MAIN ST LAPWAI,ID83540	EDUCATION	ID			NO		No
(70)LEGACY CHARTER SCHOOL 1123 12TH AVE RD PMB 225 NAMPA,ID83686	EDUCATION	ID			NO		No
(71)LEWISTON INDEPENDENT SCHOOL DISTRIC 3317 12TH STREET LEWISTON,ID83501	EDUCATION	ID			NO		No
(72)LIBERTY CHARTER SCHOOL 1063 E LEWIS LANE NAMPA,ID83686	EDUCATION	ID			NO		No
(73)MACKAY SCHOOL DISTRICT 182 BOX 390 MACKAY,ID83251	EDUCATION	ID			NO		No
(74)MADISON SCHOOL DISTRICT 321 PO BOX 830 REXBURG,ID83440	EDUCATION	ID			NO		No
(75)MARSH VALLEY JT SCHOOL DISTRICT 21 PO BOX 180 ARIMO,ID83214	EDUCATION	ID			NO		No
(76)MARSING SCHOOL DISTRICT 363 PO BOX 340 MARSING,ID83639	EDUCATION	ID			NO		No
(77)MCCALL-DONNELLY SCHOOL DISTRICT 421 120 IDAHO STREET MCCALL,ID83638	EDUCATION	ID			NO		No
(78)MELBA SCHOOL DISTRICT 136 PO BOX 185 MELBA,ID83641	EDUCATION	ID			NO		No
(79)MIDDLETON SCHOOL DISTRICT 134 5 SOUTH 3RD AVENUE WEST MIDDLETON,ID83644	EDUCATION	ID			NO		No
(80)MINIDOKA COUNTY SCHOOL DISTRICT 310 10TH ST RUPERT,ID83350	EDUCATION	ID			NO		No
(81)MOSCOW CHARTER SCHOOL 1723 EAST F ST MOSCOW,ID83843	EDUCATION	ID			NO		No
(82)MOUNTAIN HOME SCHOOL DISTRICT 193 PO BOX 1390 MOUNTAIN HOME,ID83647	EDUCATION	ID			NO		No
(83)MULLAN SCHOOL DISTRICT 392 345 PARK ST MULLAN,ID83846	EDUCATION	ID			NO		No
(84)MURTAUGH SCHOOL DISTRICT 418 PO BOX 117 MURTAUGH,ID83344	EDUCATION	ID			NO		No
(85)NAMPA SCHOOL DISTRICT 619 S CANYON ST NAMPA,ID83686	EDUCATION	ID			NO		No
(86)NEW PLYMOUTH SCHOOL DISTRICT 372 103 SE AVENUE NEW PLYMOUTH,ID83655	EDUCATION	ID			NO		No
(87)NORTH GEM SCHOOL DISTRICT 149 PO BOX 70 BANCROFT,ID83217	EDUCATION	ID			NO		No
(88)NORTH IDAHO STEM CHARTER ACADEMY 15633 N MEYER RD RATHDRUM,ID83858	EDCUATION	ID			NO		No
(89)NOTUS SCHOOL DISTRICT 135 PO BOX 256 NOTUS,ID83656	EDUCATION	ID			NO		No
(90)ONEIDA SCHOOL DISTRICT 351 25 E 50 S STE A MALAD,ID83252	EDUCATION	ID			NO		No
(91)PARMA SCHOOL DISTRICT 805 E MCCONNELL AVE PARMA,ID83660	EDUCATION	ID			NO		No
(92)PAYETTE RIVER TECHNICAL ACADEMY 721 W 12TH ST A EMMETT,ID83617	EDUCATION	ID			NO		No
(93)PAYETTE SCHOOL DISTRICT 371 20 NORTH 12TH STREET PAYETTE,ID83661	EDUCATION	ID			NO		No
(94)PLUMMER-WORLEY SCHOOL DISTRICT 44 PO BOX 130 PLUMMER,ID83851	EDUCATION	ID			NO		No
(95)POCATELLO COMMUNITY CHARTER SCHOOL 995 S ARTHUR AVE POCATELLO,ID83204	EDUCATION	ID			NO		No
(96)POST FALLS SCHOOL DISTRICT 273 206 W MULLAN AVE POST FALLS,ID83854	EDUCATION	ID			NO		No
(97)PRAIRIE SCHOOL DISTRICT 191 73 SMITH CREEK RD PRAIRIE,ID83647	EDUCATION	ID			NO		No
(98)PRESTON SCHOOL DISTRICT 201 105 EAST 2ND SOUTH PRESTON,ID83263	EDUCATION	ID			NO		No
(99)RICHFIELD SCHOOL DISTRICT 316 555 N TIGER DRIVE RICHFIELD,ID83349	EDUCATION	ID			NO		No
(100)RIRIE SCHOOL DISTRICT 252 PO BOX 508 RIRIE,ID83443	EDUCATION	ID			NO		No
(101)ROCKLAND SCHOOL DISTRICT 382 PO BOX 119 ROCKLAND,ID83271	EDUCATION	ID			NO		No
(102)SAGE INTERNATIONAL SCHOOL BOISE 431 E PARKCENTER BLVD BOISE,ID83706	EDUCATION	ID			NO		No
(103)SALMON SCHOOL DISTRICT 291 907 SHARKEY SALMON,ID83467	EDUCATION	ID			NO		No
(104)SHELLEY JOINT SCHOOL DISTRICT 60 545 SEMINARY AVENUE SHELLEY,ID83274	EDUCATION	ID			NO		No
(105)SHOSHONE SCHOOL DISTRICT 312 61 ID-24 SHOSHONE,ID83352	EDUCATION	ID			NO		No
(106)SNAKE RIVER SCHOOL DISTRICT 52 103 S 900 W BLACKFOOT,ID83221	EDUCATION	ID			NO		No
(107)SODA SPRINGS JOINT SCHOOL DISTRICT 250 EAST 2ND SOUTH SODA SPRINGS,ID83276	EDUCATION	ID			NO		No
(108)SOUTH LEMHI SCHOOL DISTRICT 292 PO BOX 119 LEADORE,ID83464	EDUCATION	ID			NO		No
(109)ST MARIES SCHOOL DISTRICT 41 PO BOX 384 SAINT MARIES,ID83861	EDUCATION	ID			NO		No
(110)SUGAR-SALEM JOINT SCHOOL DISTRICT 3 PO BOX 150 SUGAR CITY,ID83448	EDUCATION	ID			NO		No
(111)SWAN VALLEY SCHOOL DISTRICT 92 PO BOX 220 IRWIN,ID83428	EDUCATION	ID			NO		No
(112)SYRINGA MOUNTAIN SCHOOL 4021 GLENBROOK DR HAILEY,ID83333	EDUCATION	ID			NO		No
(113)TETON SCHOOL DISTRICT 401 PO BOX 775 DRIGGS,ID83422	EDUCATION	ID			NO		No
(114)THE ACADEMY INC 1295 ALPINE WAY CHUBBUCK,ID83202	EDUCATION	ID			NO		No
(115)THOMAS JEFFERSON CHARTER SCHOOL 1209 ADAM SMITH AVE CALDWELL,ID83605	EDUCATION	ID			NO		No
(116)THREE CREEK JOINT ELEMENTARY SCHOOL 49909 THREE CREEK HIGHWAY ROGERSON,ID83302	EDUCATION	ID			NO		No
(117)TROY SCHOOL DISTRICT 287 PO BOX 280 TROY,ID83871	EDUCATION	ID			NO		No
(118)TWIN FALLS SCHOOL DIST 411 201 MAIN AVENUE WEST TWIN FALLS,ID83301	EDUCATION	ID			NO		No
(119)UPPER CARMEN PUBLIC CHARTER SCHOOL PO BOX 33 CARMEN,ID83462	EDUCATION	ID			NO		No
(120)VALLEY SCHOOL DISTRICT 262 882 VALLEY ROAD SOUTH HAZELTON,ID83335	EDUCATION	ID			NO		No
(121)VICTORY CHARTER SCHOOL PO BOX 3454 NAMPA,ID83653	EDUCATION	ID			NO		No
(122)WALLACE SCHOOL DISTRICT 393 PO BOX 267 SILVERTON,ID83867	EDUCATION	ID			NO		No
(123)WEISER SCHOOL DISTRICT 431 925 PIONEER ROAD WEISER,ID83672	EDUCATION	ID			NO		No
(124)WENDELL SCHOOL DISTRICT 232 PO BOX 300 WENDELL,ID83355	EDUCATION	ID			NO		No
(125)WEST BONNER COUNTY SCHOOL DISTRICT 134 MAIN STREET PRIEST RIVER,ID83856	EDUCATION	ID			NO		No
(126)WEST JEFFERSON SCHOOL DISTRICT 253 1256 E 1500 N TERRETON,ID83450	EDUCATION	ID			NO		No
(127)WHITE PINE CHARTER SCHOOL INC 2959 E JOHN ADAMS PKWY AMMON,ID83406	EDUCATION	ID			NO		No
(128)WHITEPINE JT SCHOOL DISTRICT 288 PO BOX 249 DEARY,ID83823	EDUCATION	ID			NO		No
(129)WILDER SCHOOL DISTRICT 133 210 A AVENUE EAST WILDER,ID83676	EDUCATION	ID			NO		No
(130)FERN-WATERS PUBLIC CHARTER SCHOOL 103 VAN DREFF ST SALMON,ID83647	EDUCATION	ID			NO		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2019

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No

Schedule R (Form 990) 2019

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) IDAHO SCHOOL DISTRICT COUNCIL	N	25,000	IN ACCORDANCE WITH AGRMT
(2) IDAHO SCHOOL DISRICT COUNCIL	O	50,000	IN ACCORDANCE WITH AGRMT

Schedule R (Form 990) 2019

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2019

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2019

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: THE PURPOSE OF THE IDAHO SCHOOL DISTRICT COUNCIL SELF-FUNDED BENEFIT TRUST IS TO PROVIDE CERTAIN SELF-FUNDED HEALTH AND WELFARE BENEFITS ON BEHALF OF AND FOR THE BENEFIT OF THE PARTICIPANTS AND THEIR DEPENDENTS OF SCHOOL DISTRICTS, CHARTER SCHOOLS, AND EDUCATION-RELATED ORGANIZATIONS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	5
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	164,189,635	169,722,881
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	671,698	461,348
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		7,719,989
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	164,861,333	177,904,218
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	155,406,044	152,003,892
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		11,917
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	20,702,023	19,318,645
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	176,108,067	171,334,454
19	Revenue less expenses. Subtract line 18 from line 12.......	-11,246,734	6,569,764
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	38,343,345	43,574,346
21	Total liabilities (Part X, line 26).............	23,001,426	21,662,663
22	Net assets or fund balances. Subtract line 21 from line 20.....	15,341,919	21,911,683

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	PROVIDED CERTAIN SELF-FUNDED HEALTH AND WELFARE BENEFITS ON BEHALF OF AND FOR THE BENEFIT OF THE PARTICIPANTS AND THEIR DEPENDENTS OF PARTICIPATING EMPLOYERS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC)	(E) Reportable compensation from related organizations (W-2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) DARREN URANGA...................................................................... TRUSTEE/TREA	3.00 .................	X	11,917	0	0
(2) MICHAEL FRIEND...................................................................... BOARD CHAIR	1.00 .................	X	0	0	0
(3) CHUCK KINSEY...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(4) GAYLEN SMYER...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(5) GORDON WOOLLEY...................................................................... BOARD VICE-C	1.00 .................	X	0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	11,917

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	PARTICIPANTS	524292	169,722,881	169,722,881
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		169,722,881

3 Investment income (including dividends, interest, and othersimilar amounts) ......			461,348			461,348
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	STOP LOSS PROCEEDS			6,624,874	6,624,874
b	CHANGE IN IBNP			1,011,932	1,011,932
c	NURSE LINE REIMBURSEMENT			83,183	83,183
d	All other revenue ....
e	Total. Add lines 11a–11d ......			7,719,989
12	Total revenue. See instructions.....			177,904,218	177,442,870		461,348

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......	152,003,892	152,003,892
5	Compensation of current officers, directors, trustees, and key employees ...........	11,917		11,917
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......	15,701,717		15,701,717
b	Legal .........	25,678		25,678
c	Accounting ...........	17,105		17,105
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	638,472		638,472
12	Advertising and promotion ....
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............	10,026		10,026
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	2,487,645		2,487,645
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	IMMUNIZATION ASSESSMENT	436,953		436,953
b	MISCELLANEOUS EXPENSES	1,049		1,049
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	171,334,454	152,003,892	19,330,562	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1
2	Savings and temporary cash investments .........		7,033,373	2	21,164,725
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............		11,956,258	4	7,574,731
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......		112,900	9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........		19,240,814	15	14,834,890
16	Total assets. Add lines 1 through 15 (must equal line 33)...		38,343,345	16	43,574,346

17	Accounts payable and accrued expenses .....	4,588,964	17	4,772,636
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	18,412,462	25	16,890,027
26	Total liabilities. Add lines 17 through 25..	23,001,426	26	21,662,663

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	15,341,919	27	21,911,683
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	15,341,919	32	21,911,683
33	Total liabilities and net assets/fund balances ........	38,343,345	33	43,574,346