NEW JERSEY PROPERTY LIABILITY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NEW JERSEY PROPERTY LIABILITY (EIN 22-2559832)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-07
IRS object ID
202442819349301844
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-07T18:19:56-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN871353108PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EISNER ADVISORY GROUP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1111 WOOD AVENUE SOUTHAddressLine1Txt
CityISELINCityNm
State AbbreviationNJStateAbbreviationCd
ZIP088302700ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222559832EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NEW JERSEY PROPERTY - LIABILITYBusinessNameLine1Txt
Business Name Line2INSURANCE GUARANTY ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNEWJBusinessNameControlTxt
Phone9083827100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1233 MOUNT AIRY ROADAddressLine1Txt
CityBASKING RIDGECityNm
State AbbreviationNJStateAbbreviationCd
ZIP07920ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFRANK ROTELLAPersonNm
Person TitleDIRECTOR OF FINANCEPersonTitleTxt
Phone9083827100PhoneNum
Signature2024-07-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBARBARA PENAPreparerPersonNm
PTINP00851803PTIN
Phone7322437000PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerFRANK ROTELLAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1233 MOUNT AIRY RDAddressLine1Txt
CityBASKING RIDGECityNm
State AbbreviationNJStateAbbreviationCd
ZIP07920ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$429,888,108GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.NJGUARANTY.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1974FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionNJPLIGA WAS CREATED BY NJSA 17:30A-1 ET SEQ. THE STATUTE ESTABLISHES A MECHANISM FOR THE PAYMENT OF "COVERED CLAIMS" OF INSOLVENT INSURANCE COMPANIES.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee125TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$99,475,358PYProgramServiceRevenueAmt
CY Program Service Revenue$119,482,568CYProgramServiceRevenueAmt
PY Investment Income$2,397,641PYInvestmentIncomeAmt
CY Investment Income$6,791,848CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$101,872,999PYTotalRevenueAmt
CY Total Revenue$126,274,416CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,562,030PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,472,674CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$95,843,519PYOtherExpensesAmt
CY Other Expenses$94,521,251CYOtherExpensesAmt
PY Total Expenses$98,405,549PYTotalExpensesAmt
CY Total Expenses$96,993,925CYTotalExpensesAmt
PY Revenues Less Expenses$3,467,450PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$29,280,491CYRevenuesLessExpensesAmt
Total Assets BOY$273,617,077TotalAssetsBOYAmt
Total Assets EOY$303,216,188TotalAssetsEOYAmt
Total Liabilities BOY$2,237,019TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,555,639TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$271,380,058NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$300,660,549NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionNJPLIGA WAS CREATED BY NJSA 17:30A-1 ET SEQ. THE STATUTE ESTABLISHES A MECHANISM FOR THE PAYMENT OF "COVERED CLAIMS" OF INSOLVENT INSURANCE COMPANIES. NJPLIGA IS FUNDED THROUGH MEMBER COMPANY ASSESSMENTS. THE STATUTE REQUIRES ALL INSURANCE COMPANIES LICENSED IN THE STATE OF NEW JERSEY WHICH WRITE ANY KIND OF INSURANCE TO WHICH THE NEW JERSEY PROPERTY-LIABILITY INSURANCE GUARANTY ASSOCIATION ACT APPLIES, TO BE MEMBERS OF NJPLIGA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescNJPLIGA WAS CREATED BY NJSA 17:30A-1 ET SEQ. THE STATUTE ESTABLISHES A MECHANISM FOR THE PAYMENT OF "COVERED CLAIMS" OF INSOLVENT INSURANCE COMPANIES. NJPLIGA IS FUNDED THROUGH MEMBER COMPANY ASSESSMENTS. THE STATUTE REQUIRES ALL INSURANCE COMPANIES LICENSED IN THE STATE OF NEW JERSEY WHICH WRITE ANY KIND OF INSURANCE TO WHICH THE NEW JERSEY PROPERTY-LIABILITY INSURANCE GUARANTY ASSOCIATION ACT APPLIES, TO BE MEMBERS OF NJPLIGA.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document669IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee125EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRANK ROTELLABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9083827100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1233 MOUNT AIRY ROADAddressLine1Txt
CityBASKING RIDGECityNm
State AbbreviationNJStateAbbreviationCd
ZIP07920ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtInstitutional TrusteeInstitutionalTrusteeIndOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
JESSICA SCHLEE-GILBERT
TRUSTEE - DIRECTOR0.000.00Yes (X)$0$0$0
DAVID RACZENBECK
TRUSTEE - DIRECTOR0.000.00Yes (X)$0$0$0
UNITED SERVICES AUTO ASSOC
INSTITUTIONAL TRUSTEE0.000.00$0$0$0Yes (X)
STATE FARM INSURANCE COMPANY
INSTITUTIONAL TRUSTEE0.000.00$0$0$0Yes (X)
SELECTIVE INSURANCE CO OF AMER
INSTITUTIONAL TRUSTEE0.000.00$0$0$0Yes (X)
LIBERTY MUTUAL INSURANCE CO
INSTITUTIONAL TRUSTEE0.000.00$0$0$0Yes (X)
FEDERAL INSURANCE COMPANY
INSTITUTIONAL TRUSTEE0.000.00$0$0$0Yes (X)
ALLSTATE NEW JERSEY INSURANCE
INSTITUTIONAL TRUSTEE0.000.00$0$0$0Yes (X)
AIG PROPERTY CASUALTY COMPANY
INSTITUTIONAL TRUSTEE0.000.00$0$0$0Yes (X)
TRISHA YOUNG
DIRECTOR OF OPERATIONS8.0032.00$175,773$0$14,895Yes (X)
RONALD CHESS
DIR. OF COMPLIANCE & IT8.0032.00$186,459$0$33,664Yes (X)
MICHAEL ROMEO
DIRECTOR OF CLAIMS8.0032.00$176,850$0$28,871Yes (X)
LORI CONNORS
GENERAL COUNSEL8.0032.00$232,414$0$33,169Yes (X)
JOSEPH DELLAFERA
CHIEF EXECUTIVE OFFICER8.0032.00$295,408$0$34,876Yes (X)
FRANK ROTELLA
DIRECTOR OF FINANCE8.0032.00$119,556$0$10,238Yes (X)
THOMAS ANTOLA
SOFTWARE DEVELOP. MANAGER8.0032.00$155,066$0$31,638Yes (X)
STEVEN LISNER
SR MED BILL REVIEW & CODE ANLST8.0032.00$148,624$0$26,573Yes (X)
RENAN BESIDO
ASST DIRECTOR OF CLAIMS8.0032.00$152,014$0$34,555Yes (X)
NOCHOLAS HAMM
DIRECTOR OF SUI8.0032.00$153,816$0$12,942Yes (X)
JASON PINTER
ASST DIRECTOR OF COMPLIANCE & IT8.0032.00$143,978$0$35,673Yes (X)
WILLIAM KAHLE
FORMER DIRECTOR OF FINANCE8.0032.00$147,915$0$30,550Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,087,873TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$327,644TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K28IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BANCROFT
1255 CALDWELL ROADCHERRY HILLNJ08034NURSING SERVICE$3,779,875
BAYADA HOME HEALTHCARE INC
PO BOX 536446PITTSBURGHPA152535906NURSING SERVICE$2,530,275
DPSP HEALTHCARE LLC
860 ROUTE 168TURNERSVILLENJ08012CUSTODIAL CARE FACILITY$1,475,977
PREFERRED HOME HEALTHCARE & NURSING SVC
45 MAIN STREETEATONTOWNNJ07724NURSING SERVICE$1,234,334
WOODS SERVICES INC
PO BOX 36LANGHORNEPA19047HEALTH MANAGEMENT SERVICES$1,211,816
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K29CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBER ASSESMENTS524298$101,888,235$101,888,235
LIQUIDATION DIVIDEND524298$16,451,622$16,451,622
TRAN FR ST OF NJ-SELF524298$1,142,711$1,142,711
FieldValueIRS element (for citing)
Total Program Service Revenue$119,482,568TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,864,497TotalRevenueColumnAmt
Exclusion$6,864,497ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$303,541,043SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$303,613,692SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$72,649SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$72,649TotalRevenueColumnAmt
Exclusion-$72,649ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$126,274,416TotalRevenueColumnAmt
Related Or Exempt Func Income$119,482,568RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$6,791,848ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$213,407TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,751,983TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$145,654TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$218,111TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$143,519TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$91,177TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$67,795TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$120,169TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$143,706TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$263,546TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$120,896TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,307TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$159,458TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$37,729TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CLAIMS PAID$91,482,007
CLAIM EXPENSES PAID$1,619,787
GENERAL AND ADMIN EXP$241,898
PREMIUM REFUNDS PAID$166,776

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$96,993,925TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,432,433BOYAmt
EOY$5,543,810EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,551,414LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$11,282,614LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,266,793BOYAmt
EOY$1,268,800EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$266,464,238BOYAmt
EOY$294,986,622EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,453,613BOYAmt
EOY$1,416,956EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$273,617,077BOYAmt
EOY$303,216,188EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,237,019BOYAmt
EOY$2,555,639EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,237,019BOYAmt
EOY$2,555,639EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$254,203,283BOYAmt
EOY$254,203,283EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$17,176,775BOYAmt
EOY$46,457,266EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$271,380,058BOYAmt
EOY$300,660,549EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$273,617,077BOYAmt
EOY$303,216,188EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$29,280,491ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$804,625OtherCostOrOtherBasisAmt
Depreciation$712,646DepreciationAmt
Book Value$91,979BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$858,609OtherCostOrOtherBasisAmt
Depreciation$855,912DepreciationAmt
Book Value$2,697BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,888,180OtherCostOrOtherBasisAmt
Depreciation$9,714,056DepreciationAmt
Book Value$1,174,124BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,268,800TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
FSA EMPLOYEE PAYABLE$8,048
FUNDS HELD ON BEHALF OF SIGA$2,505,151
AFLAC WITHHELD FROM EMPLOYEE$4,589
DUE TO AFFILIATED FUND$37,851
FieldValueIRS element (for citing)
Total Liability$2,555,639TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$126,274,416TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$126,274,416RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$126,274,416TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$96,993,925TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$96,993,925ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$96,993,925TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ASSOCIATION IS EXEMPT FROM ALL TAXES AND FEES LEVIED BY THE STATE OF NEW JERSEY OR ITS SUBDIVISIONS, EXCEPT TAXES LEVIED ON REAL OR PERSONAL PROPERTY. THE ASSOCIATION HAS OBTAINED APPROVAL AS OF JANUARY 4, 1985 FROM THE INTERNAL REVENUE SERVICE ("IRS") OF ITS TAX-EXEMPT STATUS UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN INCOME TAX POSITIONS TAKEN BY THE ASSOCIATION AS OF DECEMBER 31, 2023.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JOSEPH DELLAFERA
CHIEF EXECUTIVE OFFICER$288,908$0$0$0$6,500$0$23,633$0$11,243$0$330,284$0$0$0
LORI CONNORS
GENERAL COUNSEL$232,414$0$0$0$0$0$18,300$0$14,869$0$265,583$0$0$0
RONALD CHESS
DIR. OF COMPLIANCE & IT$186,459$0$0$0$0$0$14,917$0$18,747$0$220,123$0$0$0
MICHAEL ROMEO
DIRECTOR OF CLAIMS$176,850$0$0$0$0$0$14,148$0$14,723$0$205,721$0$0$0
TRISHA YOUNG
DIRECTOR OF OPERATIONS$175,773$0$0$0$0$0$14,062$0$833$0$190,668$0$0$0
THOMAS ANTOLA
SOFTWARE DEVELOP. MANAGER$155,066$0$0$0$0$0$12,405$0$19,233$0$186,704$0$0$0
RENAN BESIDO
ASST DIRECTOR OF CLAIMS$152,014$0$0$0$0$0$9,817$0$24,738$0$186,569$0$0$0
JASON PINTER
ASST DIRECTOR OF COMPLIANCE & IT$143,978$0$0$0$0$0$11,518$0$24,155$0$179,651$0$0$0
WILLIAM KAHLE
FORMER DIRECTOR OF FINANCE$147,915$0$0$0$0$0$11,833$0$18,717$0$178,465$0$0$0
STEVEN LISNER
SR MED BILL REVIEW & CODE ANLST$148,624$0$0$0$0$0$11,890$0$14,683$0$175,197$0$0$0
NOCHOLAS HAMM
DIRECTOR OF SUI$153,816$0$0$0$0$0$12,234$0$708$0$166,758$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PART II, COL (D):FormAndLineReferenceDesc
ExplanationTHE NONTAXABLE BENEFITS CONSIST OF HEALTH INSURANCE AND LIFE INSURANCE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERS CONSIST OF ANY INSURER WHICH WRITES ANY KIND OF INSURANCE TO WHICH THIS ACT APPLIES AND ARE LICENSED INSURERS ADMITTED OR AUTHORIZED TO TRANSACT THE BUSINESS OF INSURANCE IN NEW JERSEY.
FORM 990, PART VI, SECTION A, LINE 7AONE MEMBER OF THE BOARD SHALL BE APPOINTED BY THE COMMISSIONER FROM AND AMONG THE OFFICERS OF THE VARIOUS MUTUAL INSURANCE COMPANIES, AND ONE MEMBER OF THE BOARD SHALL BE APPOINTED BY THE COMMISSIONER FROM AND AMONG THE OFFICERS OF THE VARIOUS STOCK INSURANCE COMPANIES. THE REMAINING MEMBERS OF THE BOARD SHALL BE SELECTED BY MEMBER INSURERS SUBJECT TO THE APPROVAL OF THE COMMISSIONER.
FORM 990, PART VI, SECTION A, LINE 7BTHE COMMISSIONER OF THE NEW JERSEY DEPARTMENT OF BANKING AND INSURANCE APPROVES CERTAIN DECISIONS OF THE GOVERNING BODY AS SET FORTH IN THE PLAN OF OPERATION.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS PREPARED BY EXTERNAL AUDITORS AND DIRECTOR OF FINANCE. FORM 990 IS REVIEWED BY CEO AND GENERAL COUNSEL, REVIEWED BY THE AUDIT COMMITTEE, REVIEWED BY BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CEO DELIVERS A COPY OF THE CONFLICT OF INTEREST POLICY TO EVERY DIRECTOR, EMPLOYEE AND REPRESENTATIVE OF NJPLIGA. THE "ANTITRUST STATEMENT" IS REVIEWED BEFORE EACH BOARD MEETING OR BOARD COMMITTEE MEETING TO REMIND PARTICIPANTS THAT THE ANTITRUST POLICY IS ENFORCED AND TO ENSURE THAT THE CONDUCT OF THE MEETING CONFORMS WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ESTABLISHES NJPLIGA'S COMPENSATION AND BENEFITS PHILOSOPHY TO BE EXECUTED BY THE CEO. THE BOARD CHAIR REVIEWS AND ESTABLISHES THE COMPENSATION AND BENEFITS FOR THE CHIEF EXECUTIVE AFTER FACILITATING AN ANNUAL REVIEW. NJPLIGA PERIODICALLY HIRES AN OUTSIDE HR CONSULTANT TO PERFORM A SALARY SURVEY FOR THE COMPARABLE INDUSTRY POSITIONS AND RANKINGS BY INTERNAL EQUITY FOR ALL OTHER POSITIONS.
FORM 990, PART VI, SECTION C, LINE 19NJPLIGA MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO ITS MEMBERS UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
UNSATISFIED CLAIM & JUDGMENT FUND
233 MOUNT AIRY ROADBASKING RIDGENJ07920200500733STATUTORY FNDNJ501(C)(6)N/AN/A0
NJ SURPLUS LINES INSURANCE GUARANTY FUND
233 MOUNT AIRY ROADBASKING RIDGENJ07920222603627STATUTORY FNDNJ501(C)(6)N/AN/A0
WORKERS COMPENSATION SECURITY FUND
233 MOUNT AIRY ROADBASKING RIDGENJ07920272030868STATUTORY FNDNJ501(C)(6)N/AN/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (15 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
UNSATISFIED CLAIM AND JUDGEMENT FD 20-0500733
J$524,191
UNSATISFIED CLAIM AND JUDGEMENT FD 20-0500733
L$1,317,440
UNSATISFIED CLAIM AND JUDGEMENT FD 20-0500733
N$1,392,905
UNSATISFIED CLAIM AND JUDGEMENT FD 20-0500733
O$7,876,261
UNSATISFIED CLAIM AND JUDGEMENT FD 20-0500733
Q$11,076,231
NJ SURPLUS LINES INS GUARANTY FD 22-2603627
J$587
NJ SURPLUS LINES INS GUARANTY FD 22-2603627
L$34,941
NJ SURPLUS LINES INS GUARANTY FD 22-2603627
N$1,286
NJ SURPLUS LINES INS GUARANTY FD 22-2603627
O$8,168
NJ SURPLUS LINES INS GUARANTY FD 22-2603627
Q$40,778
WORKERS COMPENSATION SECURITY FD 27-2030868
J$184,439
WORKERS COMPENSATION SECURITY FD 27-2030868
L$654,573
WORKERS COMPENSATION SECURITY FD 27-2030868
N$474,666
WORKERS COMPENSATION SECURITY FD 27-2030868
O$2,732,481
WORKERS COMPENSATION SECURITY FD 27-2030868
Q$4,087,521

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