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OREGONS HEALTH CO OP: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
OREGONS HEALTH CO OP (EIN 45-3321455)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-03-02
IRS object ID
202330619349301033
Schema version
2022v4.1
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)
Return2023-03-02T11:36:29-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1805 SW BROADWAY STE 1400AddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97205ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453321455EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OREGON'S HEALTH CO-OPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOREGBusinessNameControlTxt
Phone6126299079PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 BATTERSON PARK RD 380AddressLine1Txt
CityFARMINGTONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06032ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAN MOENCKPersonNm
Person TitleSPECIAL DEPUTY RECEIVERPersonTitleTxt
Phone6126299079PhoneNum
Signature2023-02-28SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJANPersonFirstNm
Person LastMOENCKPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWENDY CAMPOSPreparerPersonNm
PTINP00448102PTIN
Phone5032421447PhoneNum
Preparation2023-02-27PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerJAN MOENCKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 BATTERSON PARK RD 380AddressLine1Txt
CityFARMINGTONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06032ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,674,485GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.OHCOOP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionOREGON'S HEALTH CO-OP IS A NONPROFIT PUBLIC BENEFIT CORPORATION OPERATING EXCLUSIVELY AS A CONSUMER OPERATED AND ORIENTED HEALTH PLAN AS DEFINED UNDER SECTION 1322 OF THE AFFORDABLE CARE ACT. THE CORPORATION OFFERED HEALTH CARE INSURANCE AND SERVICES TO INDIVIDUALS AND BUSINESSES ON AND OFF THE OREGON HEALTH INSURANCE EXCHANGE. THE ORGANIZATION CEASED CONDUCTING OPERATIONS AS A HEALTH INSURANCE CARRIER AS OF JULY 31, 2016. EFFECTIVE JULY 11, 2016, OREGON'S HEALTH CO-OP WENT INTO STATE RECEIVERSHIP AND ALL POLICIES WERE TERMINATED AS OF JULY 31, 2016. ON MARCH 2, 2017 THE ORGANIZATION ENTERED INTO LIQUIDATION AND WIND-DOWN OF THE OPERATIONS IS IN PROCESS.ActivityOrMissionDesc
Voting Members Governing Body0VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$15PYInvestmentIncomeAmt
CY Investment Income$915CYInvestmentIncomeAmt
PY Other Revenue$2,406,317PYOtherRevenueAmt
CY Other Revenue$1,673,570CYOtherRevenueAmt
PY Total Revenue$2,406,332PYTotalRevenueAmt
CY Total Revenue$1,674,485CYTotalRevenueAmt
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$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$121,331PYOtherExpensesAmt
CY Other Expenses$106,634CYOtherExpensesAmt
PY Total Expenses$121,331PYTotalExpensesAmt
CY Total Expenses$106,634CYTotalExpensesAmt
PY Revenues Less Expenses$2,285,001PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,567,851CYRevenuesLessExpensesAmt
Total Assets BOY$26,452,103TotalAssetsBOYAmt
Total Assets EOY$26,343,148TotalAssetsEOYAmt
Total Liabilities BOY$67,078,528TotalLiabilitiesBOYAmt
Total Liabilities EOY$65,401,722TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$40,626,425NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$39,058,574NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionOREGON'S HEALTH CO-OP IS A NONPROFIT PUBLIC BENEFIT CORPORATION OPERATING EXCLUSIVELY AS A CONSUMER OPERATED AND ORIENTED HEALTH PLAN AS DEFINED UNDER SECTION 1322 OF THE AFFORDABLE CARE ACT. THE CORPORATION OFFERED HEALTH CARE INSURANCE AND SERVICES TO INDIVIDUALS AND BUSINESSES ON AND OFF THE OREGON HEALTH INSURANCE EXCHANGE. THE ORGANIZATION CEASED CONDUCTING OPERATIONS AS A HEALTH INSURANCE CARRIER AS OF JULY 31, 2016. EFFECTIVE JULY 11, 2016, OREGON'S HEALTH CO-OP WENT INTO STATE RECEIVERSHIP AND ALL POLICIES WERE TERMINATED AS OF JULY 31, 2016. ON MARCH 2, 2017 THE ORGANIZATION ENTERED INTO LIQUIDATION AND WIND-DOWN OF THE OPERATIONS IS IN PROCESS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescOREGON'S HEALTH CO-OP, A NONPROFIT COMMERCIAL HEALTH INSURANCE ISSUER, ESTABLISHED TO OPERATE AS A CONSUMER OPERATED AND ORIENTED PLAN AS DEFINED BY THE AFFORDABLE CARE ACT (ACA), SOLD HEALTH INSURANCE COVERAGE TO INDIVIDUALS, SMALL GROUPS AND LARGE GROUPS, THROUGH JULY 31, 2016.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 Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
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 Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
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 Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Licensed More Than One State0LicensedMoreThanOneStateInd
State Required Reserves$0StateRequiredReservesAmt
Reserves Maintained$0ReservesMaintainedAmt
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 Members0GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing Body0MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJAN MOENCKPersonNm
Phone6126299079PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 BATTERSON PARK RD 380AddressLine1Txt
CityFARMINGTONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06032ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonJAN MOENCKPersonNm
TitleSPECIAL DEPUTY RECEIVERTitleTxt
Average Hours Per Week1.00AverageHoursPerWeekRt
OfficerYes (X)OfficerInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$915TotalRevenueColumnAmt
Exclusion$915ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OPERATING LOAN GAIN524114$1,570,864$1,570,864
OTHER REVENUE524114$101,688$101,688
PROVIDER REFUNDS524114$1,018$1,018
FieldValueIRS element (for citing)
Other Revenue Total$1,673,570OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,674,485TotalRevenueColumnAmt
Related Or Exempt Func Income$1,673,570RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$915ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$82,617TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$24,017TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$106,634TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$26,452,103BOYAmt
EOY$26,343,148EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$26,452,103BOYAmt
EOY$26,343,148EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,661,274BOYAmt
EOY$1,883,479EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$57,171,393BOYAmt
EOY$57,171,393EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,245,861BOYAmt
EOY$6,346,850EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$67,078,528BOYAmt
EOY$65,401,722EOYAmt
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$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$40,626,425BOYAmt
EOY-$39,058,574EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$40,626,425BOYAmt
EOY-$39,058,574EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$26,452,103BOYAmt
EOY$26,343,148EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,567,851ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
PREMIUMS RECEIVED IN ADVANCE$85,465
HEALTHCARE PAYABLES$6,224,944
OTHER LIABILITIES$36,441
FieldValueIRS element (for citing)
Total Liability$6,346,850TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 13AOR
FORM 990, PART VI, SECTION A, LINE 1ATHE ORGANIZATION WAS IN RECEIVERSHIP AS DESCRIBED IN PART III AND NO BOARD MEMBERS WERE IN EXISTENCE AT THE END OF THE YEAR. ALL TYPICAL BOARD POWERS WERE TRANSFERRED TO JAN MOENCK, THE SPECIAL DEPUTY RECEIVER, REPORTED IN PART II AS THE SIGNER OF THE RETURN.
FORM 990, PART VI, SECTION A, LINE 8ATHE FORMATIONAL BOARD AND ALL FUNCTIONS THEY PERFORMED WERE ELIMINATED IMMEDIATELY PRIOR TO RECEIVERSHIP ON JULY 11, 2016.
FORM 990, PART VI, SECTION A, LINE 8BTHE FORMATIONAL BOARD AND ALL FUNCTIONS THEY PERFORMED WERE ELIMINATED IMMEDIATELY PRIOR TO RECEIVERSHIP ON JULY 11, 2016.
FORM 990, PART VI, SECTION B, LINE 11BOREGON'S HEALTH CO-OP'S ACCOUNTING PERSONNEL AND RECEIVER REVIEW FORM 990 PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19WHILE NO REQUIREMENT TO MAKE ITS GOVERNANCE DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC EXISTS, OREGON'S HEALTH CO-OP CONSIDERED ALL REQUESTS FOR THESE DOCUMENTS ON A CASE BY CASE BASIS.

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