EDUCATORS MUTUAL INSURANCE ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
EDUCATORS MUTUAL INSURANCE ASSOCIATION (EIN 87-0189237)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-10-27
IRS object ID
202343009349301469
Schema version
2022v5.0
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)
Return2023-10-27T12:53:42-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN870516083PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LARSON & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line111240 S RIVER HEIGHTS DR SUITE 300AddressLine1Txt
CitySOUTH JORDANCityNm
State AbbreviationUTStateAbbreviationCd
ZIP840955123ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN870189237EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EDUCATORS MUTUAL INSURANCEBusinessNameLine1Txt
Business Name Line2ASSOCIATION OF UTAHBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlEDUCBusinessNameControlTxt
Phone8012627476PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15101 SOUTH COMMERCE DRIVEAddressLine1Txt
CityMURRAYCityNm
State AbbreviationUTStateAbbreviationCd
ZIP84107ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL GREENHALGHPersonNm
Person TitleCFOPersonTitleTxt
Phone8012627476PhoneNum
Signature2023-10-26SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastGREENHALGHPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD SCORESBY CPAPreparerPersonNm
PTINP00573067PTIN
Phone8013131900PhoneNum
Preparation2023-10-26PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVEN C MORRISONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15101 SOUTH COMMERCE DRIVEAddressLine1Txt
CityMURRAYCityNm
State AbbreviationUTStateAbbreviationCd
ZIP84107ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$69,894,192GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.EMIHEALTH.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1935FormationYr
Legal Domicile StateUTLegalDomicileStateCd
Activity Or MissionPROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee71TotalEmployeeCnt
Total Gross UBI$685,335TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$212,277NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,772,076PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$49,672,491PYProgramServiceRevenueAmt
CY Program Service Revenue$49,038,901CYProgramServiceRevenueAmt
PY Investment Income$2,279,934PYInvestmentIncomeAmt
CY Investment Income$2,613,960CYInvestmentIncomeAmt
PY Other Revenue$562,883PYOtherRevenueAmt
CY Other Revenue$587,533CYOtherRevenueAmt
PY Total Revenue$54,287,384PYTotalRevenueAmt
CY Total Revenue$52,240,394CYTotalRevenueAmt
PY Grants And Similar Paid$3,000,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$26,059,333PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$26,081,883CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,004,366PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,861,869CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,466,391PYOtherExpensesAmt
CY Other Expenses$5,442,559CYOtherExpensesAmt
PY Total Expenses$40,530,090PYTotalExpensesAmt
CY Total Expenses$39,386,311CYTotalExpensesAmt
PY Revenues Less Expenses$13,757,294PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$12,854,083CYRevenuesLessExpensesAmt
Total Assets BOY$192,680,781TotalAssetsBOYAmt
Total Assets EOY$200,849,633TotalAssetsEOYAmt
Total Liabilities BOY$33,325,975TotalLiabilitiesBOYAmt
Total Liabilities EOY$28,392,979TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$159,354,806NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$172,456,654NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDE LIFE, ACCIDENT, AND HEALTH INSURANCE TO EDUCATIONAL GROUPS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingYes (true)CreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document15523IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee71EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL GREENHALGHPersonNm
Phone8012627476PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15101 SOUTH COMMERCE DRIVEAddressLine1Txt
CityMURRAYCityNm
State AbbreviationUTStateAbbreviationCd
ZIP84107ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
STEVEN C MORRISON
CEO10.0030.00Yes (X)$163,964$484,629$105,259
MICHAEL GREENHALGH
CFO10.0030.00Yes (X)$121,732$359,806$89,672
DAVID RYAN LOWTHER
COO & SECRET10.0030.00Yes (X)$88,621$261,938$81,352
DAVID SCOTT WOOD
CHIEF ACTUAR10.0030.00$75,473$223,075$70,264Yes (X)
CINDY DUNNAVANT
VP SALES & M10.0030.00$69,020$204,003$52,965Yes (X)
JOSEPH H CAMPBELL
CIO10.0030.00$55,522$164,107$70,298Yes (X)
BRANDON L SMART
CHIEF LEGAL10.0030.00$53,892$159,290$63,310Yes (X)
JEREMY SPENCER
VP OPERATION10.0030.00$55,552$164,194$35,272Yes (X)
STEPHEN CLAY
CONTROLLER10.0030.00$45,601$134,783$59,715Yes (X)
JUSTIN BLEAZARD
VP UNDERWRIT10.0030.00$45,082$133,251$58,234Yes (X)
ROGER PROCTOR
IT DEV. MANA10.0030.00$44,006$130,067$58,833Yes (X)
MARK PINGREE
ACTUARY10.0030.00$42,378$125,257$58,427Yes (X)
BEN LEWIS
VP PROVIDER10.0030.00$38,492$113,770$42,954Yes (X)
MICHAEL R FRANCIS
DIRECTOR1.001.00$3,034$8,966$0Yes (X)
COREY CALLAHAN
DIRECTOR1.001.00$2,499$7,387$75Yes (X)
CLINT HALVERSON
DIRECTOR1.001.00$2,196$6,490$75Yes (X)
SCOTT THORNTON
DIRECTOR1.001.00$2,196$6,490$75Yes (X)
PAUL GOTTFREDSON
DIRECTOR1.001.00$2,196$6,490$0Yes (X)
WENDELL PAGE BENNETT
DIRECTOR1.001.00$1,892$5,593$75Yes (X)
RANDALL REID SMART
DIRECTOR1.001.00$1,892$5,593$0Yes (X)
BRYAN SPRAGUE
DIRECTOR1.001.00$1,577$4,661$75Yes (X)
JENNIFER BOEHME
DIRECTOR1.001.00$1,192$3,522$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$918,009TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,713,362TotReportableCompRltdOrgAmt
Total Other Compensation$846,930TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmtBusiness Name Line2ContractorName/BusinessName/BusinessNameLine2Txt
ELDORADO COMPUTING
5353 NORTH 16TH STREET STE 400PHOENIXAZ85016SOFTWARE$505,739
ZELIS PAYMENTS HOLDING DBA
PO BOX 874488KANSAS CITYMO64187PRINT & MAILING$487,663REDCARD SYSTEMS LLC
MPX
2301 CONGREE STREETPORTLANDME04102PRINT & MAILING$483,186
VALCOM SLC LC
852 EAST ARROWHEAD LANESALT LAKE CITYUT84107IT SERVICES$457,667
UTAH HEALTH INFORMATION NETWORK
1226 EAST 6600 SOUTHSALT LAKE CITYUT84121CLAIMS HANDLING$454,185
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K21CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
INSURANCE PREMIUMS524298$31,030,936$31,030,936
SERVICE & OTHER INCOME524298$17,322,630$17,322,630
EHPL RENTAL531120$439,855$439,855
NON-EDUCATION GROUP INCOME524114$245,480$245,480
FieldValueIRS element (for citing)
Total Program Service Revenue$49,038,901TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,558,061TotalRevenueColumnAmt
Exclusion$2,558,061ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$744,259RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$156,726RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$587,533RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$587,533TotalRevenueColumnAmt
Exclusion$587,533ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$17,552,971SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$17,497,072SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$55,899SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$55,899TotalRevenueColumnAmt
Exclusion$55,899ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$52,240,394TotalRevenueColumnAmt
Related Or Exempt Func Income$48,353,566RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$685,335UnrelatedBusinessRevenueAmt
Exclusion$3,201,493ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$26,081,883TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$846,235TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,383,003TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$322,277TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$892,959TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$417,395TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$23,620TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,674TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$25,910TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$192,910TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,740,083TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$16,415TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$638,896TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$400,574TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$17,131TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$766,588TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$59,177TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CHANGE IN LOSS RESERVES$298,243
CLAIMS PAID$154,955
GROUP SERVICE FEES$112,900
LICENSES & PERMITS$48,707

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$93,224TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$39,386,311TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$23,857,855BOYAmt
EOY$19,345,606EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,465,794LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,423,189LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$22,426,472BOYAmt
EOY$22,042,605EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$79,845,491BOYAmt
EOY$87,566,878EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$57,130,379BOYAmt
EOY$59,342,676EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$9,420,584BOYAmt
EOY$12,551,868EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$192,680,781BOYAmt
EOY$200,849,633EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$9,500,304BOYAmt
EOY$5,930,564EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$51,219BOYAmt
EOY$34,209EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$5,430,780BOYAmt
EOY$4,710,249EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,343,672BOYAmt
EOY$17,717,957EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$33,325,975BOYAmt
EOY$28,392,979EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$159,354,806BOYAmt
EOY$172,456,654EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$159,354,806BOYAmt
EOY$172,456,654EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$192,680,781BOYAmt
EOY$200,849,633EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$12,854,083ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$474,602NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$2PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$722,369OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (true)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$7,263,039InvestmentCostOrOtherBasisAmt
Book Value$7,263,039BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$16,515,133InvestmentCostOrOtherBasisAmt
Depreciation$1,876,998DepreciationAmt
Book Value$14,638,135BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,687,622OtherCostOrOtherBasisAmt
Depreciation$1,546,191DepreciationAmt
Book Value$141,431BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$22,042,605TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

FieldValueIRS element (for citing)
Book Value$57,023,303BookValueAmt
Method ValuationCMethodValuationCd

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescMORTGAGE LOANS - REAL ESTATEDesc
Book Value$2,319,373BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$59,342,676TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (7 entries)

DescDescBook ValueBookValueAmt
OTHER RECEIVABLES$4,427,720
RECEIVABLES FROM SUBSIDIARIES$3,949,459
ACCRUED INVESTMENT INCOME$2,183,874
PREMIUMS RECEIVABLE$1,950,978
HEALTHCARE & OTHER AMTS. RECEIVABLE$18,210
REINSURANCE RECOVERABLE$15,102
INCOME TAX RECEIVABLE$6,525
FieldValueIRS element (for citing)
Total Book Value Other Assets$12,551,868TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
UNPAID CLAIMS$6,849,893
AGGREGATE HEALTH RESERVES$5,778,228
POST-RETIREMENT BENEFITS RESERVE$2,854,784
AMOUNTS WITHHELD FOR OTHERS$1,382,382
REMITTANCES & ITEMS NOT ALLOCATED$719,849
AGGREGATE LIFE POLICY RESERVES$132,821
FieldValueIRS element (for citing)
Total Liability$17,717,957TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$34,271,735TotalRevEtcAuditedFinclStmtAmt
Other Revenue$156,726OtherRevenueAmt
Revenue Not Reported$156,726RevenueNotReportedAmt
Revenue Subtotal$34,115,009RevenueSubtotalAmt
Investment Expenses Not Incld$1,217,500InvestmentExpensesNotIncldAmt
Other Revenues Not Included$16,907,885OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$18,125,385RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$52,240,394TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$21,417,652TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$156,726OtherExpensesIncludedAmt
Expenses Not Reported$156,726ExpensesNotReportedAmt
Expenses Subtotal$21,260,926ExpensesSubtotalAmt
Investment Expenses Not Incld2$1,217,500InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$16,907,885OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$18,125,385ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$39,386,311TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 2, PART IV, LINE 2BTHE ASSOCIATION PROVIDES ADMINISTRATIVE SERVICES FOR CERTAIN SELF-INSURED GROUPS. THE ADMINISTRATIVE SERVICE ORGANIZATION AND CONTRACT DEPOSIT FUND RESERVE INCLUDES AMOUNTS DEPOSITED BY THESE GROUPS WITH THE ASSOCIATION PLUS ACCRUED INTEREST, WHICH IS NETTED AGAINST RECEIVABLES ARISING FROM THE ADMINISTRATION OF CLAIMS FOR THESE GROUPS.
SCHEDULE D, PAGE 3, PART XTAX POSITIONS ARE RECOGNIZED IN THE STATUTORY FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2022, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRED EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATIONS FEDERAL INCOME TAX RETURNS FOR 2019 THROUGH 2021 ARE OPEN TAX YEARS SUBJECT TO EXAMINATIONS BY THE INTERNAL REVENUE SERVICE.
SCHEDULE D, PAGE 4, PART XI, LINE 2DRENTAL EXPENSES 156,726
SCHEDULE D, PAGE 4, PART XI, LINE 4BREIMBURSEMENTS FROM SELF-INSURED GROUPS 16,907,885
SCHEDULE D, PAGE 4, PART XII, LINE 2DRENTAL EXPENSES 156,726
SCHEDULE D, PAGE 4, PART XII, LINE 4BEXPENSES OF SELF-INSURED GROUPS 16,907,885

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Compensation SurveyYes (X)CompensationSurveyInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
STEVEN C MORRISON
CEO$94,394$279,000$69,570$205,629$22,362$66,095$4,248$12,554$190,574$563,278
MICHAEL GREENHALGH
CFO$70,365$207,979$51,367$151,827$16,670$49,270$5,999$17,733$144,401$426,809
DAVID RYAN LOWTHER
COO & SECRETARY$58,711$173,533$29,910$88,405$13,909$41,110$6,657$19,676$109,187$322,724
DAVID SCOTT WOOD
CHIEF ACTUARY$49,655$146,766$25,818$76,309$11,763$34,769$5,999$17,733$93,235$275,577
CINDY DUNNAVANT
VP SALES & MARKETING$47,841$141,404$21,179$62,599$11,334$33,499$2,056$6,076$82,410$243,578
JOSEPH H CAMPBELL
CIO$47,471$140,311$8,051$23,796$11,246$33,240$6,525$19,287$73,293$216,634
BRANDON L SMART
CHIEF LEGAL COUNSEL$42,818$126,557$11,074$32,733$10,144$29,981$5,861$17,324$69,897$206,595
JEREMY SPENCER
VP OPERATIONS$52,834$156,162$2,718$8,032$3,170$9,370$5,747$16,985$64,469$190,549
STEPHEN CLAY
CONTROLLER$38,981$115,216$6,620$19,567$9,235$27,295$5,861$17,324$60,697$179,402
JUSTIN BLEAZARD
VP UNDERWRITING$36,744$108,605$8,338$24,646$8,705$25,728$6,017$17,784$59,804$176,763
ROGER PROCTOR
IT DEV. MANAGER$37,383$110,493$6,623$19,574$8,856$26,176$6,017$17,784$58,879$174,027
MARK PINGREE
ACTUARY$37,607$111,155$4,771$14,102$8,909$26,333$5,861$17,324$57,148$168,914
BEN LEWIS
VP PROVIDER CONTRACT$34,507$101,992$3,985$11,778$8,175$24,162$2,684$7,933$49,351$145,865

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2BRANDON L SMART RANDALL REID SMART CCO BOARD MEMBER RANDALL IS BRANDON'S FATHER
FORM 990, PAGE 6, PART VI, LINE 6EDUCATORS MUTUAL INSURANCE ASSOCIATION (EMIA) IS OWNED AND OVERSEEN BY MEMBERS OF THE ASSOCIATION. MEMBERS ARE THE POLICYHOLDERS OF THE INSURANCE CONTRACTS ISSUED BY EMIA.
FORM 990, PAGE 6, PART VI, LINE 7AMEMBERS ELECT INDIVIDUALS TO SERVE ON THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR GOVERNING THE CORPORATE DIRECTION OF THE COMPANY.
FORM 990, PAGE 6, PART VI, LINE 7BTHE BOARD OF DIRECTORS HOLDS AN ANNUAL MEETING, WHICH IS OPEN TO ATTENDANCE BY ALL MEMBERS, TO ELECT NEW BOARD MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS REVIEWED IN DETAIL BY THE CFO AND CONTROLLER BUT IS NOT SPECIFICALLY REVIEWED BY THE GOVERNING BODY. THE BOARD OF DIRECTORS DOES, HOWEVER, REVIEW AND APPROVE THE FINANCIAL STATEMENTS OF THE COMPANY, WHICH CONTAINS THE FINANCIAL DATA THAT IS REPORTED ON THE FORM 990 FOR THE CURRENT TAX YEAR.
FORM 990, PAGE 6, PART VI, LINE 12CEMPLOYEES ARE REQUIRED TO CERTIFY ANNUALLY, AND THEN AGAIN AS NEEDED, REGARDING ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST. IN ADDITION, ANY INFORMATION OF POSSIBLE CONFLICTS OF INTERESTS BY OTHER SOURCES IS INVESTIGATED. EMPLOYEES ARE ALSO REQUIRED TO DISCLOSE SIGNIFICANT GIFTS, MEALS, ETC. THAT THEY MAY RECEIVE.
FORM 990, PAGE 6, PART VI, LINE 15BEVERY THREE YEARS, THE COMPANY'S CFO CONDUCTS A MARKET SURVEY OF KEY POSITIONS AND ANNUAL SALARY INCREASES BY INDUSTRY. ANNUALLY, THE BOARD OF DIRECTORS APPROVES THE SALARY BUDGET OF THE COMPANY.
FORM 990, PAGE 6, PART VI, LINE 19THOSE ITEMS ARE CONFIDENTIAL INFORMATION. IF THERE IS A VALID REASON FOR AN INTERESTED PERSON TO REVIEW SUCH DOCUMENTS, THEY MAY MAKE A REQUEST TO THE COMPANY'S EXECUTIVE COMMITTEE OR BOARD OF DIRECTORS.
FORM 990, PART XI, LINE 9CHANGE IN NON-ADMITTED ASSETS 788,300 CHANGE IN POST-RETIREMENT BENEFITS -65,931 TOTAL 722,369

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1FRIEND TO FRIEND INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15101 SOUTH COMMERCE DRIVEAddressLine1Txt
CityMURRAYCityNm
State AbbreviationUTStateAbbreviationCd
ZIP84107ZIPCd
FieldValueIRS element (for citing)
EIN872240029EIN
Primary ActivitiesCHARITABLEPrimaryActivitiesTxt
Legal Domicile StateUTLegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity StatusPFPublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPct
EDUCATORS HEALTH PLANS LIFE ACCIDEN
5101 SOUTH COMMERCE DRIVEMURRAYUT84107204023720INSURANCEUTN/AYes (true)
TOTAL DENTAL ADMINISTRATORS OF UTAH
5101 SOUTH COMMERCE DRIVEMURRAYUT84107061671439INSURANCEUTN/AYes (true)
TOTAL DENTAL ADMINISTRATORS HEALTH
5101 SOUTH COMMERCE DRIVEMURRAYUT84107860844622ADMIN SERVUTN/AYes (true)
TOTAL DENTAL ADMINISTRATORS INC
5101 SOUTH COMMERCE DRIVEMURRAYUT84107870544289ADMIN SERVUTN/AYes (true)
DENTAL MANAGEMENT ADMINISTRATORS
5101 SOUTH COMMERCE DRIVEMURRAYUT84107510460233ADMIN SERVUTN/AYes (true)
RISK ALLIANCE INC
5101 SOUTH COMMERCE DRIVEMURRAYUT84107873202479INSURANCEUTYes (true)EHPLC CORP-$7,870$607,1440.82000
T1 CELL OF RISK ALLIANCE INC
5101 SOUTH COMMERCE DRIVEMURRAYUT84107884230389INSURANCEUTYes (true)EHPLC CORP$205,0000.82000
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (true)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgYes (true)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (true)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (8 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
EDUCATORS HEALTH PLANS LIFE ACCIDEN
A$439,855ALLOCATION METHOD
EDUCATORS HEALTH PLANS LIFE ACCIDEN
J$439,855ALLOCATION METHOD
EDUCATORS HEALTH PLANS LIFE ACCIDEN
Q$9,226,799ALLOCATION METHOD
TOTAL DENTAL ADMINISTRATORS OF UTAH
Q$254,722ALLOCATION METHOD
TOTAL DENTAL ADMINISTRATORS HEALTH
Q$318,404ALLOCATION METHOD
TOTAL DENTAL ADMINISTRATORS INC
Q$1,018,887ALLOCATION METHOD
DENTAL MANAGEMENT ADMINISTRATORS
Q$1,592,012ALLOCATION METHOD
EDUCATORS HEALTH PLANS LIFE ACCIDEN
E$3,947,015ALLOCATION METHOD

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