2023-10-27T12:53:42-04:00 2022-12-31 870516083 LARSON & COMPANY PC 11240 S RIVER HEIGHTS DR SUITE 300 SOUTH JORDAN UT 840955123 990 2022-01-01 870189237 EDUCATORS MUTUAL INSURANCE ASSOCIATION OF UTAH EDUC 8012627476 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 MICHAEL GREENHALGH CFO 8012627476 2023-10-26 true MICHAEL GREENHALGH 999009999 false RICHARD SCORESBY CPA P00573067 8013131900 2023-10-26 2022 2023-04-26 12:10:37Z STEVEN C MORRISON 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 69894192 false X WWW.EMIHEALTH.COM X 1935 UT PROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS. 9 9 71 685335 212277 1772076 0 49672491 49038901 2279934 2613960 562883 587533 54287384 52240394 3000000 0 26059333 26081883 7004366 7861869 0 0 4466391 5442559 40530090 39386311 13757294 12854083 192680781 200849633 33325975 28392979 159354806 172456654 PROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS. false false PROVIDE LIFE, ACCIDENT, AND HEALTH INSURANCE TO EDUCATIONAL GROUPS. false false false false false false false true false true true false true true true true false false false false false false false false false false false false true false false false false false false false false false false false true true true false true 15523 0 true 71 true true true false false false false false false false X 9 9 true false false false true true true true true false false false true true true true true false true false X MICHAEL GREENHALGH 8012627476 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 STEVEN C MORRISON CEO 10.00 30.00 X 163964 484629 105259 MICHAEL GREENHALGH CFO 10.00 30.00 X 121732 359806 89672 DAVID RYAN LOWTHER COO & SECRET 10.00 30.00 X 88621 261938 81352 DAVID SCOTT WOOD CHIEF ACTUAR 10.00 30.00 X 75473 223075 70264 CINDY DUNNAVANT VP SALES & M 10.00 30.00 X 69020 204003 52965 JOSEPH H CAMPBELL CIO 10.00 30.00 X 55522 164107 70298 BRANDON L SMART CHIEF LEGAL 10.00 30.00 X 53892 159290 63310 JEREMY SPENCER VP OPERATION 10.00 30.00 X 55552 164194 35272 STEPHEN CLAY CONTROLLER 10.00 30.00 X 45601 134783 59715 JUSTIN BLEAZARD VP UNDERWRIT 10.00 30.00 X 45082 133251 58234 ROGER PROCTOR IT DEV. MANA 10.00 30.00 X 44006 130067 58833 MARK PINGREE ACTUARY 10.00 30.00 X 42378 125257 58427 BEN LEWIS VP PROVIDER 10.00 30.00 X 38492 113770 42954 MICHAEL R FRANCIS DIRECTOR 1.00 1.00 X 3034 8966 0 COREY CALLAHAN DIRECTOR 1.00 1.00 X 2499 7387 75 CLINT HALVERSON DIRECTOR 1.00 1.00 X 2196 6490 75 SCOTT THORNTON DIRECTOR 1.00 1.00 X 2196 6490 75 PAUL GOTTFREDSON DIRECTOR 1.00 1.00 X 2196 6490 0 WENDELL PAGE BENNETT DIRECTOR 1.00 1.00 X 1892 5593 75 RANDALL REID SMART DIRECTOR 1.00 1.00 X 1892 5593 0 BRYAN SPRAGUE DIRECTOR 1.00 1.00 X 1577 4661 75 JENNIFER BOEHME DIRECTOR 1.00 1.00 X 1192 3522 0 918009 2713362 846930 2 false true false ELDORADO COMPUTING 5353 NORTH 16TH STREET STE 400 PHOENIX AZ 85016 SOFTWARE 505739 ZELIS PAYMENTS HOLDING DBA REDCARD SYSTEMS LLC PO BOX 874488 KANSAS CITY MO 64187 PRINT & MAILING 487663 MPX 2301 CONGREE STREET PORTLAND ME 04102 PRINT & MAILING 483186 VALCOM SLC LC 852 EAST ARROWHEAD LANE SALT LAKE CITY UT 84107 IT SERVICES 457667 UTAH HEALTH INFORMATION NETWORK 1226 EAST 6600 SOUTH SALT LAKE CITY UT 84121 CLAIMS HANDLING 454185 21 INSURANCE PREMIUMS 524298 31030936 31030936 SERVICE & OTHER INCOME 524298 17322630 17322630 EHPL RENTAL 531120 439855 439855 NON-EDUCATION GROUP INCOME 524114 245480 245480 49038901 2558061 2558061 744259 156726 587533 587533 587533 17552971 17497072 55899 55899 55899 52240394 48353566 685335 3201493 26081883 846235 5383003 322277 892959 417395 23620 39674 25910 192910 2740083 16415 638896 400574 17131 766588 59177 CHANGE IN LOSS RESERVES 298243 CLAIMS PAID 154955 GROUP SERVICE FEES 112900 LICENSES & PERMITS 48707 -93224 39386311 0 0 0 23857855 19345606 25465794 3423189 22426472 22042605 79845491 87566878 57130379 59342676 9420584 12551868 192680781 200849633 9500304 5930564 51219 34209 5430780 4710249 18343672 17717957 33325975 28392979 X 159354806 172456654 159354806 172456654 192680781 200849633 X 12854083 -474602 -2 722369 X false true X true false false true X 7263039 7263039 16515133 1876998 14638135 1687622 1546191 141431 22042605 57023303 C MORTGAGE LOANS - REAL ESTATE 2319373 C 59342676 OTHER RECEIVABLES 4427720 RECEIVABLES FROM SUBSIDIARIES 3949459 ACCRUED INVESTMENT INCOME 2183874 PREMIUMS RECEIVABLE 1950978 HEALTHCARE & OTHER AMTS. RECEIVABLE 18210 REINSURANCE RECOVERABLE 15102 INCOME TAX RECEIVABLE 6525 12551868 UNPAID CLAIMS 6849893 AGGREGATE HEALTH RESERVES 5778228 POST-RETIREMENT BENEFITS RESERVE 2854784 AMOUNTS WITHHELD FOR OTHERS 1382382 REMITTANCES & ITEMS NOT ALLOCATED 719849 AGGREGATE LIFE POLICY RESERVES 132821 17717957 X 34271735 156726 156726 34115009 1217500 16907885 18125385 52240394 21417652 156726 156726 21260926 1217500 16907885 18125385 39386311 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE 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 X TAX 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 2D RENTAL EXPENSES 156,726 SCHEDULE D, PAGE 4, PART XI, LINE 4B REIMBURSEMENTS FROM SELF-INSURED GROUPS 16,907,885 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 156,726 SCHEDULE D, PAGE 4, PART XII, LINE 4B EXPENSES OF SELF-INSURED GROUPS 16,907,885 X true true X X X false false false STEVEN C MORRISON CEO 94394 279000 69570 205629 22362 66095 4248 12554 190574 563278 MICHAEL GREENHALGH CFO 70365 207979 51367 151827 16670 49270 5999 17733 144401 426809 DAVID RYAN LOWTHER COO & SECRETARY 58711 173533 29910 88405 13909 41110 6657 19676 109187 322724 DAVID SCOTT WOOD CHIEF ACTUARY 49655 146766 25818 76309 11763 34769 5999 17733 93235 275577 CINDY DUNNAVANT VP SALES & MARKETING 47841 141404 21179 62599 11334 33499 2056 6076 82410 243578 JOSEPH H CAMPBELL CIO 47471 140311 8051 23796 11246 33240 6525 19287 73293 216634 BRANDON L SMART CHIEF LEGAL COUNSEL 42818 126557 11074 32733 10144 29981 5861 17324 69897 206595 JEREMY SPENCER VP OPERATIONS 52834 156162 2718 8032 3170 9370 5747 16985 64469 190549 STEPHEN CLAY CONTROLLER 38981 115216 6620 19567 9235 27295 5861 17324 60697 179402 JUSTIN BLEAZARD VP UNDERWRITING 36744 108605 8338 24646 8705 25728 6017 17784 59804 176763 ROGER PROCTOR IT DEV. MANAGER 37383 110493 6623 19574 8856 26176 6017 17784 58879 174027 MARK PINGREE ACTUARY 37607 111155 4771 14102 8909 26333 5861 17324 57148 168914 BEN LEWIS VP PROVIDER CONTRACT 34507 101992 3985 11778 8175 24162 2684 7933 49351 145865 FORM 990, PAGE 6, PART VI, LINE 2 BRANDON L SMART RANDALL REID SMART CCO BOARD MEMBER RANDALL IS BRANDON'S FATHER FORM 990, PAGE 6, PART VI, LINE 6 EDUCATORS 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 7A MEMBERS 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 7B THE 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 11B THE 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 12C EMPLOYEES 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 15B EVERY 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 19 THOSE 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 9 CHANGE IN NON-ADMITTED ASSETS 788,300 CHANGE IN POST-RETIREMENT BENEFITS -65,931 TOTAL 722,369 FRIEND TO FRIEND INC 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 872240029 CHARITABLE UT 501C3 PF N/A false EDUCATORS HEALTH PLANS LIFE ACCIDEN 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 204023720 INSURANCE UT N/A true TOTAL DENTAL ADMINISTRATORS OF UTAH 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 061671439 INSURANCE UT N/A true TOTAL DENTAL ADMINISTRATORS HEALTH 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 860844622 ADMIN SERV UT N/A true TOTAL DENTAL ADMINISTRATORS INC 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 870544289 ADMIN SERV UT N/A true DENTAL MANAGEMENT ADMINISTRATORS 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 510460233 ADMIN SERV UT N/A true RISK ALLIANCE INC 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 873202479 INSURANCE UT EHPL C CORP -7870 607144 0.82000 true T1 CELL OF RISK ALLIANCE INC 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 884230389 INSURANCE UT EHPL C CORP 205000 0.82000 true true false false false false false false false false true false true false true true false true false false EDUCATORS HEALTH PLANS LIFE ACCIDEN A 439855 ALLOCATION METHOD EDUCATORS HEALTH PLANS LIFE ACCIDEN J 439855 ALLOCATION METHOD EDUCATORS HEALTH PLANS LIFE ACCIDEN Q 9226799 ALLOCATION METHOD TOTAL DENTAL ADMINISTRATORS OF UTAH Q 254722 ALLOCATION METHOD TOTAL DENTAL ADMINISTRATORS HEALTH Q 318404 ALLOCATION METHOD TOTAL DENTAL ADMINISTRATORS INC Q 1018887 ALLOCATION METHOD DENTAL MANAGEMENT ADMINISTRATORS Q 1592012 ALLOCATION METHOD EDUCATORS HEALTH PLANS LIFE ACCIDEN E 3947015 ALLOCATION METHOD