MINUTEMAN HEALTH INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: MINUTEMAN HEALTH INC (EIN 45-3596033)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-11-16
IRS object ID: 202023219349314352
Schema version: 2019v5.1
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-11-16T14:04:21-06:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	60 South Street	AddressLine1Txt
City	Boston	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02111	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	453596033	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MINUTEMAN HEALTH INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% KEVIN MCADOO	InCareOfNm
Business Name Control	MINU	BusinessNameControlTxt
Phone	4137846971	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 WHITNEY AVENUE Suite STE 500	AddressLine1Txt
City	HOLYOKE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01040	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KEVIN MCADOO	PersonNm
Person Title	SPC. DEP. RECEIVER	PersonTitleTxt
Phone	4137846971	PhoneNum
Signature	2020-11-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	THOMAS CYR	PreparerPersonNm
PTIN	P00651101	PTIN
Phone	6179881000	PhoneNum
Preparation	2020-11-13	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	127.0.0.1	IPv4AddressTxt

Field	Value	IRS element (for citing)
Federal Original Submission Id	04502320203215000109	FederalOriginalSubmissionId
Federal Original Submission Id	2020-11-16	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	9A787ECE391EA6D2706409A91BA1BFFEBAFC1C1E	AtSubmissionCreationDeviceId
At Submission Filing Device Id	453BFA3EF546D2BFB1F0B9F63CFF3692751E7B49	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-01-07 14:23:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KEVIN MCADOO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 WHITNEY AVENUE STE 500	AddressLine1Txt
City	HOLYOKE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01040	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$637,923	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2011	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	MINUTEMAN HEALTH INC. IS IN LIQUIDATION, WHILE STILL ACTIVE ITS MISSION WAS TO DELIVER MORE CHOICE, MORE VALUE, AND MORE AFFORDABILITY TO INDIVIDUALS AND EMPLOYEES IN MA AND NH.	ActivityOrMissionDesc
Voting Members Governing Body	0	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	2	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$637,923	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$0	PYTotalRevenueAmt
CY Total Revenue	$637,923	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$0	PYOtherExpensesAmt
CY Other Expenses	$0	CYOtherExpensesAmt
PY Total Expenses	$0	PYTotalExpensesAmt
CY Total Expenses	$0	CYTotalExpensesAmt
PY Revenues Less Expenses	$0	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$637,923	CYRevenuesLessExpensesAmt
Total Assets BOY	$41,728,126	TotalAssetsBOYAmt
Total Assets EOY	$39,005,983	TotalAssetsEOYAmt
Total Liabilities BOY	$57,341,396	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$78,985,594	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$15,613,270	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$39,979,611	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	MINUTEMAN HEALTH INC. IS IN LIQUIDATION, WHILE STILL ACTIVE ITS MISSION WAS TO DELIVER MORE CHOICE, MORE VALUE, AND MORE AFFORDABILITY TO INDIVIDUALS AND EMPLOYEES IN MA AND NH.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	Yes (true)	SignificantChangeInd
Desc	MINUTEMAN HEALTH INC. HAD NO POLICIES IN EFFECT AFTER DECEMBER 31, 2017. IN 2018, MINUTEMAN BEGAN THE PROCESS OF MARSHALLING ASSETS AND PAYING CREDITORS IN ACCORDANCE WITH THE LIQUIDATION STATUES IN MASSACHUSETTS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	2	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Licensed More Than One State	Yes (true)	LicensedMoreThanOneStateInd
State Required Reserves	$50,621,896	StateRequiredReservesAmt
Reserves Maintained	$50,621,896	ReservesMaintainedAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	0	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	false	MinutesOfGoverningBodyInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	KEVIN MCADOO	PersonNm
Phone	4137846971	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 WHITNEY AVENUE STE 500	AddressLine1Txt
City	HOLYOKE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01040	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp

Field	Value	IRS element (for citing)
Person	DANIEL DOHERTY	PersonNm
Title	CLINICAL MANAGER	TitleTxt
Average Hours Per Week	0.0	AverageHoursPerWeekRt
Average Hours Per Week Rltd Org	40.0	AverageHoursPerWeekRltdOrgRt
Key Employee	Yes (X)	KeyEmployeeInd
Reportable Comp From Org	$112,649	ReportableCompFromOrgAmt
Reportable Comp From Rltd Org	$0	ReportableCompFromRltdOrgAmt
Other Compensation	$1,466	OtherCompensationAmt

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$112,649	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$1,466	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Rackemann Sawyer Brewster
160 Federal Street	BOSTON	MA	02110	Legal	$440,329
HEALTH NEW ENGLAND
ONE MONARCH PLACE	SPRINGFIELD	MA	01144	TPA SERVICES	$146,160

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$637,923	TotalRevenueColumnAmt
Exclusion	$637,923	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$637,923	TotalRevenueColumnAmt
Exclusion	$637,923	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,915,023	BOYAmt
EOY	$3,255,730	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$428,846	BOYAmt
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$30,000	BOYAmt
EOY	$0	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$36,242,516	BOYAmt
EOY	$35,613,610	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$111,741	BOYAmt
EOY	$136,643	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$41,728,126	BOYAmt
EOY	$39,005,983	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$6,719,500	BOYAmt
EOY	$615,158	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$50,621,896	BOYAmt
EOY	$78,370,436	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$57,341,396	BOYAmt
EOY	$78,985,594	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$15,613,270	BOYAmt
EOY	-$39,979,611	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$15,613,270	BOYAmt
EOY	-$39,979,611	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$41,728,126	BOYAmt
EOY	$39,005,983	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$637,923	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$637,943	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	-$24,366,321	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp
Leasehold Improvements		LeaseholdImprovementsGrp
Equipment		EquipmentGrp
Other Land Buildings		OtherLandBuildingsGrp
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
RISK ADJUSTMENT LIABILITY	$50,621,896
START - UP LOAN	$24,904,495
UNSECURED CLASS 7 CREDITORS	$2,844,045

Field	Value	IRS element (for citing)
Total Liability	$78,370,436	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 Part III Line 3	ON AUGUST 2, 2017 AN ORDER OF REHABILITATION WAS FILED WITH THE SUPREME JUDICIAL COURT FOR SUFFOLK COUNTY. THE ACTING COMMISSIONER OF INSURANCE FOR THE COMMONWEALTH OF MASSACHUSETTS AND HIS SUCCESSOR IN OFFICE WAS APPOINTED AS RECEIVER OF MHI FOR THE PURPOSE OF REHABILITATING MHI AND CONSERVING ITS ASSETS PURSUANT TO G.L.C. 176G, PARAGRAPHS 20 AND 20A, AND G.L.C. 175, PARAGRAPH 180B. AS OF DECEMBER 31, 2017, ALL MHI MEMBER POLICIES WERE TERMINATED. ON APRIL 25, 2018, AN ORDER OF LIQUIDATION WAS ENTERED BY THE SUPREME JUDICIAL COURT. THE COMMISSIONER OF INSURANCE WAS APPOINTED AS LIQUIDATOR OF MHI. FORM 990 PART V LINE 13a THE COMPANY WAS INCORPORATED ON SEPTEMBER 23, 2011 AND IS FUNDED THROUGH THE AFFORDABLE CARE ACT (THE ACT). THE COMPANY RECEIVED ITS MASSACHUSETTS HEALTH MAINTENANCE ORGANIZATION LICENSE IN AUGUST 2013 RETROACTIVE TO MARCH 1, 2013. MEMBERSHIP ENROLLMENT BEGAN ON OCTOBER 1, 2013 FOR COVERAGE EFFECTIVE JANUARY 1, 2014. ADDITIONALLY, THE COMPANY ESTABLISHED OPERATIONS IN NEW HAMPSHIRE AND RECEIVED A HEALTH MAINTENANCE ORGANIZATION LICENSE ON MARCH 24, 2014 TO ISSUE POLICIES IN NEW HAMPSHIRE EFFECTIVE JANUARY 1, 2015. THE COMPANY HAS NO SUBSIDIARIES. MHI IS AN APPROVED CONSUMER OWNED AND OPERATED ORGANIZATION AND IS DESIGNED TO FULFILL THE SPIRIT AND INTENT OF THE CONSUMER OWNED AND OPERATED CO OP MODEL (CO OP), AND THE STANDARDS SET FORTH IN SECTIONS 1322(B)(3), 1322(B)(4) AND 1322(C)(3) OF THE ACT. THE COMPANY IS INCORPORATED UNDER MASSACHUSETTS GENERAL LAW (M.G.L.) C. 180. THE COMPANY IS LICENSED BY THE MASSACHUSETTS DIVISION OF INSURANCE AS A M.G.L. C. 176G HMO INSURER AND BY NEW HAMPSHIRE DIVISION OF INSURANCE AS A FOREIGN HMO ISSUER. ALL LICENSES HAVE BEEN SUBSEQUENTLY RENEWED. ON AUGUST 2, 2017 AN ORDER OF REHABILITATION WAS FILED WITH THE SUPREME JUDICIAL COURT FOR SUFFOLK COUNTY. THE ACTING COMMISSIONER OF INSURANCE FOR THE COMMONWEALTH OF MASSACHUSETTS AND HIS SUCCESSOR IN OFFICE WAS APPOINTED AS RECEIVER OF MHI FOR THE PURPOSE OF REHABILITATING MHI AND CONSERVING ITS ASSETS PURSUANT TO G.L.C. 176G, PARAGRAPHS 20 AND 20A, AND G.L.C. 175, PARAGRAPH 180B. AS OF DECEMBER 31, 2017, ALL MHI MEMBER POLICIES WERE TERMINATED. ON APRIL 25, 2018, AN ORDER OF LIQUIDATION WAS ENTERED BY THE SUPREME JUDICIAL COURT. THE COMMISSIONER OF INSURANCE WAS APPOINTED AS LIQUIDATOR OF MHI.
Form 990 Part V Line 13b	PURSUANT TO IRS NOTICE 2011-23 QUALIFIED NON-PROFIT HEALTH INSURANCE COMPANIES EXEMPT UNDER IRC SECTION 501(C)(29) ARE REQUIRED TO DISCLOSE THE AMOUNT OF THEIR INSURANCE RESERVES REQUIRED BY THE STATE IN WHICH THEY OPERATE AND THE TOTAL AMOUNT OF THEIR RESERVES. THE COMPANY IS LICENSED IN THE COMMONWEALTH OF MASSACHUSETTS AND THE STATE OF NEW HAMPSHIRE. THE COMMONWEALTH OF MASSACHUSETTS, PER CHAPTER 176G SECTION 25, REQUIRES A CARRIER TO HAVE NET WORTH EQUAL TO THE GREATER OF $1,000,000, 2% OF ANNUAL PREMIUMS UP TO A CERTAIN THRESHOLD, THREE MONTHS OF UNCOVERED HEALTH CARE EXPENDITURES, OR 8% OF ANNUAL HEALTH CARE EXPENDITURES. THE STATE OF NEW HAMPSHIRE REQUIRES THE COMPANY TO ESTABLISH A SEPARATE ACCOUNT FOR THE BENEFIT OF NEW HAMPSHIRE POLICYHOLDERS IN THE AMOUNT OF $1,000,000. THE COMPANY'S NET WORTH DECLINED SUBSTANTIALLY IN 2017 AND THUS WAS PLACED IN RECEIVERSHIP IN AUGUST 2017 AND IN LIQUIDATION IN APRIL 2018.
Form 990 Part VI Line 6	THE COMPANY WAS GOVERNED BY A FORMATION BOARD OF DIRECTORS IN 2014. IN DECEMBER OF 2014, THE COMPANY HELD ITS FIRST MEMBER ELECTION OF THE BOARD OF DIRECTORS AND TRANSITIONED TO THE OPERATIONAL BOARD. THE 2015 OPERATIONAL BOARD WAS COMPRISED OF 4 ELECTED DIRECTORS AND 5 APPOINTED DIRECTORS, AND COMMENCED OPERATIONS DURING THE FIRST BOARD MEETING OF 2015. IN 2017, THE BOARD OF DIRECTORS RESIGNED WHEN MHI WAS PLACED INTO REHABILITATION AND THE RECEIVER WAS APPOINTED BY THE SUPREME JUDICIAL COURT.
Form 990 Part VI Line 7a AND 7B	PRIOR TO THE COMPANY BEING PLACED IN REHABILITATION, THE MEMBERS OF THE COMPANY HAD THE POWER TO: (I) ELECT AND RECOMMEND REMOVAL OF PERSONS SERVING ON THE BOARD OF DIRECTORS, (II) APPROVE ANY ACTION BY THE BOARD TO AMEND OR RESTATE THE ARTICLES; (III) APPROVE ANY ACTION BY THE BOARD TO AMEND, RESTATE OR REPEAL ANY PROVISION OF THE BYLAWS THAT WOULD ALTER THE POWERS OF THE MEMBERS, AND (IV) ANY OTHER POWERS EXPRESSLY RESERVED TO THEM BY LAW. ALL OTHER POWERS OF THE COMPANY RESIDED EXCLUSIVELY WITH THE DIRECTORS.
Form 990 Part VI Line 11a AND 11B	THE COMPANY PROVIDED A COPY OF THE 990 TO THE MASSACHUSETTS DIVISION OF INSURANCE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
Form 990 Part VI Line 19	THE FEDERAL FORM 990 IS AVAILABLE UPON REQUEST BY ANY MEMBER OF THE GENERAL PUBLIC. THE COMPANY FILED QUARTERLY AND ANNUAL FILINGS WITH THE NAIC AND THE MASSACHUSETTS AND THE NEW HAMPSHIRE DIVISIONS OF INSURANCE.
Form 990 Part XI Reconciliation of Net Assets	Net Assets or Fund Balances at beginning of year $(15,613,290) Reclass Start-up Loan to Liabilities, per Court Order (24,904,495) Net Investment Income 637,923 Other (99,749) Net Assets or Fund Balances at end of year $(39,979,611)