2020-10-09T10:15:37-05:00 2019-12-31 870516083 LARSON & COMPANY PC 11240 S RIVER HEIGHTS DR SUITE 300 SOUTH JORDAN UT 840955123 990 2019-01-01 870189237 EDUCATORS MUTUAL INSURANCE ASSOCIATION OF UTAH EDUC 8012627476 5101 S COMMERCE DRIVE MURRAY UT 84107 MICHAEL GREENHALGH CFO/TREASURER 8012627476 2020-09-24 true RICHARD SCORESBY CPA P00573067 8013131900 2020-09-25 216.194.122.228 2020-10-09 10:15:37 CD P EA717641F22549CDBB25332EBA78148409166593 A011D72CDA495A1976B3AB97977AB97489B45DAA 2019 2021-04-22 16:20:28Z STEVEN C MORRISON 5101 S COMMERCE DRIVE MURRAY UT 84107 103644681 false X WWW.EMIHEALTH.COM X 1935 UT PROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS. 9 9 89 428251 110869 0 88844220 48845069 4469976 1860930 20694 39197969 93334890 89903968 0 68583850 63226034 7527187 8277127 0 0 6377442 4337575 82488479 75840736 10846411 14063232 159285953 170515820 59545248 49050728 99740705 121465092 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 10933 0 true 89 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 MIKE GREENHALGH 8012627476 5101 S COMMERCE DRIVE MURRAY UT 84107 STEVEN C MORRISON CEO/PRESIDEN 15.00 25.00 X 217119 369689 108990 MICHAEL GREENHALGH CFO/TREASURE 15.00 25.00 X 165200 281287 90391 DAVID RYAN LOWTHER COO/SECRETAR 15.00 25.00 X 118147 201169 79831 DAVID WOOD CHIEF ACTUAR 15.00 25.00 X 99693 169748 71845 CINDY DUNNAVANT VP SALES & M 15.00 25.00 X 89660 152665 70002 JOSEPH CAMPBELL CIO 15.00 25.00 X 76112 129595 71274 BRANDON SMART CHIEF LEGAL 15.00 25.00 X 69471 118288 64438 ROGER PROCTOR IT DEV. MANA 15.00 25.00 X 62106 105747 61184 STEPHEN CLAY CONTROLLER 15.00 25.00 X 60212 102524 62156 JUSTIN BLEAZARD VP UNDERWRIT 15.00 25.00 X 60252 102591 59983 MARK PINGREE ACTUARY 15.00 25.00 X 59640 101549 53402 CHRISTIE LYNNE HAWKES SR VP CORP C 15.00 25.00 X 59092 100615 53402 MICHAEL R FRANCIS DIRECTOR 1.00 1.00 X 6290 10710 0 COREY CALLAHAN DIRECTOR 1.00 1.00 X 5499 9363 75 PAUL GOTTFREDSON DIRECTOR 1.00 1.00 X 4663 7941 1027 CLINT HALVERSON DIRECTOR 1.00 1.00 X 4611 7851 75 BRYAN SPRAGUE DIRECTOR 1.00 1.00 X 4611 7851 75 SCOTT THORNTON DIRECTOR 1.00 1.00 X 4522 7699 75 WENDELL BENNETT DIRECTOR 1.00 1.00 X 4167 7095 75 RANDALL REID SMART DIRECTOR 1.00 1.00 X 4152 7069 0 MICHAEL R EVANS DIRECTOR 1.00 1.00 X 1850 3150 0 DELORA WIGHT DIRECTOR 1.00 1.00 X 1850 3150 0 BRADLEY BARTELS DIRECTOR 1.00 1.00 X 1116 1900 32 1180035 2009246 848332 3 false true false R&O CONSTRUCTION 933 WALL AVENUE OGDEN UT 84404 BUILDING CONSTR 1139955 ELDORADO COMPUTING 5353 N 16TH STREET SUITE 400 PHOENIX AZ 85016 CUSTOM SOFTWARE 727203 SAVEONSP 611 JAMISON ROAD SUITE 201 ELMA NY 14059 CLAIMS PROCESSI 622387 RED CARD SYSTEMS LLC 744 OFFICE PARKWAY SAINT LOUIS MO 63141 PRINTING & MAIL 379905 IMAGICOM PO BOX 1724 LAYTON UT 84041 CUSTOM SOFTWARE 301844 12 X INSURANCE PREMIUMS 524298 33020439 33020439 SERVICE INCOME 524298 15396379 15396379 EHPL RENT 531120 423847 423847 SERVICE INCOME 524298 4404 4404 48845069 1776654 1776654 574655 196153 378502 378502 378502 13621816 7020 13537540 7020 84276 84276 84276 REINSURANCE PREMIUM-EHPL 524130 38819467 38819467 38819467 89903968 87236285 428251 2239432 63226034 1085267 4237633 1392614 1239611 322002 50992 36058 20791 122312 2269437 66094 353427 514163 25110 943879 44130 INVESTMENT DEPRECIATION 174839 CLAIMS/COMMISSIONS 990-T 97327 GROUP SERVICE FEE 96350 STATE INCOME TAX 35182 -512516 75840736 0 0 0 36582125 20037748 25138004 1609557 22802391 23528447 41390786 56893822 37918109 45439174 20592542 24616629 159285953 170515820 5036799 5747787 12864 11151699 54508449 32138378 59545248 49050728 X 99740705 121465092 99740705 121465092 159285953 170515820 X 14063232 7796776 -135621 X false true X true false false true X 7206540 7206540 16540142 605152 15934990 1391322 1004405 386917 23528447 45439174 C 45439174 PREMIUMS RECEIVABLE 16022911 OTHER RECEIVABLES 5611623 REINSURANCE RECOVERABLE 2009302 INVESTMENT INCOME RECEIVABLE 523906 HEALTH CARE & OTH. AMTS RECEIVABLE 212563 RECEIVABLES FROM SUBSIDIARIES 163612 INCOME TAX RECEIVABLE 72712 24616629 UNPAID CLAIMS 21001521 AGGREGATE HEALTH RESERVES 5812833 POSTRETIREMENT BENEFITS RESERVE 3429979 AMTS W/H FOR ACCT OF OTHERS 1212403 REINSURANCE IN UNAUTHORIZED COMPANY 381124 LIFE POLICY RESERVES 216843 REMITTANCES & ITEMS NOT ALLOCATED 83675 32138378 X 74225797 196153 196153 74029644 1039391 14834933 15874324 89903968 60162562 196153 196153 59966409 1039391 14834936 15874327 75840736 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, 2019, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRED EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION'S FEDERAL INCOME TAX RETURNS FOR 2017 THROUGH 2019 ARE OPEN TAX YEARS SUBJECT TO EXAMINATIONS BY THE INTERNAL REVENUE SERVICE. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 196,153 SCHEDULE D, PAGE 4, PART XI, LINE 4B SERVICE INCOME FROM UNINSURED PLANS 14,834,933 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 196,153 SCHEDULE D, PAGE 4, PART XII, LINE 4B SERVICE INCOME FROM UNINSURED PLANS 14,834,933 ROUNDING 3 X true true X X X false false false STEVEN C MORRISON CEO/PRESIDENT 124033 211191 93086 158498 29384 50031 10943 18632 257446 438352 MICHAEL GREENHALGH CFO/TREASURER 95512 162628 69688 118659 22627 38526 10818 18420 198645 338233 DAVID RYAN LOWTHER COO/SECRETARY 79338 135089 38809 66080 18795 32003 10742 18291 147684 251463 DAVID WOOD CHIEF ACTUARY 67105 114260 32588 55488 15897 27068 10686 18194 126276 215010 CINDY DUNNAVANT VP SALES & MARKETING 64170 109262 25490 43403 15202 25884 10699 18217 115561 196766 JOSEPH CAMPBELL CIO 66216 112746 9896 16849 15687 26709 10685 18193 102484 174497 BRANDON SMART CHIEF LEGAL COUNSEL 55755 94934 13716 23354 13208 22490 10634 18106 93313 158884 ROGER PROCTOR IT DEV. MANAGER 50795 86488 11311 19259 12033 20489 10605 18057 84744 144293 STEPHEN CLAY CONTROLLER 52264 88990 7948 13534 12381 21082 10616 18077 83209 141683 JUSTIN BLEAZARD VP UNDERWRITING 48941 83332 11311 19259 11594 19741 10600 18048 82446 140380 MARK PINGREE ACTUARY 51670 87979 7970 13570 12187 20751 7572 12892 79399 135192 CHRISTIE LYNNE HAWKES SR VP CORP COMMUN 51444 87593 7648 13022 12187 20751 7572 12892 78851 134258 FORM 990, PAGE 6, PART VI, LINE 2 BRANDON SMART RANDY SMART SR. VP LEGAL COUN. RANDY IS FATHER OF BRANDON 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. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR GOVERNING THE CORPORATE DIRECTION OF THE COMPANY. FORM 990, PAGE 6, PART VI, LINE 7B THE BOARD MEMBERS HOLD 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 DOES, HOWEVER, REVIEW AND APPROVE THE FINANCIAL STATEMENTS OF THE COMPANY WHICH CONTAINS THE FINANCIAL DATA WHICH IS REPORTED ON THE YEAR 990 TAX RETURN. 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 BY OTHER SOURCES IS INVESTIGATED. EMPLOYEES ARE ALSO REQUIRED TO DISCLOSE SIGNIFICANT GIFTS, MEALS, ETC. 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 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 COULD MAKE A REQUEST TO THE COMPANY'S EXECUTIVE COMMITTEE OR BOARD OF DIRECTORS. FORM 990, PART VIII MISCELLANEOUS REVENUE, LINE 11A: THE ASSOCIATION ENTERED INTO A REINSURANCE AGREEMENT WITH ITS 100% OWNED SUBSIDIARY, EHPL, TO HELP FACILITATE EHPL'S UNDERWRITING BUSINESS. THE REINSURANCE ACTIVITY WAS NOT ENTERED INTO WITH THE INTENT TO MAKE A PROFIT, AND THE ASSOCIATION HAS NO INTENTION TO PURSUE THE ACTIVITY IN A COMMERCIAL MANNER. THE ACTIVITY HAS BEEN OPERATING AT BREAK-EVEN. FORM 990, PART XI, LINE 9 CHANGE IN NON-ADMITTED ASSETS 96,852 CHANGE IN UNREC. ACC. POSTRETIREMENT EXP. 148,651 WRITE-INS FOR OTHER-THAN-SPECIAL SURPLUS FUNDS -381,124 TOTAL -135,621 EDUCATORS HEALTH PLANS LIFE ACCIDEN 5101 S COMMERCE DRIVE MURRAY UT 84107 204023720 INSURANCE UT N/A true true false false false false false false false false true false true false true true false true false true EDUCATORS HEALTH PLANS LIFE ACCIDEN A 543866 ALLOCATION METHOD EDUCATORS HEALTH PLANS LIFE ACCIDEN J 543866 ALLOCATION METHOD EDUCATORS HEALTH PLANS LIFE ACCIDEN Q 8695982 ALLOCATION METHOD EDUCATORS HEALTH PLANS LIFE ACCIDEN S 38819467 REINSURANCE PREMIUMS SCHEDULE R SCHEDULE R, PART V, LINE 2(4)-THIS IS THE AMOUNT OF REINSURANCE PREMIUMS TRANSFERRED FROM EHPL TO THE ASSOCIATION ACCORDING TO THEIR REINSURANCE AGREEMENT. THE ASSOCIATION TRANSFERRED OUT THE SAME AMOUNT RECEIVED TO COVER THE AMOUNT OF REINSURANCE CLAIMS.