NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN BENEFIT ASSOCIATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN BENEFIT ASSOCIATION (EIN 02-0499340)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-07-11
- IRS object ID
- 201731929349300928
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-07-11T16:47:18-04:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 020365196 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASON & RICH PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 BICENTENNIAL SQ | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 033014058 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 020499340 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEW HAMPSHIRE INDIVIDUAL HEALTH | BusinessNameLine1Txt |
| Business Name Line2 | PLAN BENEFIT ASSOCIATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEWH | BusinessNameControlTxt |
| Phone | 6032277265 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 PILLSBURY ST RM/STE 200 | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETH ROBERTS | PersonNm |
| Person Title | CHAIR | PersonTitleTxt |
| Phone | 6032256633 | PhoneNum |
| Signature | 2017-06-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANDREW J LUCE CPA | PreparerPersonNm |
| PTIN | P01069925 | PTIN |
| Phone | 6032242000 | PhoneNum |
| Preparation | 2017-06-27 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | 9C31914D14227F922A304343564BDD21D837880E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 70EE9FC9D5C7DA83CBDE0F4D4A27F11D023ADF74 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BETH ROBERTS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 93 WORCESTER STREET | AddressLine1Txt |
| City | WELLESLEY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02481 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,311,222 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NHHEALTHPLAN.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | NH | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION WAS ESTABLISHED BY STATE STATUTE TO FACILITATE THE AVAILABILITY OF, AND PROVIDE ACCESS TO, AFFORDABLE INDIVIDUAL HEALTH INSURANCE THROUGH A) THE SUBSIDIZATION OF CARRIERS FOR CERTAIN CLAIMS EXPERIENCED IN THE INDIVIDUAL HEALTH INSURANCE MARKET, AND B) THE PROVISION OF INDIVIDUAL HEALTH INSURANCE TO NH RESIDENTS DECLINED OR UNABLE TO OBTAIN COVERAGE IN THE COMMERCIAL MARKET. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,407,688 | PYContributionsGrantsAmt |
| CY Contributions Grants | $658,974 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $174,053 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $41,612 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,078 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,636 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,589,819 | PYTotalRevenueAmt |
| CY Total Revenue | $705,222 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,602,454 | PYOtherExpensesAmt |
| CY Other Expenses | $839,162 | CYOtherExpensesAmt |
| PY Total Expenses | $4,602,454 | PYTotalExpensesAmt |
| CY Total Expenses | $839,162 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$12,635 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$133,940 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,463,026 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,703,836 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $658,060 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,810 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,804,966 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,671,026 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION WAS ESTABLISHED BY STATE STATUTE TO FACILITATE THE AVAILABILITY OF, AND PROVIDE ACCESS TO, AFFORDABLE INDIVIDUAL HEALTH INSURANCE THROUGH A) THE SUBSIDIZATION OF CARRIERS FOR CERTAIN CLAIMS EXPERIENCED IN THE INDIVIDUAL HEALTH INSURANCE MARKET, AND B) THE PROVISION OF INDIVIDUAL HEALTH INSURANCE TO NH RESIDENTS DECLINED OR UNABLE TO OBTAIN COVERAGE IN THE COMMERCIAL MARKET. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | Yes (true) | SignificantChangeInd |
| Expense | $839,162 | ExpenseAmt |
| Revenue | $700,586 | RevenueAmt |
| Desc | THE ORGANIZATION IS A STATE HIGH RISK POOL ESTABLISHED BY STATE STATUTE TO FACILITATE THE AVAILABILITY OF, AND THE PROVISION OF ACCESS TO, AFFORDABLE INDIVIDUAL HEALTH INSURANCE BY: A) PROVIDING SUBSIDIZATION TO CARRIERS EXPERIENCING CATASTROPHIC CLAIMS IN THE INDIVIDUAL HEALTH INSURANCE MARKET OR LOSSES FROM PROVIDING INDIVIDUAL HEALTH COVERAGE TO RESIDENTS UNDER 19 YEARS OF AGE, AND B) PROVIDING COMPREHENSIVE HEALTH INSURANCE BENEFIT OPTIONS TO NEW HAMPSHIRE RESIDENTS WHO ARE DECLINED COVERAGE THROUGH THE PRIVATE MARKET, HAVE A PRE-QUALIFYING CONDITION OR ARE OTHERWISE INELIGIBLE. AS FURTHER OUTLINED IN SCHEDULE O, THE ORGANIZATION HAS BEEN THE RECIPIENT OF THREE SIGNIFICANT FEDERAL CONSUMER ASSISTANCE GRANTS TO PROVIDE EDUCATIONAL AND ENROLLMENT ASSISTANCE (CONTINUED ON SCHEDULE O) ..(THIS IS A CONTINUATION FROM PART III, LINE 4A) TO NEW HAMPSHIRE RESIDENTS EVALUATING COVERAGE THROUGH THE NEW HAMPSHIRE INDIVIDUAL HEALTH INSURANCE MARKETPLACE ESTABLISHED UNDER THE AFFORDABLE CARE ACT. THESE ACTIVITIES ALSO FACILITATED THE TRANSITION OF THE ENROLLEES IN THE STATE HIGH RISK POOL TO THE NEW INDIVIDUAL HEALTH INSURANCE MARKETPLACE. | Desc |
| Total Program Service Expenses | $839,162 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 |
| 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 With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| 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 | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | 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 | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | J MICHAEL DEGNAN | PersonNm |
| Phone | 6032256633 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 PILLSBURY ST | AddressLine1Txt |
| City | CONCORD | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DAVID M ELLIS | ||||||
| VICE-CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LISA GUERTIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRUCE P KING | ||||||
| TREASURER/CO | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK MCCUE | ||||||
| ASST SECRETA | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARTHA MCLEOD | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRANDY MILLEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DOMENIC PAMIERI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BETH ROBERTS | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID SKY | ||||||
| DIRECTOR - N | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID TRUDO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LOUIS KARNO & COMPANY LLC | |||||
| 31 WARREN STREET | CONCORD | NH | 03301 | PROGRAM SERVICE | $293,770 |
| PUBLIC CONSULTING GROUP | |||||
| 148 STATE STREET | BOSTON | MA | 02109 | GRANT ADMIN | $255,867 |
| HELMS COMPANY | |||||
| 1 PILLSURY STREET SUITE 200 | CONCORD | NH | 03301 | MANAGEMENT SERV | $158,941 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $658,974 | GovernmentGrantsAmt |
| Total Contributions | $658,974 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PREMIUM REFUNDS | Desc |
| Total Revenue Column | $41,612 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,612 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $41,612 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,636 | TotalRevenueColumnAmt |
| Exclusion | $4,636 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,606,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,606,000 | SecuritiesAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $705,222 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,612 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $4,636 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,941 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,186 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,689 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,406 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,050 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,510 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,000 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $787 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,150 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| OUTREACH - CAG | $206,230 |
| IN-PERSON ASSISTORS | $40,091 |
| BANK CHARGES | $122 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $839,162 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $503,148 | BOYAmt |
| EOY | $350,767 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,333,916 | BOYAmt |
| EOY | $2,343,818 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $592,814 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,174 | BOYAmt |
| EOY | $7,940 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,974 | BOYAmt |
| EOY | $1,311 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,463,026 | BOYAmt |
| EOY | $2,703,836 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $658,060 | BOYAmt |
| EOY | $32,810 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $658,060 | BOYAmt |
| EOY | $32,810 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,804,966 | BOYAmt |
| EOY | $2,671,026 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,804,966 | BOYAmt |
| EOY | $2,671,026 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,463,026 | BOYAmt |
| EOY | $2,703,836 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$133,940 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $706,751 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,529 | OtherRevenueAmt |
| Revenue Not Reported | $1,529 | RevenueNotReportedAmt |
| Revenue Subtotal | $705,222 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $705,222 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,583,426 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,744,264 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,744,264 | ExpensesNotReportedAmt |
| Expenses Subtotal | $839,162 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $839,162 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | OTHER SUPPORT EARNED AFTER 9/30/16 1,529 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | OTHER DEDUCTIONS INCURRED AFTER 9/30/16 1,744,264 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SEE STATEMENT BELOW - SUPPLEMENTAL | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | PART IV QUESTION 28 & SCH L THE ORGANIZATION IS BY STATUTE DESIGNED TO HAVE REPRESENTATIVES OF INSURANCE COMPANIES, HOSPITALS AND OTHER RELATED PARTIES. THEREFORE, THERE ARE TRANSACTIONS AMONG THE COMPANIES FOR WHICH THE BOARD MEMBERS WORK. PART VI(A)LINE 2 THE ORGANIZATION IS BY STATUTE DESIGNED TO HAVE REPRESENTATIVES OF INSURANCE COMPANIES, HOSPITALS AND OTHER RELATED PARTIES. THEREFORE, THERE ARE TRANSACTIONS AMONG THE COMPANIES FOR WHICH THE BOARD MEMBERS WORK. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ORGANIZATION WAS ESTABLISHED BY STATE STATUTE TO FACILITATE THE AVAILABILITY OF, AND PROVIDE ACCESS TO, AFFORDABLE INDIVIDUAL HEALTH INSURANCE THROUGH A) THE SUBSIDIZATION OF CARRIERS FOR CERTAIN CLAIMS EXPERIENCED IN THE INDIVIDUAL HEALTH INSURANCE MARKET, AND B) THE PROVISION OF INDIVIDUAL HEALTH INSURANCE TO NH RESIDENTS DECLINED OR UNABLE TO OBTAIN COVERAGE IN THE COMMERCIAL MARKET. |
| FORM 990 | THE NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN'S HIGH RISK POOL TERMINATED ITS COVERAGE EFFECTIVE JUNE 30, 2014 AND PAID ALL CLAIMS WHICH WERE INCURRED BEFORE THE TERMINATION DATE UP TO THE CLAIMS SUBMISSION DEADLINE OF JUNE 30, 2015. ADDITIONALLY, FINAL SUBSIDY MECHANISM PAYMENTS WERE MADE IN 2014 AND NO PAYMENTS WERE REQUIRED IN 2015. THERE WERE NO ASSESSMENTS AGAINST ASSOCIATION MEMBERS IN 2015 BECAUSE IT WAS DETERMINED THAT THERE WERE ENOUGH CASH RESERVES TO COVER THE REMAINING CLAIMS AND COSTS REQUIRED TO CONTINUE OPERATIONS UNTIL PROGRAM ACTIVITIES ENDED IN 2016. IN ITS 2016 SESSION, THE NEW HAMPSHIRE LEGISLATURE PASSED A LAW, KNOWN AS HOUSE BILL 1696 (HB 1696), WHICH WAS SIGNED BY THE GOVERNOR. HB 1696 AMENDED VARIOUS EXISTING STATUTES, INCLUDING RSA 404-G (THE "2016 STATUTORY AMENDMENTS"). THE 2016 STATUTORY AMENDMENTS ESSENTIALLY REQUIRE NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN BENEFIT ASSOCIATION (THE ASSOCIATION) TO CONTINUE IN EXISTENCE FOR THE SOLE AND LIMITED PURPOSE OF COLLECTING ASSESSMENTS ON BEHALF OF THE STATE OF NEW HAMPSHIRE IN SUPPORT OF THE NEW HAMPSHIRE MARKETPLACE PREMIUM ASSISTANCE PROGRAM ESTABLISHED UNDER NEW HAMPSHIRE RSA 126-A:5(XXV). THE STATUTORY AMENDMENT TOOK EFFECT ON 10/1/2016 AND AS A RESULT, EXEMPTED THE ASSOCIATION FROM FILING THEREAFTER. THE ASSOCIATION WAS A NOT-FOR-PROFIT CORPORATION AND HAD BEEN RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO SECTION 501(C)(26) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE "CODE"). HOWEVER, DURING 2016 THE STATE OF NEW HAMPSHIRE PASSED LEGISLATION THAT REQUIRED THE ASSOCIATION TO CONTINUE TO OPERATE FOR THE SOLE LIMITED PURPOSE OF COLLECTING ASSESSMENTS ON BEHALF OF THE STATE OF NEW HAMPSHIRE. THEREFORE, EFFECTIVE OCTOBER 1, 2016, THE ASSOCIATION BECAME EXEMPT UNDER INCOME OF STATES, MUNICIPALITIES, TITLE 26, SECTION 115 AND WAS NO LONGER OPERATING AS A SEC 501(C)26 ENTITY AT SEPTEMBER 30, 2016. ACTIVITY AND AMOUNTS REPORTED IN THIS RETURN INCLUDE ONLY ACTIVITY THROUGH SEPTEMBER 30, 2016. A FINAL ANNUAL RETURN, FORM 990 FOR THE ASSOCIATION'S YEAR 2016 WAS DEEMED INAPPROPRIATE AS THE ASSOCIATION WILL RETAIN AND USE ITS EMPLOYER IDENTIFICATION NUMBER (EIN) GOING FORWARD. A SHORT ANNUAL RETURN WAS DEEMED INAPPROPRIATE AS THE ASSOCIATION DID NOT CHANGE ITS FISCAL YEAR END. NET ASSETS AS OF SEPBEMBER 30, 2016 TOTAL 2,671,026 WERE RETAINED BY NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN BENEFIT ASSOCIATION (THE ASSOCIATION) AND WILL BE USED TO SUPPORT THE NEW HAMPSHIRE MARKETPLACE ASSISTANCE PROGRAM AS OUTLINED UNDER THE 2016 STATUTORY AMENDMENTS. |
| FORM 990, PAGE 1, PART I, LINE 6 | VOLUNTEERS ARE ON THE BOARD OF DIRECTORS AND PERFORM EXECUTIVE DUTIES. |
| FORM 990, PAGE 2, PART III, LINE 3 | ON SEPTEMBER 30, 2013, THE ORGANIZATION WAS AWARDED A GRANT FROM THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES, CENTERS FOR MEDICARE AND MEDICAID SERVICES, TO EDUCATE INSURANCE CONSUMERS IN NEW HAMPSHIRE AND PROVIDE THEM WITH ASSISTANCE IN ASSESSING THE BENEFITS AVAILABLE UNDER, AND ENROLLING IN, THE NEW HAMPSHIRE INDIVIDUAL HEALTH BENEFITS MARKETPLACE ESTABLISHED UNDER THE AFFORDABLE CARE ACT. EFFECTIVE MAY 2, 2014, THE ORGANIZATION WAS AWARDED A SIMILAR SECOND GRANT OF 3,218,753 AND ON DECEMBER 17, 2014 THE ORGANIZATION WAS AWARDED A SIMILAR THIRD GRANT OF 3,385,882 TO CONTINUE SUPPORTING THE ESTABLISHMENT OF THE AFFORDABLE CARE ACT THROUGH 2015. IN NOVEMBER 2015, THE ORGANIZATION RECEIVED APPROVAL TO EXTEND UTILIZATION OF SOME OF THE THIRD GRANT PROCEEDS TO JUNE 30, 2016. THE ORGANIZATION CONCLUDED ITS THIRD GRANT ACTIVITY BY SEPTEMBER 30, 2016. |
| FORM 990, PAGE 2, PART III, LINE 4A | ..(THIS IS A CONTINUATION FROM PART III, LINE 4A) TO NEW HAMPSHIRE RESIDENTS EVALUATING COVERAGE THROUGH THE NEW HAMPSHIRE INDIVIDUAL HEALTH INSURANCE MARKETPLACE ESTABLISHED UNDER THE AFFORDABLE CARE ACT. THESE ACTIVITIES ALSO FACILITATED THE TRANSITION OF THE ENROLLEES IN THE STATE HIGH RISK POOL TO THE NEW INDIVIDUAL HEALTH INSURANCE MARKETPLACE. |
| FORM 990, PAGE 6, PART VI, LINE 3 | THE ORGANIZATION HIRES A MANAGEMENT COMPANY TO RUN ALL OF THE PROGRAMS IN THE HEALTH PLAN. THE BOARD OF DIRECTORS OVERSEES THE OPERATIONS OF THE MANAGEMENT COMPANY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE 990 IS PRESENTED TO THE FINANCE COMMITTEE BEFORE IT IS FILED. THE FINANCE COMMITTEE REVIEWS THE RETURN FOR ACCURACY AND REPORTS ITS FINDINGS TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES THE 990 BEFORE IT IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY IS PART OF THE ETHICS POLICY WHICH REQUIRES THE ORGANIZATION TO PERFORM AN ANNUAL UPDATE AND DISCLOSURE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE HELD IN CARE OF HELMS & CO., CONCORD, NH AND ARE AVAILABLE UPON REQUEST. FORM 990 IS AVAILABLE ON NHHP WEBSITE. |
| FORM 990, PART IX, LINE 11G | ADMIN - CAG GRANT 343,406 0 0 |
| FORM 990, PART XI, LINE 9 | OTHER SUPPORT EARNED AFTER 9/30/16 1,529 OTHER DEDUCTIONS INCURRED AFTER 9/30/16 -1,744,264 TOTAL -1,742,735 THE FIGURES REPORTED ON THE STATEMENT OF REVENUE (PART VIII), THE STATEMENT OF EXPENSES (PART IX), AND THE BALANCE SHEET (PART X) ARE THE FIGURES AS OF AND FOR THE PERIOD ENDING 9/30/16. THE ORGANIZATION HAD THEIR FINANCIAL STATEMENTS AUDITED AS OF AND FOR THE YEAR ENDING 12/31/16. THE ORGANIZATION DID NOT INCLUDE ACTIVITY ON THE 990 FROM 10/1/16 THROUGH 12/31/16 FOR REASONS DISCLOSED THROUGHOUT SCHEDULE O. AS A RESULT, THE ORGANIZATION PREPARED THE RECONCILIATION ON SCHEDULE D (PARTS XI, XII, AND XIII) TO REPORT THE DIFFERENCES BETWEEN THE TAX RETURN AND AUDITED FINANCIAL STATEMENTS, HOWEVER, THOSE DIFFERENCES HAVE NO IMPACT ON THE NET ASSETS REPORTED ON THE 990. |
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