NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN BENEFIT ASSOCIATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN BENEFIT ASSOCIATION (EIN 02-0499340)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-06-19
- IRS object ID
- 201531709349300323
- Schema version
- 2014v5.0
- 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 | 2015-06-19T12:34:01-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | 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 | 2014-01-01 | 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 | AddressLine1Txt |
| Address Line2 | ROOM/SUITE 200 | AddressLine2Txt |
| 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 | 6032277265 | PhoneNum |
| Signature | 2015-05-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LESLIE A WALKER CPA | PreparerPersonNm |
| PTIN | P00847656 | PTIN |
| Phone | 6032242000 | PhoneNum |
| Preparation | 2015-05-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BETH ROBERTS CHAIR | PrincipalOfficerNm |
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) |
|---|---|---|
| Gross Receipts | $8,729,414 | 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 | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $13,882,944 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,442,853 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,380,497 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,279,543 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15,291 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,018 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $53,278,732 | PYTotalRevenueAmt |
| CY Total Revenue | $8,729,414 | 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 | $45,664,810 | PYOtherExpensesAmt |
| CY Other Expenses | $12,385,311 | CYOtherExpensesAmt |
| PY Total Expenses | $45,664,810 | PYTotalExpensesAmt |
| CY Total Expenses | $12,385,311 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $7,613,922 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,655,897 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,191,654 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,471,608 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,718,121 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $654,007 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,473,533 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,817,601 | 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 | $12,385,311 | ExpenseAmt |
| 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 ELIGIBLE. (THIS PARAGRAPH CONTINUES ON SCHEDULE O).. (THIS IS A CONTINUATION FROM PART III, LINE 4A) AS FURTHER OUTLINED ELSEWHERE IN SCHEDULE O, THE ORGANIZATION RECENTLY HAS BEEN THE RECIPIENT OF THREE SIGNIFICANT FEDERAL CONSUMER ASSISTANCE GRANTS TO PROVIDE EDUCATIONAL AND ENROLLMENT ASSISTANCE 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 | $12,385,311 | 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 | Yes (true) | 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | BETH ROBERTS | 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 (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| SUSAN E DEW | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID M ELLIS | ||||||
| VICE-CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LISA GUERTIN | ||||||
| DIRECTOR/COM | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRUCE P KING | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MARK MCCUE | ||||||
| ASST SECRETA | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARTHA MCLEOD | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| 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) | $0 | $0 | $0 | Yes (X) |
| DAVID SKY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID TRUDO | ||||||
| DIRECTOR/COM | 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 (5 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 | $2,533,157 |
| PUBLIC CONSULTING GROUP | |||||
| 148 STATE STREET | BOSTON | MA | 02109 | GRANT ADMIN | $1,210,433 |
| SERVICE LINK | |||||
| 67 WATER STREET | LACONIA | NH | 03246 | PROGRAM SERVICE | $602,459 |
| BENEFIT MANAGEMENT INC | |||||
| 2015 16TH STREET | GREAT BEND | KS | 67530 | TPA SERVICES | $518,812 |
| HELMS COMPANY | |||||
| 1 PILLSURY STREET SUITE 200 | CONCORD | NH | 03301 | MANAGEMENT SERV | $498,737 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $6,442,853 | GovernmentGrantsAmt |
| Total Contributions | $6,442,853 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| POLICYHOLDER PREMIUMS | $2,275,023 | $2,275,023 |
| ASSESSMENT RECOVERIES | $4,520 | $4,520 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,279,543 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,018 | TotalRevenueColumnAmt |
| Exclusion | $7,018 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,729,414 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,279,543 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $7,018 | 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 | $497,478 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,355 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,845 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,323,516 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,935 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,954 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,000 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,166 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,597 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CLAIM & CLAIM LOSS RESERV | $3,961,426 |
| OUTREACH - CAG | $2,034,897 |
| IN-PERSON ASSISTORS | $1,726,585 |
| CARRIER SUBSIDIES | $943,555 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $704,967 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,385,311 | 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 | $1,497,762 | BOYAmt |
| EOY | $828,608 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,209,505 | BOYAmt |
| EOY | $2,130,174 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $573,248 | BOYAmt |
| EOY | $476,596 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,413,305 | BOYAmt |
| EOY | $1,895 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,789 | BOYAmt |
| EOY | $34,335 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,414,045 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,191,654 | BOYAmt |
| EOY | $3,471,608 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $659,849 | BOYAmt |
| EOY | $557,007 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,010 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,389,162 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,606,100 | BOYAmt |
| EOY | $97,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,718,121 | BOYAmt |
| EOY | $654,007 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,473,533 | BOYAmt |
| EOY | $2,817,601 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,473,533 | BOYAmt |
| EOY | $2,817,601 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,191,654 | BOYAmt |
| EOY | $3,471,608 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,655,897 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$35 | OtherChangesInNetAssetsAmt |
| 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 | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
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
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOSS RESERVES | Desc |
| Amt | $97,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $97,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $8,729,426 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $12 | OtherRevenueAmt |
| Revenue Not Reported | $12 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,729,414 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $8,729,414 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,385,311 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $12,385,311 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $12,385,311 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XI, LINE 2D | FormAndLineReferenceDesc |
| Explanation | CHANGE IN CD VALUE 12 | ExplanationTxt |
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 (12 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 | NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN WAS CONTRACTED BY THE DEPARTMENT OF HEALTH AND HUMAN SERVICES TO ADMINISTER A FEDERAL HIGH RISK POOL INSURANCE PROGRAM. THE PROGRAM WAS FULLY FUNDED BY THE HEALTH AND HUMAN SERVICES AND FROM PREMIUMS. NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN HAS NO LIABILITY ASSOCIATED WITH THE FEDERAL HIGH RISK POOL FOR COSTS THAT ARE IN EXCESS OF FUNDING. IN JUNE 2013 ALL FEDERAL ENROLLEMENT WAS TERMINATED BY THE DEPART OF HEALTH AND HUMAN SERVICES AND THE FEDERAL HIGH RISK POOL PLAN WAS TERMINATED EFFECTIVE DECEMBER 31, 2014. THE NEW HAMPSHIRE LEGISLATURE AND INSURANCE COMMISSIONER CEASED ENROLLMENT IN NEW NEW HAMPSHIRE HEALTH PLAN'S STATE HIGH RISK POOL EFFECTIVE JUNE 30, 2014, AND THE ORGANIZATION HAS BEEN PAYING CLAIMS INCURRED BEFORE THE TERMINATION DATE. THERE WERE NO ASSESSMENTS IN 2014 BECAUSE IT WAS DETERMINED THAT THERE WAS ENOUGH IN RESERVES TO COVER THE REMAINING CLAIMS AND COSTS REQUIRED TO CONTINUE OPERATIONS UNTIL DISSOLUTION. |
| 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 | THE FEDERAL PROGRAM WAS DISCONTINUED AT JUNE 2013 AND DURING 2014 INCURRED DECREASED OPERATING EXPENSES AND FINAL CLAIMS (INCURRED FOR THE PERIOD PRIOR TO JUNE 2013). THE NEW HAMPSHIRE LEGISLATURE AND INSURANCE COMMISSIONER TERMINATED ENROLLMENT AND ONGOING COVERAGE IN THE NEW HAMPSHIRE HEALTH PLAN AS OF JUNE 30, 2014, AND THERE IS NO ADDITIONAL PREMIUM REVENUE. REVENUES AND EXPENSES RELATED TO THESE PROGRAMS HAVE DECREASED SIGNIFICANTLY. 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. THE ORGANIZATION'S BOARD OF DIRECTORS DETERMINED THAT THIS ACTIVITY WOULD BE INTEGRAL TO THE TRANSITION OF ENROLLEES FROM THE DISCONTINUED STATE HIGH RISK POOL COVERAGE TO THE NEWLY-ESTABLISHED INDIVIDUAL MARKETPLACE. THESE GRANT ACTIVITIES CONTINUED IN 2014. EFFECTIVE MAY 2, 2014 THE ORGANIZATION WAS AWARDED A SIMILAR, SECOND GRANT OF 3,218,753. 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. THE SECOND AND THIRD GRANTS ARE COST REIMBURSEMENT GRANTS. THE ORGANIZATION HAS NOT FULLY INCURRED COST TO RECEIVE REIMBURSEMENT FOR THESE GRANTS AS OF DECEMBER 31, 2014 BUT EXPECTS TO RECEIVE REIMBURSEMENT DURING 2015. AT DECEMBER 31, 2013 THE ORGANIZATION HELD INVESTMENTS OF 4,414,045. THE INVESTMENTS WERE CERTIFICATES OF DEPOSIT (CD'S) WITH A GREATER THAN ONE YEAR TERM. BY DECEMBER 31, 2014 THESE CD'S HAD EITHER MATURED OR WERE CLASSIFIED AS TEMPORARY CASH INVESTMENTS. THEREFORE, THERE WERE NO SECURITY SALES TO REPORT AND PART X, LINE 11 IS ZERO. |
| FORM 990, PAGE 2, PART III, LINE 4A | (THIS IS A CONTINUATION FROM PART III, LINE 4A) AS FURTHER OUTLINED ELSEWHERE IN SCHEDULE O, THE ORGANIZATION RECENTLY HAS BEEN THE RECIPIENT OF THREE SIGNIFICANT FEDERAL CONSUMER ASSISTANCE GRANTS TO PROVIDE EDUCATIONAL AND ENROLLMENT ASSISTANCE 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 TRUSTEES OVERSEE 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 | ACTUARIAL FEES 48,995 0 0 ADMIN FEES - BMI 562,844 0 0 AGENT REFERRAL FEES 2,800 0 0 ADMIN - CAG GRANT 1,708,877 0 0 |
| FORM 990, PART XI, LINE 9 | CHANGE IN CD VALUE 12 |
| FORM 990, PART XI, LINE 9 | ADJUSTMENT TO CD ASSET VALUE 47 |
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