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      <ReconcilationRevenueExpenses>-6178693</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
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      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
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        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE L PART V</ReturnReference>
        <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 VIALINE 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</Explanation>
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        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>ESTABLISHED BY STATE STATUTE TO A) PROVIDE SUBSIDIZATION TO CARRIERS EXPERIENCING CATASTROPHIC CLAIMS IN THE INDIVIDUAL HEALTH INSURERS MARKET AND B) TO PROVIDE HEALTH INSURANCE TO NH RESIDENTS DECLINED COVERAGE IN THE PRIVATE MARKET.</Explanation>
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        <Identifier>ADDITIONAL INFORMATION</Identifier>
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        <Explanation>NEW HAMPSHIRE INDIVIDUAL HEALTH PLAN IS CONTRACTED BY THE DEPARTMENT OF HEALTH AND HUMAN SERVICES TO ADMINISTER A FEDERAL HIGH RISK POOL INSURANCE PROGRAM. THE PROGRAM IS 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.</Explanation>
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      <GeneralExplanation>
        <Identifier>EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS</Identifier>
        <ReturnReference>FORM 990, PAGE 1, PART I, LINE 6</ReturnReference>
        <Explanation>VOLUNTEERS ARE ON THE BOARD OF DIRECTORS AND PERFORM EXECUTIVE DUTIES.</Explanation>
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      <GeneralExplanation>
        <Identifier>AUTHORITY DELEGATED TO COMMITTEE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 1A</ReturnReference>
        <Explanation>THE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD TO THE EXTENT SET FORTH IN THE BYLAWS AND EXCEPT AS MAY BE LIMITED BY APPLICABLE LAW. THE COMMITTEE MAY FULFILL ADDITIONAL DUTIES AND ADOPT ADDITIONAL POLICIES AND PROCEDURES AS MAY BE APPROPRIATE IN LIGHT OF CHANGING BUSINESS, LEGISLATIVE, REGULATORY OR OTHER CONDITIONS.</Explanation>
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      <GeneralExplanation>
        <Identifier>MANAGEMENT DELEGATED</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 3</ReturnReference>
        <Explanation>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.</Explanation>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>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.</Explanation>
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      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE CONFLICT OF INTEREST POLICY IS PART OF THE ETHICS POLICY. IT REQUIRES THAT THE ORGANIZATION PERFORM AN ANNUAL UPDATE AND DISCLOSURE.</Explanation>
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      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE HELD IN CARE OF HELMS &amp; CO., CONCORD, NH AND ARE AVAILABLE UPON REQUEST. FORM 990 IS AVAILABLE ON NHHP WEBSITE.</Explanation>
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