2011-11-09T10:11:13-07:00 2010-12-31 990 2010-01-01 135656874 Blue Cross and Blue Shield Association BLUE 3122976483 225 North Michigan Avenue Chicago IL 60601 Robert Kolodgy 3122976462 2011-11-09 2010 2016-03-07 17:11:31Z Scott Serota 225 N Michigan Avenue Chicago IL 60601 408941589 0 X www.bcbsa.com X 1948 IL The organization's tax exempt purpose is promoting through independent BCBS member (Plans), the common good and general welfare of the community by fostering broad-based health insurance coverage. 40 39 1213 0 267124 2064 0 0 418234720 406793706 981887 1885339 1037413 262544 420254020 408941589 0 0 0 0 152668220 163963466 0 0 0 244354745 234305476 397022965 398268942 23231055 10672647 485649781 500973450 370205799 376806279 115443982 124167171 The Association serves its membership consisting of independent Blue Cross and Blue Shield Plans (Plans) which operates within specified geographic service areas. The Association provides a variety of services to member Plans and coordinates government services such as the Medicare Part A prime contract and the contract under the Federal Employee Health Benefit Program (FEP); all of which are the core of the organization's exempt purpose of promoting the common good and general welfare of the community by fostering broad-based health insurance coverage. 0 0 107946839 0 115783204 The BlueCard program is a clearinghouse service provided when a member Plan participant receives healthcare in another member Plan geographic service area. National account membership maintained a 42 percent market share. The Blues had a national or local presense in 82 percent of Fortune 100 companies and 74 percent of the extended Fortune 500. The BlueCard program saved member Plans more than $71 billion in provider discounts, a 10 percent increase from 2009. BlueCard provider satisfaction improved 3 percent over the 2009 rating of 71 percent. Real time claims processing implemented at twelve member Plans in 2010 produced more than 8 million real-time transactions through the system. The program continued to support cost savings and claim cycle time reductions; thus, increasing the potential for increased member and provider satisfaction. 99251630 0 99388279 The Blue Cross and Blue Shield Associations' Federal Employee Program (FEP) administers the Blue Cross and Blue Shield Service Benefit Plan. Approximately 61% percent of all federal employees and retirees who receive their health care benefits through the government's Federal Employee Health Benefits Program (FEHBP) are members of the Service Benefit Plan receiving health coverage through member Plans. Service Benefit Plan has been part of the FEHBP since its inception in 1960 and is the largest plan in the program. The FEP program provided service to more than 4.9 million members and maintained a retention rate of 98 percent. During 2010 the FEP program offered financial incentives to active members to encourage them to become more active in their healthcare decisions. Member participation was enhanced by the addition of online tools used to facilitate member health education and care coordination. Member health assessments completed on-line increased by almost 900 percent.The redesigned FEP website featuring a new content management system received 1 million more visits from members than in 2009. Two thirds of FEP members indicated they consider FEP a valuable tool for health information, an increase of 9 percent from 2009. 46927243 0 62877924 As the umbrella organization for the member Plans, the Association coordinates advertising and communications programs, providing policy and representation of member interests, monitors and fosters the financial stability of all the Plans and supports the ability of the Plans to operate efficiently by providing conferences, consulting and miscellaneous services to the Plans. 43563625 0 31014647 National Data Warehouse (NDW), formally referred to as Blue Health Intelligence is a central data warehouse composed of aggregate standardized and de-identified data (such as medical and drug claims, membership and other provider information) obtained from participating member plans for use in complementing the analytical systems within each of the Plans to improve business intelligence and for the benefit of understanding and managing health care costs and quality via benchmarking and trend analysis. 31995528 0 39260321 The Association develops, enhances and protects the value of the Blue Cross and Blue Shield brand names and symbols and supports the oversight and management of member Plan license agreements. 19468216 0 21684742 The Association provides optional consulting services and other miscellaneous services. 12388273 0 16962999 Operation of the telecommunications network which facilitates inter-plan communication. 11029362 0 11063744 Operation of the National Employee Benefits Administration Program which provides a comprehensive group package of employee benefits programs to the Plans. 7650746 0 8757847 BCBSA performs services for the Medicare A program and other services agreements with the Secretary of the United States Department of Health and Human Services (DHHS). BCBSA acts in a coordinating role for all Blue Cross and Blue Shield Plans to perform certain aspects of the Medicare A intermediary functions and other government business services provided to Plans. The Association provides additional services to DHHS through contracts with the Agency for Healthcare Research and Quality (AHRQ) utilizing funds from the American Recovery and Reinvestment Act (ARRA). 126095750 0 128744300 380221462 0 0 1 1 0 0 0 1 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 1 0 1 207 0 1 1213 1 1 1 0 0 0 0 0 X 40 39 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 IL X Robert J Kolodgy 3122976462 225 N Michigan Ave Chicago IL 60601 Scott P Serota 40 X X 2922409 0 1386337 Richard L Boals 0 X 0 0 0 Bruce G Bodaken 0 X 0 0 0 Tom Bowser 0 X 0 0 0 Angela Braly 0 X 0 0 0 HR Brereton Barlow 0 X 0 0 0 Chester Burrell 0 X 0 0 0 Denise S Cesare 0 X 0 0 0 Sherry L Cladouhos 0 X 0 0 0 Timothy J Constantine 0 X 0 0 0 Andrew C Corbin 0 X 0 0 0 Tim J Crilly 0 X 0 0 0 Paul von Ebers 0 X 0 0 0 Ray Flachbart 0 X 0 0 0 John D Forsyth 0 X 0 0 0 Joseph A Frick 0 X 0 0 0 Mark B Ganz 0 X 0 0 0 Don George 0 X 0 0 0 Patrick J Geraghty 0 X 0 0 0 Vicky B Gregg 0 X 0 0 0 Richard J Hale 0 X 0 0 0 Patricia A Hemingway Hall 0 X 0 0 0 Robert P Hiam 0 X 0 0 0 Terry D Kellogg 0 X 0 0 0 Cleve L Killingsworth Jr 0 X 0 0 0 David H Klein 0 X 0 0 0 Scott D Kreiling 0 X 0 0 0 William Lehr Jr 0 X 0 0 0 Daniel J Loepp 0 X 0 0 0 Robert Lufrano MD 0 X 0 0 0 William J Marino 0 X 0 0 0 Steven S Martin 0 X 0 0 0 Kenneth R Melani MD 0 X 0 0 0 Alphonso ONeil-White 0 X 0 0 0 G Phillip Pope 0 X 0 0 0 James E Purcell 0 X 0 0 0 Michael Reitz 0 X 0 0 0 Ramon M Ruiz-Comas 0 X 0 0 0 M Edward Sellers 0 X 0 0 0 William Van Faasen 0 X 0 0 0 Mark White 0 X 0 0 0 J Bradley Wilson 0 X 0 0 0 William A Breskin 40 X 262094 0 81050 Paul F Brown 40 X 313274 0 66413 William J Colbourne 40 X 446384 0 109853 Frank E Coyne Jr 40 X 339351 0 120719 Kathy Didawick 40 X 258640 0 72552 John T Ericksen 40 X 389656 0 120138 Jena Estes 40 X 320279 0 98897 Alissa T Fox 40 X 547299 0 150814 Stephen Gammarino 40 X 542159 0 84318 Justine Handleman 40 X 251423 0 79399 Robert J Kolodgy 40 X 487174 0 57982 Allan M Korn MD 40 X 498146 0 120316 Shirley S Lady 40 X 269867 0 94741 William B O'Loughlin 40 X 314420 0 156654 Doug Porter 40 X 417069 0 86356 Maureen E Sullivan 40 X 496073 0 107563 Jennifer Vachon 40 X 289853 0 72783 Jody A Voss 40 X 264157 0 93249 Roger G Wilson 40 X 553454 0 123141 Daniel Todd Bradfield 40 X 290030 0 45215 Carole R Flamm 40 X 298581 0 63999 Mark A Talluto 40 X 255365 0 29913 Andrea Marks 40 X 262470 0 25131 Ed Black 40 X 274670 0 87690 11564297 0 3535223 439 0 1 0 World Access Service Corp 2805 N Parham Rd Richmond VA 23294 InterPlan Support 11200713 Hewlett-Packard Company PO Box 281935 Atlanta GA 303841935 Systems Consulting 9480843 Accenture Consulting 161 N Clark Chicago IL 60601 Technology Consulting 3754355 Synovate Inc 3040 W Salt Creek LN Arlington Heights IL 60005 Health Care Surveys 3325844 Ogilvy Public Relations Worldwide PO Box 1247 Philadelphia PA 19170 Data Hosting 3179876 125 0 BlueCard 900099 115783204 115783204 0 0 Federal Employee Program 900099 99388279 99388279 0 0 Other Services 900099 62877924 62877924 0 0 Brand Enhance & Protection 900099 39260321 39260321 0 0 National Data Warehouse 519100 31014647 31014647 0 0 58469331 58469331 0 0 406793706 1803057 0 0 1803057 0 0 0 0 0 0 0 0 0 0 0 82282 0 0 0 82282 82282 0 0 82282 Service Fee Revenue 525990 267124 0 267124 0 Partnership Pass Thru Revenue 900001 -4580 0 0 -4580 0 0 0 0 262544 408941589 406793706 267124 1880759 0 0 0 0 0 0 12462986 7668552 4794434 0 110580844 108748485 1832359 0 16514606 10266349 6248257 0 16182062 16013762 168300 0 8222968 8016092 206876 0 8974197 8310129 664068 0 1180693 1180693 0 0 5715667 5715667 0 0 0 111457874 110885319 572555 0 4992398 4992398 0 0 8776133 8549711 226422 0 28954003 28766533 187470 0 0 11502766 11089497 413269 0 4767260 4258759 508501 0 0 4885513 4095642 789871 0 40290 12387 27903 0 0 34138700 33959757 178943 0 3181473 3156353 25120 0 Membership & Sponsorship 3343899 2204151 1139748 0 Books & Periodicals 1539133 1497429 41704 0 General Contributions 515619 495619 20000 0 Miscellaneous 339858 338178 1680 0 0 0 0 398268942 380221462 18047480 0 1867596 281350932 297410774 29666206 23836123 7165468 9029184 85150671 54527998 33865148 30622673 8286 8286 87794877 105715026 34075885 23669244 11722979 8814544 485649781 500973450 76351111 75839180 4988939 1651172 227565688 241931895 61300061 57384032 370205799 376806279 X 115443982 124167171 0 0 0 0 115443982 124167171 485649781 500973450 X 10672647 -1949458 X 0 1 1 X 0 379664 0 0 100000 100000 1 Republican State Leadership Committee 1800 Diagonal Road Alexandria VA 22314 050532524 50000 0 Democratic Governor's Association 499 S Capitol Street SW STE 422 Washington DC 20005 521304889 25000 0 Republican Governors Association 1747 Pennsylvania Ave NW Suite 250 Washington DC 20006 113655877 25000 0 0 0 0 95700000 13063781 0 13063781 13398000 0 -334219 SchC_P1A_S00_L01 Schedule C, Part I-A, Line 1 The filing organization made contributions from the general treasury to three Section 527 political organizations and sponsored a separate segregated fund designated for exempt purposes 0 1 0 0 0 0 0 0 0 0 23593736 9738057 13855679 0 61556935 44789941 16766994 0 0 0 0 30622673 Non Public Mutual Funds 61499972 C Wells Fargo Mutual Funds (MNSGX) 30437092 F 1 share common, BSBSA Services, Inc. 13262469 C 6,993 Common, Health Intelligence Co, LLC 6993 C 206,889 Common, BCS Insurance Corp 210000 C Invest in Affiliates <5% 298500 C 105715026 0 Pension Liability 37753763 Post Retirement Liability 12094704 Lease Liability 5355565 Other Benefits 2180000 57384032 408941589 398268942 10672647 471796 0 0 0 -2062406 -1590610 9082037 407268697 471796 0 0 -1882144 -1410348 408679045 0 262544 262544 408941589 398186660 0 0 0 -82282 -82282 398268942 0 0 0 398268942 SchD_P04_S00_L02b Schedule D, Part IV, Line 2b The Association holds funds as agent for its member Plans under arrangements covering its Blue Card and Federal Employee Programs. SchD_P10_S00_L02 Schedule D, Part X, Line 2 In July 2006, the Financial Accounting Standards Board (FASB) issued ASC 740-10-25 "Accounting for Uncertainty in Income Taxes," which clarifies the accounting and disclosure for uncertainty in tax positions, as defined. ASC 740-10-25 seeks to reduce the diversity in practice associated with certain aspects of the recognition and measurement related to accounting for income taxes. The Association adopted the provisions of ASC 740-10-25 on January 1, 2009. Under ASC 740-10-25, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more-likely-than-not that the position will be sustained. The implementation of ASC 740-10-25 had no impact on the Association's consolidated financial statements. The Association does not believe there are any unrecognized tax benefits that should be recorded. No interest or penalties were accrued as of January 1, 2009 as a result of the adoption of ASC 740-10-25. No interest or penalties were recorded or included in the consolidated statement of activities for the year ended December 31, 2010 and 2009. The Association is open to examination by taxing authorities from fiscal year 2007 forward. SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Subsidiary Gross Receipts - Gross Unrelated Business Income - K1 Partnership Income + Other Comprehensive Income; $150,135-$267,124+$4,580-$1,949,997=$-2,062,406 SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Subsidiary Gross Receipts + Other Comprehensive Income - Gain on Sale of Assets; $150,135-$1,949,997-$82,282=$-1,882,144 SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Gross Unrelated Business Income + K1 Partnership Income; $267,124-$4,580=$262,544 SchD_P13_S00_L02d Schedule D, Part XIII, Line 2d Gain on Sale of Non Inventory Assets X X X X 1 1 X X X X X X 0 1 0 0 0 0 0 1 0 Scott P Serota 907314 0 1343063 0 672032 0 1350652 0 35685 0 4308746 0 693063 0 William A Breskin 201671 0 30600 0 29823 0 57546 0 23504 0 343144 0 0 0 Paul F Brown 234022 0 60000 0 19252 0 48664 0 17748 0 379686 0 0 0 William J Colbourne 283251 0 90000 0 73133 0 89340 0 20513 0 556237 0 0 0 Frank E Coyne Jr 230240 0 60000 0 49111 0 93750 0 26969 0 460070 0 0 0 Kathy Didawick 187135 0 63000 0 8504 0 54082 0 18469 0 331190 0 0 0 John T Ericksen 243140 0 90000 0 56516 0 97246 0 22892 0 509794 0 0 0 Jena Estes 231043 0 55500 0 33736 0 73893 0 25004 0 419176 0 0 0 Alissa T Fox 320963 0 125000 0 101335 0 120747 0 30067 0 698112 0 0 0 Stephen Gammarino 328727 0 90000 0 123432 0 66028 0 18290 0 626477 0 0 0 Justine Handleman 187849 0 63000 0 574 0 52619 0 26780 0 330822 0 0 0 Robert J Kolodgy 336973 0 100000 0 50201 0 33000 0 24982 0 545156 0 0 0 Allan M Korn MD 333253 0 85000 0 79893 0 95387 0 24929 0 618462 0 0 0 Shirley S Lady 205246 0 43900 0 20720 0 83284 0 11456 0 364606 0 0 0 William B O'Loughlin 256678 0 54400 0 3342 0 127433 0 29221 0 471074 0 0 0 Doug Porter 324539 0 90000 0 2530 0 66605 0 19752 0 503426 0 0 0 Maureen E Sullivan 327502 0 100000 0 68571 0 74459 0 33105 0 603637 0 0 0 Jennifer Vachon 212616 0 59700 0 17537 0 52329 0 20454 0 362636 0 0 0 Jody A Voss 206753 0 39900 0 17504 0 71869 0 21381 0 357407 0 0 0 Roger G Wilson 375366 0 100000 0 78088 0 98303 0 24838 0 676595 0 0 0 Daniel Todd Bradfield 254403 0 34000 0 1626 0 36984 0 8231 0 335244 0 0 0 Carole R Flamm 239626 0 44000 0 14956 0 48176 0 15823 0 362581 0 0 0 Mark A Talluto 203692 0 49600 0 2073 0 11646 0 18267 0 285278 0 0 0 Andrea Marks 230858 0 31400 0 212 0 9814 0 15317 0 287601 0 0 0 Ed Black 242355 0 30000 0 2316 0 79494 0 8196 0 362361 0 0 0 SchJ_P01_S00_L01a Schedule J, Part I, Line 1a As an organization serving a system of locally based independent Plans offering health insurance in all 50 States, DC and Puerto Rico, the Association's officers are expected to maintain an unusually demanding travel schedule. Accordingly, a committee of the Association's Board comprised of independent Plan executives has established CEO travel policies designed to assure the organization is able to meet his travel commitments, including travel to underserved regional destinations. These policies include the use of charter aircraft and first class travel on scheduled commercial flights under certain limited circumstances. Housing allowance and tax gross up payments are solely applicable to employee relocation agreements. SchJ_P01_S00_L03 Schedule J, Part I, Line 3 The compensation of the CEO and the continued retention of his services are approved each year by a committee of the Association's Board comprised of independent Plan executives. That committee acts after deliberations based upon advice from a qualified independent compensation consulting firm. The consultant's advice and those deliberations include a review of the results of the independent consultant's research regarding compensation paid by other organizations for officers serving in capacities comparable to that of the Association's CEO. Each year this committee's decisions are reported to the full Board during a regularly scheduled meeting. The Board deliberates on both matters. Extension of the period of the CEO's service requires action by the full Board. The compensation determinations of the committee stand approved unless the Board exercises its inherent prerogative to modify the committee's compensation decisions. The same committee of independent Plan executives annually receives the CEO's recommendations regarding the compensation to be paid to the officers. As with the CEO's compensation, the deliberations of this committee and its decisions to approve or modify the CEO's recommendation are based upon the results of an independent consultant's market research regarding comparable officer pay and the independent consultant's advice. SchJ_P01_S00_L04 Schedule J, Part I, Line 4 As required by the instructions to Form 990, Schedule J, Part II, a hypothetical SERP accrual was calculated for each reportable person who was eligible to participate in that program. The accrual amounts were determined using the Association's best estimate of the accrual using the methodology specified in the instructions to Schedule J. Because vested accruals under the SERP are currently taxed based on a different methodology and the instructions to Schedule J specify that amounts reported in columns B(i) through B(iii) should not be reported again in column C or D, the amount of imputed SERP income reported in column B(iii) was subtracted in each case and the balance of the hypothetical accrual was included in column C for the applicable reportable persons as follows: William A. Breskin - 5.77; Frank E Coyne Jr - 4,622.56; John T Ericksen - 8,915.39; Jena Estes -3,955.89; Alissa T Fox - 34,125.86; Justine Handleman - 5,133.47; Shirley S Lady - 512.01; William B O'Loughlin - 26,988.59; Doug Porter - 28,329.28; Jennifer Vachon - 291.67; Carole R Flamm - 5,446.91; Scott Serota -36,801.98. The amount of imputed SERP included in column C = 155,129.38 SchJ_P01_S00_L07 Schedule J, Part I, Line 7 The Association maintains an Association wide annual performance bonus program that assures a portion of employees' annual compensation is contingent upon the attainment of pre-approved organizational performance goals, as weighted by the performance measurement process that evaluates each individual employee's efforts. Officers, like all employees, are eligible to participate in this program. The performance goals and the budget for this bonus program are approved each year by the Association's Board based upon recommendations from a Board committee consisting of independent Plan executives. Moreover, the performance assessment judgments and the approval of actual payouts require approval by that committee. The CEO also participates in a Long Term Incentive Bonus program. As with the regular performance bonus program, payouts under the Long Term Incentive Program reflect the extent to which preestablished performance goals are reached. However, unlike the annual performance bonus program, the Long Term Incentive program operates on a multi-year cycle to assure that the CEO has incentives that look beyond the immediate year. This program, the performance measurements and the assessment of the achievement of those goals and the resulting payout amounts are all approved by the same Board committee described above and reported to the full Board. The committee's deliberations regarding the establishment of the program, the selection of the performance factors and assessment of performance all include consultation and recommendation from a qualified independent compensation consultant based upon a market study of comparable programs for comparable executives. F Ruiz Officers Family Member 70000 Employee Salary 0 NASCO LLC Officer-Vendors Director 2292169 Receipts for Services 0 Consortium Health Plans Inc Director-Vendors Director 1175691 Payments for Services 0 Service Benefit Plan Admin Services Officer-Vendors Director 295840 Receipts for Loan Repay 0 BCS Insurance Company Officer-Vendors Director 104679 Receipts for Services 0 F990_P06_S0A_L02 Form 990, Part VI, Section A, Line 2 Various BCBSA Board members (directors) also sit on the board of Blue Cross and Blue Shield Association affiliates F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 Blue Cross Blue Shield Association has thirty nine (39) independent member health care plan licensees operating in specified domestic service areas F990_P06_S0A_L07a Form 990, Part VI, Section A, Line 7a The governing body approves a nominating committee to oversee governing body elections F990_P06_S0A_L07b Form 990, Part VI, Section A, Line 7b Governing body decisions are approved according to the by-laws of the corporation F990_P06_S0B_L11a Form 990, Part VI, Section B, Line 11a Form 990's content and sources of information are reviewed by subject matter experts including, but not limited to, internal and external tax and accounting professionals and internal legal personnel. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c BCBSA maintains a comprehensive code of conduct and compliance program applicable to all employees and officers. In addition, all employees, officers, and board members are required to complete an annual conflict of interest form. The BCBSA Chief Auditor and Compliance Officer is charged with investigating any allegations of non-compliance with the code of conduct, including any complaints reported through the anonymous hot-line maintained through an independent organization. The results of the compliance program's effectiveness are reported to the audit committee of the Board of Directors on an annual basis. Failure to adhere to the code of conduct may result in disciplinary action, up to and including termination of employment. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The compensation of the CEO and the continued retention of his services are approved each year by a committee of the Association's Board comprised of independent Plan executives. That committee acts after deliberations based upon advice from a qualified independent compensation consulting firm. The consultant's advice and those deliberations include a review of the results of the independent consultant's research regarding compensation paid by other organizations for officers serving in capacities comparable to that of the Association's CEO. Each year this committee's decisions are reported to the full Board during a regularly scheduled meeting. The Board deliberates on both matters. Extension of the period of the CEO's service requires action by the full Board. The compensation determinations of the committee stand approved unless the Board exercises its inherent prerogative to modify the committee's compensation decisions. The same committee of independent Plan executives annually receives the CEO's recommendations regarding the compensation to be paid to the officers. As with the CEO's compensation, the deliberations of this committee and its decisions to approve or modify the CEO's recommendation are based upon the results of an independent consultant's market research regarding comparable officer pay and the independent consultant's advice. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 The Association complies with all applicable public disclosure requirements. Thus, for example, members of the public may request an opportunity to review the Association's Form 990 for the past three years or to make a copy by sending a written request or appearing in person at its principal office or any of its other locations. The Association's favorable determination letter regarding its tax exempt status and materials comprising its exemption application are also available in this manner. If the Association's governing documents (articles of incorporation and bylaws) and conflict of interest policy are subject to applicable federal or state public disclosure requirements, those documents will be made publicly available as applicable law may require. For example, Form 990 filings may include bylaw amendments and those amendments will be made available as noted above. Otherwise, the governing documents and conflict of interest policy will be provided to the public at the discretion of the Association's management. F990_P11_S00_L05 Form 990, Part XI, Line 5 ASC 715, Other Comprehensive Income from Pension Plan Obligation = ($1,949,997) AND $539 = Unadjusted Error Health Services Foundation 225 North Michigan Avenue Chicago IL 60601 237011867 Education,Research IL 501(c)(3) 9 N/A 0 BC and BS Foundation on Health Care 225 North Michigan Avenue Chicago IL 60601 237164980 Education,Research IL 501(c)(3) 9 N/A 0 BCBSA Services Inc 225 North Michigan Avenue Chicago IL 60601 364176277 Int'l Licensing IL N/A C -116989 71929 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BCBSA Services Inc a-iv 267124 Actual cost plus markup