2026-05-15T11:10:12-05:00 2025-06-30 521365413 KAHN BERMAN SOLOMON TAIBEL & MOGOL PA 307 INTERNATIONAL CIRCLE SUITE 620 HUNT VALLEY MD 21030 990 2024-07-01 260886401 ALLIANCE OF HEALTH CARE SHARING MINISTRIES ALLI 2024800404 1629 K ST NW 300 WASHINGTON DC 20006 RANDALL M HULTGREN CEO/EXEC. DIR. 2024800404 2026-05-13 1 0 DEANNA AMOS P00028766 4103080300 2024 2025-03-06 01:10:19Z RANDALL M HULTGREN 1629 K ST NW 300 WASHINGTON DC 20006 1740456 0 X WWW.AHCSM.ORG X 2007 FL PROMOTING PUBLIC UNDERSTANDING AND THE INTERESTS OF HEALTH CARE SHARING MINISTRIES. 10 10 0 13 0 0 0 0 1391467 1739234 0 0 1356 1222 1392823 1740456 0 0 0 0 421600 394750 0 0 0 960554 1311799 1382154 1706549 10669 33907 447014 667090 67061 253230 379953 413860 X PROTECT THE LIBERTY OF OUR MEMBER MINISTRIES TO PRACTICE THEIR RELIGIOUS CONVICTIONS IN HEALTH CARE. 0 0 EDUCATION AND AWARENESS: STATE AND FED POLICY MAKERS, MEETINGS:THE ALLIANCE WORKED CLOSELY WITH LEGISLATORS AND STAKEHOLDERS IN DELAWARE, KANSAS, MINNESOTA, OHIO, NEW JERSEY, NEW YORK, AND VERMONT IN ADVOCATING FOR THE INTERESTS OF MEMBER MINISTRIES AND THEIR MEMBERS IN THOSE STATES. FURTHER, THE ALLIANCE PARTICIPATED IN DOZENS OF EDUCATIONAL MEETINGS WITH LEGISLATIVE STAFF IN THE CONGRESS AND ENGAGED IN THE REGULATORY PROCESSES THROUGH TESTIMONY AND WRITTEN PUBLIC COMMENT ON A FEW RELEVANT RULEMAKINGS AND LEGISLATIVE PROPOSALS. THE ALLIANCE ALSO WORKED WITH STATE LEGISLATORS TO ENACT IMPORTANT LAWS PROTECTING THE FREEDOM OF HEALTH CARE SHARING MINISTRIES TO EXERCISE THEIR FIRST AMENDMENT RIGHTS IN THE HEALTH CARE SYSTEM. ENGAGING WITH EARNED MEDIA PLATFORMS AND SOCIAL MEDIA:PLACED OP-EDS, LETTERS TO THE EDITOR AND PARTICIPATED IN RADIO INTERVIEWS IN STATE AND NATIONAL MARKETS, AS WELL AS SOCIAL MEDIA OUTREACH. CONSTITUTIONAL CHALLENGES AND LITIGATION:ON MAY 16, 2024, AFTER YEARS OF WORKING IN GOOD FAITH WITH COLORADO, THE ALLIANCE WAS FORCED TO BRING LEGAL ACTION TO DEFEND THE RIGHTS OF ITS MEMBER MINISTRIES AND THEIR MEMBERS TO EXERCISE THEIR RELIGIOUS LIBERTY IN THE HEALTH CARE SYSTEM. HEALTH CARE SHARING MINISTRIES (HCSMS) HELP FACILITATE THE SHARING OF MEDICAL EXPENSES AMONG A COMMUNITY OF RELIGIOUS BELIEVERS. THE COMPLAINT MARSHALS SIGNIFICANT EVIDENCE THAT COLORADO IS SELECTIVELY TARGETING HEALTH CARE SHARING MINISTRIES BECAUSE OF THEIR RELIGIOUS BELIEFS WHILE LEAVING SIMILAR SECULAR ACTIVITIES UNTOUCHED. THE COMPLAINT ALSO MARSHALS SIGNIFICANT EVIDENCE THAT THE COLORADO REGIME WILL HARM HEALTH CARE SHARING MINISTRIES AND THEIR MEMBERS, WITHOUT SUFFICIENT JUSTIFICATON. NO OTHER STATE HAS THE SAME REGIME AS COLORADO. CONSEQUENTLY, THE COMPLAINT ALLEGES THAT COLORADO IS VIOLATING THE FIRST AMENDMENT IN FIVE DIFFERENT WAYS. FIRST, IT VIOLATES THE FREE EXERCISE RIGHTS OF MINISTRIES TO BE FREE FROM LAWS THAT ALLOW STATE OFFICIALS TO EXEMPT THEIR FAVORED ORGANIZATIONS. SECOND, IT VIOLATES THE FREE EXERCISE RIGHTS OF MINISTRIES TO BE FREE FROM LAWS THAT TARGET RELIGIOUS EXERCISE AND THAT DO NOT TREAT COMPARABLE SECULAR ACTIVITES SIMILARLY TO RELIGIOUS ACTIVITES. THIRD, IT VIOLATES THE ESTABLISHMENT CLAUSE RIGHTS OF MINISTRIES TO BE FREE FROM EXCESSIVE ENTANGLEMENT AND CONTINUOUS MONITORING BY THE GOVERNMENT. FOURTH, IT VIOLATES THE FREEDOM OF ASSOCIATION RIGHTS OF MINISTRIES NOT TO DISCLOSE WITH WHOM THEY AFFILIATE AND ASSOCIATE. FINALLY, IT VIOLATES THE FREE SPEECH RIGHTS OF MINISTRIES WITH RESPECT TO THEIR RELIGIOUS SPEECH TO THEIR MEMBERS AND PROSPECTVE MEMBERS. THE CASE IS NOW BEFORE THE TENTH CIRCUIT COURT OF APPEALS. 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KELLY MANNING 2024800404 1629 K ST NW 300 WASHINGTON DC 20006 NANCY ATKINS TREASURER 5.00 X X 0 0 0 TRICIA BELL CHAIR 5.00 X X 0 0 0 BRIAN HELLER VICE CHAIR 5.00 X X 0 0 0 JOEL NOBLE DIRECTOR 5.00 X 0 0 0 DAVID GIBBS DIRECTOR 2.00 X 0 0 0 ROB WALDO DIRECTOR 2.00 X 0 0 0 JOE TURNER DIRECTOR 2.00 X 0 0 0 CHRIST TROUPIS DIRECTOR 2.00 X 0 0 0 BUDDY COMBS DIRECTOR 2.00 X 0 0 0 FRANCIS CURRY DIRECTOR 2.00 X 0 0 0 KATY TALENTO EXEC. DIR. & INTERIM SECRETARY 40.00 X 261000 0 0 DARCIE JOHNSTON SECRETARY THRU 2/17/25 40.00 X 163000 0 0 424000 0 0 2 0 1 0 PAUL HASTINGS LLP 787 W 5TH STREET LOS ANGELES CA 90071 LEGAL 366074 1 MEMBERSHIP DUES 900099 1374234 1374234 MEMBER SPECIAL LEGAL A 900099 365000 365000 1739234 MISCELLANEOUS 900099 1222 1222 1222 1740456 1740456 0 0 X 394750 76500 12801 261566 793195 26 3005 11621 876 35967 4099 1020 COALITIONS 108695 DUES AND SUBSCRIPTIONS 2008 BANK FEES 220 TAXES AND LICENSES 200 1706549 407338 279736 334143 39676 53211 447014 667090 33553 253230 33508 67061 253230 X 379953 413860 379953 413860 447014 667090 33907 0 X X 1 X 0 1 0 1 0 0 X X 0 0 0 KATY TALENTO EXEC. DIR. & INTERIM SECRETARY 261000 0 0 0 0 0 0 0 0 0 261000 0 0 0 DARCIE JOHNSTON SECRETARY THRU 2/17/25 163000 0 0 0 0 0 0 0 0 0 163000 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 AHCSM'S BYLAWS PROVIDE FOR FIVE CLASSES OF MEMBERSHIP: (1) PARTNER MEMBERS, (2) ACCREDITED PARTNER MEMBERS, (3) FOUNDING MEMBERS, (4) ASSOCIATE MEMBERS, AND (5) SUPPORTERS. FORM 990, PART VI, SECTION A, LINE 7A EACH PARTNER MEMBER HAS THE AUTHORITY TO APPOINT ONE DIRECTOR. IN ADDITION, ANY PARTNER MEMBER WHOSE MONTHLY DUES EQUALS OR EXCEEDS 10% OF THE AGGREGATE MONTHLY DUES FOR ALL PARTNER MEMBERS SHALL HAVE THE AUTHORITY TO APPOINT TWO DIRECTORS (IN TOTAL), ANY PARTNER MEMBER WHOSE MONTHLY DUES EQUALS OR EXCEEDS 25% OF THE AGGREGATE MONTHLY DUES FOR ALL PARTNER MEMBERS SHALL HAVE THE AUTHORITY TO APPOINT THREE DIRECTORS (IN TOTAL), ANY PARTNER MEMBER WHOSE MONTHLY DUES EQUALS OR EXCEEDS 35% OF THE AGGREGATE MONTHLY DUES FOR ALL PARTNER MEMBERS SHALL HAVE THE AUTHORITY TO APPOINT FOUR DIRECTORS (IN TOTAL). THE NUMBER AND ALLOCATION OF DIRECTORS IS DETERMINED AS OF THE BEGINNING OF EACH FISCAL YEAR AND WHENEVER THERE IS A CHANGE IN THE NUMBER OF PARTNER MEMBERS. IN ADDITION, ANY PARTNER MEMBER WHOSE MONTHLY DUES EQUALS OR EXCEEDS 50% OF THE AGGREGATE MONTHLY DUES FOR ALL PARTNER MEMBERS SHALL HAVE THE AUTHORITY TO APPOINT THE MINIMUM NUMBER OF DIRECTORS NECESSARY TO RESULT IN SUCH MEMBER HAVING 50% OF THE TOTAL NUMBER OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A FINAL DRAFT OF FORM 990 IS EMAILED TO ALL BOARD MEMBERS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT ASKS FOR QUESTIONNAIRES FROM THE BOARD ABOUT POTENTIAL CONFLICTS, AND RELATED PARTIES, AND REVIEWS THE QUESTIONNAIRE RESPONSES AND POTENTIAL ACTION ITEMS ARISING FROM THEM, ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND APPROVES THE CONTRACTS WITH THE CEO AND SECRETARY ON AN ANNUAL BASIS DURING THE BUDGET PLANNING AND APPROVAL PROCESS. DURING THE BUDGET PROCESS, MARKET RATES FOR SERVICES OF THE NATURE PROVIDED ARE CONSIDERED. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES FORMS 1023 AND 990 (FOR THE PAST 3 YEARS) AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES GOVERNING DOCUMENTS, CONFICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS (FOR THE PAST 3 YEARS) AVAILABLE TO THE PUBLIC UPON REQUEST MADE TO ASSOCIATION HEADQUARTERS. FORM 990, PART IX, LINE 11G ADVOCACY 701,677. PROFESSIONAL SERVICES 3,618. PUBLIC RELATIONS 87,900. FORM 990, PART XII. LINE 2C THE FINANCIAL STATEMENT REVIEW PROCESS HAS NOT CHANGED.