2024-10-17T14:40:17+00:00 2023-12-31 440160260 Forvis Mazars LLP 211 N Broadway Suite 600 St Louis MO 631022733 990 2023-01-01 431427497 Missouri Hospital Plan MISS 5738935300 4700 Country Club Drive Jefferson City MO 65109 AARON D COOPER CFO 2024-10-17 true Kristen Hankins P01256574 3142315544 2024-10-17 2023 2024-10-15 13:58:12Z DANA L FRESE 4700 Country Club Drive Jefferson City MO 65109 81330701 false X HSG-GROUP.COM X 1986 MO The primary exempt purpose of Missouri Hospital Plan (MHP) is to provide lower cost malpractice and comprehensive general liability insurance coverage to section 501(C) (3) and governmental hospital members, which promotes health by restraining and reducing patient costs for hospital care and enables hospital members to continue to provide complete medical care needed by their communities. This activity accounts for almost all premium risk. Healthcare Services Association (HSA), a related organization, is a taxable Missouri not-for-profit corporation identified under EIN #43-1584356 whose purpose is to assist its members, all of which are MHP policyholders, in offering high quality healthcare services and facilities by providing products, services, and insurance coverage in furtherance of that objective. 11 10 0 0 0 0 0 0 43154131 59146431 6739770 3840118 0 0 49893901 62986549 0 0 44871062 52472028 0 0 0 0 0 4634469 4836188 49505531 57308216 388370 5678333 226424463 259436327 57670011 70561925 168754452 188874402 NONE false false 52694921 0 59146431 The primary exempt purpose of Missouri Hospital Plan (MHP) is to provide lower cost malpractice and comprehensive general liability insurance coverage to section 501(C) (3) and governmental hospital members, which promotes health by restraining and reducing patient costs for hospital care and enables hospital members to continue to provide complete medical care needed by their communities. This activity accounts for almost all premium risk. Healthcare Services Association (HSA), a related organization, is a taxable Missouri not-for-profit corporation identified under EIN#43-1584356 whose purpose is to assist its members, all of which are MHP policyholders, in offering high quality healthcare services and facilities by providing products, services, and insurance coverage in furtherance of that objective. 52694921 false false false false false false false false false false true false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false true true true false true X 0 0 0 false false false false false false false false X 11 10 false true false false true true true true true false false true true true true true true true true false X AARON COOPER 5738935300 4700 COUNTRY CLUB DRIVE JEFFERSON CITY MO 65109 CHRISTINA L GILLESPIE DIRECTOR 1.0 0.0 X 0 6550 0 CHRISTOPHER T AHRENS CHAIRMAN/DIRECTOR 1.0 0.0 X 0 11300 0 DARIN L HAUG DIRECTOR 1.0 0.0 X 0 8250 0 FREDERICK G HEESE DIRECTOR 1.0 0.0 X 0 6900 0 GASPARE V CALVARUSO DIRECTOR 1.0 0.0 X 0 3600 0 HERB B KUHN DIRECTOR 1.0 0.0 X 0 6250 0 JOHN M POORE DIRECTOR 1.0 0.0 X 0 2800 0 JON D DOOLITTLE DIRECTOR 1.0 0.0 X 0 6650 0 LEWIS E MELAHN DIRECTOR 1.0 0.0 X 0 8750 0 LORI L WIGHTMAN DIRECTOR 1.0 0.0 X 0 8250 0 PAULA F BAKER DIRECTOR 1.0 0.0 X 0 4000 0 AARON D COOPER CFO 0.0 40.0 X 0 365751 75359 DANA L FRESE President & CEO 0.0 40.0 X 0 609662 82890 JESSECA MUENKS VICE-PRESIDENT 40.0 0.0 X 0 159935 23275 NICOLE SUBLETT DIRECTOR OF COMPLIANCE 40.0 0.0 X 0 132262 28480 RACHEL HILL DIRECTOR OF CLAIMS 40.0 0.0 X 0 146311 35148 REBECCA B HILL VICE-PRESIDENT 40.0 0.0 X 0 159158 33449 TYGE W FOURTNER PRESIDENT 40.0 0.0 X 0 240250 65095 JOSEPH B MOODY FORMER PRESIDENT & CEO 0.0 0.0 X 0 1680006 815 SUZANNE ROUSH BOARD LIASON 0.0 40.0 X 0 104517 22325 0 3671152 366836 0 true true false 0 0 DIRECT PREMIUM EARNED 524126 56548431 56548431 ASSUMED PREMIUM EARNED FROM MLA 524126 2598000 2598000 0 0 0 0 59146431 4566419 4566419 0 0 17617851 18344152 -726301 0 -726301 -726301 0 0 0 0 0 62986549 59146431 0 3840118 52472028 52472028 4126935 4126935 438360 438360 48000 0 48000 0 LICENSE, FILING, & EXAM FEES 21893 21893 MEMBERSHIP FEES 201000 201000 0 0 0 0 57308216 52694921 4613295 0 7785019 21814603 0 0 0 0 13048591 12717159 0 0 0 0 0 0 0 0 0 0 0 0 0 0 140109159 151287637 64976559 72652286 0 0 0 505135 964642 226424463 259436327 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57670011 70561925 57670011 70561925 X 0 0 6418480 6418480 162335972 182455922 168754452 188874402 226424463 259436327 X 5678333 14405845 35772 X false true X true false INVESTMENT IN SUBSIDIARY 72652286 F 72652286 LOSS RESERVE 37709280 LAE RESERVE 13601775 UNEARNED PREMIUM RESERVE 14189479 ADMINISTRATIVE EXPENSE RESERVE 527414 CEDED BALANCES PAYABLE 3810207 ADVANCE PREMIUM 723770 70561925 49064775 -13483414 -13483414 62548189 438360 0 438360 62986549 30386442 0 0 30386442 438360 26483414 26921774 57308216 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CEDED PREMIUM EARNED - -13483414 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements POLICYHOLDER DIVIDENDS - 13000000 CEDED PREMIUM EARNED - 13483414 false true false false false false false false false SUZANNE ROUSH BOARD LIASON 0 84318 0 19081 0 1118 0 9132 0 13193 0 126842 0 0 JOSEPH B MOODY FORMER PRESIDENT & CEO 0 0 0 0 0 1680006 0 0 0 815 0 1680821 0 362044 AARON D COOPER CFO 0 272757 0 80433 0 12561 0 42900 0 32459 0 441110 0 0 DANA L FRESE President & CEO 0 477258 0 115150 0 17254 0 42900 0 39990 0 692552 0 0 REBECCA B HILL VICE-PRESIDENT 0 128518 0 19189 0 11451 0 19519 0 13930 0 192607 0 0 JESSECA MUENKS VICE-PRESIDENT 0 131280 0 21189 0 7466 0 19779 0 3496 0 183210 0 0 TYGE W FOURTNER PRESIDENT 0 190597 0 42545 0 7108 0 31353 0 33742 0 305345 0 0 RACHEL HILL DIRECTOR OF CLAIMS 0 117914 0 18273 0 10124 0 18074 0 17074 0 181459 0 0 NICOLE SUBLETT DIRECTOR OF COMPLIANCE 0 123827 0 8042 0 393 0 16486 0 11994 0 160742 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE ORGANIZATION HAS NO EMPLOYEES. IT IS MANAGED BY HOSPITAL SERVICES GROUP, INC (HSG), A WHOLLY-OWNED SUBSIDIARY OF HEALTHCARE SERVICES ASSOCIATION (HSA). THE HSA COMPENSATION COMMITTEE IS RESPONSIBLE FOR THE ANNUAL PERFORMANCE REVIEW OF HSG'S PRESIDENT & CEO AND CFO AND ESTABLISHING A COMPENSATION RECOMMENDATION ON EACH THAT IS PRESENTED TO THE GOVERNING BOARD FOR REVIEW AND APPROVAL. AN INDEPENDENT CONSULTANT AND RELATED MARKET RESEARCH IS USED PERIODICALLY AS DEEMED NECESSARY. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan HSG HAS EMPLOYMENT CONTRACTS WITH ITS PRESIDENT & CEO AND ITS CFO. EACH AGREEMENT MAY CONTAIN A NON-QUALIFIED DEFERRED COMPENSATION PLAN PROVISION, THE OBLIGATIONS OF WHICH ARE ACCRUED MONTHLY FOR PAYMENT AT CERTAIN POINTS IN THE FUTURE. AMOUNTS ACCRUED DURING THE YEAR INCLUDE: AARON D COOPER $27,220 DANA L FRESE $98,121 AMOUNTS PAID OUT DURING THE YEAR INCLUDE: JOSEPH B MOODY $1,678,870 Schedule J, Part II COMPENSATION REPORTED ON PRIOR FORMS 990 JOSEPH B MOODY PARTICIPATED IN A NONQUALIFIED RETIREMENT PLAN DURING HIS EMPLOYMENT WITH HSG AND HIS APPOINTMENT AS PRESIDENT & CEO OF MISSOURI HOSPITAL PLAN. MOODY RETIRED AT THE END OF 2022 AND RECEIVED PAYOUT OF THE BALANCE OF HIS NONQUALIFIED RETIREMENT PLAN ACCOUNT IN 2023. IN ADDITION TO THE AMOUNT REPORTED IN SCHEDULE J, PART II, COLUMN F FOR EARNINGS ON THE PLAN THAT WERE DEFERRED COMPENSATION REPORTED ON PRIOR YEAR FORMS 990, $1,036,889 IN PLAN CONTRIBUTIONS THAT WERE PAID OUT IN 2023 WERE REPORTED IN COLUMN B IN PREVIOUS YEARS. DUE TO 990 INSTRUCTIONS THAT REQUIRE REPORTING OF THE GREATER OF W-2 BOX 1 OR 5 FOR AN EMPLOYEE, A TOTAL OF $1,398,933 OF MOODY'S 2023 COMPENSATION WAS EARNED AND REPORTED IN PRIOR YEARS. Form 990, Part V, Line 3a STATEMENTS REGARDING OTHER IRS FILINGS AND TAX COMPLIANCE MHP earned approximately $2.5M in premium revenue from Medical Liability Alliance, its wholly-owned taxable subsidiary. This gross income from constituents of section 501(C) (3) and governmental hospital members, who do not meet MHP's underwriting guidelines, is primarily related to the organization's mission of providing complete medical care needed by their communities. Form 990, Part VI, Line 3 Delegation of management duties MHP is governed by 11 individuals. 7 serve as executive officers of member hospitals; 1 serves as President of Missouri Hospital Association; 1 serves as the former President of Missouri Hospital Association; and 1 is a former director of The Missouri Department of Commerce & Insurance. MHP has a service contract with Hospital Services Group, Inc (HSG), a wholly-owned, taxable, for-profit subsidiary of HSA identified under EIN#43-1424284. HSG provides operating personnel, management services, and facilities to the organization. An executive officer of HSG also serves as President of MHP. Form 990, Part VI, Line 6 Classes of members or stockholders MHP is owned by its policyholders/members. Each member shall be entitled to one vote on all matters submitted to the members except in elections of directors which shall be by cumulative voting in which each member shall have a number of votes equal to the number of directors to be elected and shall have the right to cumulate its votes and cast them for one candidate or distribute them among more than one candidate. The annual meeting of the members shall be held to receive, consider, and act upon report of the board of directors and of the administrative personnel of MHP, and to elect a successor or successors to fill any vacancy or vacancies on the Board of Directors, and to conduct any other business as may properly come before the meeting. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body MHP is owned by its policyholders/members. Each member shall be entitled to one vote on all matters submitted to the members except in elections of directors which shall be by cumulative voting in which each member shall have a number of votes equal to the number of directors to be elected and shall have the right to cumulate its votes and cast them for one candidate or distribute them among more than one candidate. The annual meeting of the members shall be held to receive, consider, and act upon report of the board of directors and of the administrative personnel of MHP, and to elect a successor or successors to fill any vacancy or vacancies on the Board of Directors, and to conduct any other business as may properly come before the meeting. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders MHP is owned by its policyholders/members. Each member shall be entitled to one vote on all matters submitted to the members except in elections of directors which shall be by cumulative voting in which each member shall have a number of votes equal to the number of directors to be elected and shall have the right to cumulate its votes and cast them for one candidate or distribute them among more than one candidate. The annual meeting of the members shall be held to receive, consider, and act upon report of the board of directors and of the administrative personnel of MHP, and to elect a successor or successors to fill any vacancy or vacancies on the Board of Directors, and to conduct any other business as may properly come before the meeting. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 filing is prepared by MHP's Chief Financial Officer; and reviewed by Independent tax counsel and an independent public accounting firm for accuracy and compliance with applicable tax law. The document is then signed by either the President & CEO or the CFO for submission to the IRS. This tax return is also presented to MHP's governing body before filing for information purposes only, which also receives regular and timely reports on any issues relevant to MHP's operations, including material comments from independent parties. Form 990, Part VI, Line 12c Conflict of interest policy Officers, directors, key employees, and certain other employees are required to complete a written conflict of interest questionnaire every 12 months, the results of which are reviewed by management and presented to the Board of Directors. Documentation is retained until completion of statutory examinations. Form 990, Part VI, Line 15a Process to establish compensation of top management official MHP has no employees. As mentioned in part VI, line 3, it is managed by Hospital Services Group, Inc (HSG), a wholly-owned subsidiary of Healthcare Services Association (HSA). The HSA compensation committee is responsible for the annual performance reviews of HSG's President & CEO and CFO and establishing a compensation recommendation on each that is presented to the governing board for review and approval. An independent consultant and related market research is used periodically as deemed necessary. Form 990, Part VI, Line 15b Process to establish compensation of other employees MHP has no employees. As mentioned in part VI, line 3, it is managed by Hospital Services Group, Inc (HSG), a wholly-owned subsidiary of Healthcare Services Association (HSA). The HSA compensation committee is responsible for the annual performance reviews of HSG's President & CEO and CFO and establishing a compensation recommendation on each that is presented to the governing board for review and approval. An independent consultant and related market research is used periodically as deemed necessary. Form 990, Part VI, Line 19 Required documents available to the public MHP's financial statements are filed quarterly with the Missouri Department of Commerce & Insurance (MODOI) and are publicly available documents through that regulatory agency. In addition, MODOI is mandated to perform a financial audit of the organization every 5 years, the results of which are also publicly available. Governing documents may also be available to the public through MODOI or through Missouri's Secretary of State. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN NON-ADMITTED ASSETS - 35772; Form 990, Part XII, Line 1 OTHER METHOD OF ACCOUNTING MHP prepares its financial statements using accounting practices prescribed or permitted by the Missouri Department of Commerce & Insurance, financial institutions and professional registration, which practices differ from accounting principles generally accepted in the United States of America to determine and report its financial condition, its results of operations, and its solvency under Missouri insurance law. Medical Liability Alliance 4700 Country Club Drive Jefferson City MO 65109 431736299 P&C Insurance MO NA C Corporation 21468362 121265154 1 true Healthcare Services Association 4700 Country Club Drive Jefferson City MO 65109 431584356 Insurance Services MO NA C Corporation true false false false false false false false false false false false false true false false false false true true Healthcare Services Association M 201000 Actual Cost Healthcare Services Association M 3800213 Actual Cost Healthcare Services Association M 48000 Actual cost MEDICAL LIABILITY ALLIANCE R 3186168 ACTUAL COST MEDICAL LIABILITY ALLIANCE S 2640016 ACTUAL COST