2024-04-26T05:37:56-05:00 2023-12-31 390758449 WIPFLI LLP 1 MARKET SQUARE AUGUSTA ME 043304637 990 2023-01-01 010390410 MAINE SELF-INSURANCE GUARANTEE ASSOCIATION MAIN 2073707556 42 STONEGATE RD CO EBROGAN CAPE ELIZABETH ME 04107 ELIZABETH BROGAN ADMINISTRATOR 2073707556 2024-04-25 1 ELIZABETH BROGAN 999009999 0 DANIELLE MARTIN CPA P01265151 2076224766 2024-04-22 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z ELIZABETH BROGAN 42 STONEGATE RD C/O EBROGAN CAPE ELIZABETH ME 04107 725388 0 X N/A X 1982 ME TO PROVIDE MECHANISMS FOR THE PAYMENTS OF COVERED WORKERS' COMPENSATION CLAIMS UNDER SELF INSURANCE COVERAGE, TO AVOID EXCESSIVE DELAYS IN PAYMENT, TO AVOID FINANCIAL LOSS TO CLAIMANTS BECAUSE OF THE INSOLVENCY OF A SELF-INSURER AND TO ASSIST WHEN CALLED UPON TO DO SO BY THE SUPERINTENDENT OF INSURANCE, IN THE DETECTION OF SELF-INSURER INSOLVENCIES. 7 7 0 7 0 0 0 0 95426 79433 63851 95204 0 0 159277 174637 0 0 0 0 50000 51458 0 0 0 135982 156347 185982 207805 -26705 -33168 4352275 4439497 990 33877 4351285 4405620 TO PROVIDE MECHANISMS FOR THE PAYMENTS OF COVERED WORKERS' COMPENSATION CLAIMS UNDER SELF INSURANCE COVERAGE, TO AVOID EXCESSIVE DELAYS IN PAYMENT, TO AVOID FINANCIAL LOSS TO CLAIMANTS BECAUSE OF THE INSOLVENCY OF A SELF-INSURER. 0 0 GUARANTEE FUND PROVIDES FUNDS TO BE USED TO MAKE MANDATED BENEFIT PAYMENTS TO COVERED PARTICIPANTS IN SELF-INSURED WORKERS COMPENSATION PROGRAMS IN MAINE IN THE EVENT THAT THE SELF-INSURED PROGRAM BECOMES INSOLVENT. PROVIDE A MECHANISM FOR SERVICING CLAIMS THAT ARE BEING PAID OUT OF BOND PROCEEDS AFTER THE SELF INSURER HAS GONE OUT OF BUSINESS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 X ELIZABETH BROGAN 2073707556 42 STONEGATE RD CAPE ELIZABETH ME 04107 DAN FERGUSON CHAIR 0.10 X X 0 0 0 DAN SMITH VICE CHAIR 0.10 X X 0 0 0 BRIAN PARKE TREASURER 0.10 X X 0 0 0 PAMELA CHEESEMAN DIRECTOR 0.10 X 0 0 0 JOHN NORMAN DIRECTOR 0.10 X 0 0 0 CHERYL RUSSELL DIRECTOR 0.10 X 0 0 0 AMY WEBBER DIRECTOR 0.10 X 0 0 0 ELIZABETH BROGAN ADMINISTRATOR 10.00 X 51458 0 0 51458 0 0 0 0 0 0 0 CLAIMS FEE REIMBURSED 524298 79433 79433 79433 96276 96276 549679 550751 -1072 -1072 -1072 174637 79433 0 95204 51458 6427 15500 7970 1762 11401 CLAIMS MANAGEMENT 113287 207805 1361899 1307249 258777 400879 3625 3625 2452782 2594831 275192 132913 4352275 4439497 990 33877 990 33877 X 4351285 4405620 4351285 4405620 4352275 4439497 -33168 87503 0 X 0 1 X 0 0 0 X 254170 87503 87503 166667 7970 7970 174637 199835 0 199835 7970 7970 207805 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE U.S. INTERNAL REVENUE CODE AND IS ALSO EXEMPT FROM STATE INCOME TAXES. THE ASSOCIATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. FORM 990, PART VI, SECTION B, LINE 11B THE ADMINISTRATOR RECEIVES THE 990 AND REVIEWS IT FOR REASONABLENESS AS COMPARED TO THE ASSOCIATION'S OPERATIONS AND FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION C, LINE 19 DISCLOSURE OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE TO THE GENERAL PUBLIC UPON REQUEST TO VIEW SUCH DOCUMENTS.