2024-11-15T15:44:13-05:00 2023-12-31 870516083 LARSON & COMPANY PC 11240 S RIVER HEIGHTS DR STE 300 SOUTH JORDAN UT 840955123 990 2023-01-01 870189237 EDUCATORS MUTUAL INSURANCE ASSOCIATION OF UTAH EDUC 8012627476 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 MICHAEL GREENHALGH CFO 8012627476 2024-11-15 true true RICHARD SCORESBY CPA P00573067 8013131900 2024-11-15 2023 2024-10-15 13:58:12Z STEVEN C MORRISON 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 64670743 false X WWW.EMIHEALTH.COM X 1935 UT PROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS. 9 8 62 2129004 213767 0 49038901 52819728 2613960 4675766 587533 563884 52240394 58059378 300 26081883 36603499 7861869 10324763 0 0 5442559 7393143 39386311 54321705 12854083 3737673 200849633 210691146 28392979 36534271 172456654 174156875 PROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS. false false PROVIDE LIFE, ACCIDENT, AND HEALTH INSURANCE TO EDUCATIONAL GROUPS. false false false false false false false true false true true false false true true true true false false false false false false false false false false false true false false false false false false false false false false false true true true false true 16220 0 true 62 true true true false false false false false false false X 9 8 true false false false true true true true true false false false true true true true true false true false X MICHAEL GREENHALGH 8012627476 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 STEVEN C MORRISON CEO 11.00 29.00 X 182268 510764 114424 MICHAEL GREENHALGH CFO 11.00 29.00 X 135180 378813 98935 DAVID RYAN LOWTHER COO & SECRET 11.00 29.00 X 95900 268739 86749 DAVID SCOTT WOOD CHIEF ACTUAR 11.00 29.00 X 81080 227210 77661 CINDY DUNNAVANT VP SALES & M 11.00 29.00 X 73250 205267 56880 JEREMY SPENCER VP OPERATION 11.00 29.00 X 70059 196323 39412 JOSEPH H CAMPBELL CHIEF INFO O 11.00 29.00 X 60242 168817 76067 BRANDON L SMART CHIEF LEGAL 11.00 29.00 X 58272 163295 70776 BRANDON JORGENSEN SALES MANAGE 11.00 29.00 X 51217 143524 67562 STEPHEN CLAY CONTROLLER 11.00 29.00 X 47052 131853 66775 ROGER PROCTOR IT DEV. MANA 11.00 29.00 X 45653 127932 65561 JUSTIN BLEAZARD VP UNDERWRIT 11.00 29.00 X 44744 125386 64593 TIFFANY BERMINGHAM VP ENROLLMEN 11.00 29.00 X 43452 121766 44116 COREY CALLAHAN DIRECTOR 1.00 1.00 X 2840 7960 41 SCOTT THORNTON DIRECTOR 1.00 1.00 X 2525 7075 41 PAUL GOTTFREDSON DIRECTOR 1.00 1.00 X 2525 7075 40 WENDELL PAGE BENNETT DIRECTOR 1.00 1.00 X 2209 6191 41 RANDALL REID SMART DIRECTOR 1.00 1.00 X 2209 6191 40 JENNIFER BOEHME DIRECTOR 1.00 1.00 X 1894 5306 40 BRYAN SPRAGUE DIRECTOR 1.00 1.00 X 1841 5159 41 MICHAEL R FRANCIS DIRECTOR 1.00 1.00 X 1578 4422 41 CLINT HALVERSON DIRECTOR 1.00 1.00 X 1262 3538 40 1007252 2822606 929876 36 false true false ELDORADO COMPUTING 5353 NORTH 16TH STREET STE 400 PHOENIX AZ 85016 SOFTWARE 843286 ZELIS PAYMENTS HOLDING DBA REDCARD SYSTEMS LLC PO BOX 874488 KANSAS CITY MO 64187 PRINT & MAILING 519583 UTAH HEALTH INFORMATION NETWORK 1226 EAST 6600 SOUHT SALT LAKE CITY UT 84121 CLAIMS/SCANNING 495945 VALCOM SALT LAKE CITY LC 852 EAST ARROWHEAD LANE SALT LAKE CITY UT 84107 IT SERVICES 427436 DEERWALK INC 430 BEDFORD STREET STE 175 LEXINGTON MA 02420 SOFTWARE 374467 18 INSURANCE PREMIUMS 524298 31379548 31379548 SERVICE & OTHER INCOME 524298 19311176 19311176 NON-EDUCATION GROUP INCOME 524114 1652060 1652060 EHPL RENTAL 531120 476944 476944 52819728 4672960 4672960 706940 143056 563884 563884 563884 6471115 6468309 2806 2806 2806 58059378 50690724 2129004 5239650 300 36603499 938527 7669023 294955 1055585 366673 14398 39667 16120 207630 2645459 15420 557776 351398 31034 1238510 62751 CLAIMS PAID 2976510 GROUP SERVICE FEES 139471 CHANGE IN CLAIMS ADJ. EXP 88803 COST CONTAINMENT 75623 -1067427 54321705 0 0 0 19345606 18180114 25590013 3944418 22042605 21645595 87566878 102085116 59342676 58247352 12551868 10532969 200849633 210691146 5930564 10205087 34209 47415 4710249 5069862 17717957 21211907 28392979 36534271 X 172456654 174156875 172456654 174156875 200849633 210691146 X 3737673 -2233011 195559 X false true X true false false true X 7263039 7263039 16547039 2301461 14245578 1779935 1642957 136978 21645595 54877222 C MORTGAGE LOANS - REAL ESTATE 3370130 C 58247352 UNPAID CLAIMS 10729741 AGGREGATE HEALTH RESERVES 4983820 POST-RETIREMENT BENEFITS RESERVE 2779175 AMOUNTS WITHHELD FOR OTHERS 1367254 REMITTANCES & ITEMS NOT ALLOCATED 1223104 AGGREGATE LIFE POLICY RESERVES 82170 DUE TO AFFILIATES 46643 21211907 X 34255773 143056 143056 34112717 5076225 18870436 23946661 58059378 30518100 143056 143056 30375044 5076225 18870436 23946661 54321705 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ASSOCIATION PROVIDES ADMINISTRATIVE SERVICES FOR CERTAIN SELF-INSURED GROUPS. THE ADMINISTRATIVE SERVICE ORGANIZATION AND CONTRACT DEPOSIT FUND RESERVE INCLUDES AMOUNTS DEPOSITED BY THESE GROUPS WITH THE ASSOCIATION PLUS ACCRUED INTEREST, WHICH IS NETTED AGAINST RECEIVABLES ARISING FROM THE ADMINISTRATION OF CLAIMS FOR THESE GROUPS. SCHEDULE D, PAGE 3, PART X TAX POSITIONS ARE RECOGNIZED IN THE STATUTORY FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2023, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRED EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATIONS FEDERAL INCOME TAX RETURNS FOR 2020 THROUGH 2022 ARE OPEN TAX YEARS SUBJECT TO EXAMINATIONS BY THE INTERNAL REVENUE SERVICE. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 143,056 SCHEDULE D, PAGE 4, PART XI, LINE 4B REIMBURSEMENTS FROM UNINSURED PLANS 18,870,436 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 143,056 SCHEDULE D, PAGE 4, PART XII, LINE 4B REIMBURSEMENTS FROM UNINSURED PLANS 18,870,436 X true true X X X false false false STEVEN C MORRISON CEO 102986 288594 79282 222170 24397 68368 5696 15963 212361 595095 MICHAEL GREENHALGH CFO 77152 216203 58028 162610 18277 51218 7743 21697 161200 451728 DAVID RYAN LOWTHER COO & SECRETARY 63885 179025 32015 89714 15134 42411 7681 21523 118715 332673 DAVID SCOTT WOOD CHIEF ACTUARY 53991 151299 27089 75911 12791 35843 7634 21393 101505 284446 CINDY DUNNAVANT VP SALES & MARKETING 51830 145244 21420 60023 12279 34408 2681 7512 88210 247187 JEREMY SPENCER VP OPERATIONS 63972 179264 6087 17059 3838 10756 6527 18291 80424 225370 JOSEPH H CAMPBELL CHIEF INFO OFFICER 52239 146390 8003 22427 12376 34680 7630 21381 80248 224878 BRANDON L SMART CHIEF LEGAL COUNSEL 46495 130292 11777 33003 11015 30866 7599 21296 76886 215457 BRANDON JORGENSEN SALES MANAGER 41911 117445 9306 26079 9929 27823 7840 21970 68986 193317 STEPHEN CLAY CONTROLLER 42135 118073 4917 13780 9982 27972 7580 21241 64614 181066 ROGER PROCTOR IT DEV. MANAGER 40817 114381 4836 13551 9670 27097 7573 21221 62896 176250 JUSTIN BLEAZARD VP UNDERWRITING 39763 111428 4981 13958 9420 26397 7568 21208 61732 172991 TIFFANY BERMINGHAM VP ENROLLMENT 38031 106574 5421 15192 9010 25247 2593 7266 55055 154279 FORM 990, PAGE 6, PART VI, LINE 2 BRANDON L SMART RANDALL REID SMART CCO BOARD MEMBER FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 6 EDUCATORS MUTUAL INSURANCE ASSOCIATION (EMIA) IS OWNED AND OVERSEEN BY MEMBERS OF THE ASSOCIATION. MEMBERS ARE THE POLICYHOLDERS OF THE INSURANCE CONTRACTS ISSUED BY EMIA. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT INDIVIDUALS TO SERVE ON THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR GOVERNING THE CORPORATE DIRECTION OF THE COMPANY. FORM 990, PAGE 6, PART VI, LINE 7B THE BOARD OF DIRECTORS HOLDS AN ANNUAL MEETING, WHICH IS OPEN TO ATTENDANCE BY ALL MEMBERS, TO ELECT NEW BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE CFO AND CONTROLLER BUT IS NOT SPECIFICALLY REVIEWED BY THE GOVERNING BODY. THE BOARD OF DIRECTORS DOES, HOWEVER, REVIEW AND APPROVE THE FINANCIAL STATEMENTS OF THE COMPANY, WHICH CONTAINS THE FINANCIAL DATA THAT IS REPORTED ON THE FORM 990 FOR THE CURRENT TAX YEAR. FORM 990, PAGE 6, PART VI, LINE 12C EMPLOYEES ARE REQUIRED TO CERTIFY ANNUALLY, AND THEN AGAIN AS NEEDED, REGARDING ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST. IN ADDITION, ANY INFORMATION OF POSSIBLE CONFLICTS OF INTERESTS BY OTHER SOURCES IS INVESTIGATED. EMPLOYEES ARE ALSO REQUIRED TO DISCLOSE SIGNIFICANT GIFTS, MEALS, ETC. THAT THEY MAY RECEIVE. FORM 990, PAGE 6, PART VI, LINE 15B EVERY THREE YEARS, THE COMPANY'S CFO CONDUCTS A MARKET SURVEY OF KEY POSITIONS AND ANNUAL SALARY INCREASES BY INDUSTRY. ANNUALLY, THE BOARD OF DIRECTORS APPROVES THE SALARY BUDGET OF THE COMPANY. FORM 990, PAGE 6, PART VI, LINE 19 THOSE ITEMS ARE CONFIDENTIAL INFORMATION. IF THERE IS A VALID REASON FOR AN INTERESTED PERSON TO REVIEW SUCH DOCUMENTS, THEY MAY MAKE A REQUEST TO THE COMPANY'S EXECUTIVE COMMITTEE OR BOARD OF DIRECTORS. FORM 990, PART XI, LINE 9 CHANGE IN POST-RETIREMENT BENEFITS 16,969 CHANGE IN NONADMITTED ASSETS 178,590 TOTAL 195,559 FRIEND TO FRIEND INC 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 872240029 CHARITABLE UT 501C3 PF N/A false EDUCATORS HEALTH PLANS LIFE ACCIDEN 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 204023720 INSURANCE UT N/A true TOTAL DENTAL ADMINISTRATORS OF UTAH 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 061671439 INSURANCE UT N/A true TOTAL DENTAL ADMINISTRATORS HEALTH 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 860844622 ADMIN SERV UT N/A true TOTAL DENTAL ADMINISTRATORS INC 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 870544289 ADMIN SERV UT N/A true DENTAL MANAGEMENT ADMINISTRATORS 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 510460233 ADMIN SERV UT N/A true RISK ALLIANCE INC 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 873202479 INSURANCE UT EHPL C CORP 603604 0.82000 true T1 CELL OF RISK ALLIANCE INC 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 884230389 INSURANCE UT EHPL C CORP 205000 0.82000 true U1 CELL OF RISK ALLIANCE INC 5101 SOUTH COMMERCE DRIVE MURRAY UT 84107 921555187 INSURANCE UT EHPL C CORP 205000 0.82000 true true false false true true false false false false true false true false true true false true false false EDUCATORS HEALTH PLANS LIFE ACCIDEN A 476944 ALLOCATION METHOD EDUCATORS HEALTH PLANS LIFE ACCIDEN J 476944 ALLOCATION METHOD EDUCATORS HEALTH PLANS LIFE ACCIDEN Q 4138430 ALLOCATION METHOD TOTAL DENTAL ADMINISTRATORS OF UTAH Q 245238 ALLOCATION METHOD TOTAL DENTAL ADMINISTRATORS HEALTH Q 306548 ALLOCATION METHOD TOTAL DENTAL ADMINISTRATORS INC Q 1027357 ALLOCATION METHOD DENTAL MANAGEMENT ADMINISTRATORS Q 1532536 ALLOCATION METHOD EDUCATORS HEALTH PLANS LIFE ACCIDEN E 1578938 ALLOCATION METHOD TOTAL DENTAL ADMINISTRATORS INC E 136898 ALLOCATION METHOD