2025-09-26T11:42:26+00:00 2024-12-31 870516083 Larson & Company PC 11240 S River Heights Dr Ste 300 South Jordan UT 840955123 990 2024-01-01 870189237 Educators Mutual Insurance Association of Utah EDUC 8012627476 5101 South Commerce Drive Murray UT 84107 Steven C Morrison CEO 8012627476 2025-09-26 true true Richard Scoresby P00573067 8013131900 2025-09-26 2024 2025-03-06 01:10:19Z Steven C Morrison 5101 South Commerce Drive Murray UT 84107 110792614 false X WWW.EMIHEALTH.COM X 1935 UT PROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS. 9 9 60 0 2379065 273973 0 0 52819728 57729696 4675766 4149815 563884 511474 58059378 62390985 300 1000663 36603499 27723295 10324763 9079970 0 0 0 7393143 8085247 54321705 45889175 3737673 16501810 210691146 239538875 36534271 38598006 174156875 200940869 PROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS. false false PROVIDE LIFE, ACCIDENT, AND HEALTH INSURANCE TO EDUCATIONAL GROUPS. 0 false 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 true false true false false false false false false false false false false false false false false false true true true false false true 17082 0 true 60 true true true false false false false false false false X 9 9 true false false false true true true true true false false false false true true true true true false true false false X Michael Greenhalgh 8012627476 5101 South Commerce Drive Murray UT 84107 Bryan Sprague Board Member 1.0 1.0 X 3582 9818 40 Clint Halverson Board Member 1.0 1.0 X 2620 7180 40 Corey Callahan Board Member 1.0 1.0 X 2967 8133 40 Jennifer Boehme Board Member 1.0 1.0 X 3288 9012 40 Mike Francis Board Member 1.0 1.0 X 2941 8059 40 Paul Gottfredson Board Member 1.0 1.0 X 3903 10697 40 Randy Smart Board Member 1.0 1.0 X 3582 9818 40 Scott Thornton Board Member 1.0 1.0 X 3261 8939 40 Wendell Page Bennett Board Member 1.0 1.0 X 3582 9818 40 David Lowther Chief Operating Officer 11.0 29.0 X 117426 321836 83402 Michael Greenhalgh Chief Financial Officer 11.0 29.0 X 146901 402621 95809 Steven Morrison Chief Executive Officer 11.0 29.0 X 194902 534180 109657 Brandon Smart Chief Legal Counsel/Compliance Officer 11.0 29.0 X 82443 225957 68924 Cindy Dunnavant Senior VP - Sales and Marketing 11.0 29.0 X 98051 268735 50968 David Wood Chief Actuary 11.0 29.0 X 99278 272098 75035 Joseph Campbell Chief Information Officer 11.0 29.0 X 89886 246354 77134 Brandon Jorgensen VP - Utah Sales 11.0 29.0 X 76846 210617 68123 Justin Bleazard VP - Underwriting 11.0 29.0 X 68676 188224 66131 Mark Pingree Actuary 11.0 29.0 X 68786 188529 66373 Roger Proctor IT Development Manager 11.0 29.0 X 70493 193203 67080 Stephen Clay Controller 11.0 29.0 X 72763 199426 68267 1216177 3333254 897263 35 false true false MPHASIS CORPORATION 5353 North 16th Street STE 400 Phoenix AZ 85016 Claims Software License & Maintenance 917365 ZELIS PAYMENTS HOLDING LLC PO Box 874488 Kansas City MO 64187 Claims Payment Processing & Postage 839436 VALCOM SALT LAKE CITY LC (VLCM) 852 East Arrowhead Lane SALT LAKE CITY UT 84107 IT Equipment & Licenses 819084 UTAH HEALTH INFORMATION NETWORK 1226 EAST 6600 SOUTH Salt Lake City UT 84121 Claims Processing 529275 MILLIMAN SOLUTIONS LLC 17335 GOLF PARKWAY STE 100 Brookfield WI 53045 Actuarial Services 464320 18 0 Insurance Premiums 524298 34321466 34321466 Service & Other Income 524298 21029165 21029165 Non-Education Group Income 531120 1902121 1902121 EHPL Rental Income 524114 476944 476944 0 0 0 0 57729696 5081462 5081462 685668 174194 511474 0 511474 511474 47295788 48227435 -931647 0 -931647 -931647 0 0 0 0 0 0 62390985 55350631 2379065 4661289 1000663 27723295 1008660 5856451 355556 1268808 590495 22460 42179 18198 242645 2735549 26857 525663 321124 30511 560785 64116 Change in Loss Reserves 2422215 Equipment Expense 818643 Federal Income Tax Provision 144406 Group Service Fees 137197 -27301 45889175 18180114 19023309 0 0 25661109 4463361 21645595 21197748 102085116 70174081 58247352 119662840 0 10532969 9480897 210691146 239538875 10205087 8779894 47415 366986 5069862 10064278 0 21211907 19386848 36534271 38598006 X 174156875 200940869 174156875 200940869 210691146 239538875 X 16501810 10760702 -478518 X false true true false false true X 7263039 7263039 16563852 2726790 13837062 1834218 1736571 97647 21197748 115878604 C Closely-held equity interests 115878604 C Financial derivatives Mortgage Loans - Real Estate 3784236 C 119662840 Federal Income Taxes Aggregate Life Policy Reserves 62578 Aggregate Health Reserves 7278774 Unpaid Claims 5663991 Amounts withheld for Others 1411824 Post-Retirement Benefits Reserve 2667597 Remittances & Items Not Allocated 921709 Due to Affiliates 1380375 19386848 X 40818986 174194 174194 40644792 1411793 20334400 21746193 62390985 24317176 174194 174194 24142982 1411793 20334400 21746193 45889175 Schedule D, Part IV, Line 2b Explanation of escrow agreement 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, Part X, Line 2 FIN 48 (ASC 740) footnote 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, 2024, the Association had no uncertain tax positions that required either recognition or disclosure in the financial statements. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expenses - 174194 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Reimbursements by Uninsured Plans - 20334400 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 174194 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Reimbursements by Uninsured Plans - 20334400 true Friend to Friend Inc 5101 S Commerce Drive MURRAY UT 84107 872240029 501c3 1000000 Support 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds GRANTS ARE ONLY MADE TO Friend to Friend, Inc., A CLOSELY RELATED ORGANIZATION. AS SUCH, NO PROCEDURES TO MONITOR THE USE OF GRANT FUNDS ARE NEEDED. X true true X X X false false false Steven Morrison Chief Executive Officer 108819 298247 86083 235933 0 0 23342 63974 5972 16369 224216 614523 0 0 Michael Greenhalgh Chief Financial Officer 81562 223541 65339 179080 0 0 17494 47947 8118 22250 172513 472818 0 0 David Lowther Chief Operating Officer 67541 185114 49885 136722 0 0 14243 39036 8053 22070 139722 382942 0 0 David Wood Chief Actuary 57085 156457 42193 115641 0 0 12055 33039 8004 21937 119337 327074 0 0 Cindy Dunnavant Senior VP - Sales and Marketing 54808 150217 43243 118518 0 0 10817 29646 2808 7697 111676 306078 0 0 Joseph Campbell Chief Information Officer 54440 149206 35446 97148 0 0 12625 34601 7995 21913 110506 302868 0 0 Brandon Smart Chief Legal Counsel/Compliance Officer 49180 134791 33263 91166 0 0 10458 28664 7967 21835 100868 276456 0 0 Brandon Jorgensen VP - Utah Sales 44166 121049 32680 89568 0 0 10242 28071 7969 21841 95057 260529 0 0 Stephen Clay Controller 44434 121783 28329 77643 0 0 10304 28242 7945 21776 91012 249444 0 0 Roger Proctor IT Development Manager 43095 118113 27398 75090 0 0 9994 27390 7938 21758 88425 242351 0 0 Mark Pingree Actuary 42291 115911 26495 72618 0 0 9807 26880 7936 21750 86529 237159 0 0 Justin Bleazard VP - Underwriting 42024 115177 26652 73047 0 0 9745 26709 7933 21744 86354 236677 0 0 Schedule J, Part I, Line 1a Travel for companions The association provided travel for companions including family members for bona fide business purposes. This included airfare, accommodations, and other travel related expenses. This was provided for family members to accompany the three officers, one director, three key employees and two highly compensated employees on business trips. This benefit was not treated as taxable compensation to the listed persons. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Brandon L Smart - Family relationship, Randall Reid Smart - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders 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, Part VI, Line 7a Members or stockholders electing members of governing body 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, Part VI, Line 7b Decisions requiring approval by members or stockholders THE BOARD OF DIRECTORS HOLDS AN ANNUAL MEETING, WHICH IS OPEN TO ATTENDANCE BY ALL MEMBERS, TO ELECT NEW BOARD MEMBERS. Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Part VI, Line 12c Conflict of interest policy 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, Part VI, Line 15b Process to establish compensation of other employees 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, Part VI, Line 19 Required documents available to the public 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 Other changes in net assets or fund balances Change in post-retirement benefits - 44439; Change in non-admitted assets - -522957; Friend to Friend Inc 5101 South Commerce Drive Murray UT 84107 872240029 Charitable Support UT 501(c)(3) PF NA false Educators Health Plans Life Accident and Health 5101 South Commerce Drive Murray UT 84107 204023720 Insurance UT EMI C Corporation 154882937 164043225 0.82 true Total Dental Administrators of Utah 5101 South Commerce Drive Murray UT 84107 061671439 Insurance UT EHPL C Corporation 671963 495787 0.82 true Total Dental Administrators Health 5101 South Commerce Drive Murray UT 84107 860844622 Administration Services UT EHPL C Corporation 1301361 1708522 0.82 true Total Dental Administrators Inc 5101 South Commerce Drive Murray UT 84107 870544289 Administration Services UT EHPL C Corporation 2066013 2310694 0.82 true Dental Management Administrators 5101 South Commerce Drive Murray UT 84107 510460233 Administration Services UT EHPL C Corporation 2161770 1969668 0.82 true Risk Alliance Inc 5101 South Commerce Drive Murray UT 84107 873202479 Insurance UT EHPL C Corporation 0 592092 0.82 true T1 Cell of Risk Alliance INC 5101 South Commerce Drive Murray UT 84107 884230389 Insurance UT EHPL C Corporation 0 163891 0.82 true U1 Cell of Risk Alliance INC 5101 South Commerce Drive Murray UT 84107 921555187 Insurance UT EHPL C Corporation 0 204891 0.82 true true true false true true false false false false true false true false true true false true false false Educators Health Plans Life Accident and Health A 476944 ALLOCATION METHOD Educators Health Plans Life Accident and Health B 50000000 CASH AMOUNT Educators Health Plans Life Accident and Health D 943887 ALLOCATION METHOD Dental Management Administrators D 394582 ALLOCATION METHOD Total Dental Administrators Inc E 167003 ALLOCATION METHOD Total Dental Administrators Health E 52379 ALLOCATION METHOD Educators Health Plans Life Accident and Health J 476944 ALLOCATION METHOD Educators Health Plans Life Accident and Health Q 5648654 ALLOCATION METHOD Total Dental Administrators of Utah Q 92745 ALLOCATION METHOD Total Dental Administrators Health Q 211138 ALLOCATION METHOD Total Dental Administrators Inc Q 964971 ALLOCATION METHOD Dental Management Administrators Q 1070781 ALLOCATION METHOD