2025-09-30T14:00:25+00:00 2024-12-31 440160260 Forvis Mazars LLP 211 N Broadway Suite 600 St Louis MO 631022733 990 2024-01-01 431427497 Missouri Hospital Plan MISS 5738935300 4700 Country Club Drive Jefferson City MO 65109 AARON D COOPER CFO 5738935300 2025-09-30 true true Kristen Hankins P01256574 3142315544 2025-09-30 2024 2025-03-06 01:10:19Z Dana L Frese 4700 Country Club Drive Jefferson City MO 65109 63959147 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 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 9 0 0 0 0 0 59146431 46456419 3840118 10265118 0 0 62986549 56721537 0 0 52472028 52637775 0 0 0 0 0 4836188 5746634 57308216 58384409 5678333 -1662872 259436327 276260270 70561925 78368927 188874402 197891343 NONE false false 52862724 0 46456419 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 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. 52862724 false 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 false false true true true false false true X 0 0 0 false false false false false false false false X 11 9 false true false false true true true true true false false false true true true true true true true true false false X AARON COOPER 5738935300 4700 COUNTRY CLUB DRIVE JEFFERSON CITY MO 65109 CHRISTINA L GILLESPIE DIRECTOR 1.0 1.0 X 0 6200 0 CHRISTOPHER T AHRENS CHAIRMAN/DIRECTOR 1.0 1.0 X 0 11200 0 DARIN L HAUG DIRECTOR 1.0 1.0 X 0 9300 0 FREDERICK G HEESE DIRECTOR 1.0 1.0 X 0 8100 0 GASPARE V CALVARUSO DIRECTOR 1.0 1.0 X 0 3750 0 HERB B KUHN DIRECTOR 1.0 1.0 X 0 7750 0 JOHN M POORE DIRECTOR 1.0 1.0 X 0 2600 0 JON D DOOLITTLE DIRECTOR 1.0 1.0 X 0 10200 0 LEWIS E MELAHN DIRECTOR 1.0 1.0 X 0 9650 0 LORI L WIGHTMAN DIRECTOR 1.0 1.0 X 0 9050 0 PAULA F BAKER DIRECTOR 1.0 1.0 X 0 6800 0 AARON D COOPER CFO 0.0 40.0 X 0 389397 85105 DANA L FRESE PRESIDENT & CEO 0.0 40.0 X 0 701220 98823 JESSECA MUENKS VICE-PRESIDENT 40.0 0.0 X 0 203271 26582 NATHAN WELSER SR. ACCOUNT EXECUTIVE 40.0 0.0 X 0 119466 38008 NICOLE SUBLETT DIRECTOR OF COMPLIANCE 40.0 0.0 X 0 232390 38977 REBECCA BRANSON HILL VICE-PRESIDENT MARKETING & INFORMATION TECHNOLOGY 40.0 0.0 X 0 206814 48228 TYGE W FOURTNER PRESIDENT 40.0 0.0 X 0 255014 63915 0 2192172 399638 0 false true false 0 0 DIRECT PREMIUM EARNED 524126 44169177 44169177 0 0 ASSUMED PREMIUM EARNED FROM MLA 524126 2287242 2287242 0 0 0 0 0 0 46456419 6131023 0 0 6131023 0 0 11371705 7237610 4134095 0 4134095 4134095 0 0 0 0 0 0 56721537 46456419 0 10265118 52637775 52637775 4975204 0 4975204 0 495481 0 495481 0 51000 0 51000 0 MEMBERSHIP FEES 201000 201000 0 0 LICENSE, FILING, & EXAM FEES 23949 23949 0 0 0 0 0 0 58384409 52862724 5521685 0 0 0 21814603 9362235 0 0 12717159 11821536 0 0 0 0 0 0 0 0 0 0 0 0 0 0 151287637 173191037 72652286 80532713 0 0 964642 1352749 259436327 276260270 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 70561925 78368927 70561925 78368927 X 0 0 6418480 6418480 182455922 191472863 188874402 197891343 259436327 276260270 -1662872 10679813 0 X false true true false Closely-held equity interests Financial derivatives INVESTMENT IN SUBSIDIARY 80532713 F 80532713 Federal Income Taxes LOSS RESERVE 45153092 LAE RESERVE 15801661 UNEARNED PREMIUM RESERVE 14848698 ADMINISTRATIVE EXPENSE RESERVE 1137798 CEDED BALANCES PAYABLE 1426243 ADVANCE PREMIUM 1435 78368927 45477406 -10748650 -10748650 56226056 495481 0 495481 56721537 33140278 0 0 33140278 495481 24748650 25244131 58384409 Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CEDED PREMIUM EARNED - -10748650 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements CEDED PREMIUM EARNED - 10748650 POLICYHOLDER DIVIDENDS - 14000000 false true false false false false false false false AARON D COOPER CFO 0 278007 0 64341 0 47049 0 40618 0 44487 0 474502 0 0 DANA L FRESE PRESIDENT & CEO 0 426032 0 131896 0 143292 0 42900 0 55923 0 800043 0 0 JESSECA MUENKS VICE-PRESIDENT 0 169980 0 22125 0 11166 0 22100 0 4482 0 229853 0 0 TYGE W FOURTNER PRESIDENT 0 199502 0 43710 0 11802 0 31353 0 32562 0 318929 0 0 NICOLE SUBLETT DIRECTOR OF COMPLIANCE 0 198980 0 26312 0 7098 0 22635 0 16342 0 271367 0 0 REBECCA BRANSON HILL VICE-PRESIDENT MARKETING & INFORMATION TECHNOLOGY 0 163708 0 27625 0 15481 0 22516 0 25712 0 255042 0 0 NATHAN WELSER SR. ACCOUNT EXECUTIVE 0 107538 0 11420 0 508 0 15677 0 22331 0 157474 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 $28,813 DANA L FRESE $114,244 Form 990, Part V, Line 3a STATEMENTS REGARDING OTHER IRS FILINGS AND TAX COMPLIANCE MHP earned approximately $2.3M 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. 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 an independent public accounting firm with assistance from MHP's finance team. The document is then reviewed and 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 (MODCI) and are publicly available documents through that regulatory agency. In addition, MODCI 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 MODCI or through Missouri's Secretary of State. 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 25785267 131974029 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 true false false true false HEALTHCARE SERVICES ASSOCIATION M 201000 ACTUAL COST HEALTHCARE SERVICES ASSOCIATION M 4901410 ACTUAL COST HEALTHCARE SERVICES ASSOCIATION M 51000 ACTUAL COST MEDICAL LIABILITY ALLIANCE R 6984000 ACTUAL COST MEDICAL LIABILITY ALLIANCE S 2309694 ACTUAL COST