2026-08-11T16:18:51-05:00 2025-12-31 640809101 HARPER RAINS KNIGHT & COMPANY PA 1052 HIGHLAND COLONY PKWY STE 100 RIDGELAND MS 39157 990 2025-01-01 587149036 MISSISSIPPI LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION MISS 6019813471 POST OFFICE BOX 4562 JACKSON MS 39216 BRYAN LAGG CHAIRMAN 6019813471 2026-07-08 1 BILL FELDER CPA P00745144 6016050722 2026-07-08 2025 2025-03-06 01:10:19Z BRYAN LAGG POST OFFICE BOX 4562 JACKSON MS 39216 2801861 0 X WWW.MSLIFEGA.ORG X 1985 MS GUARANTOR OF INSURANCE COMPANIES DOING BUSINESS IN THE STATE OF MISSISSIPPI 7 7 0 0 0 0 0 0 571684 1470809 1730179 1331052 0 0 2301863 2801861 0 0 1593637 8731418 266878 250448 0 0 0 490008 520047 2350523 9501913 -48660 -6700052 34961630 28261578 0 0 34961630 28261578 X THE ORGANIZATION IS A NONPROFIT ENTITY ORGANIZED TO PROTECT POLICYHOLDERS, BENEFICIARIES, ANNUITANTS, PAYEES AND ASSIGNEES OF LIFE INSURANCE POLICIES, HEALTH INSURANCE POLICIES, IMMEDIATE OR DEFERRED ANNUITY CONTRACTS AND SUPPLEMENTAL CONTRACTS AGAINST FAILURE IN THE PERFORMANCE OF CONTRACTUAL OBLIGATIONS DUE TO THE IMPAIRMENT OR INSOLVENCY OF A MEMBER INSURER ISSUING SUCH POLICIES OR CONTRACTS. 0 0 THE ASSOCIATION PROTECTS POLICYHOLDERS, BENEFICIARIES, ANNUITANTS, ETC. AGAINST FAILURE IN THE PERFORMANCE OF CONTRACTUAL OBLIGATIONS OF AN INSOLVENT MEMBER INSURER. 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X GORDON B HAYDEL 6019813471 PO BOX 4562 JACKSON MS 392164562 BCBS OF MS - BRYAN LAGG CHAIRMAN 2.00 X X 0 0 0 STATE FARM LIFE INS - ERIN DONALDSO DIRECTOR 0.50 X 0 0 0 STHN FRM BUR LF - JEFFERY STYRES DIRECTOR 0.50 X 0 0 0 MA MUTUAL LIFE INS - MICHAEL GOODWI DIRECTOR 0.50 X 0 0 0 PAN-AMERICAN LIFE INS- DANIEL LAGRO DIRECTOR 0.50 X 0 0 0 AMERICAN GENERAL - SEEMA TANEJA DIRECTOR 0.50 X 0 0 0 AMBETTER OF MAGNOLIA - AARON SISK SECRETARY/TREASURER 0.50 X X 0 0 0 GORDON B HAYDEL EXECUTIVE DIRECTOR 40.00 X 275030 0 0 275030 0 0 1 0 1 0 GORDON B HAYDEL P O BOX 4562 JACKSON MS 39216 DUTIES AS EXECUTIVE DIRECTOR 275030 1 RECOVERIES 900004 1028057 1028057 ASSESSMENTS 900004 415500 415500 PREMIUMS 900004 27252 27252 1470809 1331052 1331052 2801861 1470809 0 1331052 8731418 250448 71326 51687 15330 9600 4093 800 CLAIMS ADMINISTRATION 284222 ASSOCIATION DUES 57014 ASSESSMENT SURVEY 11003 BANK CHARGES 7792 7180 9501913 34961630 28261578 34961630 28261578 0 0 X 12105275 12105275 0 0 22856355 16156303 34961630 28261578 34961630 28261578 -6700052 0 X X 0 1 X 1 0 0 X 2801861 0 2801861 0 2801861 9501913 0 9501913 0 9501913 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ACT EXEMPTS THE ASSOCIATION FROM THE PAYMENT OF MISSISSIPPI INCOME TAXES. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED RELATED TO THE CURRENT YEAR AND THE ASSOCIATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2025 AND 2024 FOR WHICH LIABILITIES HAVE BEEN ESTABLISHED. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. X X X 0 0 0 GORDON B HAYDEL EXECUTIVE DIRECTOR 250448 0 0 0 24582 0 0 0 0 0 275030 0 0 0 SCHEDULE J, PART II TOTAL COMPENSATION FOR THE ENTITY'S EXECUTIVE DIRECTOR INCLUDES DISBURSEMENTS FOR ACCOUNTING, TRAVEL, MEETING EXPENSES AND STAFFING ASSISTANCE AS FOLLOWS: EXECUTIVE DIRECTOR COMPENSATION $250,448 STAFFING ASSISTANCE $18,976 MEETING EXPENSES $3,422 ACCOUNTING $2,184 FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION IS COMPRISED OF AN ASSOCIATION OF INSURERS TO ENABLE THE GUARANTY OF PAYMENT OF BENEFITS AND OF CONTINUATION OF COVERAGE. ANY INSURER LICENSED TO TRANSACT DIRECT LIFE INSURANCE, HEALTH INSURANCE, ANNUITY CONTRACTS AND SUPPLEMENTAL CONTRACTS IN MISSISSIPPI IS A MEMBER INSURER OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A PURSUANT TO MISSISSIPPI STATUTE THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS (GOVERNING BODY) SHALL BE SELECTED BY MEMBER INSURERS SUBJECT TO APPROVAL BY THE MISSISSIPPI COMMISSIONER OF INSURANCE. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO MISSISSIPPI STATUTE CERTAIN DECISIONS OF THE ORGANIZATION'S GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MISSISSIPPI COMMISSIONER OF INSURANCE, OTHER INSURANCE COMMISSIONERS AND OR CERTAIN COURTS. FOR EXAMPLE, ACTIONS WITH RESPECT TO AN IMPAIRED MEMBER INSURER, ADOPTION OF THE ORGANIZATION'S PLAN OF OPERATION AND AMENDMENTS THERETO, DELEGATION OF CERTAIN POWERS AND DUTIES, FILING OF VACANCIES ON THE BOARD OF DIRECTORS BY REMAINING BOARD MEMBERS, AND ADOPTION OF A SUMMARY DOCUMENT ARE SUBJECT TO THE APPROVAL OF THE MISSISSIPPI COMMISSIONER OF INSURANCE. FURTHERMORE, IN CONNECTION WITH CARRYING OUT ITS STATUTORY OBLIGATIONS WITH RESPECT TO POLICYHOLDERS OF IMPAIRED OR INSOLVENT MEMBER INSURERS CERTAIN ACTIONS ARE SUBJECT TO THE APPROVAL OF THE DOMICILIARY INSURANCE COMMISSIONER AND THE RECEIVERSHIP COURT (ALTERNATIVE POLICIES ADOPTED BY ORGANIZATION TO PROVIDE SUBSTITUTE COVERAGE, PREMIUM RATE CHANGE) OR A MISSISSIPPI COURT (IMPOSITION OF PERMANENT POLICY OR CONTRACT LIENS OR TEMPORARY MORATORIUMS OR LIENS ON PAYMENT OF CASH VALUES AND POLICY LOANS OR OTHER RIGHT TO WITHDRAW FUNDS). FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS AND REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR. A COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES) IS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY. THE ORGANIZATION'S GOVERNING BODY REVIEWS THE FORM 990, APPROVES THE FORM 990 FOR FILING WITH THE INTERNAL REVENUE SERVICE, AND AUTHORIZES OFFICERS OF THE ORGANIZATION TO EXECUTE THE FORM 990 ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, EXECUTIVE DIRECTOR AND ASSISTANT TO THE EXECUTIVE DIRECTOR SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTERESTS AND BUSINESS ETHICS POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE ORGANIZATION IS A TAX EXEMPT ORGANIZATION AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, THE ORGANIZATION CONDUCTS PERIODIC REVIEWS TO ENSURE THE ORGANIZATION IS IN COMPLIANCE WITH ITS CONFLICT OF INTEREST AND BUSINESS ETHICS POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR INCLUDES REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OF THE ORGANIZATION, USE OF COMPARABILITY DATA AND CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO DELIBERATIONS AND DECISIONS OF THE BOARD REGARDING THE COMPENSATION AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC THROUGH EMAIL AND REGULAR MAIL UPON REQUEST. FORM 990, PART XII, LINE 2C: THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.