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Nonprofit · EIN 58-1737531

GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION

Tax-exempt · DULUTH, GA 30096

Financials

$8.4M$3.1M2023$3M$13.5M2024$6.9M$23.1M2025
Revenue Expenses · by fiscal year end
Financials of GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$6,902,533$23,094,093-$16,191,560$78,454,784$0$78,454,784
December 31, 2024990$3,011,234$13,453,320-$10,442,086$94,646,344$0$94,646,344
December 31, 2023990$8,427,614$3,118,415$5,309,199$105,088,430$0$105,088,430
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$5,258,983
Investment income
$1,643,550
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$22,374,571
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$43,713
Accounting fees
$20,646

Balance sheet and other

Total assets, start of year
$94,646,344
Total assets, end of year
$78,454,784
Total liabilities, end of year
$0
Net assets, end of year
$78,454,784
Publicly traded securities
$75,463,891
Net assets without donor restrictions
$78,454,784
Gross receipts
$6,902,533
Employees
0
Volunteers
10
Year formed
1981
State of legal domicile
GA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
D Harley Yancey IVChairman
Trustee or director, Officer
0.1$0
Ted KennedyVice Chairman
Trustee or director, Officer
0.1$0
Doug WheelerDirector
Trustee or director, Officer
0.1$0
Gary HenningDirector
Trustee or director
0.1$0
Kevin HowardDirector
Trustee or director
0.1$0
Lamar BarnettDirector
Trustee or director
0.1$0
Nick DeJongDirector
Trustee or director
0.1$0
Bill PratherDirector (as of October 2025)
Trustee or director
0.1$0
Raymond G WaughDirector (thru October 2025)
Trustee or director
0.1$0
Brian FaisonDirector
Trustee or director
0.1$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
D Harley Yancey IVChairman
Trustee or director, Officer
0.1$0
Ted KennedyVice Chairman
Trustee or director, Officer
0.1$0
Eugene ChoateSecretary/Treasurer
Trustee or director, Officer
0.1$0
Raymond WaughDirector
Trustee or director
0.1$0
Norah B JonesDirector
Trustee or director
0.1$0
Steve BeaverDirector
Trustee or director
0.1$0
Kirkland McGheeDirector
Trustee or director
0.1$0
Nick DeJongDirector
Trustee or director
0.1$0
Gary HenningDirector
Trustee or director
0.1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
D Harley Yancey IVChairman
Trustee or director, Officer
0.1$0
Ted KennedyVice Chairman
Trustee or director, Officer
0.1$0
Eugene ChoateSecretary/Treasurer
Trustee or director, Officer
0.1$0
Raymond WaughDirector
Trustee or director
0.1$0
Norah B JonesDirector
Trustee or director
0.1$0
Steve BeaverDirector
Trustee or director
0.1$0
Kirkland McGheeDirector
Trustee or director
0.1$0
Nick DeJongDirector
Trustee or director
0.1$0
Gary HenningDirector
Trustee or director
0.1$0

Address and contacts

Address (IRS master file)
3700 CRESTWOOD PKWY NW STE 400, DULUTH, GA 30096-5585
Principal officer (990 for 2025)
Frank Knighton Jr, 3700 Crestwood Parkway Ste 400, Duluth, GA 30096
Signed the 990
Frank Knighton Jr, Executive Director
Phone
(770) 621-9835
Return prepared by
Aprio Advisory Group LLC

Mission

To protect Georgia resident policy owners, insureds, and beneficiaries of life & health insurance and annuity policies, plans or contracts against failure in the performance of contractual obligations due to the insolvency of the insurer.

990 for the year ended December 31, 2025

Program accomplishments

  • The persons benefited by the organization were Georgia resident policy owners, insureds, and beneficiaries of life & health and annuity policies, plans or contracts of insolvent insurers. When an admitted life and health insurer is declared to be insolvent and ordered to liquidate, the association is required to assume certain contractual obligations of that company in order to protect Georgia resident policyholders. In compliance with this obligation, the association endeavors to cancel all cancelable policies and to settle all non-cancelable policies through reinsurance or sale as soon as possible after the association assumes the administrative responsibility for policies of insolvent insurance companies.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
58-1737531
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1994
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$78,454,784
Income (IRS master file)
$6,902,533

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$6,902,533$23,094,093$78,454,784XML
990December 2024$3,011,234$13,453,320$94,646,344XML
990December 2023$8,427,614$3,118,415$105,088,430XML
990December 2022$2,442,191$1,538,053$99,779,231IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-1737531).

Questions about GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION

What is the EIN of GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
The employer identification number (EIN) of GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION is 58-1737531.
Is GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1994.
Are donations to GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
The 990 for the year ended December 31, 2025 names Frank Knighton Jr.
Who are the officers and directors of GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
How much revenue does GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $6,902,533, expenses of $23,094,093 and total assets of $78,454,784 at year end.

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