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Nonprofit · EIN 62-1400862

TENNESSEE LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION

Tax-exempt · NASHVILLE, TN 37208

Financials

$5.7M$1.9M2023$71.1M$7M2024$23.2M$48.8M2025
Revenue Expenses · by fiscal year end
Financials of TENNESSEE LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$23,151,126$48,809,026-$25,657,900$91,252,660$0$91,252,660
December 31, 2024990$71,087,374$7,033,943$64,053,431$116,158,117$0$116,158,117
December 31, 2023990$5,715,618$1,882,697$3,832,921$51,003,375$0$51,003,375
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$20,573,996
Investment income
$2,246,427
Net gain from sales of assets
$8,572
Other revenue
$330,703

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$47,595,241
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$129,417
Accounting fees
$84,350
Travel
$1,625

Balance sheet and other

Total assets, start of year
$116,158,117
Total assets, end of year
$91,252,660
Total liabilities, end of year
$0
Net assets, end of year
$91,252,660
Publicly traded securities
$25,408,316
Net assets without donor restrictions
$418,533
Net assets with donor restrictions
$90,834,127
Gross receipts
$42,820,091
Employees
0
Volunteers
0
Year formed
1989
State of legal domicile
TN

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 RANDALL FOSTERCHAIRMAN
Trustee or director, Officer
1$0
JULIE BOWLINGVICE CHAIR
Trustee or director, Officer
0.5$0
VINCE BODNARSECRETARY/TREASURER (EFF. 9/25)
Trustee or director, Officer
0.5$0
DAKASHA WINTONDIRECTOR
Trustee or director
0.5$0
JEFF TINDALLDIRECTOR
Trustee or director
0.5$0
HUGH BARRETTDIRECTOR
Trustee or director
0.5$0
LYDIA MESSINADIRECTOR
Trustee or director
0.5$0
JOHN HALEYDIRECTOR
Trustee or director
0.5$0
STEVE SIMKINSDIRECTOR
Trustee or director
0.5$0
MIKE GRAHAMSECRETARY/TREASURER (THRU 8/25)
Trustee or director, Officer
0.5$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
D RANDALL FOSTERCHAIRMAN
Trustee or director, Officer
1$0
JULIE BOWLINGVICE CHAIR
Trustee or director, Officer
0.5$0
MIKE GRAHAMSECRETARY/TREASURER
Trustee or director, Officer
0.5$0
DAKASHA WINTONDIRECTOR
Trustee or director
0.5$0
JEFF TINDALLDIRECTOR
Trustee or director
0.5$0
HUGH BARRETTDIRECTOR
Trustee or director
0.5$0
LYDIA MESSINADIRECTOR
Trustee or director
0.5$0
JOHN HALEYDIRECTOR
Trustee or director
0.5$0
STEVE SIMKINSDIRECTOR
Trustee or director
0.5$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
D RANDALL FOSTERCHAIRMAN
Trustee or director, Officer
1$0
JULIE BOWLINGVICE CHAIR
Trustee or director, Officer
0.5$0
MIKE GRAHAMSECRETARY/TREASURER
Trustee or director, Officer
0.5$0
DAKASHA WINTONDIRECTOR
Trustee or director
0.5$0
JEFF TINDALLDIRECTOR
Trustee or director
0.5$0
HUGH BARRETTDIRECTOR
Trustee or director
0.5$0
LYDIA MESSINADIRECTOR
Trustee or director
0.5$0
JOHN HALEYDIRECTOR
Trustee or director
0.5$0
STEVE SIMKINSDIRECTOR
Trustee or director
0.5$0

Address and contacts

Address (IRS master file)
1320 ADAMS ST STE 1400, NASHVILLE, TN 37208-2495
Principal officer (990 for 2025)
BEN WHITEHOUSE, 1320 ADAMS STREET SUITE 1400, NASHVILLE, TN 37208
Signed the 990
BEN WHITEHOUSE, ADMINISTRATOR
Phone
(615) 242-8758
Return prepared by
FMC CPAS PLLC

Mission

SEE SCHEDULE O.INSURANCE COMPANIES LICENSED TO CONDUCT BUSINESS IN TENNESSEE ARE REQUIRED TO BE MEMBERS OF THE ASSOCIATION. THE ASSOCIATION'S EXPENSES AND BENEFITS ARE FUNDED BY ASSESSMENTS LEVIED ON MEMBER COMPANIES.

990 for the year ended December 31, 2025

Program accomplishments

  • THE ORGANIZATION PAID CLAIMS RELATED TO SEVEN (7) INSOLVENT INSURANCE COMPANIES FOR THE BENEFIT OF THE TENNESSEE RESIDENTS INSURED BY THE INSOLVENT 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
62-1400862
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1990
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$91,252,660
Income (IRS master file)
$42,820,091

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$23,151,126$48,809,026$91,252,660XML
990December 2024$71,087,374$7,033,943$116,158,117XML
990December 2023$5,715,618$1,882,697$51,003,375XML
990December 2022$313,188$560,071$45,795,755IRS
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 62-1400862).

Questions about TENNESSEE LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION

What is the EIN of TENNESSEE LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
The employer identification number (EIN) of TENNESSEE LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION is 62-1400862.
Is TENNESSEE LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1990.
Are donations to TENNESSEE LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does TENNESSEE 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 TENNESSEE 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 TENNESSEE 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 TENNESSEE LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
The 990 for the year ended December 31, 2025 names BEN WHITEHOUSE.
Who are the officers and directors of TENNESSEE 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 TENNESSEE LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $23,151,126, expenses of $48,809,026 and total assets of $91,252,660 at year end.

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