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Nonprofit · EIN 82-0399719

IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION

Tax-exempt · MERIDIAN, ID 83646

Financials

$862K$318K2023$5.4M$894K2024$2M$3.9M2025
Revenue Expenses · by fiscal year end
Financials of IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,994,740$3,921,483-$1,926,743$12,331,037$198$12,330,839
December 31, 2024990$5,424,253$894,355$4,529,898$13,794,616$22,915$13,771,701
December 31, 2023990$862,147$317,710$544,437$9,139,119$10,804$9,128,315
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,598,340
Investment income
$396,400
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$3,585,792
Compensation of officers, directors and key employees
$118,800
Salaries, compensation and benefits (total)
$118,800
Professional fundraising fees
$0
Legal fees
$5,068
Accounting fees
$17,895
Travel
$18,387

Balance sheet and other

Total assets, start of year
$13,794,616
Total assets, end of year
$12,331,037
Total liabilities, end of year
$198
Net assets, end of year
$12,330,839
Publicly traded securities
$9,582,302
Net assets without donor restrictions
$12,330,839
Gross receipts
$1,994,740
Employees
0
Volunteers
0
Year formed
1977
State of legal domicile
ID

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
Candie KinchExecutive Director
Officer
40$118,800
Blue Cross of Idaho Health Service IncDirector
Institutional trustee
0.25$0
Farm Bureau Mutual Insurance Company of IdahoDirector
Institutional trustee
0.25$0
Farmers New World Life Insurance CompanyDirector
Institutional trustee
0.25$0
Metropolitan Life Insurance CompanyDirector
Institutional trustee
0.25$0
Northwestern Mutual Life Insurance CompanyDirector
Institutional trustee
0.25$0
Regence Blueshield of Idaho IncDirector
Institutional trustee
0.25$0
United Heritage Life Insurance CompanyDirector
Institutional trustee
0.25$0
Brian WonderlichChairman of the Board of Directors
Officer
1$0
Jeffrey NeumeyerrVice Chairman
Officer
1$0
Kim DeckerSecretary Treasurer
Officer
1$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
Candie KinchExecutive Director
Officer
40$114,000
Blue Cross of Idaho Health Service IncDirector
Institutional trustee
0.25$0
Farm Bureau Mutual Insurance Company of IdahoDirector
Institutional trustee
0.25$0
Farmers New World Life Insurance CompanyDirector
Institutional trustee
0.25$0
Metropolitan Life Insurance CompanyDirector
Institutional trustee
0.25$0
Northwestern Mutual Life Insurance CompanyDirector
Institutional trustee
0.25$0
Regence Blueshield of Idaho IncDirector
Institutional trustee
0.25$0
United Heritage Life Insurance CompanyDirector
Institutional trustee
0.25$0
Brian WonderlichChairman of the Board of Directors
Officer
1$0
Mathew DahlVice Chairman
Officer
1$0
Kim DeckerSecretary Treasurer
Officer
1$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
Candie KinchExecutive Director
Officer
40$107,000
Blue Cross of Idaho Health Service IncDirector
Institutional trustee
0.25$0
Farm Bureau Mutual Insurance Company of IdahoDirector
Institutional trustee
0.25$0
Farmers New World Life Insurance CompanyDirector
Institutional trustee
0.25$0
Metropolitan Life Insurance CompanyDirector
Institutional trustee
0.25$0
Northwestern Mutual Life Insurance CompanyDirector
Institutional trustee
0.25$0
Regence Blueshield of Idaho IncDirector
Institutional trustee
0.25$0
United Heritage Life Insurance CompanyDirector
Institutional trustee
0.25$0
Brian WonderlichChairman of the Board of Directors
Officer
1$0
Mathew DahlVice Chairman
Officer
1$0
Kim DeckerSecretary/Treasurer
Officer
1$0

Address and contacts

Address (IRS master file)
6700 N LINDER RD STE 156 PMB 144, MERIDIAN, ID 83646-6608
In care of
% CANDIE KINCH
Principal officer (990 for 2025)
Candie Kinch, 6700 N LINDER RD STE 156, PMB 144, MERIDIAN, ID 83646
Signed the 990
Candie Kinch, Executive Director
Phone
(208) 378-9510

Mission

Pursuant to Section 41-4302 Idaho Code the Association was established to protect policyholders of life insurance health insurance and annuity contracts in the event of the insolvency of the insurer that issued the policy of contract.

990 for the year ended December 31, 2025

Program accomplishments

  • The Associations purpose is to offer protection to Idaho resident policyholders if the insurance company that issued their life annuity or health insurance policy fails. This is the Associations sole program service occupying 100% of its time. In 2025 the Association extended policyholder benefits to Idaho resident insureds of five insolvent insurers. Additionally it supported insurance company receivers former insureds and others involved in various open and closed insolvency estates.0

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
82-0399719
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
2009
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$12,331,037
Income (IRS master file)
$1,994,740

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,994,740$3,921,483$12,331,037XML
990December 2024$5,424,253$894,355$13,794,616XML
990December 2023$862,147$317,710$9,139,119XML
990December 2022$368,009$369,153$8,005,904IRS
990December 2021–––IRS
990December 2020–––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 82-0399719).

Questions about IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION

What is the EIN of IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION?
The employer identification number (EIN) of IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION is 82-0399719.
Is IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2009.
Are donations to IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does IDAHO LIFE & 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 IDAHO LIFE & 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 IDAHO LIFE & 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 IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION?
The 990 for the year ended December 31, 2025 names Candie Kinch.
Who are the officers and directors of IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $118,800 (Candie Kinch, Executive Director).
How much revenue does IDAHO LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,994,740, expenses of $3,921,483 and total assets of $12,331,037 at year end.

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