Trust for the Post Employment Health Plan for Collectively Bargained Public Employees (EIN 363766045) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

Paula Miller

Phone

6144358378

Tax Period

2025-01-01 to 2025-12-31

Trust for the Post Employment Health Plan for Collectively Bargained Public Employees, founded in 1991, is a mid-sized nonprofit that reported $34.5M in total revenue in fiscal year 2025. Revenue grew 17% year-over-year, indicating healthy expansion. Expenses of $71.3M exceeded revenue, resulting in a 106% operating deficit.

Mission

The mission of the Trust is to provide a means for public sector employees of state &/or local governments (& their political subdivisions) to address post employment medical exp.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $34,526,864

Investment Income $0

Other Revenue $0

TOTAL REVENUE $34,526,864

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $71,252,011

Other Expenses $1,706,173

TOTAL EXPENSES $71,252,011

Year-over-Year Comparison

	2025	2024	Change
Revenue	$34,526,864	$29,616,151	+0.2%
Expenses	$71,252,011	$32,956,025	+1.2%
Net Income	$-36,725,147	$-3,339,874	+10.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Paula Miller	Chief Trust Officer	0.0		$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$34,526,864	$71,252,011	$345,249,141	$-36,725,147
2024	$29,616,151	$32,956,025	$350,091,521	$-3,339,874
2023	$32,839,122	$22,057,491	$321,463,236	$10,781,631
2022	$27,709,605	$17,671,978	$277,732,612	$10,037,627
2021	$38,285,149	$40,213,263	$299,686,662	$-1,928,114
2020	$30,269,693	$16,446,812	$273,488,115	$13,822,881

Trust for the Post Employment Health Plan for Collectively Bargained Public Employees