State of Indiana Health Reimbursement Arrangement HRA Account Plan Trust

EIN: 566626298 Mutual Benefit

Spokane, WA

Total Revenue
$18,718,469
Total Expenses
$18,294,541
Total Assets
$321,245,258
Net Assets
$320,899,327
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Financial Trends

Organization Details

Formation Year
2003
Legal Domicile
WA
Principal Officer
Steven R Sherman
Phone
5098385571
Tax Period
2023-01-01 to 2023-12-31

State of Indiana Health Reimbursement Arrangement HRA Account Plan Trust, founded in 2003, is a mid-sized nonprofit in the Mutual Benefit sector that reported $18.7M in total revenue in fiscal year 2023. Revenue decreased 5% compared to the prior year. Net assets of $320.9M represent 206 months of operating reserves.

Mission

The Trust has been established to provide employees with health benefits as set forth in the related plan, while they are eligible to receive such benefits, and to provide such other permissible payments as may be determined from time to time. It is intended that the benefits and payments provided by the related plan and funded through the Trust be "life, sick, accident, or other benefits" as that phrase is defined in Section 501(c)(9) of the Internal Revenue Code.

Program Service Accomplishments

Program 1

This trust holds the assets of the State of Indiana Health Reimbursement Arrangement "HRA" Account Plan (the Plan) for employees of school corporations and governmental employers within the State of...

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This trust holds the assets of the State of Indiana Health Reimbursement Arrangement "HRA" Account Plan (the Plan) for employees of school corporations and governmental employers within the State of Indiana. The Plan is a defined contribution, health and welfare benefit plan commonly referred to as a "health reimbursement arrangement" plan. The Plan is designed to be a tax-free account for participants to pay health benefits not provided by Social Security, Medicare, or any other health insurance contract or plan. The payments or reimbursements may not be made for items paid or payable by any other insurance contract or plan, or for expenses that are deducted by the participant under any Section of the Internal Revenue Code or which were incurred prior to becoming a participant of the Plan. Reimbursement may be made for the out-of-pocket portion of premiums due for Medicare. The aforementioned expenses must be expenses of the participants, the spouses of the participants and/or the tax-qualified dependents of the participants.

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

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

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $6,229,099
Investment Income $12,489,370
Other Revenue $0
TOTAL REVENUE $18,718,469

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $1,656,385
TOTAL EXPENSES $18,294,541

Year-over-Year Comparison

2023 2022 Change
Revenue $18,718,469 $19,798,932 -0.1%
Expenses $18,294,541 $18,922,046 0.0%
Net Income $423,928 $876,886 -0.5%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
1
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
0
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
N/A Trustee 2.00
$0 $0 $102,805
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
2024 No data No data No data No data
2023 $18,718,469 $18,294,541 $321,245,258 $423,928
2022 $19,798,932 $18,922,046 $298,738,342 $876,886
2021 $23,046,860 $18,309,062 $344,630,068 $4,737,798
2020 $19,867,665 $17,992,025 $319,915,899 $1,875,640
2019 $18,299,709 $19,279,695 $299,533,414 $-979,986
2018 $19,648,141 $20,150,922 $269,932,641 $-502,781
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