2024-11-15T09:55:00-08:00 2023-12-31 275360847 CROSSLIN PLLC 3803 BEDFORD AVE STE 103 NASHVILLE TN 37215 990 2023-01-01 237182287 Tennessee Insurance Guaranty Association TENN 6152426839 3100 West End Avenue Suite 670 Nashville TN 37203 Lorrie Brouse Exec. Secretary 2024-11-15 true true Rodney C Brower P00168898 6153205500 2023 2024-10-15 13:58:12Z Lorrie Brouse 3100 West End Avenue Suite 670 Nashville TN 37203 6316558 false X www.tiga.net X 1973 TN TO OPERATE A PROPERTY AND CASUALTY SELF ASSESSMENT GUARANTY FUND AS DIRECTED UNDER TENNESSEE STATUTE (SEE T.C.A. 56-12-101 ET SEQ.). 5 5 5 0 0 2804008 2585250 2652129 3731308 0 5456137 6316558 0 0 778826 754328 0 0 3873691 4119801 4652517 4874129 803620 1442429 163937561 171163342 66947606 64263371 96989955 106899971 TO OPERATE A PROPERTY AND CASUALTY SELF ASSESSMENT GUARANTY FUND AS DIRECTED UNDER TENNESSEE STATUTE (SEE T.C.A. 56-12-101 ET SEQ.). false false 3110366 2585250 THE SOLE ACTIVITY IS TO OPERATE A PROPERTY AND CASUALTY SELF ASSESSMENT GUARANTY FUND WHICH INVOLVES MAKING ASSESSMENTS OF MEMBER COMPANIES AND THE PAYMENT OF CLAIMS ARISING FROM MEMBER INSOLVENCY AS DIRECTED UNDER TENNESSEE STATUTE (SEE T.C.A. 56-12-101 ET SEQ.). 3110366 false false false false false false false false false true true false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 180 0 true 5 true false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false X Lorrie K Brouse 6157265634 3100 West End Avenue Suite 670 Nashville TN 37203 Lorrie Brouse Exec. Secretary 27.00 0.00 X 163512 0 0 Kerry Nations Administrator 45.00 0.00 127860 0 0 Beth Ann Dufur Claim Manager 45.00 0.00 107073 0 0 John Mize Chairman 2.00 0.00 X 0 0 0 Shawn Johnson Board Member 2.00 0.00 X 0 0 0 Lisa Pierce Board Member 2.00 0.00 X 0 0 0 Edward Lancaster Board Member 2.00 0.00 X 0 0 0 Tracey Gentry Harney Board Member 1.00 0.00 X 0 0 0 398445 3 false true false Carlisle Medical 501 Boulevard Park E Mobile AL 36609 Contracted Services 937269 Sunrise Medical Solutions 12002 Volunteer Parkway Mt Juliet TN 37122 Contracted Services 200491 CorVel Corporation 12910 Shelbyville Rd 236 Louisville KY 40243 Contracted Services 124234 American Center Partnership 3100-3102 West End Avenue Nashville TN 37203 Contracted Services 113879 Gideon Essary Tario & Carter PLC 4400 Harding Pike STE 1000 Nashville TN 37205 Contracted Services 132181 5 0 Claims Reimbursements 524126 89128 89128 Liquidation Distributions 900099 2496122 2496122 2585250 3731308 3731308 0 0 0 0 0 0 0 0 6316558 2585250 3731308 0 0 0 0 163512 163512 0 415681 415681 0 175135 175135 0 0 11956 11956 0 0 0 194823 194823 146299 146299 0 11999 11999 0 0 0 0 0 0 0 0 38947 38947 23193 23193 Claims Paid 2397722 2397722 Claims Adjustment 712644 712644 Computer Licenses & Backup 282406 282406 Leases 123246 123246 176566 176566 4874129 3110366 1763763 0 9502068 7252706 399507 615727 0 0 0 0 848542 1003654 0 29890 0 452974 404030 84729 48944 7770757 9773158 145201970 152336811 0 0 100098 132342 163937561 171163342 66947606 64263371 66947606 64263371 X 96989955 106899971 96989955 106899971 163937561 171163342 X 1442429 5865775 2601812 X false true X true false 35001 32375 2626 384314 339700 44614 33659 31955 1704 48944 152336811 Other Liabilities 7298 Prepaid Future Medical Expenses 505217 Reserve for Claims 63750856 64263371 X 11898382 5865775 5865775 6032607 194823 89128 283951 6316558 1988366 1988366 194823 2690940 2885763 4874129 Part X : FIN48 Footnote The Association accounts for the effect of any uncertain tax positions based on a more likely than not threshold to the recognition of the tax positions being sustained based on the technical merits of the position under examination by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a cumulative probability assessment that aggregates the estimated tax liability for all uncertain tax positions. Tax positions for the Association include, but are not limited to, the tax-exempt status and determination of whether income is subject to unrelated business income tax; however, the Association has determined that such tax positions do not result in an uncertainty requiring recognition. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Claims Reimbursement $89128 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Decrease in Reserves for Claims/Adjmts $2601812 Claims Reimbursement $89128 false false false Lorrie Brouse Exec. Secretary 163512 163512 Form 990, Part VI, Section B, Line 11b A copy of the Form 990 is provided to each board member for review and comment prior to filing. Form 990, Part VI, Section B, Line 12c THE CONFLICT OF INTEREST POLICY IS REVIEWED VERBALLY AT ANNUAL BOARD MEETINGS AS WELL AS DISCUSSED AT AUDIT COMMITTEE MEETINGS. ADDITIONALLY, AN ANNUAL STATEMENT IS REQUIRED ANNUALLY CONFIRMING NO CONFLICTS. Form 990, Part VI, Section B, Line 15a EACH YEAR THE BOARD OF DIRECTORS REVIEWS THE SALARY HISTORY AND RECOMMENDS AN INCREASE FOR THE EXECUTIVE SECRETARY. THE EXECUTIVE SECRETARY REVIEWS SALARY HISTORY ANNUALLY AND DETERMINES PAY FOR THE ADMINISTRATOR AS WELL AS FOR ALL EMPLOYEES ON THE ANNIVERSARY DATE OF THEIR HIRE. Form 990, Part VI, Section C, Line 19 ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST AT THE ADMINISTRATION OFFICE. Form 990, Part XI, Line 9 Decrease in reserves for claims and claims adjustments = $2601812