2025-04-24T07:07:19-05:00 2024-12-31 341310124 REA & ASSOCIATES INC 6300 ROCKSIDE RD CLEVELAND OH 44131 990 2024-01-01 472042581 GOSPEL LIGHT MENNONITE CHURCH MEDICAL AID PLAN INC GOSP 8555854237 4455 HILLS AND DALES RD NW CANTON OH 44708 DORSEY MORROW CEO 8555854237 2025-04-24 1 1 MELISSA A ORENICH CPA P01302117 2165732330 2025-04-08 2024 2025-03-06 01:10:19Z LIBERTY HEALTHSHARE DORSEY MORROW 4455 HILLS AND DALES RD NW CANTON OH 44708 165050787 0 X WWW.LIBERTYHEALTHSHARE.ORG X 2014 VA GOSPEL LIGHT MENNONITE CHURCH MEDICAL AID PLAN, INC. DBA LIBERTY HEALTHSHARE, IS A NOT-FOR-PROFIT HEALTH CARE SHARING MINISTRY. A HEALTH CARE SHARING MINISTRY IS A TAX-EXEMPT ORGANIZATION WHOSE MEMBERS SHARE MEDICAL EXPENSES EVEN AFTER A MEMBER DEVELOPS A MEDICAL CONDITION. 5 5 216 7 0 0 195915719 162569288 0 0 800045 715575 69136 109001 196784900 163393864 0 0 168598575 137502459 14487680 12935485 0 0 0 13066598 16441041 196152853 166878985 632047 -3485121 30639897 29710162 2171281 4726667 28468616 24983495 X SHEPHERD THE CHRISTIAN TRADITION OF HEALTHCARE SHARING THROUGH PRAYER, EDUCATION, PERSONAL RESPONSIBILITY, AND STEWARDSHIP OF THE COMMUNITY'S RESOURCES. 0 0 152553740 GOSPEL LIGHT MENNONITE CHURCH MEDICAL AID PLAN, INC., DBA LIBERTY HEALTHSHARE, IS A NOT-FOR-PROFIT HEALTH CARE SHARING MINISTRY. IN GENERAL, A HEALTH CARE SHARING MINISTRY IS A TAX-EXEMPT ORGANIZATION WHOSE MEMBERS SHARE A COMMON SET OF ETHICAL OR RELIGIOUS BELIEFS AND SHARE MEDICAL EXPENSES IN ACCORDANCE WITH THOSE BELIEFS, EVEN AFTER A MEMBER DEVELOPS A MEDICAL CONDITION.SINCE 1995, LIBERTY HEALTHSHARE HAS EQUIPPED HEALTH-CONSCIOUS CHRISTIAN INDIVIDUALS AND FAMILIES TO MAKE WISE HEALTHCARE DECISIONS. OUR SUPPORTIVE COMMUNITY COMMITS TO BEARING ONE ANOTHER'S BURDENS IN PRAYER, ENCOURAGEMENT AND FINANCIAL SUPPORT. BY EMPHASIZING GOOD STEWARDSHIP OF OUR BODIES AND OUR HEALTHCARE SPENDING, AND PROVIDING HELPFUL ADVICE, WE HELP OUR MEMBERS STAY IN GOOD HEALTH, BUDGET FOR MEDICAL NEEDS AND REDUCE THE OVERWHELMING COMPLEXITY OF NAVIGATING OUR NATION'S MEDICAL CARE SYSTEM.PARTICIPANTS SHARE IN THE MEDICAL, HOSPICE, AND BURIAL COSTS OF OTHERS WHO HAVE JOINED TOGETHER TO AID EACH OTHER. 152553740 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 7854 0 216 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X THE ORGANIZATION 8555854237 4455 HILLS AND DALES RD NW CANTON OH 44708 DON BREWER CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 STEPHEN DOUKAS BOARD MEMBER 1.00 X 0 0 0 PHYLLIS INGRAM BOARD MEMBER 1.00 X 0 0 0 DR ROBERT KLINESTIVER BOARD MEMBER 1.00 X 0 0 0 EVERETT YODER BOARD MEMBER 1.00 X 0 0 0 WILLIAM CASTLEBERRY THRU 1012024 BOARD MEMBER 1.00 X 0 0 0 KAY LYNN LANG THRU 4122024 BOARD MEMBER 1.00 X 0 0 0 DORSEY MORROW CEO 40.00 X 384755 0 30018 RANDY FOSTER VICE PRESIDENT OF FINANCE AND CFO 40.00 X 158929 0 18773 ANDREW BERNAT LEAD COUNSEL 40.00 X 184826 0 18965 MICHAEL FAIRLESS EXEC VP OF HR AND ADMINISTRATION 40.00 X 174313 0 14371 ROBERT KINTIGH EXEC VP OF IT & OPERATIONS 40.00 X 173597 0 10997 AMY HAGEN VP OF MEDICAL SERVICES 40.00 X 154336 0 20416 TIMOTHY BRYAN VP OF COMMUNICATIONS & MEMBER DEVELOPMENT 40.00 X 155224 0 20306 TROY TARR DIRECTOR OF IT 40.00 X 142014 0 1516 MITUL RAKHOLIYA MANAGER OF SOFTWARE ENGINEERING 40.00 X 130830 0 15971 WESLEY HUMBLE EXEC DIR OF MINISTRY & COMMUNITY RELATIONS 40.00 X 123350 0 20941 MARK PIETROW DIRECTOR OF MEMBER DEVELOPMENT 40.00 X 130661 0 9790 RAJENDRA SHRESTHA SOLUTION ARCHITECT 40.00 X 123417 0 14159 2036252 0 196223 22 0 1 0 CLARITEV CORP FKA MULTIPLAN INC PO BOX 29380 NEW YORK NY 10087 MEDICAL EXPENSE COST CONTAINMENT PROGRAM 2932941 STRIPE 354 OYSTER POINT BOULEVARD SOUTH SAN FRANCISCO CA 94080 CONTRIBUTIONS PROCESSING 2295116 PERSONIFY HEALTH FKA SFUR 860 JOHNSON FERRY ROAD NE ATLANTA GA 30342 MEDICAL EXPENSE COST CONTAINMENT PROGRAM 1613103 HART ASSOCIATES INC 811 MADISON AVENUE TOLEDO OH 43604 MARKETING SERVICES 1087189 GREENBERG TRAURIG PA 401 EAST LAS OLAS BLVD 2000 FORT LAUDERDALE FL 33301 LEGAL SERVICES 519919 25 X 162569288 162569288 1302498 1302498 1070000 1656923 -586923 -586923 -586923 OTHER INCOME 900099 109001 109001 109001 163393864 109001 0 715575 X 137502459 137502459 2036252 1091831 944421 8672978 4650418 4022560 371254 199065 172189 284921 152774 132147 1570080 841871 728209 2358274 99446 2258828 145124 6120 139004 120000 120000 213405 14462 198943 7290915 7095040 195875 499854 215257 284597 1497486 410494 1086992 348165 2026 346139 82140 41385 40755 121542 104109 17433 1960 1051 909 198903 198903 263992 5932 258060 STATE LEGAL PENALTIES 2858828 2858828 CREDIT CARD & ACH FEES 440453 440453 166878985 152553740 14325245 0 5003046 4568798 20659289 21663856 43566 42638 545752 536398 4365299 1747730 4261029 2617569 73215 211903 54000 69000 30639897 29710162 2171281 1881192 0 2845475 2171281 4726667 X 28468616 24983495 28468616 24983495 30639897 29710162 -3485121 0 X X 0 1 X 1 0 X 55790558 372680514 279735494 195915719 162569288 1066691573 55790558 372680514 279735494 195915719 162569288 1066691573 1066691573 170 161 31 880333 1302498 2183193 69136 109001 178137 1069052903 0.99780 0.99900 X 0 0 0 1 0 0 1 0 1 120000 120000 0 PART II-B, LINE 1: THE ORGANIZATION SENT EMAILS TO ITS MEMBERS AND TO LEGISLATORS URGING THEM TO SUPPORT FAVORABLE HEALTHCARE SHARING MINISTRY LEGISLATION AT THE STATE AND FEDERAL LEVELS AND TO OPPOSE UNFAVORABLE HEALTHCARE SHARING MINISTRY LEGISLATION AT THE STATE AND FEDERAL LEVELS. EMPLOYEES OF THE ORGANIZATION AND ITS OUTSIDE LOBBYISTS MET WITH LEGISLATORS, THEIR STAFFS, GOVERNMENT OFFICIALS, AND MEMBERS OF LEGISLATIVE BODIES URGING THEM TO SUPPORT FAVORABLE HEALTHCARE SHARING MINISTRY LEGISLATION AT THE STATE AND FEDERAL LEVELS AND TO OPPOSE UNFAVORABLE HEALTHCARE SHARING MINISTRY LEGISLATION AT THE STATE AND FEDERAL LEVELS. PAYMENTS TO VARIOUS LOBBYING CONSULTANTS HIRED FOR GOVERNMENT RELATIONS MANAGEMENT. 452497 452497 1706001 305659 1400342 772884 194292 578592 1433917 1247779 186138 2617569 ACCRUED STATE LEGAL PENALTIES 2845475 2845475 X 163980787 0 163980787 -586923 -586923 163393864 167465908 586923 586923 166878985 0 166878985 PART X, LINE 2: THE ORGANIZATION QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX. IN ADDITION, THE ORGANIZATION QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION TREATS TAX POSITIONS TAKEN USING THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD. TAX POSITIONS ARE MEASURED IN THE YEAR THAT THE ORGANIZATION BELIEVES THAT THE POSITION IS MORE-LIKELY-THAN NOT TO BE SUSTAINED. ANY POSITIONS THAT ARE NOT EXPECTED TO BE SUSTAINED WILL BE RECORDED AS A LIABILITY. INTEREST AND PENALTIES, IF ANY, ARE RECORDED AS OPERATING EXPENSES WHEN INCURRED. THE ORGANIZATION DOES NOT BELIEVE THAT THE EFFECT OF ANY OF THE TAX POSITIONS TAKEN WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS. CURRENTLY THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) ARE 2023, 2022, AND 2021. AS OF THE DATE OF THIS REPORT, THE ORGANIZATION HAS NO KNOWLEDGE OF MATERIAL MODIFICATIONS FROM THE IRS. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL RECLASS -586,923. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL RECLASS 586,923. X X X X 0 0 0 0 0 0 0 0 0 DORSEY MORROW CEO 384755 0 0 0 0 0 17250 0 12768 0 414773 0 0 0 ANDREW BERNAT LEAD COUNSEL 184826 0 0 0 0 0 9397 0 9568 0 203791 0 0 0 MICHAEL FAIRLESS EXEC VP OF HR AND ADMINISTRATION 174313 0 0 0 0 0 8716 0 5655 0 188684 0 0 0 ROBERT KINTIGH EXEC VP OF IT & OPERATIONS 173597 0 0 0 0 0 8680 0 2317 0 184594 0 0 0 RANDY FOSTER VICE PRESIDENT OF FINANCE AND CFO 158929 0 0 0 0 0 8093 0 10680 0 177702 0 0 0 TIMOTHY BRYAN VP OF COMMUNICATIONS & MEMBER DEVELO 155224 0 0 0 0 0 7834 0 12472 0 175530 0 0 0 AMY HAGEN VP OF MEDICAL SERVICES 154336 0 0 0 0 0 7922 0 12494 0 174752 0 0 0 ABBY DELIGIANNIDES DAUGHTER OF EXEC VP OF HR AND ADMINISTRATION 68222 EMPLOYEE 0 MICHAEL SCOTT FAIRLESS SON OF EXEC VP OF HR AND ADMINISTRATION 42343 EMPLOYEE 0 ISAAC KINTIGH SON OF EXEC VP OF IT & OPERATIONS 41091 EMPLOYEE 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEW THE 990 TAX RETURN AND SUBMIT ANY QUESTIONS TO THE CFO THAT THEY MAY HAVE ON THE INFORMATION CONTAINED IN THE FORM. ONCE ALL OF THE DIRECTORS HAVE GIVEN THEIR APPROVAL OF THE 990, THE 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTORS MONITOR AND MAINTAIN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE AND COMPENSATION OF THE CEO. AN ANNUAL SURVEY FROM A NONPROFIT SALARY PROVIDER IS UTILIZED AS A GUIDE FOR SALARY DECISIONS FOR KEY EMPLOYEES, OFFICERS, THE CEO, AND MOST POSITIONS IN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 1F FASB ASU 2018-08 REQUIRES LIBERTY HEALTHSHARE TO RECOGNIZE ITS MEMBERS' SUGGESTED SHARING CONTRIBUTIONS AS CONTRIBUTION REVENUE. HOWEVER, MEMBERS' SUGGESTED SHARING CONTRIBUTIONS ARE NOT CURRENTLY DEDUCTIBLE BY THE MEMBER AS EITHER GIFTS TO CHARITY OR AS MEDICAL EXPENSES. AMOUNTS MEMBERS CONTRIBUTE IN EXCESS OF THEIR SUGGESTED SHARING CONTRIBUTIONS MAY BE TAX DEDUCTIBLE. FORM 990, PART IX, LINE 4 NON-ADMINISTRATIVE VENDOR EXPENSES PAID OUT OF MEMBER SHARING FUNDS (SHAREPOWER) THAT REDUCED MEMBER HEALTH CARE EXPENSES (FOOTNOTE REFERENCE IN STATEMENT IX) VENDOR & PURPOSE: TOTAL CAREINGTON/DIALCARE - TELEHEALTH: $447,310 HEALTHCOMP - MEDICAL EXPENSE NEGOTIATIONS: $17,606 PERSONIFY HEALTH F/K/A SFUR - MEDICAL EXPENSE NEGOTIATIONS: $1,573,566 SMART DATA SOLUTIONS - CLEARING HOUSE SERVICES: $97,154 CLARITEV CORP., F/K/A MULTIPLAN - MEDICAL EXPENSE NEGOTIATIONS: $2,932,941 WELLRITHMS - MEDICAL EXPENSE NEGOTIATIONS: $99,854 CONNOR LAW - MEDICAL EXPENSE NEGOTIATIONS: $265,484 MEDWATCH - MEDICAL EXPENSE NEGOTIATIONS: $32,014 STRIPE - CONTRIBUTION PROCESSING: $2,295,116 TOTAL AMOUNT PAID FOR THE PERIOD JAN 1 - DEC 31, 2024: $7,761,046 VENDORS CONTRIBUTED IN PART TO SAVINGS IN 2024 OF AS MUCH AS: $323,584,139 TOTAL SHARE POWER RECEIVED FROM MEMBERS: $138,899,256 CONTAINMENT AND ADMIN RELATED VENDORS: -$7,761,046 NET SHAREPOWER: $131,138,210 FORM 990, PART IX, LINE 24A THE NEW MEXICO OFFICE OF SUPERINTENDENT OF INSURANCE (NMOSI) ORDERED LIBERTY HEALTHSHARE TO PAY A FINE OF $2,510,000 ($2,858,828 INCLUDING ACCRUED INTEREST) RESULTING FROM A FINDING BY NMOSI THAT LIBERTY HEALTHSHARE ENGAGED IN OR TRANSACTED THE UNAUTHORIZED BUSINESS OF INSURANCE IN THE STATE OF NEW MEXICO. THE MANAGEMENT OF LIBERTY HEALTHSHARE HAS ENGAGED OUTSIDE COUNSEL AND IS VIGOROUSLY CONTESTING THE MATTER. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.