Nonprofit · EIN 43-1501870
MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
Tax-exempt · JEFFERSON CITY, MO 65101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $12,413,569 | $2,450,372 | $9,963,197 | $59,556,352 | $10,428,712 | $49,127,640 |
| December 31, 2024 | 990 | $23,098,850 | $25,487,369 | -$2,388,519 | $70,746,473 | $32,081,639 | $38,664,834 |
| December 31, 2023 | 990 | $2,549,092 | $1,208,303 | $1,340,789 | $48,937,840 | $8,440,083 | $40,497,757 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $10,586,167
- Investment income
- $1,827,179
- Net gain from sales of assets
- $616,818
- Other revenue
- $223
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $428,432
- Salaries, compensation and benefits (total)
- $428,432
- Professional fundraising fees
- $0
- Legal fees
- $5,851
- Accounting fees
- $27,300
- Occupancy
- $23,274
- Travel
- $19,566
- Depreciation
- $30,215
Balance sheet and other
- Total assets, start of year
- $70,746,473
- Total assets, end of year
- $59,556,352
- Total liabilities, end of year
- $10,428,712
- Net assets, end of year
- $49,127,640
- Land, buildings and equipment
- $89,131
- Net assets without donor restrictions
- $49,127,640
- Gross receipts
- $57,136,751
- Employees
- 7
- Volunteers
- 10
- Year formed
- 1988
- State of legal domicile
- MO
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TAMARA KOPP | EXECUTIVE DIRECTOR Officer | 40 | $171,476 | $63,042 |
| JAMES OETTING | CLAIMS MANAGER Highest-paid employee | 40 | $166,286 | $27,627 |
| TERESA MAGRUDER | VICE CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| DAVID HILL | SECRETARY-TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTINE CAPPIELLO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID MELTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CONI FRIES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SONYA EKART | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DAVID MONAGHAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KERRI CUTRY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOEL SCHROER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MALIKA SIMMONS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TAMARA KOPP | EXECUTIVE DIRECTOR Officer | 40 | $164,267 | $59,040 |
| JAMES OETTING | CLAIMS MANAGER Highest-paid employee | 40 | $160,076 | $26,575 |
| TERESA MAGRUDER | VICE CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| DAVID HILL | SECRETARY-TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTINE CAPPIELLO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID MELTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CONI FRIES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SONYA EKART | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DAVID MONAGHAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KERRI CUTRY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOEL SCHROER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MALIKA SIMMONS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TAMARA KOPP | EXECUTIVE DIRECTOR Officer | 40 | $157,635 | $55,268 |
| JAMES OETTING | CLAIMS MANAGER Highest-paid employee | 40 | $152,991 | $32,847 |
| TERESA MAGRUDER | VICE CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| DAVID HILL | SECRETARY-TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| CHRISTINE CAPPIELLO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVID MELTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CONI FRIES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SONYA EKART | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DAVID MONAGHAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KERRI CUTRY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOEL SCHROER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MALIKA SIMMONS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 630 BOLIVAR ST, JEFFERSON CITY, MO 65101-1716
- In care of
- % TAMARA W KOPP
- Principal officer (990 for 2025)
- TAMARA W KOPP, 630 BOLIVAR STREET 204, JEFFERSON CITY, MO 65101
- Signed the 990
- TAMARA W KOPP, EXECUTIVE DIRECTOR
- Phone
- (573) 634-8455
- Website
- WWW.MOIGA.ORG
- Return prepared by
- WILLIAMS-KEEPERS LLC
Mission
THE GUARANTY ASSOCIATION PROVIDES LIMITED PROTECTION TO POLICYHOLDERS AND CERTIFICATE HOLDERS OF LIFE, ACCIDENT, HEALTH, AND ANNUITY CONTRACTS AND POLICIES. THE LIMITED PROTECTION IS AVAILABLE TO RESIDENTS OF MISSOURI IN THE EVENT THE INSURANCE COMPANY IS INSOLVENT.
Program accomplishments
- DURING THE YEAR THE ASSOCIATION PROVIDED PROTECTION TO POLICYHOLDERS OF INSOLVENT INSURERS IN ACCORDANCE WITH MISSOURI STATE STATUTE.Expenses $1,718,358 · revenue $12,413,569
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 43-1501870
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $59,556,352
- Income (IRS master file)
- $57,136,751
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $12,413,569 | $2,450,372 | $59,556,352 | IRS |
| 990 | December 2024 | $23,098,850 | $25,487,369 | $70,746,473 | IRS |
| 990 | December 2023 | $2,549,092 | $1,208,303 | $48,937,840 | XML |
| 990 | December 2022 | $1,042,493 | $4,260,110 | $47,042,990 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 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 43-1501870).
Questions about MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
- What is the EIN of MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
- The employer identification number (EIN) of MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION is 43-1501870.
- Is MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1997.
- Are donations to MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MISSOURI LIFE AND 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 MISSOURI LIFE AND 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 MISSOURI LIFE AND 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 MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names TAMARA W KOPP.
- Who are the officers and directors of MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 12 people; 2 received compensation from the organization, the highest $171,476 (TAMARA KOPP, EXECUTIVE DIRECTOR).
- How much revenue does MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $12,413,569, expenses of $2,450,372 and total assets of $59,556,352 at year end.
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