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HNE OF CONNECTICUT INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
HNE OF CONNECTICUT INC (EIN 46-5190134)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-06
IRS object ID
202403119349300405
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-06T01:08:11-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN861065772PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DELOITTE TAX LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1111 SOUTH WACKER DRIVEAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN465190134EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HNE OF CONNECTICUT INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHNEOBusinessNameControlTxt
Phone4137874000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MONARCH PLACE 1500AddressLine1Txt
CitySPRINGFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP011441500ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD SWIFTPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone4137874000PhoneNum
Signature2024-11-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMONIKA YADAVPreparerPersonNm
PTINP01473820PTIN
Phone3124861000PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD SWIFTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MONARCH PLACE 1500AddressLine1Txt
CitySPRINGFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP011441500ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$678,331GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHNE.HEALTHNEWENGLAND.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateCTLegalDomicileStateCd
Activity Or MissionTHE MISSION OF HNE OF CONNECTICUT, INC., LIKE THAT OF ITS SOLE MEMBER HEALTH NEW ENGLAND, INC, ("HNE"), IS TO IMPROVE THE OVERALL QUALITY OF LIFE AND HEALTH STATUS OF THE COMMUNITIES WE SERVE AND TO CONTRIBUTE TO THE ECONOMIC SUCCESS OF OUR REGION.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$25,366PYInvestmentIncomeAmt
CY Investment Income$178,898CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$25,366PYTotalRevenueAmt
CY Total Revenue$178,898CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses-$1,337PYOtherExpensesAmt
CY Other Expenses$490CYOtherExpensesAmt
PY Total Expenses-$1,337PYTotalExpensesAmt
CY Total Expenses$490CYTotalExpensesAmt
PY Revenues Less Expenses$26,703PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$178,408CYRevenuesLessExpensesAmt
Total Assets BOY$4,308,480TotalAssetsBOYAmt
Total Assets EOY$4,486,888TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,308,480NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,486,888NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF HNE OF CONNECTICUT, INC., LIKE THAT OF ITS SOLE MEMBER HEALTH NEW ENGLAND, INC, ("HNE"), IS TO IMPROVE THE OVERALL QUALITY OF LIFE AND HEALTH STATUS OF THE COMMUNITIES WE SERVE AND TO CONTRIBUTE TO THE ECONOMIC SUCCESS OF OUR REGION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescHNE OF CONNECTICUT WAS LICENSED AS A HEALTH CARE CENTER (HMO) UNDER CHAPTER 698A OF THE CONNECTICUT GENERAL STATUTES IN 2014. SINCE JANUARY 1, 2015, THE ORGANIZATION'S MAIN ACTIVITY WAS TO OFFER, THROUGH THE MEDICARE ADVANTAGE PROGRAM, LOW COST, HIGH QUALITY HEALTH CARE COVERAGE TO PERSONS ELIGIBLE FOR MEDICARE. EFFECTIVE JANUARY 1, 2018 THE ORGANIZATION CEASED OFFERING COVERAGE THROUGH ITS MEDICARE ADVANTAGE PROGRAM, BUT CONTINUES TO MAINTAIN ITS LICENSE TO OPERATE.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HEALTH NEW ENGLAND INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4137874000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MONARCH PLACE SUITE 1500AddressLine1Txt
CitySPRINGFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01104ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
MARK A KEROACK MD
CHAIR/DIRECTOR, PRES. & CEO BH1.0039.00Yes (X)$0$2,718,608$42,615
RICHARD SWIFT
PRESIDENT & CEO1.0039.00Yes (X)$0$1,203,119$371,042Yes (X)
RAYMOND MCCARTHY
TREASURER & DIRECTOR, SVP CFO BH1.0039.00Yes (X)$0$1,181,243$24,432
DAVID LEON FRIED DDS
DIRECTOR1.000.00Yes (X)$0$0$0
JAMES MICHAEL KESSLER ESQ
DIRECTOR1.000.00Yes (X)$0$0$0
MARYLYNN EILEEN IRELAND PHD
DIRECTOR1.000.00Yes (X)$0$0$0
LISA M COHEN
CHIEF FINANCIAL OFFICER1.0039.00$0$578,571$202,947Yes (X)
JUDITH DANEK
DIR OFFICE OF PRES & GOVT RELATIONS1.0039.00$0$169,728$47,154Yes (X)
KEITH LEDOUX
VP COMM LOB & SALES (TERM 12/31/22)1.0039.00$0$193,347$21,524Yes (X)
MICHAEL FASO
FORMER INTERIM CFO1.0039.00$0$248,050$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$6,292,666TotReportableCompRltdOrgAmt
Total Other Compensation$709,714TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$191,842TotalRevenueColumnAmt
Exclusion$191,842ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$486,489SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$499,433SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$12,944SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$12,944TotalRevenueColumnAmt
Exclusion-$12,944ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$178,898TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$178,898ExclusionAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescFILING FEESDesc
Total$490TotalAmt
Management And General$490ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$490TotalAmt
Program Services$0ProgramServicesAmt
Management And General$490ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,805,244BOYAmt
EOY$4,486,888EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$500,032BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,204BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,308,480BOYAmt
EOY$4,486,888EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,308,480BOYAmt
EOY$4,486,888EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,308,480BOYAmt
EOY$4,486,888EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,308,480BOYAmt
EOY$4,486,888EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$178,408ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$178,898TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$178,898RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$178,898TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$490TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$490ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$490TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsYes (1)CompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (1)AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARK A KEROACK MD
CHAIR/DIRECTOR, PRES. & CEO BH$0$1,487,186$0$683,230$0$548,192$0$23,100$0$19,515$0$2,761,223$0$4,275
RICHARD SWIFT
PRESIDENT & CEO$0$805,783$0$387,784$0$9,552$0$352,094$0$18,948$0$1,574,161$0$387,784
RAYMOND MCCARTHY
TREASURER & DIRECTOR, SVP CFO BH$0$709,330$0$234,559$0$237,354$0$22,563$0$1,869$0$1,205,675$0$4,275
LISA M COHEN
CHIEF FINANCIAL OFFICER$0$403,434$0$165,585$0$9,552$0$168,596$0$34,351$0$781,518$0$165,585
MICHAEL FASO
FORMER INTERIM CFO$0$248,050$0$0$0$0$0$0$0$0$0$248,050$0$0
JUDITH DANEK
DIR OFFICE OF PRES & GOVT RELATIONS$0$149,639$0$19,443$0$646$0$24,600$0$22,554$0$216,882$0$19,443
KEITH LEDOUX
VP COMM LOB & SALES (TERM 12/31/22)$0$82,107$0$109,648$0$1,592$0$16,500$0$5,024$0$214,871$0$109,648

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 4BMARK A. KEROACK, MD - SUPPLEMENTAL RETIREMENT OF $431,879 IS INCLUDED IN COLUMN B. THIS AMOUNT CONSISTS OF $427,604 EARNED AND PAID IN 2023 AND $4,275 THAT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS FORMS 990 AND THAT IS CURRENTLY REPORTED AS TAXABLE INCOME. THE AMOUNT IS LISTED IN COLUMN F IN ACCORDANCE WITH REPORTING REQUIREMENTS. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023. RAYMOND MCCARTHY - SUPPLEMENTAL RETIREMENT OF $189,906 IS INCLUDED IN COLUMN B. THIS AMOUNT CONSISTS OF $185,631 EARNED AND PAID IN 2023 AND $4,275 THAT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS FORMS 990 AND THAT IS CURRENTLY REPORTED AS TAXABLE INCOME. THE AMOUNT IS LISTED IN COLUMN F IN ACCORDANCE WITH REPORTING REQUIREMENTS. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023.
PART I, LINE 6CERTAIN MEMBERS OF THE BOARD ARE ELIGIBLE FOR BONUSES IN PART BASED ON THE RESULT OF BAYSTATE HEALTH, INC. AND THE RESULTS OF HEALTH NEW ENGLAND, INC.
PART I, LINE 7CERTAIN MEMBERS OF THE BOARD WHO ARE EMPLOYEES OF HEALTH NEW ENGLAND, INC ARE ELIGIBLE FOR BONUSES IN PART BASED ON NUMBERS OF MEMBERS BY LINES OF BUSINESSES, AND QUALITY - MEDICARE 5 STAR, NCQA, MEDICAID AND POPULATION HEALTH ALONG WITH CERTAIN OPERATIONAL OBJECTIVES. CERTAIN MEMBERS OF THE BOARD WHO ARE EMPLOYEES OF BAYSTATE HEALTH, INC ARE ELIGIBLE FOR BONUSES IN PART BASED ON OPERATIONAL METRICS AND PERFORMANCE OF BAYSTATE HEALTH, INC.
SCHEDULE J, PART I, LINE 3HEALTH NEW ENGLAND, INC USES AN INDEPENDENT COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, AND APPROPRIATE COMPARABILITY DATA AND APPROVAL BY THE COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF ITS KEY OFFICERS, DIRECTORS, AND EMPLOYEES. HNE OF CONNECTICUT, INC DOES NOT HAVE ITS OWN COMPENSATION COMMITTEE. THE ORGANIZATION RELIES UPON THE OPINION PROVIDED TO HEALTH NEW ENGLAND, INC.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2TWO OR MORE OF THE PERSONS LISTED IN THIS FORM 990, PART VII HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER BY VIRTUE OF SITTING ON ONE OR MORE BOARDS OF DIRECTORS/TRUSTEES OR BY SERVING IN EMPLOYMENT RELATIONSHIPS WITH ONE OR MORE ENTITIES WITHIN THE NETWORK OF AFFILIATED ORGANIZATIONS.
FORM 990, PART VI, SECTION A, LINE 6AS A CONNECTICUT NONPROFIT ORGANIZATION, THE COMPANY HAS NO STOCKHOLDERS. THE COMPANY HAS ONE LEGAL MEMBER HEALTH NEW ENGLAND, INC. HNE OF CONNECTICUT REFERS TO ITS ENROLLEES AS "MEMBERS", BUT HNE OF CONNECTICUT'S ORGANIZATIONAL DOCUMENTS AND BYLAWS GIVE ENROLLEES NO ORGANIZATIONAL MEMBERSHIP STATUS FROM A LEGAL PERSPECTIVE.
FORM 990, PART VI, SECTION A, LINE 7AHEALTH NEW ENGLAND, INC. IS THE SOLE MEMBER OF THE HNE OF CONNECTICUT, WHILE BAYSTATE HEALTH, INC. IS THE SOLE MEMBER OF HEALTH NEW ENGLAND. CONSEQUENTLY, BAYSTATE HEALTH HAS FINAL AUTHORITY ON ALL APPOINTMENTS AND ELECTIONS OF THE HNE OF CONNECTICUT BOARD.
FORM 990, PART VI, SECTION A, LINE 7BTHE FUNCTIONS OF THE NOMINATING COMMITTEE ARE CARRIED OUT BY THE GOVERNANCE COMMITTEE OF BAYSTATE HEALTH. IN ADDITION, THE HNE OF CONNECTICUT BOARD OF DIRECTORS HAS DELEGATED TO THE BAYSTATE HEALTH AUDIT AND COMPLIANCE COMMITTEE FULL AUDIT OVERSIGHT DUTIES AND RESPONSIBILITIES FOR THE COMPANY. FINDINGS OF THE BAYSTATE HEALTH AUDIT AND COMPLIANCE COMMITTEE ARE REPORTED BACK TO THE HNE OF CONNECTICUT BOARD. THIS DELEGATION ALLOWS HNE OF CONNECTICUT TO HAVE AN AUDIT COMMITTEE WITH APPROPRIATE INDEPENDENCE AND EXPERTISE.
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO THE FILING OF THIS RETURN, APPROPRIATE PARTS OF THIS FORM 990 WERE REVIEWED BY REPRESENTATIVES FROM THE FINANCE AND LEGAL DEPARTMENTS OF HNE OF CONNECTICUT, INC., SOME OF WHOM ARE OFFICERS OF THE FILING ORGANIZATION. THE ENTIRE RETURN WAS REVIEWED BY A TAX EXPERT FROM AN OUTSIDE ACCOUNTING FIRM. THE ENTIRE RETURN WAS SENT OUT TO THE BOARD OF DIRECTORS AND OFFICERS OF HNE OF CONNECTICUT, INC. FOR COMMENT AND REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CHNE OF CONNECTICUT, INC. RELIES UPON THE COMPREHENSIVE CONFLICT OF INTEREST POLICY USED BY ITS PARENT, HEALTH NEW ENGLAND, INC. ALL DIRECTORS, OFFICERS OF THE COMPANY AND ITS AFFILIATES ARE ASKED TO COMPLETE AN ANNUAL "CONFLICT OF INTEREST" FORM. WE USE AN ELECTRONIC DATABASE TO RECEIVE AND MANAGE ALL CONFLICT OF INTEREST SUBMISSIONS. THIS INFORMATION IS REVIEWED BY THE DIRECTOR OF COMPLIANCE AND HEALTH NEW ENGLAND LEGAL DEPARTMENT. POTENTIAL CONFLICT OF INTEREST TRANSACTIONS ARE REVIEWED AS APPROPRIATE UNDER THE POLICY, WHICH PROVIDES FOR RECUSAL FROM DISCUSSION AND DELIBERATION BY ANY PARTY WITH A POTENTIAL CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 19AVAILABLE ON REQUEST AND AT MANAGEMENT'S DISCRETION
PART VI, SECTION B, LINE 13HNE OF CONNECTICUT, INC. RELIES UPON THE COMPREHENSIVE WHISTLEBLOWER POLICY USED BY ITS PARENT, HEALTH NEW ENGLAND, INC.
PART VI, SECTION B, LINE 14HNE OF CONNECTICUT, INC. RELIES UPON THE COMPREHENSIVE DOCUMENTATION RETENTION POLICY USED BY ITS PARENT, HEALTH NEW ENGLAND, INC.
FORM 990, PART XII, LINE 1:THE AUDITED FINANCIAL STATEMENTS ARE BASED ON INSURANCE STATUTORY ACCOUNTING PRINCIPLES (SAP) PROMULGATED BY THE ACCOUNTING PRACTICES AND PROCEDURES TASK FORCE UNDER THE AUSPICES OF THE NATIONAL ASSOCIATION OF INSURANCE COMMISSIONERS (NAIC). THIS FORM OF ACCOUNTING IS TYPICALLY LOOKED UPON AS MORE CONSERVATIVE THAN ACCRUAL ACCOUNTING WITHOUT QUITE BEING CASH BASIS. THE ACCOMPANYING STATUTORY BASIS FINANCIAL STATEMENTS HAVE BEEN PREPARED IN ACCORDANCE WITH NAIC STATEMENTS OF STATUTORY ACCOUNTING PRINCIPLES (SSAP) AND IN ACCORDANCE WITH STATUTORY ACCOUNTING PRACTICES (SAP) PRESCRIBED BY THE STATE OF CONNECTICUT, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). SUCH PRACTICES VARY FROM GAAP PRINCIPALLY AS FOLLOWS: INVESTMENTS - FOR STATUTORY, INVESTMENTS IN BONDS ARE REPORTED AT AMORTIZED COST OR FAIR VALUE BASED ON THEIR NAIC RATING. FOR GAAP PURPOSES, SUCH FIXED MATURITY INVESTMENTS WOULD BE DESIGNATED AT PURCHASE AS HELD-TO-MATURITY TRADING OR AVAILABLE FOR SALE. HELD-TO-MATURITY FIXED INVESTMENTS WOULD BE REPORTED AT AMORTIZED COST AND THE REMAINING FIXED MATURITY INVESTMENTS WOULD BE REPORTED AT FAIR VALUE. FOR STATUTORY PURPOSES, UNREALIZED GAINS AND LOSSES ON INVESTMENTS ARE EXCLUDED FROM NET INCOME AND REPORTED AS AN INCREASE OR DECREASE IN CAPITAL AND SURPLUS. DECREASES IN FAIR VALUE THAT ARE DETERMINED BY MANAGEMENT TO BE OTHER THAN TEMPORARY ARE REPORTED AS REALIZED LOSSES. THE ORGANIZATION HAS ELECTED THE FAIR VALUE OPTION FOR CERTAIN OF ITS INVESTMENTS. ALL SINGLE CLASS AND MULTI CLASS MORTGAGE BACKED/ASSET BACKED SECURITIES (E.G. CMOS) ARE ADJUSTED FOR THE EFFECTS OF CHANGES IN PREPAYMENT ASSUMPTIONS ON THE RELATED ACCRETION OF DISCOUNT OR AMORTIZATION OF PREMIUM OF SUCH SECURITIES USING PROSPECTIVE METHOD. IF IT IS DETERMINED THAT A DECLINE IN FAIR VALUE IS OTHER THAN TEMPORARY, THE COST BASIS OF THE SECURITY IS WRITTEN DOWN TO THE PRESENT VALUE OF ESTIMATED FUTURE CASH FLOWS USING THE ORIGINAL EFFECTIVE INTEREST RATE INHERENT IN THE SECURITY. NON ADMITTED ASSETS - CERTAIN ASSETS ARE DESIGNATED AS NON- ADMITTED. THESE ASSETS (WHICH ARE PRINCIPALLY ELECTRONIC DATA PROCESSING EQUIPMENT, PREPAID ITEMS, CERTAIN HEALTH RECEIVABLES, RECEIVABLES OVER 90 DAYS PAST DUE AND NON-AUDITED EQUITY VALUE OF SUBSIDIARIES) ARE EXCLUDED FROM THE ACCOMPANYING STATEMENTS OF ADMITTED ASSETS, LIABILITIES AND CAPITAL AND SURPLUS. THESE ITEMS ARE CHARGED DIRECTLY TO UNASSIGNED SURPLUS. UNDER GAAP, SUCH ASSETS ARE INCLUDED IN THE BALANCE SHEET, TO THE EXTENT THEY ARE NOT IMPAIRED.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (10 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
BAYSTATE HEALTH INC
759 CHESTNUT STREETSPRINGFIELDMA01199042105941IMPROVE HEALTH OF PEOPLE IN THE COMMUNITYMA501(C)(3)7N/A0
BAYSTATE MEDICAL CENTER INC
759 CHESTNUT STREETSPRINGFIELDMA01199042790311ACUTE CARE TEACHING HOSPITALMA501(C)(3)30BAYSTATE HEALTH INC
VISITING NURSE ASSN AND HOSPICE OF WESTERN NEW ENGLAND INC
30 CAPITAL DRIVE SUITE AWEST SPRINGFIELDMA01089042105803HOME HEALTH AND HOSPICE CAREMA501(C)(3)100BAYSTATE HEALTH INC
BAYSTATE HEALTH FOUNDATION INC
759 CHESTNUT STREETSPRINGFIELDMA01099042790311FUNDRAISINGMA501(C)(3)70BAYSTATE HEALTH INC
BAYSTATE ADMINISTRATIVE SERVICES INC
759 CHESTNUT STREETSPRINGFIELDMA01099222747685ADMINISTRATIVE SERVICESMA501(C)(3)12C, III-FI0BAYSTATE HEALTH INC
BAYSTATE TOTAL HOMECARE INC
280 CHESTNUT STREETSPRINGFIELDMA01104203260764REAL ESTATE AND OTHERMA501(C)(3)12B, II0BAYSTATE HEALTH INC
BAYSTATE WING HOSPITAL CORPORATION
40 WRIGHT STREETPALMERMA01069222519813HOSPITALMA501(C)(3)30BAYSTATE HEALTH INC
BAYSTATE NOBLE HOSPITAL CORPORATION
115 WEST SILVER STREETWESTFIELDMA010861634222537423HOSPITALMA501(C)(3)30BAYSTATE HEALTH INC
BAYSTATE FRANKLIN MEDICAL CENTER
164 HIGH STREETGREENFIELDMA01301042103575HOSPITALMA501(C)(3)30BAYSTATE HEALTH INC
HEALTH NEW ENGLAND INC
ONE MONARCH PLACE SUITE 1500SPRINGFIELDMA01104042864973HMOMA501(C)(4)0BAYSTATE HEALTH INC

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerInd
BAYSTATE HEALTH URGENT CARE
700 CONGRESS STQUINCYMA02169384059312URGENT HEALTCAREMAN/A00
AMSURG BMC LLC
1A BURTON HILLS BOULEVARDNASHVILLETN372156187843258572MEDICAL SERVICESMAN/A00
ORTHOPEDIC SURGEONS ALLIANCE
759 CHESTNUT STREETSPRINGFIELDMA01199881824108MEDICAL SERVICESMAN/A00

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationIndAddress Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCdLegal Domicile Foreign CountryLegalDomicileForeignCountryCd
INGRAHAM CORPORATION
759 CHESTNUT STREETSPRINGFIELDMA01199043016257HEALTH CARE AND OTHER BUSINESS ACTIVITYMAN/AC0
HNE INSURANCE SERVICES INC
ONE MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500043183019COLLECTION OF SERVICES FOR ANCILLARY SERVICESMAN/AC0
HNE ADVISORY SERVICES
ONE MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500043012347ADMINISTRATIVE SERVICESMAN/AC0
HNE HOLDING CORPORATION
ONE MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500464620480HOLDING COMPANYMAN/AC0
BAYSTATE HEALTH INSURANCE COMPANY LTD
980421413OFFSHORE CAPTIVE INSURANCEN/AC0N CHURCH STREETGEORGETOWN GRAND CAYMANCJKYI - 1104CJ
HNE INSURANCE COMPANY INC
ONE MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500454462433PROVIDE MEDICARE MED SUPP SERVICESMAN/AC0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd