2023-05-15T09:43:53-05:00 2022-06-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2021-07-01 113704359 NATIONAL HOCKEY LEAGUE HEALTH FUND C/O WILLIAM L DALY III ESQ & CRAIG HARNETT % STRATEGIC RISK SOLUTIONS NATI 2127892000 395 9TH AVENUE NEW YORK NY 10001 CRAIG C HARNETT TRUSTEE 2127892000 2023-05-11 true CRAIG C HARNETT 999009999 RICHARD RUVELSON P00234075 3012726000 2 2021 2023-04-26 12:10:37Z CRAIG C HARNETT 395 9TH AVENUE NEW YORK NY 10001 34258903 false X N/A X 2002 NY THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION. 2 0 0 0 0 0 0 0 28257924 34257079 1984 1824 315589 0 28575497 34258903 0 0 27824860 29987661 0 0 0 0 0 4239118 4457491 32063978 34445152 -3488481 -186249 5540261 6255285 3972736 4885639 1567525 1369646 X THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION. false false See Schedule O false false false false false false false false false false false false true true true true false false true false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 2 0 true true false false false false false false false false false true false false false false false false X STRATEGIC RISK SOLUTIONS 4412780596 CUMBERLAND HOUSE 1 VICTORIA STREET HAMILTON BD HM 12 X CRAIG HARNETT TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM DALY TRUSTEE 1.0 0.0 X 0 0 0 0 0 0 0 false false false CIGNA 5005 ROCKSIDE ROAD INDEPENDENCE OH 44131 CLAIMS ADMIN FEES 4178588 1 0 PREMIUM CONTRIBUTIONS 900099 34257079 34257079 34257079 1824 1824 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34258903 34257079 1824 X 0 0 0 29987661 0 0 0 0 0 0 43000 0 51455 0 0 0 4178588 0 0 0 0 0 0 0 0 0 0 0 0 PREMIUM TAXES PAID 184448 34445152 X 1437315 1781138 0 0 0 0 314943 685050 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3788003 3789097 5540261 6255285 1047009 1212767 0 0 750000 0 0 0 0 0 0 0 0 0 0 0 2175727 3672872 3972736 4885639 X 0 0 0 0 1567525 1369646 1567525 1369646 5540261 6255285 X -186249 -11630 X false true X false false FUNDS WITHHELD 3764822 REINSURANCE RECEIVABLE 24275 3789097 0 INSURANCE BALANCES PAYABLE 2650569 REINSURANCE BALANCES PAYABLE 1022303 3672872 X 34247273 -11630 -11630 34258903 34258903 34445152 34445152 34445152 PART X LINE 2 The Internal Revenue Service ("IRS") has determined and informed the Sponsor by a letter dated October 22, 2004, that the Fund's Trust Agreement, as then designed, was in accordance with applicable sections of the Internal Revenue Code ("IRC") and that the trust was exempt from federal income taxation under Section 501(a) of the IRC, as described at Section 501(c)(9). The Fund has been amended since receiving the letter, however, the Sponsor believes that the trust is designed and is currently being operated in compliance with the applicable provisions of the IRC and the trust remains exempt from federal income tax. Accounting principles generally accepted in the United States of America require management of the Fund to evaluate tax positions taken and recognize a tax liability if the trust has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has evaluated the tax positions taken by the trust and concluded that as of June 30, 2022 and 2021 there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for periods presented in these financial statements. FORM 990, PART III - PROGRAM SERVICE, LINE 4A THE ORGANIZATION SERVES AS A FUNDING MEDIUM FOR CERTAIN BENEFITS THAT ARE FULLY INSURED BY THE NATIONAL HOCKEY LEAGUE AND PROVIDED UNDER THE NATIONAL HOCKEY LEAGUE HEALTH PLAN. ACTIVE NHL OFFICIALS, COACHES AND GENERAL MANAGERS OF THE VARIOUS NHL TEAMS ARE AUTOMATICALLY COVERED BY HEALTH INSURANCE THAT IS PROVIDED BY THE ORGANIZATION. THE ORGANIZATION COVERS ALL REASONABLE AND CUSTOMARY MEDICAL EXPENSES INCURRED BY THE PARTICIPANTS, INCLUDING THEIR ELIGIBLE DEPENDENTS, AS A DIRECT RESULT OF INJURY OR ILLNESS. ACTIVE NHL OFFICIALS, COACHES AND GENERAL MANAGERS OF THE VARIOUS NHL TEAMS, AND THEIR ELIGIBLE DEPENDENTS, ARE AUTOMATICALLY COVERED BY DENTAL INSURANCE PROVIDED BY THE FUND. THE DENTAL INSURANCE COVERS ALL ELIGIBLE DENTAL EXPENSES THAT ARE NOT RELATED TO OCCUPATIONAL INJURY OR OCCUPATIONAL DENTAL DISEASE. FORM 990, PART VI, SECTION A, LINE 2: CRAIG HARNETT AND WILLIAM DALY HAVE A BUSINESS RELATIONSHIP RESPECTIVELY THROUGH THE NATIONAL HOCKEY LEAGUE. FORM 990, PART VI, SECTION A, LINE 3: NATIONAL HOCKEY LEAGUE HEALTH FUND DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO STRATEGIC RISK SOLUTIONS LOCATED AT CUMBERLAND HOUSE, 1 VICTORIA STREET, HAMILTON HM 12, BERMUDA. FORM 990, PART VI, SECTION A, LINE 8A & 8B: No meetings were held in Fiscal Year 2022. FORM 990, PART VI, SECTION B, LINE 11B: THE PROCESS FOR REVIEW OF THE FORM 990 BY MEMBERS OF THE GOVERNING BODY AND MANAGEMENT IS AS FOLLOWS: THE MEMBERS OF THE GOVERNING BODY AND THE INDEPENDENT TAX CONSULTANTS HAVE DISCUSSED AND REVIEWED IN DETAIL THE COMPLETED DRAFT FORM 990. QUESTIONS WERE ANSWERED AND THE TAX FORMS WERE ADJUSTED ACCORDINGLY. ONCE THE MEMBERS OF THE GOVERNING BODY APPROVED THE FORM 990, IT WAS SIGNED BY AN AUTHORIZED OFFICER AND SUBMITTED TO THE APPROPRIATE IRS OFFICE. FORM 990, PART VI, SECTION B, LINE 15: NATIONAL HOCKEY LEAGUE HEALTH FUND DOES NOT HAVE A COMPENSATION DETERMINATION PROCESS FOR TOP MANAGEMENT OFFICIALS, KEY EMPLOYEES OR OTHER OFFICERS DUE TO THERE BEING NO COMPENSATED EMPLOYEES. MANAGEMENT DUTIES ARE DELEGATED TO STRATEGIC RISK SOLUTIONS, A MANAGEMENT COMPANY. FORM 990, PART VI, SECTION C, LINE 19: ALL NATIONAL HOCKEY LEAGUE HEALTH FUND DOCUMENTS THAT ARE REQUIRED TO BE OPEN FOR PUBLIC INSPECTION ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CIGNA RESERVE FUNDS -$ 11,630 FORM 990 PART IX LINE 11G DESCRIPTION:CLAIMS ADMIN FEES TOTAL FEES:4178588 ANAHEIM DUCKS HOCKEY CLUB LLC NA ICEARIZONA HOCKEY CO LLC NA HURRICANES HOCKEY LP NA COLHOC LP NA DSE HOCKEY CLUB LP NA FLORIDA PANTHERS HOCKEY CLUB NA LOS ANGELES KINGS HOCKEY CLUB NA MINNESOTA WILD HOCKEY CLUB LP NA NASHVILLE HOCKEY CLUB LP NA NEW JERSEY DEVILS LLC NA NEW YORK ISLANDERS HOCKEY CLUB NA PHILADELPHIA FLYERS LP NA PITTSBURGH PENGUINS LP NA LIGHTNING HOCKEY LP NA LINCOLN HOCKEY LLC NA BLACK KNIGHT SPORTS AND ENTERT NA NHL ENTERPRISES INC 395 9TH AVENUE NEW YORK NY 10001 133899350 SPORTS LEAGUE NY NA C CORP false BOSTON PROFESSIONAL HOCKEY ASSOCIATION NA CALGARY FLAMES ENTERPRISES INC NA CHICAGO BLACKHAWK HOCKEY TEAM INC NA COLORADO AVALANCHE LLC NA DETROIT RED WINGS INC NA OILERS HOCKEY ENTERPRISES INC NA CLUB DE HOCKEY CANADIEN ENTERPRISES INC NA NEW YORK RANGERS LLC NA CAPITAL SPORTS ENTERAINMENT INC NA SAN JOSE SHARKS LLC NA SEATTLE HOCKEY PARTNERS LLC NA ST LOUIS BLUES HOCKEY CLUB LP NA TML ENTERPRISES INC NA VANCOUVER HOCKEY CLUB ENTERPRISES INC NA WINNIPEG HOLDING COMPANY INC NA HOCKEY WESTERN NEW YORK LLC NA false false false false false false false false false false false false false false false false false false true