2023-05-15T09:36:05-05:00 2022-06-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2021-07-01 020758876 NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND BENEFITS FUND % CDS ADMINISTRATORS INC NATI 4127137961 60 Boulevard of the Allies 5th Fl Pittsburgh PA 15222 CRAIG HARNETT TRUSTEE 2127892000 2023-05-11 true CRAIG HARNETT 999009999 RICHARD RUVELSON P00234075 3012726000 3 2021 2023-04-26 12:10:37Z CRAIG HARNETT 60 BLVD of the Allies 5th Fl Pittsburgh PA 15222 45199037 false X N/A X 2006 NY THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION. 4 0 0 0 0 0 0 0 44583022 45148461 52438 50576 135302 0 44770762 45199037 0 0 30408851 36747023 0 0 0 0 0 2328659 2544640 32737510 39291663 12033252 5907374 40888316 47006342 3725140 4093313 37163176 42913029 X THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION. false false MEMBER BENEFITS - SEE SCHEDULE O false false false false false false false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false false false true false false true 3 0 true 0 false true CA false false false false false false X 4 0 true false false false false true false true false false false true false false true false false false X CDS ADMINISTRATORS INC 4122244451 60 BLVD OF THE ALLIES5TH FL PITTSBURGH PA 15222 X X CRAIG HARNETT TRUSTEE 1.0 0.0 X 0 0 0 KIM MURDOCH TRUSTEE 1.0 0.0 X 0 0 0 JOE REEKIE TRUSTEE 1.0 0.0 X 0 0 0 KATHERINE WATSON TRUSTEE 1.0 0.0 X 0 0 0 0 0 0 0 false false false MERITAIN HEALTH 300 CORPORATE PARKWAY AMHERST NY 14226 CONTRACT ADMIN 1077445 PROSKAUER ROSE LLP ELEVEN TIME SQUARE NEW YORK NY 10036 LEGAL SERVICES 232607 CDS 60 BLVD OF THE ALLIES 5TH FL PITTSBURGH PA 15222 CONTRACT ADMIN. 162102 BREDHOFF KAISER PLLC 805 15TH STREET NW WASHINGTON DC 20005 Legal Services 137682 4 0 EMPLOYER CONTRIBUTIONS 525100 30761897 30761897 PARTICIPANT CONTRIBUTIONS 525100 12104303 12104303 RETIRED PLAYERS SUBSIDY INCOME 525100 2282261 2282261 45148461 50576 50576 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 45199037 45148461 50576 0 0 0 36747023 0 0 0 0 0 0 0 403206 58730 0 0 0 1282705 0 29991 0 0 0 0 0 0 0 0 0 12853 STOP LOSS PREMIUMS 739563 BANK FEES 9442 ACA FEES 8150 39291663 X 30610421 38714832 4699327 1571515 0 0 5548908 6592429 0 0 0 0 0 0 0 0 1275 3222 0 0 0 0 0 0 0 0 0 0 28385 124344 40888316 47006342 3725140 4093313 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3725140 4093313 X 0 0 0 0 37163176 42913029 37163176 42913029 40888316 47006342 X 5907374 -157521 X false true X false false 0 0 X 45041516 -157521 -157521 45199037 45199037 39291663 39291663 39291663 PART X, LINE 2 - FIN 48 FOOTNOTE: The Internal Revenue Service (IRS) has determined and informed the Trustees of the Plan by a letter dated February 8, 2007, that the Plan's Trust Agreement, as then designed, was in accordance with applicable sections of the Internal Revenue Code (the "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 Plan has been amended since receiving the letter, however, the Trustees believe 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 Plan 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 Plan 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. Sch D, Part XI, Line 4B: Foreign Currency Exchange Loss $(157,521) North America 0 0 Program Services SEE PART IV 5945352 0 0 0 0 5945352 5945352 false false false false false false PART I, LINE 3, COLUMN E THE FUND PROVIDES MEDICAL, DENTAL, PRESCRIPTIONS, AND DISABILITY BENEFITS FOR ACTIVE AND RETIRED PARTICIPANTS AND THEIR DEPENDENTS. PART III, LINE 4A - PROGRAM SERVICE: THE ORGANIZATION SERVES AS A FUNDING MEDIUM FOR CERTAIN BENEFITS THAT ARE SELF-INSURED BY THE NATIONAL HOCKEY LEAGUE PLAYERS' ASSOCIATION, MEMBER CLUBS AND PROVIDED UNDER THE NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND BENEFITS FUND. ACTIVE PLAYERS ARE AUTOMATICALLY COVERED BY HEALTH INSURANCE THAT IS PROVIDED BY THE ORGANIZATION WHEREAS COVERAGE FOR RETIRED PLAYERS IS ON AN ELECTIVE AND SELF-PAY BASIS. IN ADDITION, COVERAGE IS PROVIDED FOR NHLPA STAFF. 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 PLAYERS 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. PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP: TRUSTEES CRAIG HARNETT AND KATHERINE WATSON SERVE AS SENIOR EXECUTIVE VP/CFO (THROUGH JUNE 30, 2022) AND VICE PREIDENT, LEGAL OF THE NATIONAL HOCKEY LEAGUE, RESPECTIVELY. PART VI, SECTION A, LINE 7A - APPOINTMENT OF TRUSTEES: THE BOARD SHALL CONSIST OF TWO MEMBER CLUB TRUSTEES APPOINTED BY THE LEAGUE AND TWO PARTICIPANT TRUSTEES APPOINTED BY THE PLAYERS' ASSOCIATION. PART VI, SECTION A, LINE 8B - OTHER COMMITTEES WITH AUTHORITY: NO OTHER COMMITTEES EXIST. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: 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 FILED ELECTRONICALLY WITH IRS. PART VI, SECTION B, LINE 15 - REVIEW PROCESS OF COMPENSATION: NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND BENEFITS FUND DOES NOT HAVE A COMPENSATION DETERMINATION PROCESS FOR TOP MANAGEMENT OFFICIALS, KEY EMPLOYEES OR OTHER OFFICERS DUE TO THERE BEING NO COMPENSATED EMPLOYEES. PART VI, SECTION C, LINE 19 - GOVERNING DOCUMENTS AND POLICIES: ALL NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND BENEFITS FUND DOCUMENTS THAT ARE REQUIRED TO BE OPEN FOR PUBLIC INSPECTION ARE MADE AVAILABLE UPON REQUEST. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS: FOREIGN CURRENCY EXCHANGE LOSS $(157,521) BOARD OF TRUSTEES NHL PLAYERS' HEALTH 60 BLVD OF THE ALLIES PITTSBURGH PA 15222 PLAN SPONSOR NY N/A N/A NA false NATIONAL HOCKEY LEAGUE PLAYERS' ASSOC 10 BAY STREET STE 1200 TORONTO ONTARIO CA M5J 2R8 PLAYERS UNION CA N/A N/A NA false 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 LTD NA LOS ANGELES KINGS HOCKEY CLUB LP NA MINNESOTA WILD HOCKEY CLUB LP NA NASHVILLE HOCKEY CLUB LP NA NEW JERSEY DEVILS LLC NA NEW YORK ISLANDERS HOCKEY CLUB LP NA PHILADELPHIA FLYERS LP NA PITTSBURGH PENGUINS LP NA LIGHTNING HOCKEY LP NA LINCOLN HOCKEY LLC NA BLACK KNIGHT SPORTS AND ENTERTAINMENT NA NHL ENTERPRISES INC 395 9TH AVENUE NEW YORK NY 10001 133899350 SPORTS LEAGUE NY NA C CORP BOSTON PROFESSIONAL HOCKEY ASSOCIATION NA HOCKEY WESTERN NEW YORK LLC 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 N/A TML ENTERPRISES INC N/A VANCOUVER HOCKEY CLUB ENTERPRISES INC N/A WINNIPEG HOLDING COMPANY INC N/A false false false false false false false false false false false false false false false false false false true