NATIONAL WORKERS COMPENSATION REINSURANCE ASSOCATION NFP: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: NATIONAL WORKERS COMPENSATION REINSURANCE ASSOCATION NFP (EIN 26-2812823)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-08-14
IRS object ID: 202002279349302310
Schema version: 2019v5.1
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
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-08-14T11:22:07-05:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	303 Peachtree Street NE Suite 2000	AddressLine1Txt
City	Atlanta	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30308	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	262812823	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL WORKERS COMPENSATION REINSURANCE	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION NFP	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% NCCI AS ADMINISTRATOR	InCareOfNm
Business Name Control	NATI	BusinessNameControlTxt
Phone	3124431777	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	111 S WACKER DRIVE	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	606064410	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL HAPPE	PersonNm
Person Title	BOARD CHAIR	PersonTitleTxt
Phone	5618933413	PhoneNum
Signature	2020-08-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LORI A MCLAUGHLIN	PreparerPersonNm
PTIN	P01231707	PTIN
Phone	4042223000	PhoneNum
Preparation	2020-08-12	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	199.206.0.5	IPv4AddressTxt

Field	Value	IRS element (for citing)
Federal Original Submission Id	58250820202275000000	FederalOriginalSubmissionId
Federal Original Submission Id	2020-08-14	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	21521A90715847EF32F1CC01704313467F28E838	AtSubmissionCreationDeviceId
At Submission Filing Device Id	4C6E9BB2450B6431D72D9066249665903D97E866	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL HAPPE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	111 S WACKER DRIVE	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	606064410	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,760,069	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2010	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	NWCRA IS OPERATED TO PROMOTE AND REPRESENT THE COMMON BUSINESS INTEREST AND IMPROVE BUSINESS CONDITIONS AMONG WORKERS COMPENSATION INSURANCE COMPANIES.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	12	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$5,769,478	PYContributionsGrantsAmt
CY Contributions Grants	$5,760,069	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$5,769,478	PYTotalRevenueAmt
CY Total Revenue	$5,760,069	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,769,478	PYOtherExpensesAmt
CY Other Expenses	$5,760,069	CYOtherExpensesAmt
PY Total Expenses	$5,769,478	PYTotalExpensesAmt
CY Total Expenses	$5,760,069	CYTotalExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,159,638	TotalAssetsBOYAmt
Total Assets EOY	$1,308,112	TotalAssetsEOYAmt
Total Liabilities BOY	$1,159,638	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,308,112	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$0	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$0	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SEE SCHEDULE O	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE ASSOCIATION OVERSEES THE ADMINISTRATION AND MONITORS COMPLIANCE OF THE QUOTA SHARE REINSURANCE ARRANGEMENTS WITH THE STATE PLANS AND THE INVOLUNTARY MARKET LAWS OF THOSE STATES THAT HAVE DETERMINED THE QUOTA SHARE REINSURANCE ARRANGEMENT IS IN COMPLIANCE WITH THE STATE PLANS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	NCCI AS ADMINISTRATOR	PersonNm
Phone	5618933413	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 PENINSULA CORPORATE CIRCLE	AddressLine1Txt
City	BOCA RATON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33487	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MICHAEL HAPPE
SEC/VICE CHAIR (BEG JUNE 2019)	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
WILLIAM MALPHURS
DIRECTOR (THRU JUNE 2019)	2.0	0.0	Yes (X)		$0	$0	$0
ROBERT DE VIERE
DIR/CHAIR (BEG JUNE 2019)	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
SY FOGUEL
DIRECTOR (THRU MARCH 2019)	2.0	0.0	Yes (X)		$0	$0	$0
GERALD HEARE
DIRECTOR	2.0	0.0	Yes (X)		$0	$0	$0
ANDREA GARDNER
DIRECTOR (THRU JUNE 2019)	2.0	0.0	Yes (X)		$0	$0	$0
BRIAN MELAS
DIRECTOR	2.0	0.0	Yes (X)		$0	$0	$0
JEFFREY FEE
DIRECTOR	2.0	0.0	Yes (X)		$0	$0	$0
DANA FERESTIEN
DIRECTOR	2.0	0.0	Yes (X)		$0	$0	$0
JOSEPH WELLS
DIRECTOR	2.0	0.0	Yes (X)		$0	$0	$0
JIM WERBECKES
CHAIR/DIR (BEG JUNE 2019)	2.0	0.0	Yes (X)		$0	$0	$0
EDWARD HANLON
DIRECTOR (THRU JUNE 2019)	2.0	0.0	Yes (X)		$0	$0	$0
GERALD CHIDDICK
SECRETARY (BEG JUNE 2019)	0.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
DAWN LEMKE
DIRECTOR (BEG JUNE 2019)	0.0	0.0	Yes (X)		$0	$0	$0
MARISUE NEWMAN
DIRECTOR (BEG MARCH 2019)	0.0	0.0	Yes (X)		$0	$0	$0
KAREN SCHWARTZ
DIRECTOR (BEG JUNE 2019)	0.0	0.0	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
NCCI
901 PENINSULA CORPORATE CIRCLE	BOCA RATON	FL	33487	FIN/GEN ADMIN SVCS	$5,136,790
LOCKE LORD
111 S WACKER DRIVE	CHICAGO	IL	60606	LEGAL SERVICES	$117,038

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Membership Dues	$5,760,069	MembershipDuesAmt
Total Contributions	$5,760,069	TotalContributionsAmt
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,760,069	TotalRevenueColumnAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$5,136,790	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$117,038	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$31,000	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$24,342	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$450,899	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,760,069	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,159,638	BOYAmt
EOY	$1,308,112	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,159,638	BOYAmt
EOY	$1,308,112	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,159,638	BOYAmt
EOY	$1,308,112	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,159,638	BOYAmt
EOY	$1,308,112	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,159,638	BOYAmt
EOY	$1,308,112	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$0	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbyingGrp
Total Direct Lobbying		TotalDirectLobbyingGrp
Total Lobbying Expend		TotalLobbyingExpendGrp
Other Exempt Purpose Expend		OtherExemptPurposeExpendGrp
Total Exempt Purpose Expend		TotalExemptPurposeExpendGrp
Lobbying Nontaxable Amount		LobbyingNontaxableAmountGrp
Grassroots Nontaxable		GrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non Tx		TotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non Tx		TotLbbyExpendMnsLbbyngNonTxGrp
Substantially All Dues Nonded	Yes (true)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (true)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp
Leasehold Improvements		LeaseholdImprovementsGrp
Equipment		EquipmentGrp
Other Land Buildings		OtherLandBuildingsGrp
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt
Total Liability	$0	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,760,069	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$5,760,069	RevenueSubtotalAmt
Total Revenue Per Form990	$5,760,069	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,760,069	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$5,760,069	ExpensesSubtotalAmt
Total Expenses Per Form990	$5,760,069	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PART X, LINE 2	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A RETURN AND RECOGNIZES A TAX LIABILITY IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019 AND 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2016.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 1	NATIONAL WORKERS COMPENSATION REINSURANCE ASSOCIATION NFP (THE ASSOCIATION) WAS ORGANIZED AND IS OPERATED TO PROMOTE AND REPRESENT THE COMMON BUSINESS INTERESTS AND IMPROVE BUSINESS CONDITIONS AMONG WORKERS COMPENSATION INSURANCE COMPANIES. THE ASSOCIATION ASSISTS WORKERS COMPENSATION INSURANCE COMPANIES TO COMPLY WITH THE STATE PLANS AND FACILITATES THE STATUTORY OBLIGATION TO PARTICIPATE IN THE INVOLUNTARY MARKET. THE ASSOCIATION OVERSEES THE ADMINISTRATION AND MONITORS COMPLIANCE OF THE QUOTA SHARE REINSURANCE ARRANGEMENT WITH THE STATE PLANS AND THE INVOLUNTARY MARKET LAWS OF THOSE STATES THAT HAVE DETERMINED THE QUOTA SHARE REINSURANCE ARRANGEMENT IS IN COMPLIANCE WITH THE STATE REQUIREMENTS.
FORM 990, PART VI, QUESTION 6	ANY COMPANY LICENSED TO WRITE WORKERS COMPENSATION INSURANCE IN ANY STATE THAT HAS AN APPROVED AUTHORIZED INSURANCE PLAN MAY BECOME A MEMBER. ANY STATE WORKERS COMPENSATION INSURANCE FUND ESTABLISHED BY LAW ALSO MAY BECOME A MEMBER. THE BOARD OF DIRECTORS MAY PERMIT PARTICIPATION AT ITS SOLE DISCRETION TO ANY GROUP, ORGANIZATION, ASSOCIATION OR OTHER ENTITY IT DEEMS APPROPRIATE.
FORM 990, PART VI, QUESTION 7A	THE BOARD OF DIRECTORS IS COMPORSED OF TWELVE (12) INDIVIDUALS, NONE OF WHOM ARE EMPLOYEES OR REPRESENTATIVES OF THE SAME MEMBER. ONLY INDIVIDUALS WHO ARE EMPLOYEES OR REPRESENTATIVES OF MEMBERS SHALL BE ELIGIBLE FOR ELECTION AS DIRECTORS. THE BOARD SHALL BE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING OF THE MEMBERS. BOARD ELECTIONS SHALL BE MADE FOR STAGGERED TERMS, WITH SUCH TERMS EFFECTIVE IMMEDIATELY UPON ADJOURNMENT OF THE ANNUAL MEETING OF THE MEMBERS. FOUR (4) INDIVIDUALS SHALL BE ELECTED ANNUALLY FOR A TERM OF THREE (3) YEARS. NO INDIVIDUAL SERVING ON THE BOARD FOR A FULL TERM SHALL SUCCEED HIMSELF OR HERSELF, EXCEPT WHERE A SUFFICIENT NUMBER OF NON-SUCCEEDING INDIVIDUALS CANNOT BE INDUCED TO SERVE ON THE BOARD. NO MORE THAN FIVE (5) OF THE TWELVE (12) BOARD MEMBERS SHALL BE EMPLOYEES OR REPRESENTATIVES OF MEMBERS THAT ARE SERVICING CARRIERS. TO FACILITATE VOTING FOR MEMBERS OF THE BOARD OF DIRECTORS AT ANNUAL MEETINGS, AT LEAST SIXTY (60) DAYS PRIOR TO EACH ANNUAL MEETING THE BOARD SHALL APPOINT A NOMINATING COMMITTEE CONSISTING OF FOUR (4) MEMBERS. THE NOMINATING COMMITTEE SHALL MAKE NOMINATIONS FOR THE TERMS THAT ARE EXPIRING AT THE NEXT ANNUAL MEETING. THE NOMINATING COMMITTEE RECOMMENDATIONS SHALL BE REPORTED TO ALL MEMBERS AT LEAST ONE (1) WEEK PRIOR TO THE ANNUAL MEETING. ANY MEMBER CAN MAKE ADDITIONAL NOMINATIONS AT THE ANNUAL MEETING.
FORM 990, PART VI, QUESTION 7B	MEMBERS MAY CONSIDER AND ACT UPON ALL MATTERS BROUGHT BEFORE THEM EXCEPT WHERE OTHERWISE PROVIDED IN THE BYLAWS. EXCEPT WHERE OTHERWISE PROVIDED IN THE NWCRA'S BYLAWS, AT ALL MEETINGS ACTION MAY BE TAKEN ONLY UPON AFFIRMATIVE VOTE OF A MAJORITY OF THE MEMBERS THAT WRITE NOT LESS THAN 50.1% OF THE TOTAL NET WORKERS COMPENSATION PREMIUMS WRITTEN BY ALL MEMBERS DURING THE LATEST CALENDAR YEAR FOR WHICH INFORMATION IS AVAILABLE IN ALL STATES WHERE THE BYLAWS ARE OPERATIVE. IF SUCH MEETING IS LIMITED TO MATTERS INVOLVING ONE STATE BY THE TERMS OF THE NOTICE OF MEETING, NO ACTION MAY BE TAKEN UNLESS THERE HAS BEEN AN AFFIRMATIVE VOTE OF MEMBERS THAT WRITE NOT LESS THAN 50.1% OF THE TOTAL NET WORKERS COMPENSATION PREMIUMS WRITTEN BY ALL MEMBERS PROVIDING REINSURANCE IN SUCH STATE DURING THE LATEST CALENDAR YEAR FOR WHICH INFORMATION IS AVAILABLE IN SUCH STATE.
FORM 990, PART VI, QUESTION 11B	FORM 990 IS PREPARED BY THE FIRM ENGAGED TO PREPARE ITS ANNUAL AUDITED FINANCIAL STATEMENTS. THE FIRM WORKING IN CONJUNCTION WITH THE NWCRA'S ADMINISTRATOR AND LEGAL COUNSEL PREPARE AND REVIEW ALL RELATED TAX DOCUMENTS PRIOR TO THE CHAIR'S REVIEW AND APPROVAL FOR FILING. ALTHOUGH THE FULL BOARD DID NOT REVIEW THE 2019 TAX RETURN PRIOR TO ITS FILING WITH THE IRS, THE VOTING MEMBERS WILL GET A COMPLETE COPY OF THE FILING AT THE NEXT PHYSICAL MEETING SCHEDULED FOR SEPTEMBER 2020.
FORM 990, PART VI, QUESTION 12C	NCCI AS ADMINISTRATOR ANNUALLY DISTRIBUTES TO EACH BOARD MEMBER A COPY OF THE BOARD'S CODE OF BUSINESS CONDUCT AND ETHICS STATEMENT. EACH BOARD MEMBER IS REQUIRED TO SIGN THE CODE OF BUSINESS CONDUCT AND ETHICS ACKNOWLEDGEMENT FORM AND RETURN IT TO THE ADMINISTRATOR. IN JUNE OF EACH YEAR, BOARD COUNSEL ADVISES NEW BOARD MEMBERS OF THEIR OBLIGATIONS UNDER THE BOARD'S CODE OF BUSINESS CONDUCT AND ETHICS STATEMENT. BOARD MEMBERS THAT HAVE AN INTEREST IN A MATTER BEING REVIEWED BY THE BOARD ARE REQUIRED TO DISCLOSE THE NATURE AND EXTENT OF THE INTEREST. ONLY AFTER SUCH DISCLOSURE MAY THE INTERESTED BOARD MEMBER PARTICIPATE IN DISCUSSION OF THE MATTER. BUT THE INTERESTED BOARD MEMBER CANNOT VOTE ON THE MATTER. THE BOARD MAY GO INTO EXECUTIVE SESSION AND REQUEST THE INTERESTED BOARD MEMBER TO EXCUSE HIMSELF/HERSELF FROM THE DISCUSSION.
FORM 990, PART VI, QUESTION 15A AND 15B	OFFICERS AND BOARD MEMBERS ARE NOT COMPENSATED. TRAVEL AND RELATED EXPENSES OF BOARD MEMBERS ARE REIMBURSED PURSUANT TO A POLICY ADOPTED BY THE BOARD. AS AN ADMINISTRATOR, NCCI'S FEE IS NEGOTIATED AS PART OF THE ADMINISTRATION AGREEMENT ENTERED INTO WITH NCCI.
FORM 990, PART VI, QUESTION 19	MEMBERS THAT WANT TO REVIEW THE GOVERNING DOCUMENTS, CODE OF BUSINESS CONDUCT AND ETHICS AND FINANCIAL STATEMENTS CAN OBTAIN THEM BY CONTACTING THE NCCI AS ADMINISTRATOR.