HEALTHPLUS PARTNERS INC: Form 990EZ, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: HEALTHPLUS PARTNERS INC (EIN 01-0729151)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-05-07
IRS object ID: 201911279349200306
Schema version: 2018v3.1
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-EZ
Schedule N
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-05-07T07:39:23-05:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ERNST & YOUNG US LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	155 N WACKER DRIVE	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60606	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	010729151	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HEALTHPLUS PARTNERS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% DIANNA RONAN TRUSTEE	InCareOfNm
Business Name Control	HEAL	BusinessNameControlTxt
Phone	2484431093	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2850 W Grand Blvd	AddressLine1Txt
City	Detroit	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	482022643	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DIANNA RONAN	PersonNm
Person Title	HAP, VP FINANCE	PersonTitleTxt
Phone	2484431093	PhoneNum
Signature	2019-05-06	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TAMARA TARAZI	PreparerPersonNm
PTIN	P01266026	PTIN
Phone	3128792000	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	99.46.67.29	IPv4AddressTxt

Field	Value	IRS element (for citing)
Federal Original Submission Id	38899220191275000000	FederalOriginalSubmissionId
Federal Original Submission Id	2019-05-07	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	6DFBA33F1DAEE8CAFFEB9AC40683ECF49AA6169A	AtSubmissionCreationDeviceId
At Submission Filing Device Id	6DFBA33F1DAEE8CAFFEB9AC40683ECF49AA6169A	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Final Return	Yes (X)	FinalReturnInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Website Address	www.HAP.org	WebsiteAddressTxt
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$0	GrossReceiptsAmt
Cost Or Other Basis Expense Sale	$0	CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets	$0	GainOrLossFromSaleOfAssetsAmt
Special Events Direct Expenses	$0	SpecialEventsDirectExpensesAmt
Special Events Net Income Loss	$0	SpecialEventsNetIncomeLossAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry	$0	GrossProfitLossSlsOfInvntryAmt
Total Revenue	$0	TotalRevenueAmt
Salaries Other Comp Empl Bnft	$0	SalariesOtherCompEmplBnftAmt
Total Expenses	$0	TotalExpensesAmt
Excess Or Deficit For Year	$0	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$0	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$0	NetAssetsOrFundBalancesEOYAmt
Cash Savings And Investments		CashSavingsAndInvestmentsGrp

Land And Buildings LandAndBuildingsGrp

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

Other Assets Total Detail OtherAssetsTotalDetail

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

Form990 Total Assets Form990TotalAssetsGrp

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

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

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

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

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

Field	Value	IRS element (for citing)
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Primary Exempt Purpose	PROVIDE HEALTHCARE SERVICES AS A STATE LICENSED AND FEDERALLY QUALIFIED HEALTH MAINTENANCE ORGANIZATION.	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	N/A	DescriptionProgramSrvcAccomTxt

Field	Value	IRS element (for citing)
Info In Schedule O Part IV	Yes (X)	InfoInScheduleOPartIVInd

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (2 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
DIANNA RONAN
TRUSTEE	1.0	$0	$0	$0
RICHARD SWIFT
TRUSTEE	1.0	$0	$0	$0

Field	Value	IRS element (for citing)
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	false	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	false	OrganizationHadUBIInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Organization Dissolved Etc	Yes (true)	OrganizationDissolvedEtcInd
Form1120 Pol Filed	false	Form1120PolFiledInd
Made Loans To From Officers	false	MadeLoansToFromOfficersInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DIANNA RONAN TRUSTEE	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2850 W GRAND BLVD	AddressLine1Txt
City	DETROIT	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48202	ZIPCd

Field	Value	IRS element (for citing)
Phone	2484431093	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	false	ForeignFinancialAccountInd
Foreign Office	false	ForeignOfficeInd
Donor Advised Fnds	false	DonorAdvisedFndsInd
Operate Hospital	false	OperateHospitalInd
Tanning Services Provided	false	TanningServicesProvidedInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Filed Schedule A	false	FiledScheduleAInd

Schedule N IRS990ScheduleN

Field	Value	IRS element (for citing)
Liquidation Of Assets Table		LiquidationOfAssetsTableGrp
Director Of Successor	false	DirectorOfSuccessorInd
Employee Of Successor	false	EmployeeOfSuccessorInd
Owner Of Successor	false	OwnerOfSuccessorInd
Receive Compensation	false	ReceiveCompensationInd
Assets Distributed	Yes (true)	AssetsDistributedInd
Required To Notify AG	Yes (true)	RequiredToNotifyAGInd
Attorney General Notified	Yes (true)	AttorneyGeneralNotifiedInd
Liabilities Paid	Yes (true)	LiabilitiesPaidInd
Bonds Outstanding	false	BondsOutstandingInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990EZ, SCHEDULE N, PART I	FormAndLineReferenceDesc
Explanation	ON FEBRUARY 1, 2016, HEALTHPLUS PARTNERS, INC.'S (HPP) PARENT COMPANY, HEALTHPLUS OF MICHIGAN, INC., MERGED INTO HEALTH ALLIANCE PLAN. AT THE SAME TIME, HPP'S ASSETS AND LIABILITIES WERE TRANSFERRED TO THE HEALTHPLUS PARTNERS INC. TRUST (TRUST). THIS WAS DONE PURSUANT TO THE DIRECTIVE OF THE MICHIGAN DEPARTMENT OF INSURANCE AND FINANCIAL SERVICES (DIFS) IN ORDER TO SECURE THE PAYMENT OF HPP'S OBLIGATIONS. SIMULTANEOUSLY, ALL OF THE ISSUED AND OUTSTANDING SHARES OF HPP'S CAPITAL STOCK WERE TRANSFERRED TO THE TRUST PURSUANT TO THE DIFS DIRECTIVE. THE SALE OF HPP'S MEDICAID MEMBERSHIP TO MOLINA HEALTHCARE OF MICHIGAN, INC. WAS EXECUTED ON SEPTEMBER 1, 2015. THIS TRANSACTION WAS FULLY DISCLOSED ON SCHEDULE N OF THE 2015 FORM 990. HPP ATTACHED A REVISED FORM 8594 TO ITS 2016 FORM 990 BECAUSE THE PURCHASE PRICE WAS ADJUSTED AFTER THE 2015 YEAR-END. AFTER THE TRANSFER, HPP REMAINED INACTIVE UNTIL DECEMBER 31, 2018 WHEN IT WAS DISSOLVED AS A CORPORATION WITH THE MICHIGAN SECRETARY OF STATE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SUPPLEMENTAL INFORMATION	FormAndLineReferenceDesc
Explanation	ON MARCH 9, 2015, THE ORGANIZATIONS PARENT COMPANY, HEALTHPLUS OF MICHIGAN (HPM) AND AN AFFILIATE, HEALTHPLUS INSURANCE COMPANY (HPI), WERE PLACED UNDER THE SUPERVISION OF THE DIRECTOR OF THE MICHIGAN DEPARTMENT OF INSURANCE AND FINANCIAL SERVICES (MICHIGAN DIFS) FOR FAILING TO MEET THE REGULATORY RISK-BASED CAPITAL REQUIREMENTS IMPOSED BY MICHIGAN DIFS AND AS A RESULT OF RECURRING FINANCIAL LOSSES. THE MICHIGAN DIFS ORDERED THAT HPM EITHER SEEK A MERGER PARTNER FOR IT AND ITS AFFILIATES AND/OR EFFECTUATE A SALE OF THEIR RESPECTIVE BUSINESS OPERATIONS. IN COMPLYING WITH THE DIRECTIVES OF THE MICHIGAN DIFS, HPM AND THE ORGANIZATION ENTERED INTO AN AGREEMENT WITH MOLINA HEALTHCARE OF MICHIGAN (MOLINA) ON MAY 15, 2015 TO SELL THE ORGANIZATIONS MEDICAID CONTRACT TO MOLINA. CONSEQUENTLY, ON SEPTEMBER 1, 2015, MOLINA ACQUIRED THE ORGANIZATIONS MEDICAID CONTRACT. ON OCTOBER 15, 2015, FOLLOWING THE SALE OF ITS MEDICAID CONTRACT, THE ORGANIZATION RECEIVED APPROVAL FROM THE MICHIGAN DIFS TO PAY AN ORDINARY DIVIDEND OF $2,039,745 AND A SPECIAL DIVIDEND OF $47,960,255 TO ITS PARENT ORGANIZATION, HPM. THE DIVIDENDS WERE PAID ON OCTOBER 19, 2015. ON NOVEMBER 1, 2015, HPM ANNOUNCED ITS INTENTION TO MERGE WITH HEALTH ALLIANCE PLAN, AN IRC SECTION 501(C)(4) ORGANIZATION. AS PART OF THIS MERGER TRANSACTION, IT WAS AGREED THAT THE ORGANIZATION'S ASSETS AND LIABILITIES WOULD BE PLACED INTO A TRUST TO BE USED TO SATISFY THE "RUN-OUT ACTIVITY" AS WELL AS THE OWNERSHIP OF HPP'S REMAINING ASSETS AND LIABILITIES ("TRUST PROPERTY") AND ALL OF THE ISSUED AND OUTSTANDING SHARES OF THE ORGANIZATION'S CAPITAL STOCK WERE TRANSFERRED INTO THE HEALTHPLUS PARTNERS TRUST ("HPP TRUST"), AS REQUIRED BY THE MICHIGAN DIFS. THE TRUST PROPERTY IS TO BE THE SOLE SOURCE TO SATISFY THE RUN-OUT ACTIVITY, WHICH WAS COMPLETED IN 2017. PRIOR TO THE MERGER, THE ORGANIZATION PAID HPM A DIVIDEND OF $6,972,000 AS REQUIRED BY THE MICHIGAN DIFS.	ExplanationTxt