2026-01-16T14:29:43-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-01-01 453309488 COMMON GROUND HEALTHCARE COOPERATIVE COMM 9372243300 PO BOX 8738 DAYTON OH 454018738 TODD HUTCHISON CFO 9372243300 2026-01-16 1 1 TROY E MARINE P00187863 4147775500 2026-01-16 2024 2025-03-06 01:10:19Z X CATHY MAHAFFEY PO BOX 8738 DAYTON OH 454018738 487781758 0 X WWW.COMMONGROUNDHEALTHCARE.ORG X CO-OP 2011 WI PROVIDE AFFORDABLE HEALTH INSURANCE SOLUTIONS TO SMALL BUS., INDIVIDUALS & NON-PROFITS IN WI. 9 9 142 0 0 0 0 0 450644587 431946271 6518500 5920392 2213081 1529021 459376168 439395684 6000 15700 0 0 14503062 16813866 0 0 0 435851276 432026772 450360338 448856338 9015830 -9460654 262120622 182722988 182162182 109990769 79958440 72732219 COMMON GROUND HEALTHCARE COOPERATIVE ("CGHC") IS A NON-PROFIT MEMBER-GOVERNED HEALTH INSURANCE COMPANY DEDICATED TO PROVIDING AFFORDABLE, INNOVATIVE HEALTH INSURANCE SOLUTIONS TO SMALL BUSINESSES, NON-PROFITS, AND INDIVIDUALS IN WISCONSIN. 0 0 COMMON GROUND HEALTHCARE COOPERATIVE IS A NON-PROFIT MEMBER-GOVERNED HEALTH INSURANCE COOPERATIVE DEDICATED TO DELIVERING QUALITY, COMPREHENSIVE HEALTH INSURANCE TO SMALL BUSINESSES AND INDIVIDUALS IN WISCONSIN. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 1 2016 0 1 142 1 0 0 0 0 0 0 81388079 72087569 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X TODD HUTCHISON 4144550500 300 N EXECUTIVE DR SUITE 300 BROOKFIELD WI 530056034 TONNI LARSON BOARD CHAIR 6.00 X 13320 0 0 AMY MURPHY BOARD VICE-CHAIR 1.00 X 11100 0 0 KEVIN GILLIGAN SECRETARY/TREASURER 1.00 X 8880 0 0 BECKY TUCHSCHERER DIRECTOR 1.00 X 8880 0 0 CHERYL THOMAS DIRECTOR 1.00 X 8880 0 0 DAVID STRAM DIRECTOR 1.00 X 8880 0 0 DEAN SCHADRIE DIRECTOR 1.00 X 8880 0 0 MICHAEL WINKLER DIRECTOR 1.00 X 8880 0 0 WILLIAM KORT DIRECTOR 1.00 X 8880 0 0 JAMES WESP NON-VOTING DIRECTOR 1.00 X 8880 0 0 JOHN MAGLIO NON-VOTING DIRECTOR 1.00 X 8880 0 0 CATHY MAHAFFEY CEO 40.00 X 991516 0 58975 BRIAN DAMIANI CIO 40.00 X 362785 0 62741 BRIAN GARTNER CHIEF OF STAFF 40.00 X 337561 0 37538 JESSICA KOTTWITZ CAO - CHIEF ADMINISTRATIVE OFFICER 40.00 X 290559 0 37075 MELISSA HENDERSON CCO - CHIEF COMPLIANCE OFFICER 40.00 X 310104 0 19776 TODD HUTCHISON CFO 40.00 X 320138 0 63589 AARON JACKSON VP PROVIDER CONTRACTING & STRATEGY 40.00 X 266555 0 20164 JENNIFER WALKOWIAK VP OF BUSINESS DEVELOPMENT 40.00 X 228297 0 31551 SCOTT BERGMAN CONTROLLER 40.00 X 180907 0 42533 SHELLY JOHNSON HEALTH PLAN QUALITY ADMINISTRATOR 40.00 X 219146 0 29747 DAN SCHUMACHER DIR OF ACTUARIAL & ANALYTICAL SERVICES 40.00 X 220365 0 29844 SCOTT ANDERSON FORMER CMO - CHIEF MEDICAL OFFICER 0.00 X 149139 0 0 3981412 0 433533 45 1 1 0 UNITED HEALTHCARE INSURANCE COMPANY 9900 BREN RD E MINNETONKA MN 55343 EE HEALTH INSURANCE 1544541 SECURITY HEALTH PLAN OF WISCONSIN INC 1515 SAINT JOSEPH AVENUE PO BOX 8 MARSHFIELD WI 54449 COST CONTAINMENT 1268072 MILLIMAN INC 17335 GOLF PARKWAY STE 100 BROOKFIELD WI 53045 ACTUARIAL 941945 OPTUM HEALTH CARE SOLUTIONS INC PO BOX 84019 CHICAGO IL 50689 MEDICAL MANAGEMENT 842455 MPX 2301 CONGRESS ST PORTLAND ME 04102 PRINTING AND POSTAGE 798185 55 PREMIUMS EARNED 525100 431946271 431946271 431946271 4881436 4881436 49425030 48310908 75166 1114122 -75166 1038956 1038956 MISCELLANEOUS REVENUE 900099 1529021 1529021 1529021 439395684 431946271 0 7449413 15700 3145834 10680194 624170 1423969 939699 -2179102 3099453 55800 5685477 639732 1735981 2668378 534304 134263 224166 212158 122195 285274 CLAIMS EXPENSE 399506811 CMS EXCHANGE USER FEE E 8797682 COMMISSIONS 7671400 BANK CHARGES 1992136 840664 448856338 26253575 9353261 128745328 75366219 5946379 4576630 1204292 419343 868881 706989 222827 161892 99748221 92845643 262120622 182722988 5572142 6772150 62219209 65343839 69270520 45100311 37874780 182162182 109990769 X 0 0 0 0 79958440 72732219 79958440 72732219 262120622 182722988 X -9460654 2324016 -89583 X X 0 1 X 1 0 138675 15431 123244 138568 133543 5025 591638 558015 33623 161892 REINSURANCE RECOVERABLES 45366642 HEALTH CARE RECEIVABLE 18748349 ADVANCED PREMIUM TAX CREDIT RECEIVABLE 25393611 PROVIDER RECEIVABLE 157447 METLIFE FUNDING 3179594 92845643 UNEARNED PREMIUM 33558472 INSURANCE FEE PAYABLE 4316308 37874780 X 439395684 0 439395684 0 439395684 448856338 0 448856338 0 448856338 PART X, LINE 2: THE ACA ESTABLISHED SECTION 501(C) (29) OF THE INTERNAL REVENUE CODE AS A NEW TAX-EXEMPT CATEGORY SPECIFICALLY FOR QUALIFIED NON-PROFIT HEALTH INSURANCE ISSUERS THAT HAVE RECEIVED A LOAN OR GRANT UNDER THE CMS CO-OP PROGRAM FOR PERIODS THAT THEY MEET BOTH THE REQUIREMENTS OF SECTION 1322 OF THE ACA AND ANY LOAN AGREEMENT WITH CMS. THE COMPANY RECEIVED AN APPROVAL LETTER FROM THE INTERNAL REVENUE SERVICE STATING THAT THEY ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C) (29). 1 UNITED WAY OF GREATER MILWAUKEE & WAUKESHA COUNTRIES 225 W VINE ST MILWAUKEE WI 53212 390806190 501 (C)(3) 7500 0 CORPORATE GIFT - COMMUNITY FUND, SAFE & STABLE HOMES, AND REDUCING BARRIERS TO EMPLOYMENT & ADVANCEMENT BEST BUDDIES INTERNATIONAL 100 SE 2ND ST STE 2200 MIAMI FL 33131 521614576 501 (C)(3) 7500 0 GENERAL SUPPORT - PLATNIUM SPONSOR, CHAMPION OF THE YEAR FOR WISCONSIN 2 0 PART 1, LINE 2; PART III, COLUMN (B) ALL GRANTS ISSUED WERE AUTHORIZED BY THE BOARD OF DIRECTORS X 1 1 X X X X 1 0 0 0 0 1 0 0 0 CATHY MAHAFFEY CEO 487378 0 94156 0 409982 0 16830 0 42145 0 1050491 0 0 0 BRIAN DAMIANI CIO 282125 0 51239 0 29421 0 19010 0 43731 0 425526 0 0 0 TODD HUTCHISON CFO 267931 0 32314 0 19893 0 19910 0 43679 0 383727 0 0 0 BRIAN GARTNER CHIEF OF STAFF 278891 0 46082 0 12588 0 20581 0 16957 0 375099 0 0 0 MELISSA HENDERSON CCO - CHIEF COMPLIANCE OFFICER 224567 0 46942 0 38595 0 17045 0 2731 0 329880 0 0 0 JESSICA KOTTWITZ CAO - CHIEF ADMINISTRATIVE OFFICER 231002 0 38556 0 21001 0 16634 0 20441 0 327634 0 0 0 AARON JACKSON VP PROVIDER CONTRACTING & STRATEGY 210162 0 35732 0 20661 0 8699 0 11465 0 286719 0 0 0 JENNIFER WALKOWIAK VP OF BUSINESS DEVELOPMENT 170272 0 32178 0 25847 0 13069 0 18482 0 259848 0 0 0 DAN SCHUMACHER DIR OF ACTUARIAL & ANALYTICAL SERVICES 185030 0 28408 0 6927 0 13236 0 16608 0 250209 0 0 0 SHELLY JOHNSON HEALTH PLAN QUALITY ADMINISTRATOR 165895 0 20274 0 32977 0 12871 0 16876 0 248893 0 0 0 SCOTT BERGMAN CONTROLLER 141994 0 16393 0 22520 0 11521 0 31012 0 223440 0 0 0 SCOTT ANDERSON FORMER CMO - CHIEF MEDICAL OFFICER 0 0 0 0 149139 0 0 0 0 0 149139 0 0 0 PART I, LINE 1A COMMON GROUND MADE REIMBURSMENTS OF INCOME FOR GROUP TERM LIFE OVER $50,000 INCLUDED IN WAGES. COMMON GROUND MADE GROSS-UP PAYMENTS FOR $50 GIFT CARDS. PART I, LINE 4A SCOTT ANDERSON RECEIVED $149,139 IN SEVERANCE PAY IN 2024. CATHY MAHAFFEY RECEIVED $333,332 IN A CHANGE OF CONTROL PAYMENT IN 2024. PART I, LINE 6 CO-OP NET INCOME WAS ONE OF THE METRICS FOR QUALIFICATION FOR THE INCENTIVE COMPENSATION PLAN. BRIAN DAMIANI OFFICER 192285 WENDIGO ADVISORS IS 100% OWNED BY BRIAN DAMIANI, AN OFFICER. WENDIGO ADVISORS CONTRACTED WITH COMMON GROUND TO PROVIDE CONTRACT AND TEMPORARY STAFFING. 0 FORM 990, PART V, LINE 13A WI FORM 990, PART VI, SECTION A, LINE 6 COMMON GROUND HEALTHCARE COOPERATIVE BEGAN ISSUING HEALTH INSURANCE POLICIES IN 2014. WE OPERATE AS A HEALTH INSURANCE COMPANY SERVING BOTH INDIVIDUALS AND SMALL BUSINESSES. ALL ACTIVE POLICYHOLDERS ARE ALSO CONSIDERED MEMBERS OF THE COOPERATIVE. THIS STRUCTURE FOSTERS A SENSE OF COMMUNITY AND SHARED PURPOSE AMONG ITS MEMBERS, AS WE COLLECTIVELY STRIVE TO ACHIEVE THE COMMON GOAL OF PROMOTING AND MAINTAINING GOOD HEALTH WHILE KEEPING HEALTHCARE COSTS AS AFFORDABLE AS POSSIBLE. FORM 990, PART VI, SECTION A, LINE 7A COMMON GROUND HEALTHCARE COOPERATIVE IS GOVERNED BY A BOARD OF DIRECTORS, AND ALL VOTING DIRECTORS ARE ACTIVE MEMBERS WHO HAVE BEEN NOMINATED AND ELECTED BY THEIR FELLOW MEMBERS. THIS PROCESS ENSURES THAT THE VOICES AND PERSPECTIVES OF THE POLICYHOLDERS/MEMBERS ARE REPRESENTED IN THE COOPERATIVE'S DECISION-MAKING PROCESSES. THE COOPERATIVE'S MISSION OF "PUTTING MEMBERS FIRST. PURSUING BETTER HEALTHCARE" UNDERSCORES ITS COMMITMENT TO PRIORITIZING THE WELL-BEING OF ITS MEMBERS AND CONTINUALLY STRIVING TO IMPROVE THE QUALITY AND ACCESSIBILITY OF HEALTHCARE SERVICES. FORM 990, PART VI, SECTION B, LINE 11B FINANCE MANAGEMENT PRESENTS FORM 990 TO COMMON GROUND HEALTHCARE COOPERATIVE'S AUDIT & FINANCE COMMITTEE, AFTER WHICH A MOTION IS MADE, AND VOTE TAKEN TO APPROVE AND PRESENT TO THE FULL BOARD. THE BOARD IS LIKEWISE SUBSEQUENTLY PROVIDED THE FORM 990, AND AFTER REVIEW, IS ASKED FOR A MOTION AND ULTIMATELY APPROVAL OF FORM 990. ONCE APPROVAL IS GIVEN, THE FORM IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY SETS FORTH CLEAR EXPECTATIONS AND GUIDANCE THAT IS TO BE FOLLOWED BY ALL DIRECTORS, OFFICERS, EMPLOYEES AND THIRD PARTY REPRESENTATIVES. THE COOPERATIVE WILL EVALUATE ITS ADHERENCE AND COMPLIANCE TO THIS POLICY BY REQUESTING FEEDBACK ON A REGULAR BASIS FROM OUR MEMBERS, EMPLOYEES, DIRECTORS AND THIRD PARTY REPRESENTATIVES. IF ANY INDIVIDUAL HAS QUESTIONS OR CONCERNS ABOUT COMPLIANCE WITH THE SUBJECTS DESCRIBED IN THIS POLICY, ARE UNSURE ABOUT WHAT IS THE "RIGHT THING" TO DO, OR REASONABLY BELIEVES THAT SOME POLICY, PRACTICE OR ACTIVITY OF THE COOPERATIVE IS IN VIOLATION OF THE ETHICS POLICY OR CODE, THIS INDIVIDUAL SHOULD SHARE THEIR QUESTIONS, CONCERNS, SUGGESTIONS OR COMPLAINTS WITH SOMEONE WHO CAN ADDRESS THEM PROPERLY. IN MOST CASES, AN INDIVIDUAL'S SUPERVISOR IS IN THE BEST POSITION TO ADDRESS AN AREA OF CONCERN. HOWEVER, IF THE INDIVIDUAL IS NOT COMFORTABLE SPEAKING WITH HIS OR HER SUPERVISOR OR IS NOT SATISFIED WITH THE SUPERVISOR'S RESPONSE, THE INDIVIDUAL IS ENCOURAGED TO SPEAK WITH THE COMPLIANCE OFFICER, OR ANYONE IN MANAGEMENT WHOM THE INDIVIDUAL IS COMFORTABLE IN APPROACHING. THE COOPERATIVE PROVIDES ALL INDIVIDUALS AN ADDITIONAL MECHANISM TO REPORT UNETHICAL CONDUCT WHICH IS DISCUSSED FURTHER IN THE COMPLIANCE COMMUNICATION, REPORTING, AND INVESTIGATION POLICY. FORM 990, PART VI, SECTION B, LINE 15 CGHC'S MEMBER-ELECTED BOARD OF DIRECTORS' REVIEWS AND APPROVES CEO COMPENSATION ANNUALLY. CGHC RECOGNIZES THAT EMPLOYEES ARE KEY TO FULFILLING ITS MISSION; THEREFORE, CGHC ENGAGES WITH A 3RD PARTY CONSULTANT TO EVALUATE INTERNAL PAY PRACTICES AND CONDUCT MARKET ANALYSIS TO ENSURE CGHC APPROPRIATELY ATTRACTS AND RETAINS EMPLOYEES, INCLUDING THOSE OF THE EXECUTIVE LEADERSHIP TEAM. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: NET CHANGE IN BOARD FUNDS -89,583. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. COMMON GROUND HEALTHCARE FOUNDATION INC 300 N EXECUTIVE DR STE 300 BROOKFIELD WI 530056034 883360460 PROVIDE FUNDING WI 501 (C )(3) PF COMMON GROUND HEALTH COOPERATIVE 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 COMMON GROUND HEALTHCARE FOUNDATION B 3752695 CASH PAYMENTS