2026-04-13T10:31:16-04:00 2025-06-30 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-07-01 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 2026-04-03 true true THOMAS PARISI P00013287 3012726000 2026-04-03 2024 2025-03-06 01:10:19Z CRAIG C HARNETT 395 9TH AVENUE NEW YORK NY 10001 47862739 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 32700 26542 0 0 43931030 47830039 34095 32700 0 0 43965125 47862739 0 0 35601050 41309259 0 0 0 0 0 6353383 7227467 41954433 48536726 2010692 -673987 9898359 11241436 3712659 5176354 6185700 6065082 X THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE AS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION. false false 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. 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 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 6899750 1 0 PREMIUM CONTRIBUTIONS 900099 47830039 47830039 47830039 32700 32700 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 47862739 47830039 32700 X 0 0 0 41309259 0 0 0 0 0 0 50000 0 47030 0 0 0 6899750 0 0 0 0 0 0 0 0 0 0 0 0 PREMIUM TAXES PAID 207187 STATE & BUSINESS TAX 23500 48536726 4496641 2102358 0 0 0 0 1384209 4554731 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4017509 4584347 9898359 11241436 1798238 1861092 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1914421 3315262 3712659 5176354 X 0 0 0 0 6185700 6065082 6185700 6065082 9898359 11241436 X -673987 553369 X false true X false false FUNDS WITHHELD 4559495 REINSURANCE RECEIVABLE 24852 4584347 0 INSURANCE BALANCES PAYABLE 2145879 REINSURANCE BALANCES PAYABLE 1169383 3315262 X 48416108 553369 553369 47862739 47862739 47135885 47135885 1400841 1400841 48536726 SCHEDULE D, 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 as 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, 2025 and 2024 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. SCHEDULE D, PART XI, LINE 2D CIGNA RESERVE FUNDS $553,369 SCHEDULE D, PART XII, LINE 4B NET CHANGE IN BENEFITS PAYABLE $1,400,841 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 2025. 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 $553,369 FORM 990 PART IX LINE 11G DESCRIPTION:CLAIMS FEES TOTAL FEES:6899750 ANAHEIM DUCKS HOCKEY CLUB 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 PITTSBURGH PENGUINS LP NA LIGHTNING HOCKEY LP NA LINCOLN HOCKEY LLC NA BLACK KNIGHT SPORTS AND ENTERT NA SEG SPORTS HOLDING LLC NA NHL ENTERPRISES INC 395 9TH AVENUE NEW YORK NY 10001 133899350 SPORTS LEAGUE NY NA C CORP 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 PHILADELPHIA FLYERS LP (SPECTRUM CORP) NA false false false false false false false false false false false false false false false false false false true