NATIONAL HOCKEY LEAGUE PLAYERS HEALTH AND BENEFITS FUND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: NATIONAL HOCKEY LEAGUE PLAYERS HEALTH AND BENEFITS FUND (EIN 02-0758876)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-04-10
IRS object ID: 202641009349300649
Schema version: 2024v5.2
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 D
Schedule F
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-04-10T18:01:34-05:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1800 TYSONS BOULEVARD SUITE 800	AddressLine1Txt
City	TYSONS	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22102	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	020758876	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND	BusinessNameLine1Txt
Business Name Line2	BENEFITS FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% CDS ADMINISTRATORS INC	InCareOfNm
Business Name Control	NATI	BusinessNameControlTxt
Phone	4127137961	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	60 Boulevard of the Allies 5th Fl	AddressLine1Txt
City	Pittsburgh	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15222	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CRAIG HARNETT	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	2127892000	PhoneNum
Signature	2026-04-03	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	THOMAS PARISI	PreparerPersonNm
PTIN	P00013287	PTIN
Phone	3012726000	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CRAIG HARNETT	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	60 BLVD of the Allies 5th Fl	AddressLine1Txt
City	Pittsburgh	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15222	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$60,564,524	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2006	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO CURRENT AND FORMER NHL PLAYERS AND THEIR ELIGIBLE DEPENDENTS PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$45,999,507	PYProgramServiceRevenueAmt
CY Program Service Revenue	$49,182,401	CYProgramServiceRevenueAmt
PY Investment Income	$866,825	PYInvestmentIncomeAmt
CY Investment Income	$1,486,039	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$97,010	CYOtherRevenueAmt
PY Total Revenue	$46,866,332	PYTotalRevenueAmt
CY Total Revenue	$50,765,450	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$44,007,882	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$48,275,100	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	$2,778,068	PYOtherExpensesAmt
CY Other Expenses	$3,078,926	CYOtherExpensesAmt
PY Total Expenses	$46,785,950	PYTotalExpensesAmt
CY Total Expenses	$51,354,026	CYTotalExpensesAmt
PY Revenues Less Expenses	$80,382	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$588,576	CYRevenuesLessExpensesAmt
Total Assets BOY	$52,788,780	TotalAssetsBOYAmt
Total Assets EOY	$54,653,579	TotalAssetsEOYAmt
Total Liabilities BOY	$5,145,714	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,790,225	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$47,643,066	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$48,863,354	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO CURRENT AND FORMER NHL PLAYERS AND THEIR ELIGIBLE DEPENDENTS PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE ORGANIZATION SERVES AS A FUNDING MEDIUM FOR CERTAIN SELF-INSURED BENEFITS THAT ARE PROVIDED UNDER THE NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND BENEFITS FUND. ACTIVE NHL 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 AND THEIR ELIGIBLE DEPENDENTS ARE AUTOMATICALLY COVERED BY DENTAL INSURANCE PROVIDED BY THE FUND. THE DENTAL INSURANCE COVERS ALL ELIGIBLE DENTAL EXPENSES.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	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	Yes (true)	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	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	CA	ForeignCountryCd
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	4	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	CDS ADMINISTRATORS INC	PersonNm
Phone	4122244451	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	60 BLVD OF THE ALLIES5TH FL	AddressLine1Txt
City	PITTSBURGH	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15222	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 (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CRAIG HARNETT
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
KIM MURDOCH
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
JOE REEKIE
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
KATHERINE WATSON
TRUSTEE	1.0	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 (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MERITAIN HEALTH
300 CORPORATE PARKWAY	AMHERST	NY	14226	CONTRACT ADMIN	$1,234,609
CDS
60 BLVD OF THE ALLIES 5TH FL	PITTSBURGH	PA	15222	CONTRACT ADMIN	$159,586
PROSKAUER ROSE LLP
ELEVEN TIME SQUARE	NEW YORK	NY	10036	LEGAL SERVICES	$156,846
BREDHOFF KAISER PLLC
805 15TH STREET NW	WASHINGTON	DC	20005	Legal Services	$128,152

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	525100	$31,560,912	$31,560,912
PARTICIPANT CONTRIBUTIONS	525100	$15,391,059	$15,391,059
RETIRED PLAYERS SUBSIDY INCOME	525100	$2,230,430	$2,230,430

Field	Value	IRS element (for citing)
Total Program Service Revenue	$49,182,401	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,354,328	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,354,328	ExclusionAmt

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

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$9,930,785	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$9,799,074	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$131,711	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$131,711	TotalRevenueColumnAmt
Exclusion	$131,711	ExclusionAmt

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

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$97,010	TotalRevenueColumnAmt
Related Or Exempt Func Income	$97,010	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$97,010	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$50,765,450	TotalRevenueColumnAmt
Related Or Exempt Func Income	$49,279,411	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,486,039	ExclusionAmt

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	$48,275,100	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	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$305,945	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$69,578	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	$24,810	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,440,835	TotalAmt

Advertising AdvertisingGrp

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

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$56,154	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	$0	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	$30,315	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
STOP LOSS PREMIUMS	$1,131,255
ACA FEES	$10,832
BANK FEES	$9,202

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$51,354,026	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,006,369	BOYAmt
EOY	$5,501,573	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,485,150	BOYAmt
EOY	$2,035,850	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	$7,192,743	BOYAmt
EOY	$2,835,249	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	$2,249	BOYAmt
EOY	$8,836	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	$41,711,836	BOYAmt
EOY	$43,483,275	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	$390,433	BOYAmt
EOY	$788,796	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$52,788,780	BOYAmt
EOY	$54,653,579	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,145,714	BOYAmt
EOY	$5,790,225	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	$5,145,714	BOYAmt
EOY	$5,790,225	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$47,643,066	BOYAmt
EOY	$48,863,354	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$47,643,066	BOYAmt
EOY	$48,863,354	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$52,788,780	BOYAmt
EOY	$54,653,579	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$588,576	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$2,018,854	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$209,990	OtherChangesInNetAssetsAmt
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	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

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	$52,549,504	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$2,018,854	NetUnrealizedGainsInvstAmt
Other Revenue	-$209,990	OtherRevenueAmt
Revenue Not Reported	$1,808,864	RevenueNotReportedAmt
Revenue Subtotal	$50,740,640	RevenueSubtotalAmt
Investment Expenses Not Incld	$24,810	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$24,810	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$50,765,450	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$51,329,216	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$51,329,216	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$24,810	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$24,810	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$51,354,026	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2 - FIN 48 FOOTNOTE:

THE INTERNAL REVENUE SERVICE (IRS) 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. U.S. GAAP requires management of the Plan to evaluate tax positions taken and Accrue 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 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 $ (209,990)

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	North America	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	Program Services	TypeOfActivitiesConductedTxt
Specific Services Provided	SEE PART V	SpecificServicesProvidedTxt
Region Total Expenditures	$7,770,674	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$7,770,674	SubtotalSpentAmt
Total Spent	$7,770,674	TotalSpentAmt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3, COLUMN E	FormAndLineReferenceDesc
Explanation	THE FUND PROVIDES MEDICAL, DENTAL, PRESCRIPTIONS, DISABILITY BENEFITS, LIFE INSURANCE, AND AD&D BENEFITS FOR ACTIVE AND RETIRED PARTICIPANTS AND THEIR DEPENDENTS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP:	TRUSTEES CRAIG HARNETT AND KATHERINE WATSON SERVE AS NHL CONSULTANT AND SENIOR VICE PRESIDENT, 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 NATIONAL HOCKEY LEAGUE AND TWO PARTICIPANT TRUSTEES APPOINTED BY THE NATIONAL HOCKEY LEAGUE 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 THE IRS.
PART VI, SECTION B, LINES 12 - 13, POLICIES:	THE BOARD OF TRUSTEES IS SUBJECT TO THE FIDUCIARY RESPONSIBILITY PROVISIONS OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA), AS AMENDED, INCLUDING THE CONFLICT-OF-INTEREST PROVISIONS OF ERISA SECTION 406 AND THE WHISTLEBLOWER PROVISIONS OF SECTION 510.
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 THE TOP MANAGEMENT OFFICIALS, KEY EMPLOYEES OR OTHER OFFICERS BECAUSE THERE ARE 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: $(209,990)

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	Province Or StateForeignAddress/ProvinceOrStateNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd
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
				PLAYERS UNION		N/A	N/A	NA	false	10 BAY STREET STE 1200	TORONTO	ONTARIO	CA	M5J 2R8	CA

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (15 entries)

Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
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 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
PITTSBURGH PENGUINS LP
NA
LIGHTNING HOCKEY LP
NA
LINCOLN HOCKEY LLC
NA
BLACK KNIGHT SPORTS AND ENTERTAINMENT
NA
SEG SPORTS HOLDINGS LLC
NA

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (18 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Direct Controlling NADirectControllingNACd
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
PHILADELPHIA FLYERS LP (SPECTRUM CORP)
									N/A

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	Yes (true)	TransferFromOtherOrgInd