2026-04-10T18:01:34-05:00 2025-06-30 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-07-01 020758876 NATIONAL HOCKEY LEAGUE PLAYERS' HEALTH AND BENEFITS FUND % CDS ADMINISTRATORS INC NATI 4127137961 60 Boulevard of the Allies 5th Fl Pittsburgh PA 15222 CRAIG HARNETT TRUSTEE 2127892000 2026-04-03 true true THOMAS PARISI P00013287 3012726000 2024 2025-03-06 01:10:19Z CRAIG HARNETT 60 BLVD of the Allies 5th Fl Pittsburgh PA 15222 60564524 false X N/A X 2006 NY THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO CURRENT AND FORMER NHL PLAYERS AND THEIR ELIGIBLE DEPENDENTS PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT. 4 0 0 0 0 0 0 0 45999507 49182401 866825 1486039 0 97010 46866332 50765450 0 0 44007882 48275100 0 0 0 0 0 2778068 3078926 46785950 51354026 80382 -588576 52788780 54653579 5145714 5790225 47643066 48863354 X THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO CURRENT AND FORMER NHL PLAYERS AND THEIR ELIGIBLE DEPENDENTS PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT. false false 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. false false false false false false false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false false false true false false true 3 0 true 0 false true CA false false false false false false X 4 0 true false false false false true false true false false false true false false true false false false X CDS ADMINISTRATORS INC 4122244451 60 BLVD OF THE ALLIES5TH FL PITTSBURGH PA 15222 X X CRAIG HARNETT TRUSTEE 1.0 0.0 X 0 0 0 KIM MURDOCH TRUSTEE 1.0 0.0 X 0 0 0 JOE REEKIE TRUSTEE 1.0 0.0 X 0 0 0 KATHERINE WATSON TRUSTEE 1.0 0.0 X 0 0 0 0 0 0 0 false false false MERITAIN HEALTH 300 CORPORATE PARKWAY AMHERST NY 14226 CONTRACT ADMIN 1234609 CDS 60 BLVD OF THE ALLIES 5TH FL PITTSBURGH PA 15222 CONTRACT ADMIN 159586 PROSKAUER ROSE LLP ELEVEN TIME SQUARE NEW YORK NY 10036 LEGAL SERVICES 156846 BREDHOFF KAISER PLLC 805 15TH STREET NW WASHINGTON DC 20005 Legal Services 128152 4 0 EMPLOYER CONTRIBUTIONS 525100 31560912 31560912 PARTICIPANT CONTRIBUTIONS 525100 15391059 15391059 RETIRED PLAYERS SUBSIDY INCOME 525100 2230430 2230430 49182401 1354328 0 1354328 0 0 0 0 0 9930785 9799074 131711 131711 131711 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 97010 97010 97010 50765450 49279411 0 1486039 0 0 0 48275100 0 0 0 0 0 0 0 305945 69578 0 0 24810 1440835 0 56154 0 0 0 0 0 0 0 0 0 30315 STOP LOSS PREMIUMS 1131255 ACA FEES 10832 BANK FEES 9202 51354026 2006369 5501573 1485150 2035850 0 0 7192743 2835249 0 0 0 0 0 0 0 0 2249 8836 0 0 41711836 43483275 0 0 0 0 0 0 390433 788796 52788780 54653579 5145714 5790225 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5145714 5790225 X 0 0 0 0 47643066 48863354 47643066 48863354 52788780 54653579 X -588576 2018854 -209990 X false true X false false 0 0 X 52549504 2018854 -209990 1808864 50740640 24810 24810 50765450 51329216 51329216 24810 24810 51354026 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) North America 0 0 Program Services SEE PART V 7770674 0 0 0 0 7770674 7770674 false false false false false false PART I, LINE 3, COLUMN E THE FUND PROVIDES MEDICAL, DENTAL, PRESCRIPTIONS, DISABILITY BENEFITS, LIFE INSURANCE, AND AD&D BENEFITS FOR ACTIVE AND RETIRED PARTICIPANTS AND THEIR DEPENDENTS. 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) 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 10 BAY STREET STE 1200 TORONTO ONTARIO CA M5J 2R8 PLAYERS UNION CA N/A N/A NA false 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 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 false false false false false false false false false false false false false false false false false false true