Civic Intelligence

Independent Health Association Inc

EIN 16-1080163 • 501(c)4 • Buffalo, NY

Profile

Provide health-related products and services that enable affordable access to quality health care.

511 Farber Lakes DriveBuffalo, NY 14221

www.independenthealth.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.45x

Higher debt load relative to assets than 58% of similar nonprofits.

$1B+ nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.20x

Higher debt load relative to revenue than 22% of similar nonprofits.

$1B+ nonprofits • Source year 2024

Net Margin

17th percentile

-0.9%

Higher net margin than 17% of similar nonprofits.

$1B+ nonprofits • Source year 2024

Top Officer Pay

71st percentile

$2,491,986

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

$1B+ nonprofits • Source year 2024

Asset Growth

6th percentile

-7.6%

Faster asset growth than 6% of similar nonprofits.

$1B+ nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

8.3%

Faster revenue growth than 37% of similar nonprofits.

$1B+ nonprofits • Annualized from 2023 to 2024

Assets

Down

$776,718,863

Down $63,776,879 (-7.6%) from 2023

Liabilities

Down

$351,262,992

Down $31,150,629 (-8.1%) from 2023

Net Assets

Down

$425,455,871

Down $32,626,250 (-7.1%) from 2023

Revenue

Up

$1,732,719,902

Up $132,301,602 (+8.3%) from 2023

Expenses

Up

$1,747,815,329

Up $71,612,794 (+4.3%) from 2023

Net Income

Up

-$15,095,427

Up $60,688,808 (+80%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0B$500M$0Assets 2010: $639,408,380Liabilities 2010: $111,382,202Net Assets 2010: $528,026,1782010Assets 2011: $672,797,157Liabilities 2011: $126,927,851Net Assets 2011: $545,869,3062011Assets 2012: $678,726,747Liabilities 2012: $182,454,368Net Assets 2012: $496,272,3792012Assets 2013: $738,416,788Liabilities 2013: $189,108,086Net Assets 2013: $549,308,7022013Assets 2014: $712,095,782Liabilities 2014: $252,101,096Net Assets 2014: $459,994,6862014Assets 2015: $805,443,960Liabilities 2015: $390,641,859Net Assets 2015: $414,802,1012015Assets 2016: $733,259,803Liabilities 2016: $290,965,228Net Assets 2016: $442,294,5752016Assets 2017: $756,990,268Liabilities 2017: $312,146,143Net Assets 2017: $444,844,1252017Assets 2018: $716,145,017Liabilities 2018: $252,453,356Net Assets 2018: $463,691,6612018Assets 2019: $812,957,744Liabilities 2019: $286,116,812Net Assets 2019: $526,840,9322019Assets 2020: $805,543,530Liabilities 2020: $202,337,570Net Assets 2020: $603,205,9602020Assets 2021: $961,041,739Liabilities 2021: $407,305,860Net Assets 2021: $553,735,8792021Assets 2022: $920,173,815Liabilities 2022: $414,595,830Net Assets 2022: $505,577,9852022Assets 2023: $840,495,742Liabilities 2023: $382,413,621Net Assets 2023: $458,082,1212023Assets 2024: $776,718,863Liabilities 2024: $351,262,992Net Assets 2024: $425,455,8712024

Highlighted filing

2024

Assets$776,718,863
Liabilities$351,262,992
Net Assets$425,455,871

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0B$1.5B$1.0B$500M$0-$500MExpenses 2010: $1,084,071,4882010Expenses 2011: $1,270,279,2782011Expenses 2012: $1,480,071,8462012Revenue 2013: $1,428,101,490Expenses 2013: $1,370,984,062Net Income 2013: $57,117,4282013Revenue 2014: $1,430,642,271Expenses 2014: $1,520,613,435Net Income 2014: -$89,971,1642014Revenue 2015: $1,580,228,400Expenses 2015: $1,618,184,644Net Income 2015: -$37,956,2442015Revenue 2016: $1,527,382,841Expenses 2016: $1,500,327,571Net Income 2016: $27,055,2702016Revenue 2017: $1,402,262,575Expenses 2017: $1,384,776,167Net Income 2017: $17,486,4082017Revenue 2018: $1,419,938,474Expenses 2018: $1,390,056,900Net Income 2018: $29,881,5742018Revenue 2019: $1,466,225,076Expenses 2019: $1,429,152,141Net Income 2019: $37,072,9352019Revenue 2020: $1,443,585,916Expenses 2020: $1,388,806,658Net Income 2020: $54,779,2582020Revenue 2021: $1,489,183,590Expenses 2021: $1,535,994,749Net Income 2021: -$46,811,1592021Revenue 2022: $1,572,271,176Expenses 2022: $1,558,677,842Net Income 2022: $13,593,3342022Revenue 2023: $1,600,418,300Expenses 2023: $1,676,202,535Net Income 2023: -$75,784,2352023Revenue 2024: $1,732,719,902Expenses 2024: $1,747,815,329Net Income 2024: -$15,095,4272024

Highlighted filing

2024

Revenue$1,732,719,902
Expenses$1,747,815,329
Net Income-$15,095,427

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$777$351$425$1,733$1,748$15.1
2023Detailed filing. Detailed filing data is available for this year.$840$382$458$1,600$1,676$75.8
2022Detailed filing. Detailed filing data is available for this year.$920$415$506$1,572$1,559$13.6
2021Detailed filing. Detailed filing data is available for this year.$961$407$554$1,489$1,536$46.8
2020Detailed filing. Detailed filing data is available for this year.$806$202$603$1,444$1,389$54.8
2019Detailed filing. Detailed filing data is available for this year.$813$286$527$1,466$1,429$37.1
2018Detailed filing. Detailed filing data is available for this year.$716$252$464$1,420$1,390$29.9
2017Detailed filing. Detailed filing data is available for this year.$757$312$445$1,402$1,385$17.5
2016Detailed filing. Detailed filing data is available for this year.$733$291$442$1,527$1,500$27.1
2015Detailed filing. Detailed filing data is available for this year.$805$391$415$1,580$1,618$38.0
2014Detailed filing. Detailed filing data is available for this year.$712$252$460$1,431$1,521$90.0
2013Detailed filing. Detailed filing data is available for this year.$738$189$549$1,428$1,371$57.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$679$182$496$1,480
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$673$127$546$1,270
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$639$111$528$1,084
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,971,463,532
Mission and Program Overview

Mission

Provide health-related products and services that enable affordable access to quality health care.

Provides health-related products and services that enable affordable access to quality health care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$267,492,258$242,582,100▼ $24,910,158
Investments in Publicly Traded Securities$284,780,010$135,078,927▼ $149,701,083
Prepaid Expenses and Deferred Charges$35,174,596$50,324,472▲ $15,149,876
Land, Buildings, and Equipment, Net$55,270,662$47,744,830▼ $7,525,832
Savings and Temporary Cash Investments$6,438,163$12,443,218▲ $6,005,055
Intangible Assets$1,563,750$1,520,000▼ $43,750
Total Assets$840,495,742$776,718,863▼ $63,776,879
Other Assets Total$189,776,303$287,025,316▲ $97,249,013
Liabilities
Other Liabilities$183,011,755$160,591,998▼ $22,419,757
Accounts Payable and Accrued Expenses$107,704,389$86,730,573▼ $20,973,816
Unsecured Notes Loans Payable$78,850,000$85,900,000▲ $7,050,000
Deferred Revenue$8,247,971$13,017,230▲ $4,769,259
Escrow Account Liability$4,599,506$5,023,191▲ $423,685
Total Liabilities$382,413,621$351,262,992▼ $31,150,629
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$284,473,061$238,209,656▼ $46,263,405
Net Assets With Donor Restrictions$173,609,060$187,246,215▲ $13,637,155
Total Net Assets Fund Balance$458,082,121$425,455,871▼ $32,626,250
Total Liabilities and Net Assets / Fund Balance$840,495,742$776,718,863▼ $63,776,879

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,442,155$36,022,169$57,464,324
Equipment$9,470,197$27,641,989$37,112,186
Buildings$12,636,319$11,135,848$23,772,167
Leasehold Improvements$3,653,446$15,419,138$19,072,584
Land$542,713-$542,713
Other Assets Org$207,799,192--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael W Cropp MdPresident (end 02/24) & CEOPT$1,174,601$1,317,385$2,491,986
John Reid RodgersEvp-chief Operating OfficerPT$627,206$1,326,034$1,953,240
Patricia C ClabeauxEvp-chief Hr OfficerPT$411,367$864,429$1,275,796
James DunlopTreas, Evp CFO/pres. (end/beg 02/24)PT$713,997$535,902$1,249,899
Anthony BillittierEvp-CHF Medical OfcrPT$477,750$677,412$1,155,162
Kenneth SodaroSec -evp-general CounselPT$401,696$226,960$628,656
Eric J DeckerSVP-information Technology CIOPT$397,742$225,969$623,711
Richard M ArgentieriSVP-chief Sales & Marketing OfficerPT$330,713$276,997$607,710
John MineoFormer Officer (end 04/23)-$597,516$597,955$597,955
Roberta D RifkinSVP-govt Affairs & Strat PrtnrshpsPT$291,001$302,205$593,206
Cheryl FriedmanSVP-health Care Srvcs. (end 9/24)PT$250,289$319,106$569,395
Margaret SteffanSVP-finance & CAO (end 11/24)PT$291,854$275,613$567,467
Amin M SerehaliSVP-chief Data & Analytics OfficerFT$337,524$194,155$531,679
Anthony MontagnaSVP-chief Network OfficerPT$270,417$228,961$499,378
ANNE O'NEILLSVP-chief Risk OfficerPT$271,799$195,271$467,070
Jared GrossEvp-CFO/treasurer (beg 02/24)PT$387,293$71,005$458,298
David ShuteSVP-operations - (end 11/24)PT$272,053$174,111$446,164
Robert TracySVP-government ProgramsPT$268,940$170,089$439,029
Timothy HaleyMedical Director-medical Policy & UmPT$342,880$76,504$419,384
Dave MikaSVP-business Services & OperationsPT$293,250$121,818$415,068
Deirdre WheatMed Director quality & Pop. Health MgmtPT$334,021$78,852$412,873
Peter GhilSVP-chief Actuarial OfficerFT$260,774$129,254$390,028
Joshua ZalenVP-it Service OperationsPT$266,897$116,051$382,948
Jonathan BurowVP-cust Experience & Digital TransPT$293,300$86,223$379,523
Mike ReillySVP-CHF Hc Innv. & Strat. (end 7/24)PT$204,807$155,557$360,364
Lesley HaakVP-it Application DeliveryPT$262,661$86,503$349,164
Peter JabruckiVP-chief Information Security OfficerPT$242,501$44,812$287,313
Peter JabruckiVP-chief Information Security Office-$210,344$76,969$287,313
George WandsVP-chief Audit OfficerPT$182,222$70,579$252,801
Nicole BrittonVP-chief Compliance OfficerPT$184,023$59,305$243,328
Kathleen Mylotte MdChairpersonPT$115,100-$115,100
Daniel B Weintraub CPABoard Member-$83,500$8,030$91,530
Donald K BoswellVice Chairperson-$67,500$411$67,911
Patricia SmithBoard Member-$64,750$411$65,161
David J Mcnamara EsqBoard Member-$56,750$3,597$60,347
Daniel GagliardoBoard Member-$48,500$10,790$59,290
Lisa Mendonza MdBoard Member-$44,500$10,790$55,290
Gerard T Mazurkiewicz CPABoard Member-$54,500$411$54,911
Pamela D Reed MdBoard Member-$54,500-$54,500
David Pawlowski MdBoard Member-$42,500$10,790$53,290
Fuad Sheriff MdBoard Member-$43,500$8,030$51,530
Andrew Dorn JrBoard Member (beg 04/24)-$48,750-$48,750
Yvonne S Minor-ragan PhdBoard Member-$46,500$411$46,911
Mansi DemlaBoard Member-$44,500-$44,500
Thomas J Foels MdBoard Member-$44,500-$44,500
Anthony BaynesBoard Member (end 4/24)--$10,790$10,790

Highest Paid Contractors

ContractorServicesLocationCompensation
Independent Practice Association Of WnyMedical & Pharmacy511 FARBER LAKES DRIVE, Buffalo, NY 14221$1,111,614,121
Liberty Dental New York Ipa LLCDental Benefits Company340 COMMERCE STE 100, Irvine, CA 92602$29,203,769
Wny Coordinated Medical Care PCMedical Services511 FARBER LAKES DRIVE, Buffalo, NY 14221$18,160,000
Vatica Health INCMedical Services11800 AMBERPARK DRIVE SUITE 230, Alpharetta, GA 30009$16,120,226
Atos Syntel INCInformation Technology4581 REGENT BLVD, Irving, TX 75063$13,335,148
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,696,804,673
Investment Income
$35,225,370
Other Revenue
$689,859
Change in Net Assets
$-15,095,427

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,722,194,702
Revenue Not Reported on Financial Statements
$10,525,200
Revenue Not Reported on Form 990
$-13,162,684
Other Revenue Adjustments
$10,525,200
Total Revenue per Audited Statements
$1,709,032,018
Total Revenue per Form 990
$1,732,719,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,908,035
Salaries, Compensation, and Employee Benefits$90,602,767
Grants and Similar Amounts Paid$3,219,750
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$1,538,084,777--$1,538,084,777
Other Salaries and Wages$19,024,763$28,112,106-$47,136,869
Fees for Services Other$54,726$35,231,096-$35,285,822
Other Employee Benefits$4,412,329$17,379,992-$21,792,321
Information Technology-$19,666,265-$19,666,265
Current Officers, Directors, Trustees, and Key Employees-$17,431,059-$17,431,059
Depreciation Depletion-$10,761,849-$10,761,849
Payroll Taxes$1,497,544$7,868,017-$9,365,561
Office Expenses$227,820$8,856,075-$9,083,895
Advertising$699$5,215,721-$5,216,420
Grants to Domestic Orgs$3,219,750--$3,219,750
All Other Expenses$1,240,580$1,756,120-$2,996,700
Fees for Services Legal-$2,514,618-$2,514,618
Insurance$717,875$1,135,614-$1,853,489
Occupancy-$1,584,889-$1,584,889
Other Expenses$24,555$563,189-$587,744
Fees for Service Investment Mgmnt Fees-$579,629-$579,629
Fees for Services Accounting-$466,740-$466,740
Travel$14,995$132,375-$147,370
Fees for Services Lobbying-$90,265-$90,265
Conferences and Meetings$1,145$12,912-$14,057
Interest-$-1,811,227-$-1,811,227
Pension Plan Contributions$746,705$-5,869,748-$-5,123,043
Total Functional Expenses$1,594,522,390$153,292,939$0$1,747,815,329

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,761,172,472
Total Expenses per Audited Statements$1,750,647,272
Total Expenses per Form 990$1,747,815,329
Expenses Not Reported on Form 990$-10,525,200
Expenses Not Reported on Financial Statements$-13,357,143
Other Expense Adjustments$-13,357,143
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Independent Health FoundationBuffalo, NY501(c)(3)Sponsorship$2,000,000
Buffalo Riverworks LLCBuffalo, NY501(c)(3)Sponsorship for Healthy Living$227,078
Buffalo Bills LLCOrchard Park, NY501(c)(3)Sponsorship for Healthy Living$140,858
Lmhf Strive to Thrive Program IncCheektowaga, NY501(c)(3)Sponsorship for Healthy Living$122,273
Ecmc FoundationBuffalo, NY501(c)(3)Sponsorship$72,665
Jericho Road Community Health CenterBuffalo, NY501(c)(3)Sponsorship for Healthy Living$61,860
Larkin Square LLCBuffalo, NY501(c)(3)Sponsorship$59,390
People IncBuffalo, NY501(c)(3)Sponsorship$44,018
Green Options Buffalo (gobikeslow Roll)Buffalo, NY501(c)(3)Sponsorship for Healthy Living$40,175
Rich Products CorporationBuffalo, NY501(c)(3)Sponsorship$39,302
Shared MobilityBuffalo, NY-Sponsorship for Healthy Living$38,429
Invest Buffalo Niagara IncBuffalo, NY501(c)(3)Sponsorship$34,935
Niagara Frontier Automobile Dealers Association (nfada)Williamsville, NY501(c)(3)Sponsorship$30,743
Seneca Diabetes FoundationIrving, NY-Sponsorship$27,948
Amherst Chamber of CommerceAmherst, NY501(c)(6)Sponsorship$24,588
Buffalo Society of Natural SciencesBuffalo, NY501(c)(3)Sponsorship for Healthy Living$22,999
Police Athletic LeagueBuffalo, NY501(c)(3)Sponsorship for Healthy Living$19,464
Bisons Baseball IncBuffalo, NY501(c)(3)Sponsorship$17,468
Feedmore Foundation of Western New York IncBuffalo, NY501(c)(3)Sponsorship for Healthy Living$15,721
Endeavor Western New York IncAmherst, NY501(c)(3)Sponsorship$13,974
Hispanic Heritage Council of Wny IncBuffalo, NY501(c)(3)Sponsorship$13,974
Buffalo Niagara Partnership Foundation IncBuffalo, NY501(c)(3)Sponsorship$13,275
Canisius UniversityBuffalo, NY501(c)(3)Sponsorship$11,290
Horizon Health Services IncGetzville, NY501(c)(3)Sponsorship for Healthy Living$8,734
Buffalo Urban League IncBuffalo, NY501(c)(3)Sponsorship for Healthy Living$7,197
Catholic Charities of Buffalo New YorkBuffalo, NY501(c)(3)Sponsorship for Healthy Living$6,987
National Federation of Just Communities of WnyBuffalo, NY-Sponsorship$6,987
Center for Hospice and Palliative Care IncCheektowaga, NY-Sponsorship$5,240
Leadership BuffaloBuffalo, NY501(c)(3)Sponsorship$5,240
The Summit Center IncGetzville, NY-Sponsorship for Healthy Living$5,240

International Summary

Offices
0
Employees
0
Spending
$38,596,739

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$37,878,864
Central America and the CaribbeanProgram ServicesReinsurance00$717,875
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-See Part VSee Part VNo$18,160,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefits Payable$67,893,888
Intercompany Payable$46,733,398
Legal Settlement Payable$28,400,000
Capitation Payable$17,564,712
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Michael w. Cropp, kenneth sodaro, anthony baynes, daniel weintraub, james dunlop, and jared gross have a business relationship (board members of a related taxable entity). Michael w. Cropp, james dunlop, john rodgers, kenneth sodaro, daniel weintraub, dan gagliardo, and jared gross have a business relationship (board members of a related taxable entity). Thomas j. Foels & david pawlowski have a business relationship (private enterprise). Iha does not do business with their private enterprise.

Form 990, Part VI, Section B, Line 11B

Prior to the filing of the irs form 990, the final return was reviewed with the chair of the audit and finance committees, management, and made available to the board of directors.

Form 990, Part VI, Section B, Line 12C

Independent health association, inc's (iha) conflict of interest reporting policy encompasses all current iha officers and employees (including highest compensated key employees) of the organization. Employees are required as part of their employment with iha to immediately report conflicts of interest that they are party to or that they observe, to management or independent health's chief compliance officer for review by the conflict of interest committee of indendepent health. Conflicts are also identified annually when employees complete attestations, confidential questionaires & pledge of confidentiality and continuing disclosures form (form highest compensated employees, key employees, officers, directors, and members of the board) are received. If a conflict of interest is identified, the individual is prohibited from participating in the deliberations or decisions related to this transaction. The resolution of conflict review will be documented in meeting minutes maintained by the conflict of interest committee.

Form 990, Part VI, Section B, Line 15

The governing board of directors of independent health association, inc. (iha) appointed a group of board members to act as the compensation committee. Compensation of the ceo is subject to review and approval by the compensation committee and the bod annually. Additionally, the recommendations of the ceo pertaining to the compensation of his/her direct reports are subject to review and advisement by the compensation committee.

Form 990, Part VI, Section C, Line 19

Upon request, the organization will make available; a copy of its 990, its audited financial statements and any other documents as required.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

James dunlop - 16 birdsong parkway, orchard park, ny 14127. Eric j. Decker - 797 two rod rd., marilla, ny 14102. John mineo - 28 canterbury ln., east aurora, ny 14052. Cheryl friedman - 5580 coachmans lane, hamburg, ny 14075. Margaret steffan - 5127 willowbrook dr. W., clarence, ny 14031. David shute - 25 monta vista ct., east amherst, ny 14051. Mike reilly - 11 silver thorne dr, williamsville, ny 14221.

Filing and Contact Details

Filer

Filer Name
Independent Health Association Inc
EIN
16-1080163
Phone
7166313001
Address
511 FARBER LAKES DRIVE, BUFFALO, NY 14221

Signing Officer

Name
Michael W Cropp Md
Title
CEO
Phone
7166313001
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael W Cropp Md
Formed
1980
Legal Domicile
Ny
Voting Board Members
16
Independent Board Members
15
Employees
1,492
Volunteers
421

Preparer

Firm
Deloitte Tax Llp
Address
111 MONUMENT CIRCLE SUITE 4200, INDIANAPOLIS, IN 46204-5108
Preparer
Shawna M Jansons
Phone
3174648600
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE:

Headquartered in buffalo, independent health began operations in 1980 and has consistently been rated among the top health plans in the country for customer service and member satisfaction. Independent health's comprehensive portfolio of progressive products includes hmo, pos, ppo and epo products, medicare and medicaid plans, traditional indemnity insurance, individual and small group exchange products, and consumer-directed plans, plus coverage for self-funded employers.independent health's subsidiary companies include pharmacy benefit dimensions, reliance rx and nova healthcare administrators, inc. Iha offers a variety of resources and self-help tools to its members, including an online health risk assessment to give them the information they need to help control current and prevent future problems. Programs for members, as well as their employers, help them make good health a part of their culture. Iha offers a 24-hour medical help line with access to a registered nurse who helps members explore treatment options, discuss needed health screenings and help determine appropriate care. In addition, independent health offers access to healthwise, which has health decision tools, a health topic library, a symptom checker and medication information. Members may also download independent health's myih app to their smartphones, which they can use to search for providers, access their member id card, and check their benefits. As a resource to engage with members at any point in their day or any stage of health, brook digital health companion is a digital personal assistant to help people with chronic conditions, as well as people looking to maintain their general well-being and better manage their health via their smartphone. The first chronic condition brook addressed was diabetes. For members diagnosed with the disease, brook can help users track their daily blood glucose levels, meals, medications, sleeping patterns and exercise. Based on a user's data input and activity, brook can provide insight on what is working along with recommendations to keep blood sugar levels in a safe zone, allowing members to take the guesswork out of understanding how daily decisions affect their health. Users can access brook 24 hours a day, seven days a week, whether they are in between doctor visits, at the grocery store or traveling. Brook blends intelligent, technology-based responses with the interaction and human touch that can only come from compassionate, understanding experts. Iha's medicare family choice plan is a medicare advantage special needs plan offered in nursing facilities in western new york. Family choice of new york is a care management company that works in partnership with area nursing homes, physicians and hospitals to bring additional care - including enhanced health care and social services - to the patients who need specialized medical and nurse management. The program accomplishes this by assigning a nurse practitioner who is specially trained in geriatrics to nursing home residents. The goal is to improve not only the member's quality of care, but also their quality of life. Family choice's specially trained nurse practitioners and physician assistants are on call 24 hours a day, seven days a week to provide care and support as needed. They work in collaboration with the member's physicians and the nursing facility's staff to identify potential problems before they become serious and minimize unnecessary and disruptive emergency room visits and hospital stays whenever it's safe and appropriate. Iha also offers assure advantage hmo c-snp. This is a medicare advantage chronic special needs plan specifically developed for eligible medicare beneficiaries who have been diagnosed with chronic heart failure and reside in erie county. This plan includes providers who specialize in treating chronic heart failure. It includes benefits and health programs designed to serve the specialized needs of people with this condition. In ad

FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE:

Iha's redshirt volunteer program provides iha associates an opportunity to volunteer in their community, while promoting iha as a company that gives back to wny. Redshirt associate volunteers provide the redshirt treatment to the community through direct associate interaction and exhibit iha's message of quality care throughout western new york. The redshirt treatment is a company-wide commitment to demonstrate our core values of being passionate, caring, respectful, collaborative and accountable. To date in 2024, 406 iha associates served as redshirt volunteers. In total, these individuals volunteered at 99 community events, which represented more than 1,200 hours of volunteer time. Iha encourages its management team and associates to support the local community. To this end, we are proud to say more than 84 members of our leadership forum and joint leadership teams are volunteers or active participants as directors on community boards. The independent health associates supporting the community program, formerly known as the dress down program, allows associates to make a charitable contribution to community organizations. This program has resulted in substantial support for the charitable organizations in our community and demonstrates the goodwill of iha associates. The program is associate-driven with a goal to broadly support many 501(c)(3) organizations throughout western new york. In 2024, iha raised $12,376 for non-profit organizations in our community. In addition, iha associates support the united way of buffalo and erie county's community care campaign. The united way of buffalo and erie county works to advance the common good by focusing on wellness, income and education. It promotes long-term good health and independence and works to create long-lasting changes that will improve the lives of people living in poverty in erie county. Iha conducts a month-long campaign each fall to raise money for united way. Iha cares about making a difference in the lives of individuals in the communities we serve. The 2024 campaign raised more than $54,200. The community also benefits from iha's sponsorships that promote health and wellness. Since 2014, independent health has supported gobike (formerly gobike buffalo) in its efforts to bring greater awareness to the health and socioeconomic benefits of bicycling in our community. This support includes presenting sponsorship of the annual skyride event, which unites approximately 1,200 riders each year. Gobike celebrated 10 years of skyride last year, with plans to host the 11th annual event on july 20, 2025, at lakeside bike park, outer harbor buffalo. Independent health will once again sponsor the distribution of more than 200 bike helmets (adult and youth sizes) that gobike will offer to community groups and at community events leading up to skyride. For the third year in a row, independent health is sponsoring gobike's bike month initiatives during the month of may, which creates greater brand awareness and visibility for independent health's community engagement initiatives. This sponsorship led to greater internal efforts by independent health to capitalize on the month-long celebration, which spurred the offering of a community-wide contest. Entrants are once again asked to submit short stories on why they love biking in wny with one winner set to receive a $200 amazon.com gift card along with complimentary skyride registrations, two free reddy bikeshare memberships (or additional riding credits for current members) and a prize pack from independent health. The contest runs through the month of may and is primarily promoted at community events and on social media, with additional support from such partners as gobike and reddy bikeshare. To provide the community with greater access to bikes, iha entered into a partnership with shared mobility, inc. In 2016 to establish reddy bikeshare. This bike-sharing program first brought 200 gps-enabled bikes to buffalo and yielded such s

FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE:

Understanding healthy habits must be nurtured from a young age, iha joined together with the buffalo museum of science to open the first permanent health-science studio in 2012. "explore you presented by independent health" allows visitors of all ages to explore anatomy and learn about important choices that can be made to improve and maintain one's health. Independent health's naming rights agreement for the exhibit concluded in 2023; however, explore you continues to be part of the annual community health day activities until the exhibit is reconstructed. At each event, independent health hosts a variety of activities and distributes thousands of giveaways. Independent health also extends an invite to its community partners each year, which has included ymca buffalo-niagara with free fitness activities, reddy bikeshare demonstrations and discounted annual memberships, playstreets programming from the police athletic league of buffalo (pal), and smoothie bike demonstrations from gobike. Independent health's participation also includes activities and information from the state product/sales team, wellness, and the independent health foundation. For the fifth year in a row, independent health is continuing its presenting sponsorship of wellness walks at tifft nature preserve. This weekly walk, held every thursday morning (weather pending), is free and open to the public year-round. Knowledgeable volunteers from tifft guide participants on unique routes through the preserve, offering an opportunity to get healthy while taking in the sights and sounds of nature. From may 1 through december 31, 2024, tifft reported 165 participants from buffalo and beyond. Participants have expressed gratitude for the no-cost nature of the walks, courtesy of iha's sponsorship, in addition to having a guided group walk versus navigating the trails alone. Iha is also proud to partner with larkin square to sponsor many community events and bring healthy initiatives to its revitalized public gathering space all year long. Through this partnership, the independent health foundation was able to implement the healthy options buffalo program into food truck tuesdays, requiring each participating food truck to offer at least one pre-approved healthy menu item considered to be lower in fat, saturated fat, cholesterol and sodium. Each year, between 2,500 and 3,000 people attend food truck tuesdays every tuesday from june through august. Additional giveaways are distributed at independent health's table, along with information on different health and wellness programming and an enter to win contest. This year, participants will have the chance to win a grand prize just for simply interacting with independent health, including an amazon.com gift card and a "bringing healthy to you" prize pack, bringing greater exposure to independent health's wide-ranging community partnerships. Independent health's partnership with buffalo riverworks launched in 2015, offering a wide variety of seasonal activities for individuals of all ages and fitness levels. Built around promoting health and exercise, participants can try their hand at kayaking, water bikes, paddle boarding, zip lining and more when the weather is warm, and then lace up their ice skates or partake in a friendly game of curling when the cold weather sets in. Adventure-seekers can also test their agility and strength on the two-level ropes course, open year-round (weather pending). As the official health and wellness partner of buffalo riverworks, iha members can show their id cards and receive discounts for any health and wellness activity. Additionally, there are several healthy options items on the menu at riverworks, making it easy to eat healthy while dining out. Riverworks also offers open roller skating sponsored by independent health on select dates. Further capitalizing on the outdoor health and wellness opportunities available in our community, iha became the official health and wellness partner of

FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE:

As of may 2024, more than 90 percent of western new york provider practices participate with healthelink. More than 600 data sources are connected, approximately 380 million results (lab, radiology and transcribed reports) are available and more than 1.5 million community-wide consents have been signed by patients authorizing treating physicians to access their electronic medical records through healthelink. Iha coordinates the delivery of health care services for 178,000 members of iha's commercial products under article 44 of the new york public health law, medicaid managed care products as administered by the state of new york, and medicare managed care products as administered by cms at the conclusion of 2024. Independent health provides health benefits and services to individuals in western new york and throughout the country. The company has consistently been rated among the top health plans in the country for customer service and member satisfaction. For the second consecutive year, in 2024, independent health was the only health plan in new york state to receive the highest possible rating of 5 out of 5 stars for clinical quality and member satisfaction from the national committee for quality assurance (ncqa) for its commercial hmo/pos line of business. Independent health's medicare advantage plans received a 5 out of 5 star rating from the centers for medicare & medicaid services (cms) for 2024. This marks the 14th consecutive year that independent health's hmo plan has received a 4.5 or 5 star rating and the 9th straight year that our ppo plan has achieved it. Independent health was named the second highest ranked health plan for member satisfaction in the new york region, according to the j.d. Power 2024 u.s. Commercial member health plan studysm. Conducted through an online survey across 22 market-based regions, j.d. Power's annual syndicated study examines the experience of health plan members and recognizes health plans in the country that achieve a high level of customer satisfaction for their members. The study ranks members' experiences in six categories: billing and payment; cost; coverage and benefits; customer service; information and communication; and provider choice. In addition, dating back to 2010, independent health has now been recognized by j.d. Power as being the top-ranked plan for member satisfaction in its region six times (2010-13, 2016 and 2020) and the second highest ranked plan another six times (2014-15, 2017, 2018, 2021 and 2024). For the third straight year, independent health achieved tier 1 status as part of the medicaid managed care quality incentive program through the new york state department of health (nysdoh). Independent health's overall score, which was based on data reporting from 2022, was the highest among all participating health plans throughout new york state. The nysdoh medicaid managed care quality incentive program focuses on the performance in quality and member experiences of health plans. It uses an algorithm to award points to plans for high quality in the categories of effectiveness of care, access and availability and use of services. Our consistently strong star ratings and third-party assessments are a testament to our long-standing commitment of delivering high-quality coverage and outstanding service to our members. Long before the enactment of the affordable care act (aca), iha was taking steps to transform health care in western new york, providing our members with many of the quality coverage and market reform provisions contained in the law ($0 copay for preventive services, age-extension riders up to age 26, no lifetime limits on members' coverage, and comprehensive internal and external review processes to ensure our members received needed health care services). Iha continues to look for opportunities to improve the quality and affordability of health care for our region, as achieving health care reform will require community ownership, wide-ranging par

Financial Statement Notes

PART IV, LINE 2B:

Long-term incentive deferred compensation plan(s) are offered to key executives. Future payment is based on performance and historical compensation, assets are under custodial arrangement with m&t bank.

PART X, LINE 2:

Independent health association & affiliates (the association) recognized no liability for unrecognized income tax benefits at december 31, 2024 and 2023. The association did not record interest and penalties related to unrecognized tax benefits in 2024 and 2023. The association is subject to u.s. Federal income tax and income tax in various state jurisdictions. As of december 31, 2024, the association's tax years for 2021, 2022, and 2023 are subject to examinations by federal tax authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Bank charges & investment fees netted against other income 977,926. Non-service net periodic pension costs netted against other income 2,914,662. Encounter penalty netted against income 2,486,727. Non compliance penalty netted against income -11,178. Operating grant netted against income -2,000,000.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Reinsurance recoveries 4,092,037. Rx rebate 6,452,646. Rental expense included on part viii, line 6b -19,483.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Reinsurance recoveries -4,092,037. Rx rebate -6,452,646. Rental expense included on part viii, line 6b 19,483.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Bank charges & investment fees netted against other income 3,092,351. Pension related charges and non-service net periodic pension cost -11,903,668. Encounter penalty netted against other income -2,486,727. Legal settlement interest expense netted against other income -4,070,277. Operating grant expense netted against other income 2,000,000. Noncompliance penalty included netted against other income 11,178.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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