Liabilities / Assets
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2013 • EIN 22-2451259
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 6.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
99th percentile
Faster revenue growth than 99% of similar nonprofits.
Assets
Up$6,184,849
Up $1,543,004 (+33%) from 2012
Net Assets
Up$6,184,849
Up $1,543,004 (+33%) from 2012
Liabilities
Flat$0
Flat from 2012
Revenue
Up$4,829,068
Up $3,903,202 (+422%) from 2012
Expenses
Up$3,286,064
Up $2,001,912 (+156%) from 2012
Net Income
Up$1,543,004
Up $1,901,290 (+531%) from 2012
The purpose of the Association is to protect policy owners, insured, beneficiaries, annuitants, payees and assignees of life insurance policies, health insurance policies, annuity contracts and supplemental contracts, subject to certain limitations, against failure in the performance of contractual obligations due to the impairment or insolvency of the insurer issuing such policies or contracts per Chapter 44 of the Delaware Insurance Code.
To protect persons specified in the Delaware Insurance Code against failure in the performance of contractural obligations, under certain insurance policies and annuity contracts because of the impairment or insolvency of the member insurer that issued the policies or contract as required by Code.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $4,641,845 | $6,184,849 | ▲ $1,543,004 |
| Savings and Temporary Cash Investments | $4,575,876 | $6,150,588 | ▲ $1,574,712 |
| Cash and Non-Interest-Bearing Accounts | $62,113 | $30,405 | ▼ $31,708 |
| Total Assets | $4,641,845 | $6,184,849 | ▲ $1,543,004 |
| Other Assets Total | $3,856 | $3,856 | → $0 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $4,641,845 | $6,184,849 | ▲ $1,543,004 |
| Total Liabilities and Net Assets / Fund Balance | $4,641,845 | $6,184,849 | ▲ $1,543,004 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| - | Executive Director General Counsel | PT | $288,439 | - | $288,439 |
| John J Falkenbach See Schedule O | Executive Director General Counsel | - | - | $288,439 | $288,439 |
| Name | Title |
|---|---|
| - | Chairman |
| - | Vice-Chairman |
| - | Director |
| John C Kelly | Director |
| John J Falkenbach See Schedule O | Director |
| Lars Kristiansen | Director |
| Richard Bowman | Director |
| - | Secretary - Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $400,000 |
| Salaries, Compensation, and Employee Benefits | $288,439 |
| Other Expenses | $193,536 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $2,404,089 | - | - | $2,404,089 |
| Grants to Domestic Orgs | $400,000 | - | - | $400,000 |
| Current Officers, Directors, Trustees, and Key Employees | $251,714 | $36,725 | - | $288,439 |
| Fees for Services Other | $26,111 | $8,368 | - | $34,479 |
| Occupancy | $14,902 | $8,024 | - | $22,926 |
| Conferences and Meetings | $8,756 | $4,715 | - | $13,471 |
| Travel | $5,464 | $2,942 | - | $8,406 |
| Information Technology | $5,229 | $2,816 | - | $8,045 |
| Fees for Services Accounting | $4,730 | $2,547 | - | $7,277 |
| Other Expenses | $7,069 | $44,499 | - | $7,069 |
| Fees for Service Investment Mgmnt Fees | $6,702 | - | - | $6,702 |
| Office Expenses | $3,451 | $1,859 | - | $5,310 |
| Fees for Services Legal | $3,233 | $1,741 | - | $4,974 |
| Insurance | $2,042 | $1,099 | - | $3,141 |
| All Other Expenses | $1,464 | $789 | - | $2,253 |
| Total Functional Expenses | $3,169,388 | $116,676 | $0 | $3,286,064 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,286,064 |
| Total Expenses per Audited Statements | $3,286,064 |
| Total Expenses per Form 990 | $3,286,064 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| 51-6000279 | - | - | State Requirement | $400,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Federal income taxes | - |
| Exchange | - |
“Annually each member of the Board, the Associations Auditors, Outside Counsel and contractors complete a Conflict of Interest Questionaire, which is reviewed by the Associations Outside Counsel, Executive Director and the Chairman to determine if any conflict of interest exists.”
“Some decisions of the Board of Directors are subject to member approval or to the approval of the Delaware Insurance Commissioner per Chapter 44 of the Delaware Insurance Code.”
“The Form 990 is prepared by the independent accounting firm retained by the Association with input from the Associations Executive Director abd Controller. Once a preliminary draft of the 990 Form is completed, it is provided to all members of the Board of Directors for their review and comments. Any comments received from the Board of Directors are then considered. Final adjustments, if needed, are made to the Form 990. The Form is then filed with the Internal Revenue Service.”
“The Executive Directors performance and compensation are reviewed by the Board of Directors on an annual basis.”
“The Asociation retains an independent contractor for its position of Executive Director this is not uncommon for guaranty associations.”
“The Associations membership consists of all licensed insurers in the State of Delaware that write any type of insurance to which Chapter 44 of the Delaware Insurance Code applies. Members have such rights as prescribed in Chapter 44 of the Delaware Insurance Code.”
“Per Chapter 44 of the Delaware Insurance Code, The members of the Board shall be selected by member insurers subject to the approval of the Commissioner.”
“When appropriate, documents will be delivered in an agreed manner upon request.”
“The compensation shown for John J. Falkenbach includes reimbursed expenses.”
“The Association prepares its financial statements in conformity with accounting practices recommended by the Accounting Issues Committee of the National Organization of Life and Health Insurance Guaranty Associations, which is a comprehensive basis of accounting other than Accounting Principles Generally Accepted in the United States of America.”
“The mission of the Delaware Life and Health Insurance Guaranty Association is to protect persons specified in the Delaware Insurance Code against failure in the performance of contractual opligations, under certain insurance policies and annuity contracts because of the impairment or insolvency of the member insurer that issued the policies or contract as required by Chapter 44 of the Delaware Insurance Code.”
“The mission of the Delaware Life and Health Insurance Guaranty Association is to protect persons specified in the Delaware Insurance Code against failure in the performance of contractual obligations, under certain insurance policies and annuity contracts because of the impairment or insolvency of the member insurer that issued the policies or contract as required by Chapter 44 of the Delaware Insurance Code.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To protect persons specified in the Delaware Insurance Code against failure in the performance of contractural obligations, under certain insurance policies and annuity contracts because of the impairment or insolvency of the member insurer that issued the policies or contract as required by Code. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 4798453 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 789 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1464 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2253 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 2404089 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 2404089 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Management |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3024563656 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 220 Continental Drive Suite 309 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Newark |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | DE |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 197134314 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 62113 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 30405 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 36725 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 251714 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 288439 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 4715 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 8756 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 13471 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 2404089 |
| IRS990/CYContributionsGrantsAmt | 0 | 4798453 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 400000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 18198 |
| IRS990/CYOtherExpensesAmt | 0 | 193536 |
| IRS990/CYOtherRevenueAmt | 0 | 12417 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1543004 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 288439 |
| IRS990/CYTotalExpensesAmt | 0 | 3286064 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4829068 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | The purpose of the largest program of the Delaware Life and Health Insur. Guaranty Assn. is to protect, subject to certain limitations, the persons specified in Chapter 44 of the Delaware Insurance Code against failure in the performance of contractual obligations, under life and health insurance policies and annuity contracts specified in Chapter 44 of the Delaware Insurance Code, because of the impairment or insolvency of the member insurer that issued the policies or contracts. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2769388 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2547 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 4730 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7277 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1741 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 3233 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4974 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 8368 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 26111 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 34479 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 6702 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 6702 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 024.00 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1 | 0 | Metropolitan Life Insurance Company |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1 | 1 | Northwestern Mutual Life Insurance Company |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1 | 2 | New York Life Insurance Company |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1 | 3 | Genworth Life Insurance Company |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1 | 4 | Massachusetts Mutual Life Insurance Company |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1 | 5 | American General Life Insurance Company |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1 | 6 | Nationwide Life and Annuity Company of America |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | John C Kelly |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Richard Bowman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Lars Kristiansen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | John J Falkenbach See Schedule O |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 288439 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Vice-Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Secretary - Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Executive Director General Counsel |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1983 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 400000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 400000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4829068 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2816 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 5229 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 8045 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1099 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2042 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3141 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 18198 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 18198 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | DE |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | The purpose of the Association is to protect policy owners, insured, beneficiaries, annuitants, payees and assignees of life insurance policies, health insurance policies, annuity contracts and supplemental contracts, subject to certain limitations, against failure in the performance of contractual obligations due to the impairment or insolvency of the insurer issuing such policies or contracts per Chapter 44 of the Delaware Insurance Code. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4641845 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6184849 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 8024 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 14902 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 22926 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1859 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3451 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5310 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3856 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3856 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Postage and shipping |
| IRS990/OtherExpensesGrp/Desc | 1 | Insolvency Expenses |
| IRS990/OtherExpensesGrp/Desc | 2 | NOLHGA dues |
| IRS990/OtherExpensesGrp/Desc | 3 | Assessment survey |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 552 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 44499 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1026 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 23406 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7069 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1578 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 23406 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 44499 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7069 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Recoveries |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12417 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 12417 |
| IRS990/OtherRevenueTotalAmt | 0 | 12417 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | John J Falkenbach |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The purpose of the other program of the Delaware Life and Health Insur. Guaranty Assn. is to provide funding for the solvency oversight of the member companies by the Delaware Insurance Commissioner, thereby minimizing the expense of the program listed in 4A per Chapter 44 of the Delaware Insurance Code. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 400000 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 400000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 128908 |
| IRS990/PYContributionsGrantsAmt | 0 | 873735 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 650000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 30343 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 178867 |
| IRS990/PYOtherRevenueAmt | 0 | 21788 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -358286 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 326377 |
| IRS990/PYTotalExpensesAmt | 0 | 1284152 |
| IRS990/PYTotalRevenueAmt | 0 | 925866 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1543004 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 4641845 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 6184849 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4575876 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 6150588 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3286064 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Exchange |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4829068 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3286064 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4829068 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4829068 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3286064 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 400000 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | State Requirement |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 0 | State of Delaware |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 516000279 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 0 | 841 Silver Lake Boulevard |
| IRS990ScheduleI/RecipientTable/USAddress/City | 0 | Dover |
| IRS990ScheduleI/RecipientTable/USAddress/State | 0 | DE |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 0 | 19904 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | The payment to the State of Delaware is required pursuant to Chapter 44 of the Delaware Insurance Code. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part II Line 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 1 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 288439 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | John J Falkenbach See Schedule O |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Executive Director General Counsel |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 288439 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | The compensation shown for John J. Falkenbach includes reimbursed expenses. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part II Line 1 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Annually each member of the Board, the Associations Auditors, Outside Counsel and contractors complete a Conflict of Interest Questionaire, which is reviewed by the Associations Outside Counsel, Executive Director and the Chairman to determine if any conflict of interest exists. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Some decisions of the Board of Directors are subject to member approval or to the approval of the Delaware Insurance Commissioner per Chapter 44 of the Delaware Insurance Code. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Form 990 is prepared by the independent accounting firm retained by the Association with input from the Associations Executive Director abd Controller. Once a preliminary draft of the 990 Form is completed, it is provided to all members of the Board of Directors for their review and comments. Any comments received from the Board of Directors are then considered. Final adjustments, if needed, are made to the Form 990. The Form is then filed with the Internal Revenue Service. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Executive Directors performance and compensation are reviewed by the Board of Directors on an annual basis. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Asociation retains an independent contractor for its position of Executive Director this is not uncommon for guaranty associations. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Associations membership consists of all licensed insurers in the State of Delaware that write any type of insurance to which Chapter 44 of the Delaware Insurance Code applies. Members have such rights as prescribed in Chapter 44 of the Delaware Insurance Code. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Per Chapter 44 of the Delaware Insurance Code, The members of the Board shall be selected by member insurers subject to the approval of the Commissioner. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | When appropriate, documents will be delivered in an agreed manner upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The Association prepares its financial statements in conformity with accounting practices recommended by the Accounting Issues Committee of the National Organization of Life and Health Insurance Guaranty Associations, which is a comprehensive basis of accounting other than Accounting Principles Generally Accepted in the United States of America. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | The mission of the Delaware Life and Health Insurance Guaranty Association is to protect persons specified in the Delaware Insurance Code against failure in the performance of contractual opligations, under certain insurance policies and annuity contracts because of the impairment or insolvency of the member insurer that issued the policies or contract as required by Chapter 44 of the Delaware Insurance Code. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | The mission of the Delaware Life and Health Insurance Guaranty Association is to protect persons specified in the Delaware Insurance Code against failure in the performance of contractual obligations, under certain insurance policies and annuity contracts because of the impairment or insolvency of the member insurer that issued the policies or contract as required by Chapter 44 of the Delaware Insurance Code. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | The compensation shown for John J. Falkenbach includes reimbursed expenses. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 11A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, Line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section A, Line 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IV, Line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part I, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part III, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part VIII, Section A, Line 11 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4641845 |
| IRS990/TotalAssetsEOYAmt | 0 | 6184849 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4641845 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6184849 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 4798453 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 116676 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3169388 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3286064 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4641845 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6184849 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3169388 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 288439 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 30615 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4829068 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4641845 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6184849 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 2942 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 5464 |
| IRS990/TravelGrp/TotalAmt | 0 | 8406 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 220 Continental Drive Suite 309 |
| IRS990/USAddress/City | 0 | Newark |
| IRS990/USAddress/State | 0 | DE |
| IRS990/USAddress/ZIPCode | 0 | 19713 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | www.delifega.org |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | John J Falkenbach |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3024563656 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-07-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | Delaware Life and Health Ins Guaranty Assn |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DELA |
| ReturnHeader/Filer/EIN | 0 | 222451259 |
| ReturnHeader/Filer/PhoneNum | 0 | 3024563656 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 220 Continental Drive Room 309 |
| ReturnHeader/Filer/USAddress/City | 0 | Newark |
| ReturnHeader/Filer/USAddress/State | 0 | DE |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 197134314 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.