Civic Intelligence

Massachusetts Life & Health Insurance

EIN 22-2994116 • 501(c)6 • Springfield, MA

Profile

To pay claims against insolvent insurance companies licensed to transact life and health insurance in the state of massachusetts.

PO Box 3171Springfield, MA 01101-3171

www.malifega.org

Siviq Scores

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

Liabilities / Assets

94th percentile

0.96x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

1.10x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Source year 2024

Net Margin

18th percentile

-10%

Higher net margin than 18% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

7th percentile

$120,750

Higher top officer pay than 7% of similar nonprofits.

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

501(c)6 • $100M-$250M nonprofits • Source year 2024

Asset Growth

98th percentile

655%

Faster asset growth than 98% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

704%

Faster revenue growth than 97% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$138,737,098

Up $120,364,654 (+655%) from 2023

Liabilities

Up

$132,823,372

Up $132,652,125 (+77462%) from 2023

Net Assets

Down

$5,913,726

Down $12,287,471 (-68%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin18th percentile

Revenue

Up

$120,684,233

Up $105,682,307 (+704%) from 2023

Expenses

Up

$132,976,201

Up $132,515,249 (+28748%) from 2023

Net Income

Down

-$12,291,968

Down $26,832,942 (-185%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$150M$100M$50M$0Assets 2010: $4,581,900Liabilities 2010: $38,247Net Assets 2010: $4,543,6532010Assets 2011: $3,775,195Liabilities 2011: $44,888Net Assets 2011: $3,730,3072011Assets 2012: $5,478,674Liabilities 2012: $42,926Net Assets 2012: $5,435,7482012Assets 2013: $2,802,534Liabilities 2013: $55,253Net Assets 2013: $2,747,2812013Assets 2014: $2,684,468Liabilities 2014: $41,751Net Assets 2014: $2,642,7172014Assets 2015: $2,832,479Liabilities 2015: $41,135Net Assets 2015: $2,791,3442015Assets 2016: $2,936,463Liabilities 2016: $49,651Net Assets 2016: $2,886,8122016Assets 2017: $4,164,774Liabilities 2017: $843,667Net Assets 2017: $3,321,1072017Assets 2018: $3,783,336Liabilities 2018: $163,247Net Assets 2018: $3,620,0892018Assets 2019: $4,061,524Liabilities 2019: $126,760Net Assets 2019: $3,934,7642019Assets 2020: $3,725,351Liabilities 2020: $122,473Net Assets 2020: $3,602,8782020Assets 2021: $4,101,790Liabilities 2021: $103,772Net Assets 2021: $3,998,0182021Assets 2022: $3,778,679Liabilities 2022: $143,905Net Assets 2022: $3,634,7742022Assets 2023: $18,372,444Liabilities 2023: $171,247Net Assets 2023: $18,201,1972023Assets 2024: $138,737,098Liabilities 2024: $132,823,372Net Assets 2024: $5,913,7262024

Highlighted filing

2024

Assets$138,737,098
Liabilities$132,823,372
Net Assets$5,913,726
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$150M$100M$50M$0-$50MExpenses 2010: $1,862,4952010Expenses 2011: $1,684,1442011Expenses 2012: $1,656,7422012Revenue 2013: $11,046,806Expenses 2013: $13,735,273Net Income 2013: -$2,688,4672013Revenue 2014: $210,727Expenses 2014: $315,291Net Income 2014: -$104,5642014Revenue 2015: $448,609Expenses 2015: $299,982Net Income 2015: $148,6272015Revenue 2016: $408,729Expenses 2016: $313,261Net Income 2016: $95,4682016Revenue 2017: $3,324,414Expenses 2017: $2,890,119Net Income 2017: $434,2952017Revenue 2018: $609,165Expenses 2018: $310,183Net Income 2018: $298,9822018Revenue 2019: $671,207Expenses 2019: $356,532Net Income 2019: $314,6752019Revenue 2020: $58,536Expenses 2020: $390,422Net Income 2020: -$331,8862020Revenue 2021: $749,754Expenses 2021: $354,614Net Income 2021: $395,1402021Revenue 2022: $38,283Expenses 2022: $401,527Net Income 2022: -$363,2442022Revenue 2023: $15,001,926Expenses 2023: $460,952Net Income 2023: $14,540,9742023Revenue 2024: $120,684,233Expenses 2024: $132,976,201Net Income 2024: -$12,291,9682024

Highlighted filing

2024

Revenue$120,684,233
Expenses$132,976,201
Net Income-$12,291,968
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$138,737,098
Liabilities
$132,823,372
Net assets
$5,913,726
Revenue
$120,684,233
Expenses
$132,976,201
Net income
-$12,291,968
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$139$133$5.91$121$133$12.3
2023Detailed filing. Detailed filing data is available for this year.$18.4$0.17$18.2$15.0$0.46$14.5
2022Detailed filing. Detailed filing data is available for this year.$3.78$0.14$3.63$0.04$0.40$0.36
2021Detailed filing. Detailed filing data is available for this year.$4.10$0.10$4.00$0.75$0.35$0.40
2020Detailed filing. Detailed filing data is available for this year.$3.73$0.12$3.60$0.06$0.39$0.33
2019Detailed filing. Detailed filing data is available for this year.$4.06$0.13$3.93$0.67$0.36$0.31
2018Detailed filing. Detailed filing data is available for this year.$3.78$0.16$3.62$0.61$0.31$0.30
2017Detailed filing. Detailed filing data is available for this year.$4.16$0.84$3.32$3.32$2.89$0.43
2016Detailed filing. Detailed filing data is available for this year.$2.94$0.05$2.89$0.41$0.31$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.83$0.04$2.79$0.45$0.30$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.68$0.04$2.64$0.21$0.32$0.10
2013Detailed filing. Detailed filing data is available for this year.$2.80$0.06$2.75$11.0$13.7$2.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$0.04$5.44$1.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.04$3.73$1.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$0.04$4.54$1.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 1, 2025
Return Version
2024v5.1
Gross Receipts
$120,684,233
Mission and Program Overview

Mission

To pay claims against insolvent insurance companies licensed to transact life and health insurance in the state of massachusetts.

To pay claims against insolvent insurance companies licensed to transact life and health insurance in the commonwealth of massachusetts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,269,483$97,275,871▲ $94,006,388
Savings and Temporary Cash Investments$31,357$24,117,434▲ $24,086,077
Cash and Non-Interest-Bearing Accounts$255,204$96,211▼ $158,993
Accounts Receivable$14,400$3,793▼ $10,607
Total Assets$18,372,444$138,737,098▲ $120,364,654
Other Assets Total$14,802,000$17,243,789▲ $2,441,789
Liabilities
Other Liabilities$53,675$132,649,531▲ $132,595,856
Accounts Payable and Accrued Expenses$117,572$173,841▲ $56,269
Total Liabilities$171,247$132,823,372▲ $132,652,125
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$18,201,197$5,913,726▼ $12,287,471
Total Net Assets Fund Balance$18,201,197$5,913,726▼ $12,287,471
Total Liabilities and Net Assets / Fund Balance$18,372,444$138,737,098▲ $120,364,654

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$441,789--
Other Securities$94,379,915--
Compensation and Service Providers
Top Officer Pay7th percentile

Employees

NameTitleFull / Part TimeBaseTotal
William B Fisher EsquireExecutive DirectorPT$120,750$120,750

Board Members and Trustees

NameTitle
John DeitelbaumChair
Grant WardVice Chair
-Director
Sarah JamesAssistant Secretary
Richard P Bowman EsquireSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
William B FisherExecutive Director163 ACADEMY DRIVE, Longmeadow, MA 01106$120,750
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$119,920,404
Investment Income
$763,675
Other Revenue
$154
Change in Net Assets
$-12,291,968

Audited Revenue Reconciliation

Revenue per Audited Statements
$120,684,233
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,497
Total Revenue per Audited Statements
$120,688,730
Total Revenue per Form 990
$120,684,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,849,125
Salaries, Compensation, and Employee Benefits$121,333
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$46,106$75,227-$121,333
Fees for Services Legal$74,772--$74,772
Fees for Services Management$12,895$15,512-$28,407
Fees for Services Accounting-$21,526-$21,526
Travel-$21,452-$21,452
Benefits to Members$5,743--$5,743
Occupancy-$3,400-$3,400
Fees for Services Other-$2,150-$2,150
Office Expenses-$588-$588
Other Expenses$400--$400
Total Functional Expenses$132,836,346$139,855$0$132,976,201

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$132,976,201
Total Expenses per Audited Statements$132,976,201
Total Expenses per Form 990$132,976,201
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Insurance Contractual Obligations Payable$132,636,000
Health Refund Payable$13,531
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“The association's executive director has a business relationship with mass mutual life insurance company, a current director”

Form 990, Part VI, Section A, Line 6

“Each company licensed to transact life, health, or annuity business in massachusetts is required to be a member.”

Form 990, Part VI, Section A, Line 7A

“The member companies elect the board of directors. The board of directors of the association are the member companies and the individuals named are the representatives chosen by the board member as its representative.”

Form 990, Part VI, Section A, Line 7B

“The massachusetts commissioner of insurance approves the nominees for membership on the board of directors. Any action of the board of directors may also be appealed to the commissioner of insurance.”

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

“Form 990 is presented to the board as part of the overall financial statement presentation where the board accepts both the form 990 and the audited financial statements.”

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

“Each year all directors and consultants of the association are required to complete a conflict of interest questionnaire. The conflict of interest policy is enforced by the officers or the board of directors of the association in accordance with the policy.”

Form 990, Part VI, Section B, Line 15A

“Each year at the annual meeting, the board meets in executive session to review the performance of its executive director and compensation.”

Form 990, Part VI, Section C, Line 19

“The documents are not made available to the public as it is not required.”

Filing and Contact Details

Filer

Filer Name
Massachusetts Life & Health Insurance
EIN
22-2994116
Phone
4137448483
Address
PO BOX 3171, SPRINGFIELD, MA 01101-3171

Signing Officer

Name
Richard P Bowman Esquire
Title
Secretary/treasurer
Phone
4137448483
Signed
2025-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William B Fisher Esq
Formed
1986
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Daniel Dennis & Company Llp
Address
990 WASHINGTON STREET STE 203, DEDHAM, MA 02026
Preparer
Andrew Bacigalupo
Phone
6172629898
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal and state income taxes under provisions of section 501(c)(6) of the internal revenue code, and similar state statutes. The association evaluates tax positions taken or expected to be taken in its tax returns to determine whether the tax positions are more-likely-than-not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold, along with accrued interest and penalty thereon would be recorded as an expense in the current year financial statements. At december 31, 2024 the association believes that it has no uncertain tax positions within any of its open tax years.”

Raw XML AppendixShowing 400 of 427 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PAY CLAIMS AGAINST INSOLVENT INSURANCE COMPANIES LICENSED TO TRANSACT LIFE AND HEALTH INSURANCE IN THE STATE OF MASSACHUSETTS.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/Desc3HEALTH CLAIMS
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0WILLIAM B FISHER ESQ
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IRS990/ReportOtherLiabilitiesInd01
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNBILLED ASSESSMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ESTIMATED CONTRACTUAL RECEIVABLE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0HEALTH REFUND PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ESTIMATED INSURANCE CONTRACTUAL OBLIGATIONS PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02895956
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt194379915
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS IN U.S. TREASURY BILLS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INVESTMENTS IN U.S. TREASURY MONEY MARKET FUND
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IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, AND SIMILAR STATE STATUTES. THE ASSOCIATION EVALUATES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTY THEREON WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR FINANCIAL STATEMENTS. AT DECEMBER 31, 2024 THE ASSOCIATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS WITHIN ANY OF ITS OPEN TAX YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt017243789
IRS990ScheduleD/TotalBookValueSecuritiesAmt097275871
IRS990ScheduleD/TotalExpensesPerForm990Amt0132976201
IRS990ScheduleD/TotalLiabilityAmt0132649531
IRS990ScheduleD/TotalRevenuePerForm990Amt0120684233
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0120688730
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0132976201
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S EXECUTIVE DIRECTOR HAS A BUSINESS RELATIONSHIP WITH MASS MUTUAL LIFE INSURANCE COMPANY, A CURRENT DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH COMPANY LICENSED TO TRANSACT LIFE, HEALTH, OR ANNUITY BUSINESS IN MASSACHUSETTS IS REQUIRED TO BE A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBER COMPANIES ELECT THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS OF THE ASSOCIATION ARE THE MEMBER COMPANIES AND THE INDIVIDUALS NAMED ARE THE REPRESENTATIVES CHOSEN BY THE BOARD MEMBER AS ITS REPRESENTATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MASSACHUSETTS COMMISSIONER OF INSURANCE APPROVES THE NOMINEES FOR MEMBERSHIP ON THE BOARD OF DIRECTORS. ANY ACTION OF THE BOARD OF DIRECTORS MAY ALSO BE APPEALED TO THE COMMISSIONER OF INSURANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS PRESENTED TO THE BOARD AS PART OF THE OVERALL FINANCIAL STATEMENT PRESENTATION WHERE THE BOARD ACCEPTS BOTH THE FORM 990 AND THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH YEAR ALL DIRECTORS AND CONSULTANTS OF THE ASSOCIATION ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. THE CONFLICT OF INTEREST POLICY IS ENFORCED BY THE OFFICERS OR THE BOARD OF DIRECTORS OF THE ASSOCIATION IN ACCORDANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EACH YEAR AT THE ANNUAL MEETING, THE BOARD MEETS IN EXECUTIVE SESSION TO REVIEW THE PERFORMANCE OF ITS EXECUTIVE DIRECTOR AND COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC AS IT IS NOT REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TerminateOperationsInd00
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IRS990/TotalGrossUBIAmt00
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IRS990/TravelGrp/TotalAmt021452
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3171
IRS990/USAddress/CityNm0SPRINGFIELD
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IRS990/WebsiteAddressTxt0HTTP://WWW.MALIFEGA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD P BOWMAN ESQUIRE

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