Civic Intelligence

Dutchess Educational Health Insuran

EIN 22-3077367 • 501(c)9 • Poughkeepsie, NY

Profile

To control health insurance costs and maintain the quality of benefits via collaboration between labor and management. Thus providing health insurance to member school districts at a cost lower than they could obtain individually.

5 Boces RoadPoughkeepsie, NY 12601

www.dcboces.org/DEHIC

Siviq Scores

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

Liabilities / Assets

90th percentile

0.53x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.23x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2025

Net Margin

12th percentile

-14%

Higher net margin than 12% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2025

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $250M-$1B nonprofits • Source year 2025

Asset Growth

10th percentile

-20%

Faster asset growth than 10% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

5.6%

Faster revenue growth than 41% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2024 to 2025

Assets

Down

$166,941,967

Down $22,825,794 (-12%) from 2022

Liabilities

Down

$50,495,271

Down $6,039,206 (-11%) from 2022

Net Assets

Down

$116,446,696

Down $16,786,588 (-13%) from 2022

Revenue

Up

$267,120,165

Up $12,932,088 (+5.1%) from 2022

Expenses

Up

$284,206,733

Up $19,523,795 (+7.4%) from 2022

Net Income

Down

-$17,086,568

Down $6,591,707 (-63%) from 2022

Trend Graphs

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2010: $68,768,409Liabilities 2010: $36,381,701Net Assets 2010: $32,386,7082010Assets 2011: $89,291,531Liabilities 2011: $37,005,224Net Assets 2011: $52,286,3072011Assets 2012: $90,948,957Liabilities 2012: $39,586,116Net Assets 2012: $51,362,8412012Assets 2013: $89,488,508Liabilities 2013: $39,716,647Net Assets 2013: $49,771,8612013Assets 2014: $79,141,460Liabilities 2014: $29,822,276Net Assets 2014: $49,319,1842014Assets 2015: $88,593,502Liabilities 2015: $32,595,242Net Assets 2015: $55,998,2602015Assets 2016: $87,930,965Liabilities 2016: $36,311,325Net Assets 2016: $51,619,6402016Assets 2017: $85,501,598Liabilities 2017: $40,895,589Net Assets 2017: $44,606,0092017Assets 2018: $118,040,137Liabilities 2018: $47,601,701Net Assets 2018: $70,438,4362018Assets 2019: $147,521,215Liabilities 2019: $52,330,824Net Assets 2019: $95,190,3912019Assets 2020: $185,343,354Liabilities 2020: $48,584,046Net Assets 2020: $136,759,3082020Assets 2021: $198,391,504Liabilities 2021: $53,192,586Net Assets 2021: $145,198,9182021Assets 2022: $189,767,761Liabilities 2022: $56,534,477Net Assets 2022: $133,233,2842022Assets 2023: $166,941,967Liabilities 2023: $50,495,271Net Assets 2023: $116,446,6962023

Highlighted filing

2023

Assets$166,941,967
Liabilities$50,495,271
Net Assets$116,446,696

Operations Trend

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

$300M$200M$100M$0-$100MExpenses 2010: $126,126,7632010Expenses 2011: $127,243,0622011Expenses 2012: $139,799,1152012Expenses 2013: $142,082,2422013Revenue 2014: $151,426,580Expenses 2014: $159,865,747Net Income 2014: -$8,439,1672014Revenue 2015: $177,166,481Expenses 2015: $170,517,240Net Income 2015: $6,649,2412015Revenue 2016: $186,586,628Expenses 2016: $191,153,680Net Income 2016: -$4,567,0522016Revenue 2017: $206,863,663Expenses 2017: $213,691,455Net Income 2017: -$6,827,7922017Revenue 2018: $239,398,442Expenses 2018: $213,164,965Net Income 2018: $26,233,4772018Revenue 2019: $256,374,941Expenses 2019: $232,064,979Net Income 2019: $24,309,9622019Revenue 2020: $269,135,259Expenses 2020: $228,004,972Net Income 2020: $41,130,2872020Revenue 2021: $252,879,782Expenses 2021: $243,932,400Net Income 2021: $8,947,3822021Revenue 2022: $254,188,077Expenses 2022: $264,682,938Net Income 2022: -$10,494,8612022Revenue 2023: $267,120,165Expenses 2023: $284,206,733Net Income 2023: -$17,086,5682023

Highlighted filing

2023

Revenue$267,120,165
Expenses$284,206,733
Net Income-$17,086,568

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$167$50.5$116$267$284$17.1
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$190$56.5$133$254$265$10.5
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$198$53.2$145$253$244$8.95
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$185$48.6$137$269$228$41.1
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$148$52.3$95.2$256$232$24.3
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$118$47.6$70.4$239$213$26.2
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$85.5$40.9$44.6$207$214$6.83
2016Detailed filing. Detailed filing data is available for this year.$87.9$36.3$51.6$187$191$4.57
2015Summary only. Only limited summary data is available for this year.$88.6$32.6$56.0$177$171$6.65
2014Detailed filing. Detailed filing data is available for this year.$79.1$29.8$49.3$151$160$8.44
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$89.5$39.7$49.8$142
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$90.9$39.6$51.4$140
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$89.3$37.0$52.3$127
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$68.8$36.4$32.4$126
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.0
Gross Receipts
$266,475,622
Mission and Program Overview

Mission

To control health insurance costs and maintain the quality of benefits via collaboration between labor and management. Thus providing health insurance to member school districts at a cost lower than they could obtain individually.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$171,022,239$140,812,948▼ $30,209,291
Investments in Publicly Traded Securities$19,693,656$38,529,070▲ $18,835,414
Accounts Receivable$7,618,758$10,352,824▲ $2,734,066
Prepaid Expenses and Deferred Charges$56,851$72,919▲ $16,068
Total Assets$198,391,504$189,767,761▼ $8,623,743
Liabilities
Deferred Revenue$26,415,172$28,453,792▲ $2,038,620
Other Liabilities$26,769,466$28,069,176▲ $1,299,710
Accounts Payable and Accrued Expenses$7,948$11,509▲ $3,561
Total Liabilities$53,192,586$56,534,477▲ $3,341,891
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$145,198,918$133,233,284▼ $11,965,634
Total Net Assets Fund Balance$145,198,918$133,233,284▼ $11,965,634
Total Liabilities and Net Assets / Fund Balance$198,391,504$189,767,761▼ $8,623,743
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Rose Kiernan INCBill-enrollment99 TROY ROAD, East Greenbush, NY 12061$493,454
Dutchess County BocesManagement-admi5 BOCES ROAD, Poughkeepsie, NY 12601$144,035
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$253,706,884
Investment Income
$481,193
Other Revenue
$0
Change in Net Assets
$-10,494,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$254,188,077
Total Revenue per Audited Statements
$254,188,077
Total Revenue per Form 990
$254,188,077
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$264,682,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$575,781
Insurance---$40,228
Other Expenses---$32,250
Total Functional Expenses$0$0$0$264,682,938

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$264,682,938
Total Expenses per Audited Statements$264,682,938
Total Expenses per Form 990$264,682,938
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
Escrow Liabiltiy Reserve$20,311,000
Premiums Payable$7,758,176
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Whereas, the dutchess county board of cooperative educational services (dc boces)is in the business of providing educational support services, in additon to administrative, fiscal, accounting and asset management services to school districts within its region and whereas the organization is formed to purchase group health insurance for school districts and other boces pursuant to new york state insurance law as a tax exempt trust, and whereas the organization does not employ any direct staff, the organization has entered into a contract with dc boces to provide administrative and operational assistance. The agreement provides that all management decisons remain with the organizations board of directors.

Form 990, Page 6, Part VI, Line 7A

The board of trustees is composed of original participant trustees, collective bargaining organization trustees (cbo's) and at-large trustees. Origianl participant trustees are appointed by the school district or boces they represent. Collective bargaining organization trustees are appointed by the collective bargaining organization they represent. At large trustees are designated by a majority of the superintendents from a boces district that they represent. The trust agreement requires that the composition of the board be comprised as nearly as possible by one-third of cbo's and two-thirds of the combination of original participant trustees and at large trustees.

Form 990, Page 6, Part VI, Line 11B

Board president reviews before filing.

Form 990, Page 6, Part VI, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
Dutchess Educational Health
EIN
22-3077367
Phone
8454864800
Address
5 BOCES ROAD, POUGHKEEPSIE, NY 12601

Signing Officer

Name
Christopher Prill
Title
Chairperson
Phone
8454864800
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Prill
Formed
1988
Legal Domicile
Ny
Voting Board Members
28
Independent Board Members
0
Employees
0

Preparer

Firm
Rbt Cpas Llp
Address
11 RACQUET RD, NEWBURGH, NY 12550
Preparer
Victor V Churchill CPA
Phone
8455679000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To control health insurance costs and maintain the quality of benefits via collaboration between labor and management. Thus providing health insurance to member school districts at a cost lower than they could obtain individually.

Raw XML AppendixShowing 400 of 468 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO CONTROL HEALTH INSURANCE COSTS AND MAINTAIN THE QUALITY OF BENEFITS VIA COLLABORATION BETWEEN LABOR AND MANAGEMENT. THUS PROVIDING HEALTH INSURANCE TO MEMBER SCHOOL DISTRICTS AT A COST LOWER THAN THEY COULD OBTAIN INDIVIDUALLY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6RESIGNED 6/1
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14RESIGNED 6/2
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20RESIGNED 6/2
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt23RESIGNED 1/2
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt29TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt30TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt31TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt32TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt33RESIGNED 6/3
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IRS990/MissionDesc0TO CONTROL HEALTH INSURANCE COSTS AND MAINTAIN THE QUALITY OF BENEFITS VIA COLLABORATION BETWEEN LABOR AND MANAGEMENT. THUS PROVIDING HEALTH INSURANCE TO MEMBER SCHOOL DISTRICTS AT A COST LOWER THAN THEY COULD OBTAIN INDIVIDUALLY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CONTROL HEALTH INSURANCE COSTS AND MAINTAIN THE QUALITY OF BENEFITS VIA COLLABORATION BETWEEN LABOR AND MANAGEMENT. THUS PROVIDING HEALTH INSURANCE TO MEMBER SCHOOL DISTRICTS AT A COST LOWER THAN THEY COULD OBTAIN INDIVIDUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WHEREAS, THE DUTCHESS COUNTY BOARD OF COOPERATIVE EDUCATIONAL SERVICES (DC BOCES)IS IN THE BUSINESS OF PROVIDING EDUCATIONAL SUPPORT SERVICES, IN ADDITON TO ADMINISTRATIVE, FISCAL, ACCOUNTING AND ASSET MANAGEMENT SERVICES TO SCHOOL DISTRICTS WITHIN ITS REGION AND WHEREAS THE ORGANIZATION IS FORMED TO PURCHASE GROUP HEALTH INSURANCE FOR SCHOOL DISTRICTS AND OTHER BOCES PURSUANT TO NEW YORK STATE INSURANCE LAW AS A TAX EXEMPT TRUST, AND WHEREAS THE ORGANIZATION DOES NOT EMPLOY ANY DIRECT STAFF, THE ORGANIZATION HAS ENTERED INTO A CONTRACT WITH DC BOCES TO PROVIDE ADMINISTRATIVE AND OPERATIONAL ASSISTANCE. THE AGREEMENT PROVIDES THAT ALL MANAGEMENT DECISONS REMAIN WITH THE ORGANIZATIONS BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES IS COMPOSED OF ORIGINAL PARTICIPANT TRUSTEES, COLLECTIVE BARGAINING ORGANIZATION TRUSTEES (CBO'S) AND AT-LARGE TRUSTEES. ORIGIANL PARTICIPANT TRUSTEES ARE APPOINTED BY THE SCHOOL DISTRICT OR BOCES THEY REPRESENT. COLLECTIVE BARGAINING ORGANIZATION TRUSTEES ARE APPOINTED BY THE COLLECTIVE BARGAINING ORGANIZATION THEY REPRESENT. AT LARGE TRUSTEES ARE DESIGNATED BY A MAJORITY OF THE SUPERINTENDENTS FROM A BOCES DISTRICT THAT THEY REPRESENT. THE TRUST AGREEMENT REQUIRES THAT THE COMPOSITION OF THE BOARD BE COMPRISED AS NEARLY AS POSSIBLE BY ONE-THIRD OF CBO'S AND TWO-THIRDS OF THE COMBINATION OF ORIGINAL PARTICIPANT TRUSTEES AND AT LARGE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD PRESIDENT REVIEWS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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