Civic Intelligence

Retirement Health Care Assistance Master Trust

EIN 38-3038687 • 501(c)9 • Midland, MI

Profile

Rhcap is designed to assist employees to accumulate money for eligible premiums in a tax-effective manner.

2211 Hh Dow WayMidland, MI 48674

n/A

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.12x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Net Margin

5th percentile

-104%

Higher net margin than 5% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

68th percentile

$186,833

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Asset Growth

69th percentile

9.5%

Faster asset growth than 69% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

11%

Faster revenue growth than 60% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$781,076,827

Up $68,012,337 (+9.5%) from 2023

Liabilities

Down

$1,465,231

Down $1,229,791 (-46%) from 2023

Net Assets

Up

$779,611,595

Up $69,242,127 (+9.7%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin5th percentile

Revenue

Up

$12,017,858

Up $1,226,724 (+11%) from 2023

Expenses

Down

$24,571,184

Down $2,147,830 (-8.0%) from 2023

Net Income

Up

-$12,553,326

Up $3,374,554 (+21%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$800M$600M$400M$200M$0Assets 2010: $217,901,532Liabilities 2010: $454,661Net Assets 2010: $217,446,8712010Assets 2011: $243,155,958Liabilities 2011: $270,711Net Assets 2011: $242,885,2472011Assets 2012: $290,121Liabilities 2012: $694,184Net Assets 2012: $289,428,1932012Assets 2013: $357,359,784Liabilities 2013: $869,445Net Assets 2013: $356,490,3392013Assets 2014: $407,417,297Liabilities 2014: $781,838Net Assets 2014: $406,635,4592014Assets 2015: $417,624,854Liabilities 2015: $797,423Net Assets 2015: $416,827,4312015Assets 2016: $462,783,682Liabilities 2016: $528,347Net Assets 2016: $462,255,3352016Assets 2017: $530,590,297Liabilities 2017: $508,196Net Assets 2017: $530,082,1012017Assets 2018: $513,835,470Liabilities 2018: $1,870Net Assets 2018: $513,833,6002018Assets 2019: $607,988,176Liabilities 2019: $172,393Net Assets 2019: $607,815,7832019Assets 2020: $700,083,344Liabilities 2020: $0Net Assets 2020: $700,083,3442020Assets 2021: $780,228,561Liabilities 2021: $0Net Assets 2021: $780,228,5612021Assets 2022: $627,539,056Liabilities 2022: $0Net Assets 2022: $627,539,0562022Assets 2023: $713,064,490Liabilities 2023: $2,695,022Net Assets 2023: $710,369,4682023Assets 2024: $781,076,827Liabilities 2024: $1,465,231Net Assets 2024: $779,611,5952024

Highlighted filing

2024

Assets$781,076,827
Liabilities$1,465,231
Net Assets$779,611,595
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$100M$50M$0-$50MRevenue 2010: $6,930,939Expenses 2010: $4,720,549Net Income 2010: $2,210,3902010Revenue 2011: $30,957,173Expenses 2011: $5,442,277Net Income 2011: $25,514,8962011Revenue 2012: $51,510,871Expenses 2012: $5,826,570Net Income 2012: $45,684,3012012Revenue 2013: $53,746,237Expenses 2013: $6,915,500Net Income 2013: $46,830,7372013Revenue 2014: $44,418,402Expenses 2014: $7,400,562Net Income 2014: $37,017,8402014Revenue 2015: $24,020,532Expenses 2015: $10,770,742Net Income 2015: $13,249,7902015Revenue 2016: $42,867,685Expenses 2016: $10,611,778Net Income 2016: $32,255,9072016Revenue 2017: $58,185,331Expenses 2017: $14,777,510Net Income 2017: $43,407,8212017Revenue 2018: $19,334,470Expenses 2018: $17,841,946Net Income 2018: $1,492,5242018Revenue 2019: $82,410,673Expenses 2019: $23,935,068Net Income 2019: $58,475,6052019Revenue 2020: $90,399,945Expenses 2020: $15,986,749Net Income 2020: $74,413,1962020Revenue 2021: $65,056,155Expenses 2021: $21,848,176Net Income 2021: $43,207,9792021Revenue 2022: $68,008Expenses 2022: $22,822,697Net Income 2022: -$22,754,6892022Revenue 2023: $10,791,134Expenses 2023: $26,719,014Net Income 2023: -$15,927,8802023Revenue 2024: $12,017,858Expenses 2024: $24,571,184Net Income 2024: -$12,553,3262024

Highlighted filing

2024

Revenue$12,017,858
Expenses$24,571,184
Net Income-$12,553,326
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$781,076,827
Liabilities
$1,465,231
Net assets
$779,611,595
Revenue
$12,017,858
Expenses
$24,571,184
Net income
-$12,553,326
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$781$1.47$780$12.0$24.6$12.6
2023Detailed filing. Detailed filing data is available for this year.$713$2.70$710$10.8$26.7$15.9
2022Detailed filing. Detailed filing data is available for this year.$628$0.00$628$0.07$22.8$22.8
2021Detailed filing. Detailed filing data is available for this year.$780$0.00$780$65.1$21.8$43.2
2020Detailed filing. Detailed filing data is available for this year.$700$0.00$700$90.4$16.0$74.4
2019Summary only. Only limited summary data is available for this year.$608$0.17$608$82.4$23.9$58.5
2018Summary only. Only limited summary data is available for this year.$514$0.00$514$19.3$17.8$1.49
2017Summary only. Only limited summary data is available for this year.$531$0.51$530$58.2$14.8$43.4
2016Summary only. Only limited summary data is available for this year.$463$0.53$462$42.9$10.6$32.3
2015Summary only. Only limited summary data is available for this year.$418$0.80$417$24.0$10.8$13.2
2014Summary only. Only limited summary data is available for this year.$407$0.78$407$44.4$7.40$37.0
2013Summary only. Only limited summary data is available for this year.$357$0.87$356$53.7$6.92$46.8
2012Summary only. Only limited summary data is available for this year.$0.29$0.69$289$51.5$5.83$45.7
2011Summary only. Only limited summary data is available for this year.$243$0.27$243$31.0$5.44$25.5
2010Summary only. Only limited summary data is available for this year.$218$0.45$217$6.93$4.72$2.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$50,617,308
Mission and Program Overview

Mission

Rhcap is designed to assist employees to accumulate money for eligible premiums in a tax-effective manner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$710,369,468$779,611,595▲ $69,242,127
Accounts Receivable$355,150,796$394,562,236▲ $39,411,440
Investments Other Securities$357,913,694$386,514,591▲ $28,600,897
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$713,064,490$781,076,827▲ $68,012,337
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,695,022$1,465,231▼ $1,229,791
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,695,022$1,465,231▼ $1,229,791
Net Assets / Fund Balance
Total Net Assets Fund Balance$710,369,468$779,611,595▲ $69,242,127
Total Liabilities and Net Assets / Fund Balance$713,064,490$781,076,826▲ $68,012,336

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$386,514,591--
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleBaseTotal
Northern TrustTrustee$186,833$186,833
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$26,286
Investment Income
$11,991,572
Other Revenue
$0
Change in Net Assets
$-12,553,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,017,858
Revenue Not Reported on Form 990
$81,795,453
Total Revenue per Audited Statements
$93,813,311
Total Revenue per Form 990
$12,017,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$186,833
Other Expenses$79,141
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$24,305,210
Current Officers, Directors, Trustees, and Key Employees---$186,833
Fees for Services Legal---$79,141
Total Functional Expenses$0$0$0$24,571,184

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$24,571,184
Total Expenses per Audited Statements$24,571,184
Total Expenses per Form 990$24,571,184
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No

Governance Explanations

Form 990 Part VI Section A Line 8B

“The trust does not have any committees authorized to act on behalf of the governing body.”

Form 990 Part VI Section A Line 9

“The mailing address for the trustee is: 50 south lasalle street, m-28. Chicago, illinois 60603 usa”

Form 990 Part VI Section B Line 11B

“Form 990 is prepared and reviewed using the information provided on form 5500 and the audited financial statements, in compliance with the instruction for form 990 and related statements, the internal revenue code and irc regulations.”

Form 990 Part VI Section B Lines 12A, 13, and 14

“The organization does not have an organization-specific conflict of interest policy, whistleblower policy, or document retention and destruction policy. However, the dow chemical company ("dow") as plan sponsor does have specific policies in place. Compliance with dow's policies is monitored by dow.”

Form 990 Part VI Section C Line 19

“The organization makes its governing documents and financial statements available to the public to the extent required by law.”

Form 990 Part VI Section C Line 20

“Megan oliver: 2511 e patrick rd, midland, mi 48674, 989-638-5347”

Filing and Contact Details

Filer

Filer Name
Retirement Health Care Assistance Master
EIN
38-3038687
In Care Of
% MEGAN OLIVER
Phone
9896361000
Address
2211 HH DOW WAY, MIDLAND, MI 48674

Signing Officer

Name
Brian B Tessin
Title
Chief Tax Officer
Phone
9896361000
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian B Tessin
Formed
1993
Legal Domicile
Ny
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Bdo USA
Address
200 OTTAWA AVE NW STE 300, GRAND RAPIDS, MI 49503
Preparer
Jacob Cook
Phone
6167747000
Supplemental Narrative

Additional Explanations

Form 990 Part XI Line 9

“Change in employer matching receivable $47,303,972”

Financial Statement Notes

Sch D Part XI Line 2D

“Change in employer matching receivable $47,303,972”

Raw XML Appendix376 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MAILING ADDRESS FOR THE TRUSTEE IS: 50 SOUTH LASALLE STREET, M-28. CHICAGO, ILLINOIS 60603 USA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PREPARED AND REVIEWED USING THE INFORMATION PROVIDED ON FORM 5500 AND THE AUDITED FINANCIAL STATEMENTS, IN COMPLIANCE WITH THE INSTRUCTION FOR FORM 990 AND RELATED STATEMENTS, THE INTERNAL REVENUE CODE AND IRC REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE AN ORGANIZATION-SPECIFIC CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, OR DOCUMENT RETENTION AND DESTRUCTION POLICY. HOWEVER, THE DOW CHEMICAL COMPANY ("DOW") AS PLAN SPONSOR DOES HAVE SPECIFIC POLICIES IN PLACE. COMPLIANCE WITH DOW'S POLICIES IS MONITORED BY DOW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEGAN OLIVER: 2511 E PATRICK RD, MIDLAND, MI 48674, 989-638-5347
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGE IN EMPLOYER MATCHING RECEIVABLE $47,303,972
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jacob Cook
ReturnHeader/ReturnTs02025-11-13T15:28:39-06:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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