Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
EIN 47-5607606 • 501(c)9 • Phoenix, AZ
Profile
Provides health benefits and services.orion health insurance pool (orion) was established january 1, 2016 pursuant to ars 41-621.01, and is a self-insured employee benefits pool. Orion provides health benefits and services to not-for-profit, contractors and subcontractors licensed to do work for the state of arizona or political subdivision of the state of arizona. The pool offers a comprehensive health benefits program, including medical, dental, prescription, basic and supplemental life, ltd and a voluntary vision plan. In addition, the pool offers supplemental programs such as health savings accounts (hsa) and pharmacy benefit programs.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 7.2% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Up$5,741,149
Up $559,640 (+11%) from 2023
Liabilities
Up$1,054,227
Up $117,368 (+13%) from 2023
Net Assets
Up$4,686,922
Up $442,272 (+10%) from 2023
Revenue
Up$5,742,249
Up $285,305 (+5.2%) from 2023
Expenses
Up$5,299,977
Up $449,700 (+9.3%) from 2023
Net Income
Down$442,272
Down $164,395 (-27%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Provides health benefits and services.orion health insurance pool (orion) was established january 1, 2016 pursuant to ars 41-621.01, and is a self-insured employee benefits pool. Orion provides health benefits and services to not-for-profit, contractors and subcontractors licensed to do work for the state of arizona or political subdivision of the state of arizona. The pool offers a comprehensive health benefits program, including medical, dental, prescription, basic and supplemental life, ltd and a voluntary vision plan. In addition, the pool offers supplemental programs such as health savings accounts (hsa) and pharmacy benefit programs.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $4,393,767 | $4,745,284 | ▲ $351,517 |
| Rtn Earn Endowment Incm Other Fnds | $4,244,650 | $4,686,922 | ▲ $442,272 |
| Accounts Receivable | $711,303 | $658,654 | ▼ $52,649 |
| Savings and Temporary Cash Investments | $68,282 | $322,284 | ▲ $254,002 |
| Prepaid Expenses and Deferred Charges | $8,157 | $14,927 | ▲ $6,770 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $5,181,509 | $5,741,149 | ▲ $559,640 |
| Liabilities | |||
| Other Liabilities | $914,154 | $955,785 | ▲ $41,631 |
| Accounts Payable and Accrued Expenses | $22,705 | $98,442 | ▲ $75,737 |
| Total Liabilities | $936,859 | $1,054,227 | ▲ $117,368 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $4,244,650 | $4,686,922 | ▲ $442,272 |
| Total Liabilities and Net Assets / Fund Balance | $5,181,509 | $5,741,149 | ▲ $559,640 |
| Name | Title | Other | Total |
|---|---|---|---|
| Steven Korona | Secretary/treasurer | $141,817 | $141,817 |
| Paulett Davis | Director | $130,775 | $130,775 |
| Name | Title |
|---|---|
| Dawn Abbott | President |
| Jeff Oakes | Vice President |
| Melissa Dixon | Director |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Risk Program Administrators | Pool Administration | 333 E OSBORN ROAD SUITE 300, Phoenix, AZ 85012 | $371,595 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,782,459 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $3,517,518 |
| Insurance | - | - | - | $678,783 |
| Fees for Services Management | - | - | - | $371,595 |
| Other Expenses | - | - | - | $182,597 |
| Fees for Services Accounting | - | - | - | $19,740 |
| Office Expenses | - | - | - | $13,716 |
| Fees for Services Other | - | - | - | $12,813 |
| Fees for Services Legal | - | - | - | $6,253 |
| Information Technology | - | - | - | $3,123 |
| Total Functional Expenses | $0 | $0 | $0 | $5,299,977 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $5,299,977 |
| Expenses per Audited Statements | $5,258,346 |
| Total Expenses per Audited Statements | $5,258,346 |
| Expenses Not Reported on Financial Statements | $41,631 |
| Other Expense Adjustments | $41,631 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Benefit Obligations | $955,785 |
“Risk program administrators is the administrator of the pool. Administrator is responsible for the preparation of board materials, will prepare, review, and maintain all appropriate documents, (i.e., service agreements, articles of incorporation, bylaws, membership agreement and administrative procedures), and will serve as the primary contact for the representative(s) of each of the orion's members. Administrator will act as a liaison to all outside agencies and prepare, file, and maintain copies of required reports and will implement the client's financial plans, policies, and accounting practices in accordance with generally accepted accounting”
“The members of the pool consist of contractors and sub contractors that provide behavioral health services to the state of arizona or any other political subdivision of the state. For 2023, the pool had two members. There are not separate classes. One of the members has three directors and the other member has two directors on the board of directors. This is based on the relative percentage of contributions to the pool.”
“Members of the pool elect the slate of the board of directors. Each member has equal voting rights.”
“The organization had no committess with the authority to act on behalf of the governing body.”
“Executive director and board president will review before filing, and the board will review after filing.”
“The organization's governing documents and financial statements are available upon request.”
“Orion health insurance pool (orion) was established january 1, 2016 pursuant to ars 41-621.01, and is a self-insured employee benefits pool. Orion provides health benefits and services to not-for-profit, contractors and subcontractors licensed to do work for the state of arizona or political subdivision of the state of arizona. The pool offers a comprehensive health benefits program, including medical, dental, prescription, basic and supplemental life, ltd and a voluntary vision plan. In addition, the pool offers supplemental programs such as health savings accounts (hsa) and pharmacy benefit programs.”
“The pool does not have a separate audit committee. Instead, the entire board functions as an audit committee by selecting the audit firm and approving the audit. There have been no changes in either the oversight process or the selection process during the tax year.”
“The veba trust, which funds certain benefits of the plan, received an exemption letter from the internal revenue service (irs) dated june 23, 2016, stating that the trust is tax-exempt under the provisions of section 501(c)9 of the internal revenue code (irc). The plan was organized as a nonprofit pursuant to state of arizona statute section 41-621.01. The plan is considered to be a nonprofit organization and is not subject to federal or state corporate income taxes; therefore, no provision for income taxes was recorded in these financial statements. In addition, the plan and trust are required to operate in conformity with the irc to maintain the tax-exempt status of the trust. The plan administrator believes that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believes that the related trust is tax-exempt. U.s. Gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain tax position that more likely than not would not be sustained upon examination by the irs. As of december 31, 2024 and 2023, no such tax liability or asset was deemed necessary. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
“Claims payable and estimated claims incurred but not reported reserve for loss adjustment expenses 41,631.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 22705 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 98442 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 711303 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 658654 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDES HEALTH BENEFITS AND SERVICES.ORION HEALTH INSURANCE POOL (ORION) WAS ESTABLISHED JANUARY 1, 2016 PURSUANT TO ARS 41-621.01, AND IS A SELF-INSURED EMPLOYEE BENEFITS POOL. ORION PROVIDES HEALTH BENEFITS AND SERVICES TO NOT-FOR-PROFIT, CONTRACTORS AND SUBCONTRACTORS LICENSED TO DO WORK FOR THE STATE OF ARIZONA OR POLITICAL SUBDIVISION OF THE STATE OF ARIZONA. THE POOL OFFERS A COMPREHENSIVE HEALTH BENEFITS PROGRAM, INCLUDING MEDICAL, DENTAL, PRESCRIPTION, BASIC AND SUPPLEMENTAL LIFE, LTD AND A VOLUNTARY VISION PLAN. IN ADDITION, THE POOL OFFERS SUPPLEMENTAL PROGRAMS SUCH AS HEALTH SAVINGS ACCOUNTS (HSA) AND PHARMACY BENEFIT PROGRAMS. |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 3517518 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | RISK PROGRAM ADMINISTRATORS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6022579119 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 333 EAST OSBORN RD STE 300 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PHOENIX |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85012 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4393767 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4745284 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 371595 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 333 E OSBORN ROAD SUITE 300 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | PHOENIX |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 85012 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | RISK PROGRAM ADMINISTRATORS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | POOL ADMINISTRATION |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 3517518 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 236028 |
| IRS990/CYOtherExpensesAmt | 0 | 1782459 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5506221 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 442272 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 5299977 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5742249 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | COMPREHENSIVE HEALTH BENEFITS PROGRAM:ORION HEALTH INSURANCE POOL OFFERS A COMPREHENSIVE HEALTH BENEFITS PROGRAM TO NOT-FOR-PROFIT, CONTRACTORS AND SUBCONTRACTORS LICENSED TO DO WORK FOR THE STATE OF ARIZONA OR POLITICAL SUBDIVISION OF THE STATE OF ARIZONA. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19740 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6253 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 371595 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 12813 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 51148 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 26222 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 28082 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 33879 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 15775 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAWN ABBOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STEVEN KORONA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEFF OAKES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MELISSA DIXON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PAULETT DAVIS |
| 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/ReportableCompFromRltdOrgAmt | 0 | 359794 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 115595 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 149568 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 195135 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 115000 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5742249 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3123 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 678783 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 236028 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 236028 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SEE SCHEDULE O |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4244650 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4686922 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13716 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRANSFER TO HSA ACCOUNT |
| IRS990/OtherExpensesGrp/Desc | 1 | CLAIM SERVICE FEES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 493839 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 182597 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 914154 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 955785 |
| IRS990/PartialLiquidationInd | 0 | 0 |
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| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14927 |
| IRS990/PrincipalOfficerNm | 0 | JEFFREY OAKES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 525100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYEE CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4706326 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 799895 |
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| IRS990/PYBenefitsPaidToMembersAmt | 0 | 3251500 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
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| IRS990/PYOtherExpensesAmt | 0 | 1598777 |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 5238907 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 606667 |
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| IRS990/PYTotalExpensesAmt | 0 | 4850277 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5456944 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 442272 |
| IRS990/RelatedEntityInd | 0 | 1 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 4244650 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 4686922 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 68282 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 322284 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 41631 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5258346 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 41631 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 955785 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | BENEFIT OBLIGATIONS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5742249 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE VEBA TRUST, WHICH FUNDS CERTAIN BENEFITS OF THE PLAN, RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED JUNE 23, 2016, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE INTERNAL REVENUE CODE (IRC). THE PLAN WAS ORGANIZED AS A NONPROFIT PURSUANT TO STATE OF ARIZONA STATUTE SECTION 41-621.01. THE PLAN IS CONSIDERED TO BE A NONPROFIT ORGANIZATION AND IS NOT SUBJECT TO FEDERAL OR STATE CORPORATE INCOME TAXES; THEREFORE, NO PROVISION FOR INCOME TAXES WAS RECORDED IN THESE FINANCIAL STATEMENTS. IN ADDITION, THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. AS OF DECEMBER 31, 2024 AND 2023, NO SUCH TAX LIABILITY OR ASSET WAS DEEMED NECESSARY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CLAIMS PAYABLE AND ESTIMATED CLAIMS INCURRED BUT NOT REPORTED RESERVE FOR LOSS ADJUSTMENT EXPENSES 41,631. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | DIRECTOR |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ORION HEALTH INSURANCE POOL (ORION) WAS ESTABLISHED JANUARY 1, 2016 PURSUANT TO ARS 41-621.01, AND IS A SELF-INSURED EMPLOYEE BENEFITS POOL. ORION PROVIDES HEALTH BENEFITS AND SERVICES TO NOT-FOR-PROFIT, CONTRACTORS AND SUBCONTRACTORS LICENSED TO DO WORK FOR THE STATE OF ARIZONA OR POLITICAL SUBDIVISION OF THE STATE OF ARIZONA. THE POOL OFFERS A COMPREHENSIVE HEALTH BENEFITS PROGRAM, INCLUDING MEDICAL, DENTAL, PRESCRIPTION, BASIC AND SUPPLEMENTAL LIFE, LTD AND A VOLUNTARY VISION PLAN. IN ADDITION, THE POOL OFFERS SUPPLEMENTAL PROGRAMS SUCH AS HEALTH SAVINGS ACCOUNTS (HSA) AND PHARMACY BENEFIT PROGRAMS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RISK PROGRAM ADMINISTRATORS IS THE ADMINISTRATOR OF THE POOL. ADMINISTRATOR IS RESPONSIBLE FOR THE PREPARATION OF BOARD MATERIALS, WILL PREPARE, REVIEW, AND MAINTAIN ALL APPROPRIATE DOCUMENTS, (I.E., SERVICE AGREEMENTS, ARTICLES OF INCORPORATION, BYLAWS, MEMBERSHIP AGREEMENT AND ADMINISTRATIVE PROCEDURES), AND WILL SERVE AS THE PRIMARY CONTACT FOR THE REPRESENTATIVE(S) OF EACH OF THE ORION'S MEMBERS. ADMINISTRATOR WILL ACT AS A LIAISON TO ALL OUTSIDE AGENCIES AND PREPARE, FILE, AND MAINTAIN COPIES OF REQUIRED REPORTS AND WILL IMPLEMENT THE CLIENT'S FINANCIAL PLANS, POLICIES, AND ACCOUNTING PRACTICES IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS OF THE POOL CONSIST OF CONTRACTORS AND SUB CONTRACTORS THAT PROVIDE BEHAVIORAL HEALTH SERVICES TO THE STATE OF ARIZONA OR ANY OTHER POLITICAL SUBDIVISION OF THE STATE. FOR 2023, THE POOL HAD TWO MEMBERS. THERE ARE NOT SEPARATE CLASSES. ONE OF THE MEMBERS HAS THREE DIRECTORS AND THE OTHER MEMBER HAS TWO DIRECTORS ON THE BOARD OF DIRECTORS. THIS IS BASED ON THE RELATIVE PERCENTAGE OF CONTRIBUTIONS TO THE POOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS OF THE POOL ELECT THE SLATE OF THE BOARD OF DIRECTORS. EACH MEMBER HAS EQUAL VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION HAD NO COMMITTESS WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EXECUTIVE DIRECTOR AND BOARD PRESIDENT WILL REVIEW BEFORE FILING, AND THE BOARD WILL REVIEW AFTER FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE POOL DOES NOT HAVE A SEPARATE AUDIT COMMITTEE. INSTEAD, THE ENTIRE BOARD FUNCTIONS AS AN AUDIT COMMITTEE BY SELECTING THE AUDIT FIRM AND APPROVING THE AUDIT. THERE HAVE BEEN NO CHANGES IN EITHER THE OVERSIGHT PROCESS OR THE SELECTION PROCESS DURING THE TAX YEAR. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C: |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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