Civic Intelligence

Healthcare Sharing Standards Board

EIN 85-0706349 • 501(c)3 • Indianapolis, IN

Profile

Accrediting Healthcare Sharing Ministry

PO Box 20022Indianapolis, IN 46220
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

-0.8%

Higher net margin than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$82,200

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 45.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

46th percentile

-4.3%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

64%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$33,101

Down $1,490 (-4.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$33,101

Down $1,490 (-4.3%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin43rd percentile

Revenue

Up

$180,000

Up $70,000 (+64%) from 2023

Expenses

Up

$181,490

Up $65,706 (+57%) from 2023

Net Income

Up

-$1,490

Up $4,294 (+74%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$60K$40K$20K$0Assets 2022: $41,975Liabilities 2022: $1,601Net Assets 2022: $40,3742022Assets 2023: $34,591Liabilities 2023: $0Net Assets 2023: $34,5912023Assets 2024: $33,101Liabilities 2024: $0Net Assets 2024: $33,1012024

Highlighted filing

2024

Assets$33,101
Liabilities$0
Net Assets$33,101
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$200K$100K$0-$100KRevenue 2022: $200,000Expenses 2022: $158,415Net Income 2022: $41,5852022Revenue 2023: $110,000Expenses 2023: $115,784Net Income 2023: -$5,7842023Revenue 2024: $180,000Expenses 2024: $181,490Net Income 2024: -$1,4902024

Highlighted filing

2024

Revenue$180,000
Expenses$181,490
Net Income-$1,490
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$33,101
Liabilities
$0
Net assets
$33,101
Revenue
$180,000
Expenses
$181,490
Net income
-$1,490
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.80$1.81$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$1.10$1.16$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.42$0.02$0.40$2.00$1.58$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 2, 2025
Return Version
2024v5.1
Gross Receipts
$180,000
Mission and Program Overview

Mission

The board will set standards and offer accreditation for entities engaged in health care sharing, such as health care sharing ministries recognized under the affordable care act.

Accrediting Healthcare Sharing Ministry

Program Services

DescriptionGrantsExpenses
Providing accreditation of Healthcare Sharing Ministries.-$181,490
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James LansberryExecutive DirectorPT$82,200-$82,200
David T CramTreasurer-$12,360-$12,360
Diane BlackPresident-$12,000-$12,000
Joshua HeidelmanBoard Member-$12,000-$12,000
Mary MayhewVice Chair-$12,000-$12,000
Chu SohBoard Member-$3,000-$3,000
Filing and Contact Details

Filer

Filer Name
Healthcare Sharing Standards Board
EIN
85-0706349
In Care Of
% Diane Black
Phone
3095737159
Address
PO Box 20022, Indianapolis, IN 46220

Signing Officer

Name
Diane Black
Title
President
Phone
6156305501
Signed
2025-05-02
Discuss with paid preparer
Yes

Preparer

Firm
David Cram CPA
Address
2103 NE 90th Ave, Vancouver, WA 98664
Preparer
David Cram
Phone
3602537662
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountInsurance 10,018Website Management 500Office Expenses 811”

Raw XML Appendix148 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum03095737159
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 20022
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Indianapolis
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046220
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt034591
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt033101
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1490
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt034591
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt034591
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt012000
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt212360
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt312000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt412000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt53000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Diane Black
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1James Lansberry
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2David T Cram
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Joshua Heidelman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Mary Mayhew
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Chu Soh
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Vice Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Board Member
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt011329
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Accrediting Healthcare Sharing Ministry
IRS990EZ/ProgramServiceRevenueAmt0180000
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Providing accreditation of Healthcare Sharing Ministries.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0181490
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0181490
IRS990EZ/TotalProgramServiceExpensesAmt0181490
IRS990EZ/TotalRevenueAmt0180000
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0180000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0110000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0290000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0290000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0180000
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0290000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountInsurance 10,018Website Management 500Office Expenses 811
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
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ReturnHeader/BusinessOfficerGrp/PhoneNum06156305501
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ReturnHeader/Filer/InCareOfNm0% Diane Black
ReturnHeader/Filer/PhoneNum03095737159
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ReturnHeader/ReturnTs02025-05-08T16:28:23-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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