Minnesota Association of County Health Plans

Nonprofit profile at a glance

EIN
824949194
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Saint Cloud, MN, USA
Phone
9529235265
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$289,641
Expenses
$282,656
Assets
$35,415
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Steve Gottwalt (Executive Director (contractor))

Highest reported compensation

  • Steve Gottwalt (Executive Director (contractor)): $89,356 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

MACHP is an association of County Based Purchasing (CBP) health plans serving about 100,000 Minnesota Health Care Programs (MHCP) enrollees in 32 rural Minnesota counties. These plans are owned and operated by the counties they serve. MACHP is organized to advocate for maintaining and strengthening the CBP model in Minnesota.

What it reported doing in 2025

Minnesota government affairs pertaining to CBP: Worked with independent government affairs consultants The Lehman Group and Ewald Consulting to educate Minnesota legislators, Governor, State Administration and other stake holders concerning the importance and benefits of CBP. Worked closely with Minnesota's Department of Human Services (DHS) to reach better understanding concerning public health care programs procurement under state law, and to advance County Administered Rural Medical Assistance (CARMA). We succeeded in maintaining a broad coalition of support among like-minded organizations and stake holder groups, including the Association of Minnesota Counties (AMC), Minnesota Association of County Social Services Agencies (MACSSA), the Minnesota Rural Health Association (MRHA), AFSCME Union, Hennepin Health, MN Rural Counties, and other rural health care advocates. We closely tracked and responded to legislative proposals, regulatory and administrative actions impacting CBP and CBP plans. We worked closely with the Association of Minnesota Counties (AMC) and the Minnesota Department of Human services (DHS) to advance the County Administered Rural Medical Assistance (CARMA) program for CBP and its counties.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.4%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: 10.2% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 12.3% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $267K in reported program spending
  • Leadership: top reported pay $89K · 4 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.