NY44 Health Benefits Plan Trust
Nonprofit profile at a glance
- EIN
- 141886527
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- West Seneca, NY, United States
- Phone
- 716-821-7161
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Voluntary Employees Beneficiary Associations (Government)
Reported finances
- Revenue
- $152,301,820
- Expenses
- $159,131,779
- Assets
- $63,754,431
- Liabilities
- $16,329,837
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
People named in this filing
- CANDACE REIMER (TRUSTEE)
- EILEEN FLEMING (TRUSTEE)
- JAMES FREGELETTE (CHAIR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
NY44 Health Benefits Plan Trust was established in 2003 in response to continually escalating health benefits premium costs, as a federal tax-exempt Article 44 Trust to contain health care costs at Erie 1 BOCES. Nova / Independent Health provides coverage for residents of the eight Western New York counties of Allegany*, Cattaraugus, Chautauqua, Erie, Genesee, Niagara, Orleans and Wyoming. UMR provides coverage for residents of the majority of counties in New York State; the exceptions are the counties of Cattaraugus, Chautauqua, Erie, Genesee, Niagara, Orleans, and Wyoming, metro NYC and Long Island. Reputation. This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the...
What it reported doing in 2024
Provide 18 school districts with low cost health insurance
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 100
- Accountability: 82
- Sustainability: 29
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.8%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th 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: 90%; rating input score 90; 38th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -4.5%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.26; rating input score 61; 61st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 98; 98th percentile among comparable filings
Growth
- Program expense growth: -4.4% per year; rating input score 0; 2nd percentile among comparable filings
- Revenue growth: -0.7% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: 13.2% per year; rating input score 100; 82nd percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 100% of revenue deployed · 99.8% of spending went to programs
- Governance: 9 of 10 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 10 people listed
- Highest-paid contractors: 2 contractors listed · $725K reported
- Consistency: 23 of 23 current checks pass
- Schedules: 2 filed schedules
- Filing history: 12 filing years from 2011 to 2024
- Contacts: How to reach this organization
- 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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 14/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.