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Nonprofiteer
← HEALTH FIRST COMMERCIAL PLANS INC

Form 990 for tax year 2024

Filed by HEALTH FIRST COMMERCIAL PLANS INC.

Totals

Total revenue
$106,707,022
Total expenses
$97,763,140
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$106,153,502
Investment income
$553,520
Other revenue
$0
Total assets, end of year
$129,592,257
Total liabilities, end of year
$49,479,401
Net assets or fund balances, end of year
$80,112,856
Program services expenses (Part IX)
$94,214,988
Management and general expenses
$3,548,152
Fundraising expenses
$0
Program service expenses (Part III)
$94,214,988

Program services were 96.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • MATTHEW F GERRELL

    SR VP CEO HEALTH PLANS

    Total calculated
    $1,031,733
    From this org
    $0
    From related orgs
    $1,001,555
    Other
    $30,178
    Hours/week
    13 + 27 related

    Schedule J breakdown matched by us

    Base
    $0 + $623,799 related
    Bonus
    $0 + $227,408 related
    Other
    $0 + $150,348 related
    Deferred
    $0 + $9,200 related
    Nontaxable benefits
    $0 + $20,978 related
    Filer's total
    $0 + $1,031,733 related

  • DALE A DETTMER ESQ

    DIRECTOR

    Total calculated
    $15,268
    From this org
    $0
    From related orgs
    $15,268
    Other
    $0
    Hours/week
    1 + 2 related

  • ALAN L PRESTWOOD

    DIRECTOR

    Total calculated
    $5,470
    From this org
    $0
    From related orgs
    $5,470
    Other
    $0
    Hours/week
    1 + 2 related

  • KIM K PATRICK

    DIRECTOR

    Total calculated
    $18,500
    From this org
    $0
    From related orgs
    $18,500
    Other
    $0
    Hours/week
    1 + 8 related

  • NICHOLAS W ROMANELLO ESQ

    SECRETARY

    Total calculated
    $1,042,107
    From this org
    $0
    From related orgs
    $1,010,140
    Other
    $31,967
    Hours/week
    3 + 37 related

    Schedule J breakdown matched by us

    Base
    $0 + $624,475 related
    Bonus
    $0 + $228,219 related
    Other
    $0 + $157,446 related
    Deferred
    $0 + $9,200 related
    Nontaxable benefits
    $0 + $22,767 related
    Filer's total
    $0 + $1,042,107 related

  • TERRY L FORDE

    PRESIDENT/CEO BEG. 8/5/202

    Total calculated
    $1,081,516
    From this org
    $0
    From related orgs
    $1,073,540
    Other
    $7,976
    Hours/week
    3 + 37 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,073,110 related
    Bonus
    $0
    Other
    $0 + $430 related
    Deferred
    $0 + $732 related
    Nontaxable benefits
    $0 + $7,244 related
    Filer's total
    $0 + $1,081,516 related

  • KRISTEN M PULIO

    EXECUTIVE VP CFO BEG. 9/24

    Total calculated
    $215,159
    From this org
    $0
    From related orgs
    $213,908
    Other
    $1,251
    Hours/week
    3 + 37 related

    Schedule J breakdown matched by us

    Base
    $0 + $213,722 related
    Bonus
    $0
    Other
    $0 + $186 related
    Deferred
    $0 + $854 related
    Nontaxable benefits
    $0 + $397 related
    Filer's total
    $0 + $215,159 related

  • ANDREW FINK

    SR. VP COMMUNITY HEALTH SERVICES BEG 8/24

    Total calculated
    $437,150
    From this org
    $0
    From related orgs
    $424,399
    Other
    $12,751
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $423,506 related
    Bonus
    $0
    Other
    $0 + $893 related
    Deferred
    $0 + $4,800 related
    Nontaxable benefits
    $0 + $7,951 related
    Filer's total
    $0 + $437,150 related

  • JOSHUA P PULVER

    VP CFO HFHP

    Total calculated
    $477,220
    From this org
    $0
    From related orgs
    $444,084
    Other
    $33,136
    Hours/week
    12 + 28 related

    Schedule J breakdown matched by us

    Base
    $0 + $354,725 related
    Bonus
    $0 + $87,649 related
    Other
    $0 + $1,710 related
    Deferred
    $0 + $9,200 related
    Nontaxable benefits
    $0 + $23,936 related
    Filer's total
    $0 + $477,220 related

  • STEVEN P JOHNSON

    FORMER CHAIR/PRESIDENT/CEO

    Total calculated
    $282,041
    From this org
    $0
    From related orgs
    $278,939
    Other
    $3,102
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $9,008 related
    Bonus
    $0
    Other
    $0 + $269,931 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $3,102 related
    Filer's total
    $0 + $282,041 related

  • DREW A RECTOR

    FORMER EVP CSO/VC

    Total calculated
    $322,036
    From this org
    $0
    From related orgs
    $322,036
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $1,615 related
    Bonus
    $0
    Other
    $0 + $320,421 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $322,036 related

  • MICHAEL A SCIALDONE

    FORMER EVP/CFO HFI/SECR/TR

    Total calculated
    $473,129
    From this org
    $0
    From related orgs
    $461,162
    Other
    $11,967
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $461,162 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $11,967 related
    Filer's total
    $0 + $473,129 related

  • BRETT A ESROCK

    FRMR EXE VP CFO/COO TREASURER E

    Total calculated
    $1,267,396
    From this org
    $0
    From related orgs
    $1,236,188
    Other
    $31,208
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $832,781 related
    Bonus
    $0
    Other
    $0 + $403,407 related
    Deferred
    $0 + $9,200 related
    Nontaxable benefits
    $0 + $22,008 related
    Filer's total
    $0 + $1,267,396 related

  • FRANK S LETHERBY

    FORMER SR. VP COMM HS /DIRECTO

    Total calculated
    $758,642
    From this org
    $0
    From related orgs
    $732,583
    Other
    $26,059
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $455,349 related
    Bonus
    $0
    Other
    $0 + $277,234 related
    Deferred
    $0 + $5,295 related
    Nontaxable benefits
    $0 + $20,764 related
    Filer's total
    $0 + $758,642 related

  • ROBERT K HENRY

    FORMER DIRECTOR

    Total calculated
    $17,914
    From this org
    $0
    From related orgs
    $17,914
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $17,914 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $17,914 related

  • TAYLOR K SMITH

    FRMR INTERIM CEO HFI END 8/24

    Total calculated
    $678,744
    From this org
    $0
    From related orgs
    $678,744
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $678,744 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $678,744 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J: PART I, LINE 3
COMPENSATION IS PAID BY HEALTH FIRST SHARED SERVICES, INC. EIN: 59-3336894 AND REIMBURSED BY HEALTH FIRST COMMERCIAL PLANS, INC. THE FILING ORGANIZATION RELIED ON HEALTH FIRST SHARED SERVICES, INC. FOR ESTABLISHING THE TOP MANAGEMENT OFFICIAL'S COMPENSATION. SEE CORE 990, PART VI, SECTION B, LINE 15 ON SCHEDULE O FOR FURTHER INFORMATION REGARDING THE PROCESS UTILIZED.
PART I, LINE 4A:
THE FOLLOWING SEVERANCE PAYMENTS ARE INCLUDED IN TAXABLE COMPENSATION REPORTED ON 2024 FORM W-2: STEVEN P. JOHNSON - $269,931 DREW A. RECTOR - $320,421 MICHAEL A. SCIALDONE - $466,095 BRETT A. ESROCK - $397,041 FRANK S. LETHERBY - $270,289
PART I, LINE 4B:
THE FOLLOWING INDIVIDUALS PARTICIPATE IN CAP-EX (A SPLIT DOLLAR LIFE INSURANCE AGREEMENT IN PLACE OF A TRADITIONAL SERP) AND HAVE ESTABLISHED A PREMIUM DEPOSIT ACCOUNT. THE ACCOUNT IS CONNECTED TO THE INSURANCE POLICY AND WILL BE USED TO PAY FUTRE PREMIUMS ON THE POLICY. THE INDIVIDUALS ARE TAXED ON ANY EARNINGS GENERATED BY THIS ACCOUNT. DURING THE TAX YEAR, THE FOLLOWING INDIVIDUALS RECEIVED TAX WITHDRAWAL AMOUNTS TO COVER THEIR TAX LIABILITY. SEE HEALTH FIRST SHARED SERVICES, INC. (EIN: 59-3336894) FORM 990, AND RELATED SCHEDULES FOR FURTHER DETAILS ON THE PROGRAM. STEVEN P. JOHNSON $0 BRETT A. ESROCK $4,589 FRANK S. LETHERBY $8,413 MICHAEL A. SCIALDONE $0

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202503219349306125

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