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WORKERS COMPENSATION REINSURANCE ASSOCIATION

EIN 41-1357750 SAINT PAUL, MN

Largest nonprofits in Minnesota

Revenue 2024
$260,552,944
Expenses 2024
-$6,535,237

As filed

Subsection
27
Classification
1000
Street
400 ROBERT ST N STE 1700

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

THE WCRA ENSURES THE AVAILABILITY OF LONGTERM REINSURANCE PROTECTION FOR SERIOUS MINNESOTA WORKERS' COMPENSATION CLAIMS. OUR STAFF OF INNOVATIVE PROFESSIONALS IS DEDICATED TO ACHIEVING THE HIGHEST STANDARD OF EXCELLENCE THROUGH STABLE AND REASONABLE RATES, EXPERT CLAIMS ADMINISTRATION, FINANCIAL STABILITY, AND INFORMATIONAL SERVICES.

Activities or mission (Part I)

INDEMNIFY SERIOUS WORKERS' COMPENSATION CLAIMS

  • IN 2024, THE WCRA REIMBURSED 2,690 CLAIM REQUESTS AND PAID $73,440,955 FOR THESE CLAIMS. RESERVES FOR LOSSES AND LOSS EXPENSES DECREASED BY $94,920,757. OVERHEAD EXPENSES ALLOCATED TO LOSS EXPENSES TOTALED $2,471,335.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • James Heer

    PRESIDENT & CEO

    Total calculated
    $524,805
    From this org
    $378,016
    From related orgs
    $0
    Other
    $146,789
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $355,016
    Bonus
    $0
    Other
    $23,000
    Deferred
    $98,179
    Nontaxable benefits
    $48,610
    Filer's total
    $524,805
  • Cynthia Smith

    VP OF OPERATIONS/CORP SECRETRY

    Total calculated
    $411,925
    From this org
    $251,451
    From related orgs
    $0
    Other
    $160,474
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $228,451
    Bonus
    $0
    Other
    $23,000
    Deferred
    $123,858
    Nontaxable benefits
    $36,616
    Filer's total
    $411,925
  • Alison Khan

    VP & ACTUARY

    Total calculated
    $327,880
    From this org
    $263,198
    From related orgs
    $0
    Other
    $64,682
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $263,198
    Bonus
    $0
    Other
    $0
    Deferred
    $32,528
    Nontaxable benefits
    $32,154
    Filer's total
    $327,880
  • Dave McKee

    VP & CFO TREASURER

    Total calculated
    $327,684
    From this org
    $215,014
    From related orgs
    $0
    Other
    $112,670
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $215,014
    Bonus
    $0
    Other
    $0
    Deferred
    $72,357
    Nontaxable benefits
    $40,313
    Filer's total
    $327,684
  • Tony Tio

    ACTUARY

    Total calculated
    $304,608
    From this org
    $209,930
    From related orgs
    $0
    Other
    $94,678
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,930
    Bonus
    $0
    Other
    $0
    Deferred
    $72,456
    Nontaxable benefits
    $22,222
    Filer's total
    $304,608
  • Natalie Haefner

    VP OF CLAIMS AND INJURY MGMT

    Total calculated
    $300,309
    From this org
    $171,639
    From related orgs
    $0
    Other
    $128,670
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $171,639
    Bonus
    $0
    Other
    $0
    Deferred
    $80,965
    Nontaxable benefits
    $47,705
    Filer's total
    $300,309
  • Daniel Lovhaug

    VP IT & SECURITY OFFICER

    Total calculated
    $244,717
    From this org
    $189,291
    From related orgs
    $0
    Other
    $55,426
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $179,291
    Bonus
    $0
    Other
    $10,000
    Deferred
    $31,798
    Nontaxable benefits
    $23,628
    Filer's total
    $244,717
  • Ray Mularie

    BUSINESS SYS ANALYST V

    Total calculated
    $195,675
    From this org
    $131,921
    From related orgs
    $0
    Other
    $63,754
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,921
    Bonus
    $0
    Other
    $0
    Deferred
    $28,883
    Nontaxable benefits
    $34,871
    Filer's total
    $195,675
  • Sean Nagel

    ENTERPRISE ARCHITECT

    Total calculated
    $187,939
    From this org
    $168,387
    From related orgs
    $0
    Other
    $19,552
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,387
    Bonus
    $0
    Other
    $0
    Deferred
    $9,754
    Nontaxable benefits
    $9,798
    Filer's total
    $187,939
  • Evan Cordes

    LEGAL COUNSEL AS OF 2/24

    Total calculated
    $184,953
    From this org
    $169,827
    From related orgs
    $0
    Other
    $15,126
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,827
    Bonus
    $0
    Other
    $0
    Deferred
    $8,077
    Nontaxable benefits
    $7,049
    Filer's total
    $184,953
  • Peter Foley

    MEMBERSHIP AUDIT SUPERVISOR

    Total calculated
    $158,030
    From this org
    $125,401
    From related orgs
    $0
    Other
    $32,629
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,401
    Bonus
    $0
    Other
    $0
    Deferred
    $30,888
    Nontaxable benefits
    $1,741
    Filer's total
    $158,030
  • Kenneth Peterson

    DIRECTOR

    Total calculated
    $14,250
    From this org
    $14,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • James Oukrop

    DIRECTOR

    Total calculated
    $12,500
    From this org
    $12,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • William McCarthy

    DIRECTOR

    Total calculated
    $11,500
    From this org
    $11,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Terrence Miller

    DIRECTOR

    Total calculated
    $9,850
    From this org
    $9,850
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Richard Long

    DIRECTOR

    Total calculated
    $9,750
    From this org
    $9,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Sheila Brown

    DIRECTOR

    Total calculated
    $9,700
    From this org
    $9,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Daniel Greensweig

    DIRECTOR

    Total calculated
    $9,500
    From this org
    $9,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Allison Waggoner

    DIRECTOR

    Total calculated
    $9,500
    From this org
    $9,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Samuel Nolley

    DIRECTOR

    Total calculated
    $7,500
    From this org
    $7,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Jean Machart

    DIRECTOR

    Total calculated
    $6,750
    From this org
    $6,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Edward Reynoso

    DIRECTOR

    Total calculated
    $6,500
    From this org
    $6,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2
  • Paul Moore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2
  • Jill Schurtz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $260,552,944
    Expenses
    -$6,535,237
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $188,204,787
    Expenses
    $49,160,664
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $321,335,040
    Expenses
    $53,879,972
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $379,015,449
    Expenses
    $52,075,229
    Assets (EOY)
    $4,127,132,929
  • 2020 · 990

    Revenue
    $279,534,324
    Expenses
    $9,821,063
    Assets (EOY)
    $3,581,217,851
  • 2019 · 990

    Revenue
    $186,807,436
    Expenses
    $62,690,152
    Assets (EOY)
    $3,131,801,764
  • 2018 · 990

    Revenue
    $136,794,780
    Expenses
    $64,154,099
    Assets (EOY)
    $2,652,078,476
  • 2017 · 990

    Revenue
    $165,902,168
    Expenses
    $76,847,219
    Assets (EOY)
    $2,817,868,050
  • 2016 · 990

    Revenue
    $160,191,798
    Expenses
    $2,339,447
    Assets (EOY)
    $2,686,662,919
  • 2015 · 990

    Revenue
    $143,769,554
    Expenses
    $52,983,837
    Assets (EOY)
    $2,363,019,737
  • 2014 · 990

    Revenue
    $134,374,590
    Expenses
    $51,642,229
    Assets (EOY)
    $2,404,396,711
  • 2013 · 990

    Revenue
    -$24,863,801
    Expenses
    $79,212,027
    Assets (EOY)
    $2,256,812,046
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $171,428,924
    Assets (EOY)
    $2,133,224,593

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Form 990-N e-Postcard, tax year 2011

Tax period
1 January 2011 to 31 December 2011
Principal officer
Kathleen Lothenbach
Mailing address
1206 W 2nd StreetHastings MN 55033
Doing business as
Regina Medical Center LPN Employees AFSCME MN Council 65 Local 105Regina Medical Center LPN Employees AFSCME MN Council 65 Local 105

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.