2026-05-15T17:05:06-07:00 2025-06-30 050511194 PPA LLP 469 CENTERVILLE ROAD STE 203 WARWICK RI 02886 990 2024-07-01 061494220 WB COMMUNITY HEALTH WBCO 4014994291 2000 CHAPEL VIEW BLVD CRANSTON RI 02920 SARAH E MANGIARELLI CPA EXECUTIVE DIRECTOR 4014994291 2026-05-14 true true Jo-Anne M Newton CPA P01753961 4017380010 2026-05-15 2024 2025-03-06 01:10:19Z SARAH E MANGIARELLI CPA 2000 CHAPEL VIEW BLVD SUITE 240 CRANSTON RI 02920 137047780 false X N/A X 1997 RI TO MANAGE AND OPERATE CERTAIN HEALTH BENEFIT PROJECTS ENTERED INTO BY AND AMONG THE CORPORATION AND CERTAIN PARTICIPATING MUNICIPALITIES AND SCHOOL DISTRICTS IN THE STATE OF RHODE ISLAND. 15 15 0 0 0 0 0 121049482 133753882 2845969 3293898 0 123895451 137047780 0 0 153226 160128 0 0 128086117 138439302 128239343 138599430 -4343892 -1551650 51051630 48308041 15035048 13843109 36016582 34464932 TO MANAGE AND OPERATE CERTAIN HEALTH BENEFIT PROJECTS ENTERED INTO BY AND AMONG THE CORPORATION AND CERTAIN PARTICIPATING MUNICIPALITIES AND SCHOOL DISTRICTS IN THE STATE OF RHODE ISLAND. false false 138301523 0 137047780 OPERATE AND MANAGE THE HEALTH AND DENTAL BENEFITS PROVIDED BY PARTICIPATING MEMBER MUNICIPALITIES AND SCHOOL DISTRICTS. THE CORPORATION MANAGES THE BENEFITS PROGRAM TO ENABLE THE PARTICIPATING MEMBERS TO REALIZE THE MAXIMUM SAVINGS ON HEALTH AND DENTAL COSTS. DURING FISCAL 2021 THE CORPORATION MANAGED HEALTH AND DENTAL BENEFITS FOR 18 MEMBERS CONSISTING OF LOCAL MUNICIPALITIES AND SCHOOL DISTRICTS. 138301523 true false false false false false false false false false false false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 true false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true false false false false false false X SARAH E MANGIARELLI CPA 4014994291 2000 CHAPEL VIEW BLVD SUITE 240 CRANSTON RI 02920 STEPHANIE O'LEARY BOARD MEMBER 1.00 X 0 0 0 GREGORY ZENION BOARD MEMBER 1.00 X 0 0 0 KELLI RUSS VICE PRESIDENT 2.00 X X 0 0 0 KAREN HAGAN SECRETARY 2.00 X X 0 0 0 SARAH MANGIARELLI EXECUTIVE DIRECTOR 40.00 X X 0 140000 0 MARYANNE CRAWFORD BOARD MEMBER 1.00 X 0 0 0 SARA HASSELL BOARD MEMBER 1.00 X 0 0 0 JOSEPH BALDUCCI PRESIDENT 2.00 X 0 0 0 MELINDA BROUILLARD BOARD MEMBER 1.00 X 0 0 0 PATRICIA RUIZZO BOARD MEMBER 1.00 X 0 0 0 ALYSSA NAPPA BOARD MEMBER 1.00 X 0 0 0 CRAIG ENOS BOARD MEMBER 1.00 X 0 0 0 TIM MCGRATH TREASURER 2.00 X X 0 0 0 THEODORE PRYZBALA BOARD MEMBER 1.00 X 0 0 0 CINDY KIRCHOFF BOARD MEMBER 1.00 X 0 0 0 0 140000 0 false false false HEALTH INSURANCE PREMIUMS 524292 113187366 0 0 DENTAL INSURANCE PREMIUMS 524292 5821533 0 0 PRESCRIPTION REBATE INCOME 524292 10971065 0 0 CLAIMS RECOVERY 524298 1253222 0 0 ADMINISTRATIVE FEES TO MEMBERSHIPS 524298 149022 0 0 2371674 0 0 133753882 1465233 0 0 1828665 1828665 1828665 1828665 0 0 137047780 137047780 0 0 140000 63000 77000 0 9764 0 9764 0 10364 0 10364 0 8049 0 8049 0 125729 0 125729 0 251778 251778 0 0 3191 0 3191 0 18000 0 18000 0 2303146 2257336 45810 0 MEDICAL INSURANCE CLAIMS 126521947 126521947 0 0 DENTAL INSURANCE CLAIMS 5087146 5087146 0 0 MEDICAL CLAIMS ADMINISTRATIVE FEES 2759670 2759670 0 0 MEDICAL PREMIUMS 836691 836691 0 0 523955 523955 0 0 138599430 138301523 297907 0 1464728 11037123 20955 33865516 1919719 0 48308041 8915006 0 4928103 0 13843109 X 34464932 0 34464932 0 48308041 X -1551650 X X false true X true false X 0 0 138332448 114891091 253223539 0 0 0 138332448 114891091 253223539 0 0 0 253223539 1549370 1524160 3073530 1549370 1524160 3073530 7237711 2039161 9276872 265573941 0.95350 0.95390 0.01160 0.01080 X Pt III Ln 12 Other Income Part III, Line 12 Description: PRESCRIPTION REBATE INCOME 2020: 7162888. 2021: 2010422. Description: MISCELLANEOUS INCOME 2020: 74823. 2021: 28739. Description: PY INVESTMENT INCOME RECEIVABLE 137048 RESERVES ON DEPOSIT WITH INSURANCE COMPANY 1782671 1919719 DISTRIBUTIONS PAYABLE TO WITHDRAWN MEMBERS 0 MEMBERS DEPOSIT RESERVES 0 CP OF OTHER POST-EMPLOYMENT BENEFITS 0 OTHER POST-EMPLOYMENT BENEFITS 54750 MEMBERS DEPOSIT RESERVES 4873353 4928103 X 137047780 137047780 137047780 138594465 138594465 138594465 Pt X, Line 2 THE WBCH EVALUATES TAX POSITIONS AS REQUIRED BY GAAP. AS OF JUNE 30, 2022, THE WBCH DOES NOT BELEIVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELEIVE THAT THEE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE WBCHS INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AS OF JUNE 30, 2022, THE WBCHS FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS. AS OF THE DATE OF THIS REPORT, THE JUNE 30, 2021, 2020, AND 2019 RETURNS REMAINED OPEN FOR REVIEW BY THE IRS. HOWEVER, AS OF THE DATE OF THE REPORT THERE WERE NO KNOWN OPEN OR PENDING AUDITS BY FEDERAL OR STATE TAXING AUTHORITIES. Pt VI, Line 11b THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING WITH THE IRS AND THEN IT IS MADE AVAILABLE TO MEMBERS OF THE BOARD. THE BOARD MAY REQUEST COPIES OF THE RETURN OR REVIEW THE COPY MAINTAINED AT THE CORPORATE OFFICE Pt VI, Line 19 THE GOVERNING DOCUMENTS ARE MAINTAINED AT THE CORPORATE OFFICES AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, A COPY OF THE ARTICLES OF INCORPORATION AND ANNUAL STATE FILINGS CAN BE OBTAINED ON LINE AT THE RHODE ISLAND OFFICE OF THE SECRETARY OF STATE - CORPORATE DATABASE. Pt XII, Line 2c PRIOR TO ISSUANCE OF THE ANNUAL AUDITED FINANCIAL STATEMENTS THE DRAFT OF THE FINANCIAL STATEMENTS ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND THE PARTNER OF THE CPA FIRM WHO HANDLES THE ACOUNTING OPERATIONS FOR THE ORGANIZATION. THE DRAFT STATEMENTS ARE ALSO PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO ISSUANCE. THS PROCESS HAS REMAINED UNCHANGED FROM PRIOR YEARS. Pt XI LINE 9, CHANGES IN NET ASSETS NET ASSET DISTRIBUTION REQUESTED BY MEMBERS -906847 TOTAL TO FORM 990, PART XI, LINE 9 -906847