2026-03-31T11:05:42-05:00 2025-12-31 341310124 REA & ASSOCIATES INC 230 N MARKET ST WOOSTER OH 44691 990 2025-01-01 472042581 GOSPEL LIGHT MENNONITE CHURCH MEDICAL AID PLAN INC GOSP 8555854237 4455 HILLS AND DALES RD NW CANTON OH 44708 DORSEY MORROW CEO 8555854237 2026-03-31 1 ANDREA HOSTETLER CPA P00607721 3302640791 2026-03-30 2025 2025-03-06 01:10:19Z LIBERTY HEALTHSHARE DORSEY MORROW 4455 HILLS AND DALES RD NW CANTON OH 44708 138434960 0 X WWW.LIBERTYHEALTHSHARE.ORG X 2014 VA GOSPEL LIGHT MENNONITE CHURCH MEDICAL AID PLAN, INC. DBA LIBERTY HEALTHSHARE, IS A NOT-FOR-PROFIT HEALTH CARE SHARING MINISTRY. A HEALTH CARE SHARING MINISTRY IS A TAX-EXEMPT ORGANIZATION WHOSE MEMBERS SHARE MEDICAL EXPENSES EVEN AFTER A MEMBER DEVELOPS A MEDICAL CONDITION. 7 7 171 7 0 0 162569288 136276657 0 0 715575 1169444 109001 968459 163393864 138414560 0 45886 137502459 87361883 12935485 13096813 0 0 0 16441041 13781033 166878985 114285615 -3485121 24128945 29710162 53792279 4726667 4344364 24983495 49447915 X SHEPHERD THE CHRISTIAN TRADITION OF HEALTHCARE SHARING THROUGH PRAYER, EDUCATION, PERSONAL RESPONSIBILITY, AND STEWARDSHIP OF THE COMMUNITY'S RESOURCES. 0 0 101273922 GOSPEL LIGHT MENNONITE CHURCH MEDICAL AID PLAN, INC., DBA LIBERTY HEALTHSHARE, IS A NOT-FOR-PROFIT HEALTH CARE SHARING MINISTRY. IN GENERAL, A HEALTH CARE SHARING MINISTRY IS A TAX-EXEMPT ORGANIZATION WHOSE MEMBERS SHARE A COMMON SET OF ETHICAL OR RELIGIOUS BELIEFS AND SHARE MEDICAL EXPENSES IN ACCORDANCE WITH THOSE BELIEFS, EVEN AFTER A MEMBER DEVELOPS A MEDICAL CONDITION.SINCE 1995, LIBERTY HEALTHSHARE HAS EQUIPPED HEALTH-CONSCIOUS CHRISTIAN INDIVIDUALS AND FAMILIES TO MAKE WISE HEALTHCARE DECISIONS. OUR SUPPORTIVE COMMUNITY COMMITS TO BEARING ONE ANOTHER'S BURDENS IN PRAYER, ENCOURAGEMENT AND FINANCIAL SUPPORT. BY EMPHASIZING GOOD STEWARDSHIP OF OUR BODIES AND OUR HEALTHCARE SPENDING, AND PROVIDING HELPFUL ADVICE, WE HELP OUR MEMBERS STAY IN GOOD HEALTH, BUDGET FOR MEDICAL NEEDS AND REDUCE THE OVERWHELMING COMPLEXITY OF NAVIGATING OUR NATION'S MEDICAL CARE SYSTEM.PARTICIPANTS SHARE IN THE MEDICAL, HOSPICE, AND BURIAL COSTS OF OTHERS WHO HAVE JOINED TOGETHER TO AID EACH OTHER. 45886 45886 THE SHARING HEARTS FUND WAS ESTABLISHED TO PROVIDE FINANCIAL SUPPORT FOR STARK COUNTY, OHIO AREA FAMILIES IN NEED. INITIALLY DESIGNED FOR NEEDS RELATED TO PEDIATRIC WELLNESS, THE PROGRAM'S SCOPE WAS EXPANDED TO INCLUDE OTHER NEEDS FOR THOSE IN THE STARK COUNTY AREA. ALL FUNDS AWARDED UNDER THE SHARING HEARTS FUND ARE GENERATED THROUGH SEPARATE DONATIONS AND EFFORTS THAT HAVE NO IMPACT ON THE CONTRIBUTIONS OR SHAREPOWER OF LIBERTY HEALTHSHARE MEMBERS. 101319808 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 5012 0 171 1 0 0 0 0 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X THE ORGANIZATION 8555854237 4455 HILLS AND DALES RD NW CANTON OH 44708 DORSEY MORROW CEO 40.00 X 454266 0 36705 RANDY FOSTER VICE PRESIDENT OF FINANCE AND CFO 40.00 X 211406 0 23232 ANDREW BERNAT LEAD COUNSEL 40.00 X 207777 0 21660 MICHAEL FAIRLESS EXEC VP OF HR AND ADMINIST 40.00 X 195624 0 15621 ROBERT KINTIGH EXEC VP OF IT & OPERATIONS 40.00 X 195405 0 12143 TIMOTHY BRYAN VP OF COMMUNICATIONS & MEM 40.00 X 174308 0 22326 AMY HAGEN VP OF MEDICAL SERVICES 40.00 X 173822 0 22465 TROY TARR DIRECTOR OF IT 40.00 X 154883 0 1685 MITUL RAKHOLIYA MANAGER OF SOFTWARE ENGINE 40.00 X 147766 0 18047 MARK PIETROW DIRECTOR OF MEMBER DEVELOP 40.00 X 144947 0 11377 MATTHEW BELLIS DIRECTOR OF ADVANCEMENT AND PUBLIC AFFAIRS 40.00 X 131784 0 8010 WESLEY HUMBLE EXEC DIR OF MINISTRY & COM 40.00 X 130795 0 22804 DON BREWER CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 PAT GREGORY BOARD MEMBER 1.00 X 0 0 0 LOVEL MEJIA BOARD MEMBER 1.00 X 0 0 0 EVERETT YODER BOARD MEMBER 1.00 X 0 0 0 DR ROBERT KLINESTIVER BOARD MEMBER 1.00 X 0 0 0 PHYLLIS INGRAM BOARD MEMBER 1.00 X 0 0 0 STEPHEN DOUKAS BOARD MEMBER 1.00 X 0 0 0 2322783 0 216075 27 0 1 0 CLARITEV CORP FKA MULTIPLAN INC PO BOX 29380 NEW YORK NY 10087 MEDICAL EXPENSE COST CONTAINMENT PROGRAM 2470215 STRIPE 354 OYSTER POINT BOULEVARD SOUTH SAN FRANCISCO CA 94080 CONTRIBUTIONS PROCESSING 1874123 PERSONIFY HEALTH FKA SFUR 860 JOHNSON FERRY ROAD NE ATLANTA GA 30342 MEDICAL EXPENSE COST CONTAINMENT PROGRAM 1547416 HART ASSOCIATES INC 811 MADISON AVENUE TOLEDO OH 43604 MARKETING SERVICES 836025 GREENBERG TRAURIG PA 401 EAST LAS OLAS BLVD 2000 FORT LAUDERDALE FL 33301 LEGAL SERVICES 750151 24 X 136276657 136276657 1189844 1189844 20400 -20400 -20400 -20400 INSURANCE SETTLEMENT 900099 950000 950000 OTHER INCOME 900099 18459 18459 968459 138414560 968459 0 1169444 X 45886 45886 87361883 87361883 1612608 800021 812587 9203475 4565880 4637595 402449 199657 202792 338613 167989 170624 1539668 763835 775833 3170324 71447 3098877 119991 2703 117288 148000 148000 101467 5491 95976 6594193 6435360 158833 534539 221787 312752 1516835 308957 1207878 262507 1946 260561 90589 42527 48062 190599 168874 21725 2710 1344 1366 220348 220348 302599 6221 296378 CREDIT CARD & ACH FEES 524616 524616 EXCISE TAX 1716 1716 114285615 101319808 12965807 0 4568798 11115649 21663856 38867809 42638 55628 536398 651544 4671802 1772474 2617569 2899328 211903 138321 69000 64000 29710162 53792279 1881192 1834364 2845475 2510000 4726667 4344364 X 24983495 49447915 24983495 49447915 29710162 53792279 24128945 335475 0 X X 0 1 X 1 0 X 372680514 279735494 195915719 162569288 136276657 1147177672 372680514 279735494 195915719 162569288 136276657 1147177672 1147177672 161 31 880333 1302498 1189844 3372867 69136 109001 968459 1146596 1151697135 0.99610 0.99780 X 0 0 0 1 0 0 1 0 1 148000 148000 0 PART II-B, LINE 1: THE ORGANIZATION SENT EMAILS TO ITS MEMBERS AND TO LEGISLATORS URGING THEM TO SUPPORT FAVORABLE HEALTHCARE SHARING MINISTRY LEGISLATION AT THE STATE AND FEDERAL LEVELS AND TO OPPOSE UNFAVORABLE HEALTHCARE SHARING MINISTRY LEGISLATION AT THE STATE AND FEDERAL LEVELS. EMPLOYEES OF THE ORGANIZATION AND ITS OUTSIDE LOBBYISTS MET WITH LEGISLATORS, THEIR STAFFS, GOVERNMENT OFFICIALS, AND MEMBERS OF LEGISLATIVE BODIES URGING THEM TO SUPPORT FAVORABLE HEALTHCARE SHARING MINISTRY LEGISLATION AT THE STATE AND FEDERAL LEVELS AND TO OPPOSE UNFAVORABLE HEALTHCARE SHARING MINISTRY LEGISLATION AT THE STATE AND FEDERAL LEVELS. PAYMENTS TO VARIOUS LOBBYING CONSULTANTS HIRED FOR GOVERNMENT RELATIONS MANAGEMENT. 452497 452497 1706001 348309 1357692 943188 215710 727478 1570116 1208455 361661 2899328 ACCRUED STATE LEGAL PENALTIES 2510000 2510000 X 138770435 335475 335475 138434960 -20400 -20400 138414560 114306015 20400 20400 114285615 0 114285615 PART X, LINE 2: THE ORGANIZATION QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX. IN ADDITION, THE ORGANIZATION QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION TREATS TAX POSITIONS TAKEN USING THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD. TAX POSITIONS ARE MEASURED IN THE YEAR THAT THE ORGANIZATION BELIEVES THAT THE POSITION IS MORE-LIKELY-THAN NOT TO BE SUSTAINED. ANY POSITIONS THAT ARE NOT EXPECTED TO BE SUSTAINED WILL BE RECORDED AS A LIABILITY. INTEREST AND PENALTIES, IF ANY, ARE RECORDED AS OPERATING EXPENSES WHEN INCURRED. THE ORGANIZATION DOES NOT BELIEVE THAT THE EFFECT OF ANY OF THE TAX POSITIONS TAKEN WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS. CURRENTLY THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) ARE 2024, 2023, AND 2022. AS OF THE DATE OF THIS REPORT, THE ORGANIZATION HAS NO KNOWLEDGE OF MATERIAL MODIFICATIONS FROM THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PY ADJUSTMENT TO ACCRUED INTEREST 335,475. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL RECLASS -20,400. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL RECLASS 20,400. 1 JOSEPH S DIETRICK DMD LLC 1455 S SAWBURG ALLIANCE OH 44601 472336002 12976 0 DENTAL SERVICES PART I, LINE 2: THOSE IN NEED IN THE STARK COUNTY, OHIO AREA ARE ABLE TO APPLY FOR CHARITABLE GRANTS FROM THE SHARING HEARTS FUND BY SUBMITTING EITHER A WRITTEN OR ONLINE APPLICATION FORM. THE APPLICANT LISTS THE CHARITABLE NEED, CONFIRMS NO OTHER SOURCES OF FUNDING ARE AVAILABLE, AND PROVIDES A COST ESTIMATE OF THE NEED AND WHO WILL FULFILL IT. THE APPLICATION IS REVIEWED BY A COMMITTEE COMPRISED OF EXECUTIVES FROM THE ORGANIZATION AND MEMBERS OF THE COMMUNITY. THIS COMMITTEE REVIEWS THE APPLICATION, CONFIRMS ELIGIBILITY BASED ON THE FUND'S GUIDELINES AND MAKES APPROPRIATE AWARD DETERMINATIONS. ONCE AN AWARD DETERMINATION HAS BEEN MADE, AN EMPLOYEE OF THE ORGANIZATION VERIFIES THE COST ESTIMATE OF THE NEED AND THE FUNDS ARE SENT DIRECTLY TO THE PERSON OR ENTITY WHO WILL FULFILL THE NEED. THE ORGANIZATION OBTAINS A RECEIPT UPON DISBURSEMENT OF THE FUNDS AND VERIFIES FULFILLMENT OF THE APPLICANT'S NEED. X X X X 0 0 0 0 0 0 0 0 0 DORSEY MORROW CEO 454266 0 0 0 0 0 22955 0 8882 0 486103 0 0 0 RANDY FOSTER VICE PRESIDENT OF FINANCE AND CFO 211406 0 0 0 0 0 10785 0 8882 0 231073 0 0 0 ANDREW BERNAT LEAD COUNSEL 207777 0 0 0 0 0 10563 0 8882 0 227222 0 0 0 MICHAEL FAIRLESS EXEC VP OF HR AND ADMINIST 195624 0 0 0 0 0 9808 0 0 0 205432 0 0 0 ROBERT KINTIGH EXEC VP OF IT & OPERATIONS 195405 0 0 0 0 0 9770 0 0 0 205175 0 0 0 TIMOTHY BRYAN VP OF COMMUNICATIONS & MEM 174308 0 0 0 0 0 8799 0 8882 0 191989 0 0 0 AMY HAGEN VP OF MEDICAL SERVICES 173822 0 0 0 0 0 8915 0 8882 0 191619 0 0 0 TROY TARR DIRECTOR OF IT 154883 0 0 0 0 0 0 0 0 0 154883 0 0 0 MITUL RAKHOLIYA MANAGER OF SOFTWARE ENGINE 147766 0 0 0 0 0 7730 0 10317 0 165813 0 0 0 MARK PIETROW DIRECTOR OF MEMBER DEVELOP 144947 0 0 0 0 0 7247 0 0 0 152194 0 0 0 ABBY DELIGIANNIDES DAUGHTER OF EXEC VP OF HR AND ADMINISTRATION 73766 EMPLOYEE 0 MICHAEL SCOTT FAIRLESS SON OF EXEC VP OF HR AND ADMINISTRATION 43521 EMPLOYEE 0 ISAAC KINTIGH SON OF EXEC VP OF IT & OPERATIONS 55814 EMPLOYEE 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEW THE 990 TAX RETURN AND SUBMIT ANY QUESTIONS TO THE CFO THAT THEY MAY HAVE ON THE INFORMATION CONTAINED IN THE FORM. ONCE ALL OF THE DIRECTORS HAVE GIVEN THEIR APPROVAL OF THE 990, THE 990 IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE DIRECTORS MONITOR AND MAINTAIN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE AND COMPENSATION OF THE CEO. AN ANNUAL SURVEY FROM A NONPROFIT SALARY PROVIDER IS UTILIZED AS A GUIDE FOR SALARY DECISIONS FOR KEY EMPLOYEES, OFFICERS, THE CEO, AND MOST POSITIONS IN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 1F FASB ASU 2018-08 REQUIRES LIBERTY HEALTHSHARE TO RECOGNIZE ITS MEMBERS' SUGGESTED SHARING CONTRIBUTIONS AS CONTRIBUTION REVENUE. HOWEVER, MEMBERS' SUGGESTED SHARING CONTRIBUTIONS ARE NOT CURRENTLY DEDUCTIBLE BY THE MEMBER AS EITHER GIFTS TO CHARITY OR AS MEDICAL EXPENSES. AMOUNTS MEMBERS CONTRIBUTE IN EXCESS OF THEIR SUGGESTED SHARING CONTRIBUTIONS MAY BE TAX DEDUCTIBLE. FORM 990, PART IX, LINE 4 NON-ADMINISTRATIVE VENDOR EXPENSES PAID OUT OF MEMBER SHARING FUNDS (SHAREPOWER) THAT REDUCED MEMBER HEALTH CARE EXPENSES (FOOTNOTE REFERENCE IN STATEMENT IX) VENDOR & PURPOSE: TOTAL CAREINGTON/DIALCARE - TELEHEALTH: $353,004 PERSONIFY HEALTH F/K/A SFUR - MEDICAL EXPENSE NEGOTIATIONS: $1,547,416 SMART DATA SOLUTIONS - CLEARING HOUSE SERVICES: $74,410 CLARITEV CORP., F/K/A MULTIPLAN, INC. - MEDICAL EXPENSE NEGOTIATIONS: $2,470,215 WELLRITHMS - MEDICAL EXPENSE NEGOTIATIONS: $21,252 CONNOR LAW - MEDICAL EXPENSE NEGOTIATIONS: $320,257 MEDWATCH - MEDICAL EXPENSE NEGOTIATIONS: $88,802 STRIPE - CONTRIBUTION PROCESSING: $1,874,123 FAIRHEALTH - MEDICAL EXPENSE NEGOTIATIONS: $30,000 CAREOPERATIVE, LLC - MEDICAL EXPENSE NEGOTIATIONS: $7,497 HARVOY - MEDICAL EXPENSE NEGOTIATIONS: $403 AMERICAN MEDICAL ASSOC - MEDICAL BILL PROCESSING: $20,208 TOTAL AMOUNT PAID FOR THE PERIOD JAN 1 - DEC 31, 2025: $6,807,587 VENDORS CONTRIBUTED IN PART TO SAVINGS IN 2025 OF AS MUCH AS: $252,669,010 TOTAL SHARE POWER RECEIVED FROM MEMBERS: $108,141,900 CONTAINMENT AND ADMIN RELATED VENDORS: -$6,807,587 NET SHAREPOWER: $101,334,313 FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.