| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| TIMBERLAND GROUP SERVICES, INC.3 Filed as: TIMBERLAND GRP SERVICES | 1707 W BIG BEAVER ROAD TROY, MI 48084 | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | $119K | $47K | $166K | 20.94% |
| JAMES R NELLIGAN & ASSOCIATES LLC3 Filed as: JAMES R NELLIGAN & ASSOCIATES | 1060 BROADWAY, 400 ALBANY, NY 12204 | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | $23K | — | $23K | 2.94% |
| ACCRETIVE ENROLLMENT SERVICES LLC3 Filed as: ACCRETIVE ENROLLMENT SERVICES | 27064 OAKMEAD PERRYSBURG, OH 43551 | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | $16K | — | $16K | 2.06% |
| TIMBERLAND GROUP SERVICES, INC.3 Filed as: TIMBERLAND GROUP SERVICES | 1707 W BIG BEAVER RD TROY, MI 48084 | HCC LIFE INSURANCE CO | $35K | — | $35K | 7.28% |
| ACCRETIVE ENROLLMENT SERVICES LLC3 Filed as: ACCRETIVE ENROLLMENT SERVICES | 27064 OAKMEAD PERRYSBURG, OH 43551 | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA (2) | $1K | — | $1K | 14.04% |
| TIMBERLAND GROUP SERVICES, INC.3 Filed as: TIMBERLAND GRP SERVICES | 1707 W BIG BEAVER ROAD TROY, MI 48084 | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA (2) | $442 | $751 | $1K | 12.94% |
| JAMES R NELLIGAN & ASSOCIATES LLC3 Filed as: JAMES R NELLIGAN & ASSOCIATES | 1060 BROADWAY, 400 ALBANY, NY 12204 | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA (2) | $174 | — | $174 | 1.89% |
| Provider | Services | Address | Compensation |
|---|---|---|---|
| PROFESSIONAL BENEFIT SERVICES INC EIN 38-3036973 CONTROLLED ENTITY | Contract Administrator; Claims processing; Other fees; Direct payment from the plan Service code 12 | 5300 PATTERSON SE, 150 GRAND RAPIDS, MI 49512 | $5.5M |
| HEALTHJOY LLC NONE | Participant communication; Other services Service code 38 | 215 W SUPERIOR ST, STE 50 CHICAGO, IL 60654 | $887K |
| ZELIS NONE | Claims processing Service code 12 | 149 NEWBURY ST, 5TH FLOOR BOSTON, MA 02108 | $790K |
| ALLIANCE HEALTH & LIFE (HAP) NONE | Claims processing Service code 12 | 2850 W GRAND BLVD DETROIT, MI 48202 | $605K |
| EMPLOYEE HEALTH INSURANCE MGMT EIN 38-2776173 NONE | Claims processing; Contract Administrator Service code 12 | — | $474K |
| SWORD HEALTH TECHNOLOGIES NONE | Other services Service code 49 | 65 E. WADSWORTH PARK DR DRAPER, UT 84020 | $426K |
| DELTA DENTAL OF MICHIGAN EIN 38-1791480 NONE | Claims processing; Contract Administrator Service code 12 | P O BOX 9089 FARMINGTON HILLS, MI 48333 | $213K |
| PNC BANK INSTITUTIONAL INVESTMENTS EIN 25-1211909 NONE | Other fees; Float revenue; Direct payment from the plan; Other commissions; Investment management; Custodial (securities) Service code 19 | 2 PNC PLAZA, 620 LIBERTY PITTSBURGH, PA 15222 | $166K |
| VALENZ HEALTH NONE | Claims processing Service code 12 | 22601 N. 19TH AV, STE 131 PHOENIX, AZ 85027 | $157K |
| AMERICAN HEALTH HOLDING INC NONE | Contract Administrator; Claims processing Service code 12 | 7400 WEST CAMPUS RD F-510 NEW ALBANY, OH 43054 | $143K |
| INCLUDED HEALTH NONE | Participant communication; Other services Service code 38 | ONE CALIFORNIA ST. 2300 SAN FRANCISCO, CA 94111 | $116K |
| E CRAIG YOUNG EIN 38-1393235 EMPLOYEE (WAGES PAID) | Employee (plan); Direct payment from the plan Service code 30 | P O BOX 71337 MADISON HEIGHTS, MI 48071 | $103K |
| ULLIANCE INC. EIN 38-3159338 NONE | Participant communication Service code 38 | 900 TOWER DRIVE TROY, MI 48083 | $99K |
| MMS ANALYTICS INC (TALON) EIN 47-1212355 NONE | Participant communication Service code 38 | 99 BOW STREET 100E PORTSMOUTH, NH 03801 | $90K |
| CHRISTINA POPSO EIN 38-1393235 EMPLOYEE (WAGES PAID) | Employee (plan); Direct payment from the plan Service code 30 | PO BOX 71337 MADISON HEIGHTS, MI 48071 | $82K |
| PART D ADVISORS NONE | Direct payment from the plan; Other services; Claims processing Service code 12 | 17199 N LAUREL PARK DR LIVONIA, MI 48152 | $79K |
| JESSICA CYPRUS EIN 38-1393235 EMPLOYEE (WAGES PAID) | Direct payment from the plan; Employee (plan) Service code 30 | P O BOX 71337 MADISON HEIGHTS, MI 48071 | $75K |
| MORGAN STANLEY EIN 94-1671384 NONE | Direct payment from the plan; Investment advisory (plan) Service code 27 | 34901 WOODWARD AVE, 300 BIRMINGHAM, MI 48009 | $68K |
| AMBER CRUNK EIN 38-1393235 EMPLOYEE (WAGES PAID) | Employee (plan); Direct payment from the plan Service code 30 | P O BOX 71337 MADISON HEIGHTS, MI 480710337 | $57K |
| TIMBERLAND EIN 38-3021352 NONE | Other services; Direct payment from the plan Service code 49 | 1707 W BIG BEAVER RD TROY, MI 48083 | $55K |
| MCCLAIN SMITH & WENZ, PC EIN 38-3382520 AUDITOR OF PLAN SPONSOR | Direct payment from the plan; Accounting (including auditing) Service code 10 | 6915 ROCHESTER RD, 100 TROY, MI 48085 | $55K |
| MICHELE DAVIS EIN 38-1393235 EMPLOYEE (WAGES PAID) | Employee (plan); Direct payment from the plan Service code 30 | P O BOX 71337 MADISON HEIGHTS, MI 48071 | $54K |
| SVS/SPECTERA VISION INC EIN 38-3353735 NONE | Contract Administrator; Claims processing; Direct payment from the plan Service code 12 | 140 MACOMB PLACE MT CLEMENS, MI 48043 | $53K |
| WATKINS, PAWLICK CALATI & PRIFTI PC NONE | Legal; Direct payment from the plan Service code 29 | 1423 E 12 MILE RD MADISON HEIGHTS, MI 48071 | $45K |
| SOLXSYS NONE | Recordkeeping and information management (computing, tabulating, data processing, etc.); Direct payment from the plan Service code 15 | 5600 NEW KING DRIVE TROY, MI 48083 | $44K |
| CLARKSTON CAPITAL PARTNERS NONE | Investment management; Direct payment from the plan Service code 28 | 91 W LONG LAKE RD BLOOMFIELD HILLS, MI 48304 | $34K |
| SEIZERT CAPITAL PARTNERS EIN 35-3553488 NONE | Investment management; Direct payment from the plan Service code 28 | 185 OAKLAND AVE., 100 BIRMINGHAM, MI 48009 | $34K |
| VISION SERVICE PLAN NONE | Claims processing Service code 12 | P O 742788 LOS ANGELES, CA 90074 | $31K |
| LOOMIS SAYLES & COMPANY NONE | Direct payment from the plan; Investment management Service code 28 | P O BOX 7247-6804 PHILADELPHIA, PA 19170 | $26K |
| AUXIOM NONE | Direct payment from the plan; Recordkeeping and information management (computing, tabulating, data processing, etc.) Service code 15 | 805 OAKWOOD DR ROCHESTER, MI 48307 | $21K |
| UNITED ACTUARIAL SERVICES INC EIN 35-1369500 NONE | Actuarial; Direct payment from the plan Service code 11 | 11590 N MERIDIAN, 610 CARMEL, IN 46032 | $15K |
| ZENWORK INC NONE | Copying and duplicating; Direct payment from the plan Service code 36 | 1 EAST CENTER ST. 250 FAYETTEVILLE, AR 72701 | $11K |
| FIRST HEALTH NONE | Other services; Participant communication Service code 38 | 3200 HIGHLAND AVE. DOWNERS GROVE, IL 60515 | $8K |
| AMERICAN GRAPHICS PRINTING CO NONE | Copying and duplicating; Direct payment from the plan Service code 36 | 34895 GROESBECK CLINTON TWP, MI 48035 | $6K |
| MADDIN HAUSER NONE | Legal; Direct payment from the plan Service code 29 | ONE TOWN SQUARE 5TH FL SOUTHFIELD, MI 48076 | $5K |
Benefits declared on the Form 5500 main form (✓ = also has a Schedule A insurance contract; otherwise the benefit is funded out of plan assets or via a Schedule C TPA).
The plan reports several different headcounts depending on which form you read. Each one measures a different slice of the population.
| Active participants | 3,865 | Currently employed and enrolled or eligible. |
| Retired/separated still receiving benefits | 2,037 | Continuation coverage (COBRA, retiree health). |
| Retired/separated still eligible | 3 | Vested but not currently using benefits. |
| Total participants (= "Plan participants" tile) | 5,905 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Health (medical) | HUMANA | 2,695 | $433K |
| Life insurance(2 contracts, 2 carriers) | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | 5,519 | $800K |
| Short-term disability | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | 5,519 | $790K |
| Stop-loss / reinsurancereinsurance | HCC LIFE INSURANCE CO | 4,125 | $479K |
| Other | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | 5,519 | $790K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 5,519 | — |
Why the numbers differ. Form 5500 line 6 counts employees + retirees + beneficiaries; no dependents. Schedule A persons-covered counts everyone enrolled, including spouses and children, so it usually exceeds line 6 by 30-60% on a working-age workforce. The medical row is normally the broadest single line because it has the highest take-up; dental/vision/life often dip below it. Stop-loss / reinsurance contracts sometimes report the carrier's full underwriting pool rather than this filer's headcount; the row is shown for transparency but shouldn't be read as "people in this plan."
The primary carrier changed from prior filing. The plan is already willing to move; opportunity to re-pitch on the next cycle.
Primary broker changed. Recently changed advisors; vulnerable to a second-look pitch or hostile takeover.
Broker compensation exceeds 5% of premium. Either a small-plan minimum-fee dynamic or an inefficient broker structure ripe for a counter-bid.