Form: Cost-of-Breach DisclosureSource: IBM Cost of a Data BreachFiled: 28 Apr 2026
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Filing NE-20220429-arkfeld-parson-and-goldstein-pc-doing-buHHS OCR Breach Register, Nebraska

Breach filing

Archived

Arkfeld, Parson, and Goldstein, P.C. doing business as ilumin: 14,984 individuals, Apr 2022.

Arkfeld, Parson, and Goldstein, P.C. doing business as ilumin reported a breach of unsecured protected health information to the HHS Office for Civil Rights on 29 April 2022. The filing records the organisation as a healthcare provider in Nebraska and lists 14,984 individuals affected, which makes it the 18th largest of the 60 Nebraska filings on the register and the 284th largest of the 718 filings submitted nationally in 2022. Among the 7 Nebraska filings made in 2022 it ranks 2nd.

Individuals affected

14,984

As reported to HHS

Modelled cost (IBM 2025)

$2.40M

Method shown, not disclosed

Rank in NE

18th

of 60 Nebraska filings

Rank in 2022

284th

of 718 filings nationally

Section F.1 / The filing

As posted by HHS OCR

Every value below is the portal's own field for this filing, plus its rank within the register.

Covered entity type
Healthcare Provider
Individuals affected
14,984
Breach submission date
29 April 2022
Submission year
2022
Type of breach
Hacking/IT Incident
Location of breached information
Electronic Medical Record
Business associate present
Yes
Portal status
listed in the HHS OCR breach portal archive
Rank in Nebraska by size
18th of 60
Rank in 2022 nationally
284th of 718
Nebraska median filing
3,000 individuals
Register id (derived)
NE-20220429-arkfeld-parson-and-goldstein-pc-doing-bu

Section F.2 / In context

Where this filing sits in Nebraska and in 2022

OCR classifies the incident as a hacking or IT incident, with the breached information held in an electronic medical record system. Hacking/IT Incident is the type recorded on 39 of the 60 Nebraska filings (65%) and on 79% of all filings submitted in 2022. Electronic Medical Record appears on 15% of Nebraska filings.

A business associate is recorded as present on the filing, as it is on 23% of Nebraska filings. At 14,984 individuals the breach is 5.0 times the Nebraska median filing of 3,000 and 3.7 times the national median of 4,000 across all 7,884 filings. It sits in the 10,000 to 99,999 band, which holds 1,938 filings.

As of 28 August 2026 the case is listed in the HHS OCR breach portal archive. OCR's closing summary of the case is reproduced in full below.

Nebraska's breach notification statute (Neb. Rev. Stat. 87-801 et seq.) requires notice to affected residents as soon as possible and without unreasonable delay. Its attorney general threshold: all breaches affecting Nebraska residents. The HIPAA Breach Notification Rule ran alongside it: notice to affected individuals and to HHS without unreasonable delay and no later than 60 days after discovery, which is the clock that put this filing on the portal.

Multiplying 14,984 individuals by IBM's $160 customer-PII cost per record (Cost of a Data Breach 2025, the figure the site's calculator uses) gives a modelled $2.40M; the 2026 edition's $192 gives $2.88M. Both are modelled estimates with the method shown, not costs disclosed by Arkfeld, Parson, and Goldstein, P.C. doing business as ilumin. For scale, IBM's 2026 average cost of a healthcare breach is $6.64M, so this filing models at 0.4 times the sector average.

Section F.3 / OCR closing summary

The portal's archived description, in full

Written by the Office for Civil Rights when the case was closed and reproduced verbatim from the HHS export.

The covered entity (CE), Arkfeld, Parson, and Goldstein, dba ilumin, reported that its business associate (BA) experienced a hacking attack that affected the protected health information (PHI) of 14,984 individuals. The PHI involved included names, addresses, dates of birth, drivers' license and Social Security numbers, diagnoses/conditions, lab results, medications, and other treatment information. The CE notified HHS, the affected individuals, the media, and posted substitute notice on its website. In response to the breach, the CE provided complimentary credit monitoring services to the affected individuals.

Section F.5 / Modelled cost

14,984 individuals through IBM's per-record figures

Modelled cost / method shown, not a disclosed cost

Modelled

IBM 2025 customer PII, $160 per record

$2.40M

14,984 x $160

IBM 2026 customer PII, $192 per record

$2.88M

14,984 x $192

Method: individuals affected, as reported by Arkfeld, Parson, and Goldstein, P.C. doing business as ilumin to HHS, multiplied by IBM's customer-PII cost per record (Cost of a Data Breach 2025 Figure 6 and the 2026 edition). No cost has been disclosed by the entity for this filing; the figure is a planning estimate, not a fact about the breach. IBM's per-record figures come from mid-volume breaches and IBM cautions against applying them to breaches involving millions of records; the site's per-record page explains where the multiplication holds and where it breaks down.

Context: IBM's average cost of a healthcare breach is $6.64M in the 2026 report ($7.42M in 2025); the global average across all sectors was $4.44M in 2025.

Cost per record: method and limits / Healthcare breach cost, IBM 2026

Section F.6 / Notification clock

Nebraska statute and the HIPAA rule

State notification statute

Nebraska: Neb. Rev. Stat. 87-801 et seq.

Financial Data Protection and Consumer Notification of Data Security Breach Act

Notice to individuals
As soon as possible and without unreasonable delay
Attorney general threshold
All breaches affecting Nebraska residents (At the same time as affected individuals)
Private right of action
No: Only the Nebraska Attorney General may enforce
Penalty
Up to $25,000 per violation under the Consumer Protection Act

The HIPAA Breach Notification Rule runs alongside the state statute: notice to affected individuals and to HHS without unreasonable delay and no later than 60 days after discovery.

Section F.7 / Peer filings

Nebraska filings closest in size

Neighbours by size rank among Nebraska filings in 2022, topped up from other years where 2022 has too few. Filings of 10,000 or more link to their own page.

Covered entityTypeIndividualsSubmitted
Lori A. Harkins MD, P.C. dba Harkins Eye ClinicHealthcare Provider23,99310 Jun 2022
Cynthia Paul, M.D., LLC d/b/a The Coeur GroupHealthcare Provider2,02023 Sep 2022
Memorial Community Health, Inc.Healthcare Provider1,6586 Jun 2022

Index / Companion schedules

Provenance

Source: U.S. Department of Health and Human Services, Office for Civil Rights, Breach Portal (breaches affecting 500 or more individuals), retrieved 2026-08-28. Public domain. Individuals affected and dates as reported by the covered entity.

Portal: ocrportal.hhs.gov breach report. Statutory basis: HITECH Act section 13402(e)(4): the Secretary must post a list of breaches of unsecured protected health information affecting 500 or more individuals. Breaches affecting fewer than 500 individuals are reported to OCR annually and are not posted, so they are not on this register. Status wording follows the portal's two tabs ("Cases Currently Under Investigation" and "Archive") as of 28 August 2026; a filing moves to the archive when OCR closes the case. Modelled costs on this site are a method applied to the reported count, using IBM Cost of a Data Breach per-record figures, and are never a cost disclosed by the entity. This row: hhs-breach-archive__2026-08-28.csv, export row 2537.

Corrections: if you represent a listed entity and the portal row has been amended, email [email protected] with the portal entry and we will re-pull the export.