Form: Cost-of-Breach DisclosureSource: IBM Cost of a Data BreachFiled: 28 Apr 2026
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Filing WI-20230208-90-degree-benefitsHHS OCR Breach Register, Wisconsin

Breach filing

Archived

90 Degree Benefits, Inc.: 185,459 individuals, Feb 2023.

90 Degree Benefits, Inc. reported a breach of unsecured protected health information to the HHS Office for Civil Rights on 8 February 2023. The filing records the organisation as a business associate in Wisconsin and lists 185,459 individuals affected, which makes it the 8th largest of the 126 Wisconsin filings on the register and the 114th largest of the 746 filings submitted nationally in 2023. Among the 11 Wisconsin filings made in 2023 it ranks 2nd.

Individuals affected

185,459

As reported to HHS

Modelled cost (IBM 2025)

$29.7M

Upper bound, method shown

Rank in WI

8th

of 126 Wisconsin filings

Rank in 2023

114th

of 746 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
Business Associate
Individuals affected
185,459
Breach submission date
8 February 2023
Submission year
2023
Type of breach
Hacking/IT Incident
Location of breached information
Network Server
Business associate present
Yes
Portal status
listed in the HHS OCR breach portal archive
Rank in Wisconsin by size
8th of 126
Rank in 2023 nationally
114th of 746
Wisconsin median filing
3,657 individuals
Register id (derived)
WI-20230208-90-degree-benefits

Section F.2 / In context

Where this filing sits in Wisconsin and in 2023

OCR classifies the incident as a hacking or IT incident, with the breached information held in a network server. Hacking/IT Incident is the type recorded on 83 of the 126 Wisconsin filings (66%) and on 82% of all filings submitted in 2023. Network Server appears on 40% of Wisconsin filings.

A business associate is recorded as present on the filing, as it is on 31% of Wisconsin filings. At 185,459 individuals the breach is 51 times the Wisconsin median filing of 3,657 and 46 times the national median of 4,000 across all 7,884 filings. It is one of 801 filings of 100,000 or more individuals.

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.

Wisconsin's breach notification statute (Wis. Stat. 134.98) requires notice to affected residents within 45 days after learning of the unauthorized acquisition. Its attorney general threshold: no AG notification requirement. 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 185,459 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 $29.7M; the 2026 edition's $192 gives $35.6M. Both are modelled estimates with the method shown, not costs disclosed by 90 Degree Benefits, Inc.. Because the filing is above the roughly 100,000-record range in which the per-record figure is reliable, the result is an upper bound, not an estimate: fixed costs are spread across far more records at this scale.

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 business associate (BA), 90 Degree Benefits, Inc., reported that it was the victim of a hacking incident that affected the protected health information (PHI) of 185,459 individuals. The PHI involved included names, addresses, dates of birth, drivers' license numbers, Social Security numbers, claims information, diagnoses/conditions, lab results, medications, and other treatment and identifier information. The CE notified HHS, the affected individuals, the media, and provided substitute notice. The CE strengthened its technical safeguards and OCR provided the CE with technical assistance.

Section F.5 / Modelled cost

185,459 individuals through IBM's per-record figures

Modelled cost / method shown, not a disclosed cost

Upper bound

IBM 2025 customer PII, $160 per record

$29.7M

185,459 x $160

IBM 2026 customer PII, $192 per record

$35.6M

185,459 x $192

Method: individuals affected, as reported by 90 Degree Benefits, Inc. 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

Wisconsin statute and the HIPAA rule

State notification statute

Wisconsin: Wis. Stat. 134.98

Notice to individuals
Within 45 days after learning of the unauthorized acquisition
Attorney general threshold
No AG notification requirement
Private right of action
No: No PROA under the statute; failure to notify may support separate negligence claims
Penalty
Civil forfeitures up to $10,000 per violation, enforced by the AG and DATCP

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

Wisconsin filings closest in size

Neighbours by size rank among Wisconsin filings in 2023, topped up from other years where 2023 has too few. Filings of 10,000 or more link to their own page.

Covered entityTypeIndividualsSubmitted
Medical College of WisconsinHealthcare Provider240,66714 Nov 2023
BayCare Clinic, LLPHealthcare Provider134,0006 Jan 2023
Bone & Joint Clinic, S.C.Healthcare Provider105,09413 Mar 2023

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 1962.

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.