| FOJP Service Corporation | $133,167,236 | Y23 | inferred 0.60 | | New York, NY | 2019 |
| Broadline Risk Retention Group Inc co MARSH MANAGEMENT SERVICES INC | $98,318,401 | Y23 | inferred 0.70 | | Colchester, VT | 2022 |
| AMERICAS HEALTH INSURANCE PLANS INC | $78,092,479 | Y23 | published | | Washington, DC | 2024 |
| RHODE ISLAND LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION | $73,688,018 | Y23 | inferred 0.60 | | Providence, RI | 2024 |
| FIRST CATHOLIC SLOVAK LADIES ASSOC OF THE USA | $70,952,159 | Y23 | inferred 0.80 | launch: religious | Beachwood, OH | 2024 |
| WESTBY CO-OP CREDIT UNION | $56,626,752 | Y23 | inferred 0.50 | | Westby, WI | 2024 |
| VIRGINIA PROPERTY INSURANCE ASSN | $22,316,997 | Y23 | inferred 0.60 | | Glen Allen, VA | 2024 |
| PENNSYLVANIA PROFESSIONAL LIABILITY JOINT UNDERWRITING ASSOCIATION | $20,476,592 | Y23 | inferred 0.75 | | Blue Bell, PA | 2024 |
| MUTUAL SAVINGS CENTRAL FUND INC | $19,761,142 | Y23 | inferred 0.60 | | Woburn, MA | 2024 |
| NEW MEXICO PROPERTY INSURANCE PROGRAM | $16,595,767 | Y23 | inferred 0.70 | | Albuquerque, NM | 2024 |
| FLORIDA WORKERS COMPENSATION INSURANCE GUARANTY ASSOCIATION | $13,142,741 | Y23 | inferred 0.50 | | Tallahassee, FL | 2025 |
| MISSOURI LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION | $12,413,569 | Y23 | inferred 0.70 | | Jefferson City, MO | 2025 |
| ABAG PLAN CORPORATION | $9,710,884 | Y23 | inferred 0.80 | | Sacramento, CA | 2017 |
| GERMAN FARMERS MUTUAL ASSESSMENT INSURANCE ASSOC OF HALL COUNTY INC | $7,079,466 | Y23 | inferred 0.90 | | Cairo, NE | 2024 |
| 1803 ELECTRIC COOPERATIVE INC | $6,135,966 | Y23 | published | | Baton Rouge, LA | 2023 |
| SOUTH WASHINGTON COUNTY SCHOOLS HRA TRUST | $5,595,173 | Y23 | published | | Cottage Grove, MN | 2024 |
| VT LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION | $3,212,959 | Y23 | inferred 0.80 | | Montpelier, VT | 2025 |
| Agassiz Assurance Company | $2,802,646 | Y23 | inferred 0.60 | | Burlington, VT | 2010 |
| THE VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION TRUST FOR POST-65 | $2,082,372 | Y23 | published | | New York, NY | 2024 |
| AFL-CIO MUTUAL BENEFIT PLAN | $1,826,351 | Y23 | published | | Washington, DC | 2024 |
| CARITAS INSURANCE COMPANY LTD | $1,490,111 | Y23 | inferred 0.60 | | Burlington, VT | 2013 |
| SONTAG WANILLA ASSN INC | $1,261,781 | Y23 | published | | Sontag, MS | 2024 |
| HAWAII LIFE AND DISABILITY INSURANCE GUARANTY ASSOCIATION | $1,214,783 | Y23 | inferred 0.60 | | Honolulu, HI | 2025 |
| Credit Unions Chartered in the State of Michigan | $1,204,405 | Y23 | inferred 0.60 | | Burton, MI | 2014 |
| THOMPSON AND GUILFORD MUTUAL INSURANCE COMPANY | $1,046,389 | Y23 | inferred 0.85 | | Scales Mound, IL | 2025 |
| APPLE VALLEY FIRE PROTECTION DISTRICT RETIREE HRA TRUST | $940,909 | Y23 | published | | Apple Valley, CA | 2020 |
| 1158 SCOTT ASSOCIATES CREDIT UNION | $887,765 | Y23 | inferred 0.50 | | Marysville, OH | 2025 |
| ALASKA LIFE AND DISABILITY INSURANCE GUARANTY ASSN | $886,110 | Y23 | inferred 0.60 | | Anchorage, AK | 2025 |
| MARTINSBURG MUTUAL INSURANCE CO | $794,546 | Y23 | inferred 0.93 | | Martinsburg, MO | 2025 |
| MENNONITE MOTORIST AID OF INDIANA INC | $784,054 | Y23 | inferred 0.85 | | Nappanee, IN | 2025 |
| HOMESTEAD WATER COMPANY | $767,005 | Y23 | published | | Evergreen, CO | 2024 |
| MUTUAL FIRE INSURANCE COMPANY OF FRENCH TOWNSHIP ADAMS COUNTY IND | $764,364 | Y23 | inferred 0.90 | | Decatur, IN | 2015 |
| PENDLETON COUNTY FARMERS FIRE INSURANCE COMPANY | $756,022 | Y23 | inferred 0.85 | | Falmouth, KY | 2025 |
| AMISH AID PLAN | $741,249 | Y23 | inferred 0.70 | | Belleville, PA | 2021 |
| FARMERS MUTUAL FIRE INSURANCE COMPANY OF WASHINGTON COUNTY | $738,605 | Y23 | inferred 0.85 | | Jonesborough, TN | 2025 |
| BIG SKY FARM MUTUAL INSURANCE COMPANY | $719,786 | Y23 | inferred 0.80 | | Bozeman, MT | 2024 |
| PATRONS MUTUAL INSURANCE COMPANY | $714,572 | Y23 | inferred 0.80 | | Danvers, IL | 2025 |
| MCLEAN COUNTY MUTUAL INSURANCE CO | $694,922 | Y23 | inferred 0.90 | | Normal, IL | 2013 |
| PAYSON FARMERS TOWNSHIP MUTUAL FIRE INSURANCE COMPANY | $636,373 | Y23 | inferred 0.85 | | Payson, IL | 2019 |
| BARTHOLOMEW COUNTY GERMAN MUTUAL INSURANCE COMPANY INC | $618,161 | Y23 | inferred 0.85 | | Edinburgh, IN | 2021 |
| SERVICE CREDIT UNION | $607,079 | Y23 | inferred 0.50 | | Green Bay, WI | 2025 |
| SUMTER MUTUAL INSURANCE COMPANY | $594,410 | Y23 | inferred 0.90 | | Silver Lake, MN | 2018 |
| MEDICAL AND DENTAL BENEFITS TRUST FOR EMPLOYEES OF METLIFE | $594,134 | Y23 | published | | New York, NY | 2024 |
| CLAREMONT FARMERS MUTUAL FIRE INSURANCE COMPANY | $593,365 | Y23 | inferred 0.95 | | Kasson, MN | 2018 |
| LORAN MUTUAL INSURANCE COMPANY | $591,487 | Y23 | inferred 0.85 | | Pearl City, IL | 2022 |
| Nevada Agricultural Self Insured Group | $584,480 | Y23 | inferred 0.75 | | Carson City, NV | 2011 |
| FARMERS MUTUAL FIRE INSURANCE COMPANY OF CLEVELAND COUNTY | $584,443 | Y23 | inferred 0.90 | | Shelby, NC | 2024 |
| SCHUYLER COUNTY MUTUAL INSURANCE COMPANY | $580,356 | Y23 | inferred 0.92 | | Queen City, MO | 2010 |
| LOOKINGGLASS MUTUAL INSURANCE CO | $580,169 | Y23 | inferred 0.90 | | New Baden, IL | 2012 |
| WEST BRANCH MUTUAL INSURANCE COMPANY | $578,573 | Y23 | inferred 0.93 | | Muncy, PA | 2024 |
| ST JOSEPH MUTUAL HOME INSURANCE COMPANY OF FULDA & ST MEINRAD IND | $575,640 | Y23 | inferred 0.85 | | Saint Meinrad, IN | 2019 |
| PROCESSORS-INDUSTRIAL COMMUNITY | $574,607 | Y23 | inferred 0.60 | | Granite City, IL | 2021 |
| LOUISVILLE CLAY CTY FARMERS MUTUAL | $563,759 | Y23 | inferred 0.85 | | Louisville, IL | 2021 |
| LEWIS COUNTY MUTUAL INSURANCE COMPANY | $550,134 | Y23 | inferred 0.90 | | Lewistown, MO | 2016 |
| PULASKI & GILES MUTUAL INSURANCE | $548,215 | Y23 | inferred 0.95 | | Martinsburg, WV | 2025 |
| ENFIELD FARMERS MUTUAL INSURANCE CO | $547,666 | Y23 | inferred 0.80 | | Enfield, IL | 2010 |
| HALLOCK FARMERS MUTUAL FIRE INSURANCE CO | $540,134 | Y23 | inferred 0.90 | | Hallock, MN | 2025 |
| HOME FARMERS MUTUAL INSURANCE COMPANY | $535,379 | Y23 | inferred 0.90 | | Teutopolis, IL | 2010 |
| CHISAGO LAKES-GERMAN FARMERS MUTUAL INSURANCE COMPANY | $529,978 | Y23 | inferred 0.90 | | Scandia, MN | 2021 |
| OPDAHL FARM MUTUAL INSURANCE CO | $527,395 | Y23 | inferred 0.80 | | Castlewood, SD | 2010 |
| STATION EIGHT INSURANCE COMPANY | $523,505 | Y23 | published | | Charleston, SC | 2025 |
| FARMERS MUTUAL FIRE INSURANCE COMPANY OF | $522,544 | Y23 | inferred 0.85 | | Dandridge, TN | 2024 |
| SHIBLE MUTUAL FIRE INSURANCE | $513,570 | Y23 | inferred 0.90 | | Appleton, MN | 2025 |
| ALABAMA RIVER CREDIT UNION | $513,173 | Y23 | inferred 0.60 | | Monroeville, AL | 2024 |
| COLORADO HEALTH INSURANCE COOPERATIVE INC | $508,389 | Y23 | published | | San Francisco, CA | 2024 |
| Dakota-Stanton Mutual Insurance Company | $506,916 | Y23 | inferred 0.93 | | Farmington, MN | 2021 |
| FARMERS UNION MUTUAL FIRE INC CO OF BRADLEY COUNTY TENNESSEE TERM | $491,613 | Y23 | inferred 0.90 | | Cleveland, TN | 2025 |
| MOE URNESS LUND MUTUAL INSURANCE CO | $485,698 | Y23 | inferred 0.90 | | Brandon, MN | 2024 |
| WANAMINGO MUTUAL INSURANCE COMPANY | $485,194 | Y23 | inferred 0.95 | | Wanamingo, MN | 2022 |
| BLOUNT COUNTY MUTUAL FIRE INSURANCE COMPANY | $456,436 | Y23 | inferred 0.80 | | Alcoa, TN | 2025 |
| PATRONS MUTUAL FIRE INS CO | $436,894 | Y23 | published | | Carmel, IN | 2022 |
| STEPHENSON COUNTY MUTUAL INSURANCE | $431,562 | Y23 | inferred 0.80 | | Rock City, IL | 2023 |
| OSAGE COUNTY MUTUAL AID ASSOCIATION | $429,090 | Y23 | published | | Jefferson Cty, MO | 2025 |
| ILLINOIS ASSOCIATION OF MUTUAL INSURANCE COMPANIES | $409,326 | Y23 | inferred 0.60 | | Ohlman, IL | 2024 |
| PROTECTION MUTUAL INSURANCE COMPANY | $407,994 | Y23 | inferred 0.90 | | Littlestown, PA | 2023 |
| Farmers Mutual Insurance Company of Grundy County | $404,766 | Y23 | inferred 0.90 | | Trenton, MO | 2016 |
| HOME MUTUAL INSURANCE COMPANY | $388,944 | Y23 | inferred 0.90 | | Wahpeton, ND | 2022 |
| KNOX COUNTY MUTUAL INSURANCE COMPANY | $387,802 | Y23 | inferred 0.90 | | Edina, MO | 2025 |
| RICE COUNTY MUTUAL INSURANCE COMPANY | $387,501 | Y23 | inferred 0.90 | | Faribault, MN | 2024 |
| MCMINN COUNTY FARMERS MUTUAL | $361,430 | Y23 | inferred 0.85 | | Athens, TN | 2020 |
| LEON MUTUAL INSURANCE COMPANY | $359,640 | Y23 | inferred 0.88 | | Cannon Falls, MN | 2018 |
| San Diego Taxi & Livery Association LTD | $356,250 | Y23 | inferred 0.55 | | San Diego, CA | 2018 |
| SMITH & NEPHEW EMPLOYEES CREDIT UNION | $356,167 | Y23 | inferred 0.70 | | Memphis, TN | 2017 |
| SCANDINAVIAN FARM MUTUAL INSURANCE | $355,172 | Y23 | inferred 0.85 | | Langford, SD | 2024 |
| TARA MUTUAL FIRE INSURANCE COMPANY | $348,291 | Y23 | inferred 0.95 | | Wheaton, MN | 2024 |
| SOUTH CENTREVILLE WATER ASSN INC | $341,754 | Y23 | published | | Centreville, MS | 2025 |
| WASHINGTON COUNTY MUTUAL INSURANCE COMPANY | $341,170 | Y23 | inferred 0.85 | | Blair, NE | 2024 |
| WHITE CO FARMERS MUTUAL FIRE INS | $340,660 | Y23 | inferred 0.85 | | Sparta, TN | 2025 |
| Kenyon Holden Warsaw Mutual Fire | $331,242 | Y23 | inferred 0.88 | | Goodhue, MN | 2020 |
| BROTHERHOOD AUTO AID OF INDIANA INC | $328,353 | Y23 | published | | Nappanee, IN | 2025 |
| MACHINERY INSURANCE EXCHANGE 219 NEWNAN ST | $307,480 | Y23 | inferred 0.85 | | Jacksonville, FL | 2024 |
| CHERRY VALLEY COOPERATIVE INSURANCE COMPANY | $304,985 | Y23 | published | | Williamsville, NY | 2015 |
| BLUE RIDGE MUTUAL ASSOCIATION INC | $304,182 | Y23 | inferred 0.90 | | Galax, VA | 2025 |
| SUNRISE CHRISTIAN HOOPS FOUNDATION | $302,639 | Y23 | published | | Bel Aire, KS | 2024 |
| MRT WELFARE BENEFIT TRUST | $300,305 | Y23 | published | | Houston, TX | 2024 |
| NOKOMIS FARMERS MUTUAL | $298,058 | Y23 | inferred 0.85 | | Nokomis, IL | 2013 |
| Berry & Roxbury Mutual Insurance Company | $283,594 | Y23 | inferred 0.92 | | Cross Plains, WI | 2022 |
| MESJJA REINSURANCE CO LTD | $279,574 | Y23 | published | | Irving, TX | 2024 |
| AMISH MENNONITES OF VA INCORPORATED | $260,248 | Y23 | inferred 0.90 | | Stuarts Draft, VA | 2024 |
| GERMANTOWN MUTUAL INSURANCE COMPANY | $257,119 | Y23 | inferred 0.92 | | Germantown, IL | 2022 |