2015-12-02T09:24:41-06:00 2015-04-30 205520612 L M HENDERSON & COMPANY LLP 450 E 96TH ST STE 200 INDIANAPOLIS IN 46240 990 2014-05-01 356259970 IBA GROUP INSURANCE TRUST IBAG 8005586206 8910 PURDUE ROAD SUITE 301 INDIANAPOLIS IN 46268 S JOE DEHAVEN TRUSTEE 8005586206 2015-11-11 true MICHELLE L ZIMMERMAN P00266120 3175661000 2015-12-02 2014 2016-04-25 22:37:26Z S JOE DEHAVEN 8910 PURDUE ROAD SUITE 301 INDIANAPOLIS IN 46268 42810932 false X N/A X 1957 IN TO PROVIDE LIFE, ACCIDENT, AND SICKNESS BENEFITS TO ELIGIBLE PARTICIPANTS. 7 7 0 7 706176 618926 0 39289154 39427326 725948 714146 0 40015102 40141472 0 33398363 33067538 0 0 0 4058726 5434249 37457089 38501787 2558013 1639685 20967963 23122247 5007881 5162448 15960082 17959799 TO PROVIDE LIFE, ACCIDENT, AND SICKNESS BENEFITS TO ELIGIBLE PARTICIPANTS. false false TO PROVIDE LIFE, ACCIDENT, AND SICKNESS BENEFITS TO ELIGIBLE PARTICIPANTS. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 true true false false false false false X 7 7 false true false false false false false true true false false true false false false false false false IN X CAPSTONE BENEFITS GROUP 8005586206 8910 PURDUE ROAD SUITE 301 8910 PURDUE ROAD SUITE 301 INDIANAPOLIS IN 46268 X S JOE DEHAVEN TRUSTEE 0.50 X 0 0 0 WILLIAM F RITZMANN TRUSTEE 0.50 X 0 0 0 JACK A KENWORTHY TRUSTEE 0.50 X 0 0 0 DAVID W BLANFORD CHAIRMAN 0.50 X X 0 0 0 ROGER CROMER TRUSTEE 0.50 X 0 0 0 MICHAEL MELLON TRUSTEE 0.50 X 0 0 0 MARK FOGT TRUSTEE 0.50 X 0 0 0 false false false ANTHEM 3350 PEACHTREE ROAD ATLANTA GA 30326 GEN. PLAN ADMN. 2706010 CAPSTONE BENEFITS GROUP 8910 PURDUE RD SUITE 240 INDIANAPOLIS IN 46268 GEN. PLAN ADMN. 1098979 STRATEGIC HEALTH SERVICES 110 SAMARITAN DRIVE SUITE 203 CUMMING GA 30040 GEN. PLAN ADMN. 250932 OGLETREE DEAKINS 111 MONUMENT CIRCLE STE 4600 INDIANAPOLIS IN 46204 LEGAL FEES 102676 4 EMPLOYER CONTRIBUTIONS 525100 39228452 39228452 EMPLOYEE CONTRIBUTIONS 525100 198874 198874 39427326 490736 7970 482766 2892870 2669460 223410 223410 223410 40141472 39435296 706176 33067538 4147682 102676 23807 87226 14667 39928 INCOME TAX EXPENSE 569063 PCORI/TRANS REINSUR FEES 440210 MISCELLANEOUS 8990 38501787 0 0 0 8870092 8589604 422289 309454 9987 42008 11665595 14181181 20967963 23122247 304120 630236 4703761 4532212 5007881 5162448 X 15960082 17959799 15960082 17959799 20967963 23122247 1639685 360032 X false true X true false 459809 RESERVE FOR INCURRED AND UNREPORTED 4533497 MEDICAL CLAIMS PAYABLE 984165 PREMIUM STABILIZATION RESERVE 557550 DEPOSITS FOR FUTURE CLAIMS 279191 STATE TAXES PAYABLE 109254 CONTRIBUTIONS RECEIVED IN ADVANCE 104801 DUE FROM INSURANCE CARRIERS -2496055 4532212 X 40414278 360032 360032 40054246 87226 87226 40141472 38414561 38414561 87226 87226 38501787 SCHEDULE D, PAGE 3, PART X THE TRUST OBTAINED ITS LATEST DETERMINATION LETTER ON MAY 20, 1974 IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE TRUST ADMINISTRATOR AND THE TRUST'S TAX COUNSEL BELIEVE THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF APRIL 30, 2015 AND APRIL 30, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. THE TRUST WAS AUDITED BY THE DEPARTMENT OF LABOR (DOL); HOWEVER, THE TRUST HAS NOT BEEN INFORMED THAT THERE WILL BE ANY LIABILITY AS A RESULT OF THE AUDIT. THE TRUST ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO THE YEAR ENDED APRIL 30, 2012. FORM 990, PART VI SECTION B, LINE 12: THE TRUST FUND DOES NOT RETAIN A WRITTEN CONFLICT OF INTEREST POLICY, BUT THE BOARD OF TRUSTEES AND THE TRUST FUND CONFORM WITH ERISA RULES AND REGULATIONS WITH REGARDS TO THE POLICY. SECTION B, LINE 13: THE TRUST FUND DOES NOT RETAIN A WRITTEN WHISTLEBLOWER POLICY, BUT THE BOARD OF TRUSTEES AND THE TRUST FUND CONFORM WITH ERISA RULES AND REGULATIONS WITH REGARDS TO THE POLICY. SECTION B, LINE 14: THE TRUST FUND DOES NOT RETAIN A DOCUMENT RETENTION POLICY, BUT THE BOARD OF TRUSTEES AND THE TRUST FUND CONFORM WITH ERISA RULES AND REGULATIONS WITH REGARDS TO THE POLICY. FORM 990, PAGE 6, PART VI, LINE 3 IBA GROUP INSURANCE TRUST DELEGATES ADMINISTRATION SERVICES TO PRINCIPAL FINANCIAL GROUP. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED ANNUALLY BY THE CHAIRMAN OF THE TRUSTEES AND IS AVAILABLE TO EACH TRUSTEE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 19 THE FUND DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE TRUST FUND AND THE BOARD OF TRUSTEES CONFORM WITH ERISA RULES AND REGULATIONS RELATING TO THIS MATTER. ANDERSON PARTNERS LLC N/A false false AMERIANA INSURANCE N/A false AMERIANA SAVINGS BANK N/A false AMERICAN COMMUNITY BANK OF IN N/A false BANK OF WOLCOTT N/A false BATH STATE BANK N/A false BEDFORD FEDERAL SAVINGS N/A false BOONVILLE FEDERAL SAVINGS N/A false CAPSTONE BENEFITS N/A false CENTRAL NATL BANKATTICA N/A false CITIZENS BANK N/A false CITIZENS EXCHANGE N/A false CLAIMAID CONSULTING CORP N/A false COMMUNITY BANK N/A false COMMUNITY BANK ROYAL N/A false COMMUNITY FIRST BANK OF INDIANA N/A false COMMUNITY STATE BANK N/A false COMMUNITY STATE BANK N/A false COMMUNITY STATE BANK OF SW IN N/A false CREMER MILLER N/A false CROSSROADS BANK N/A false DEARBORN SAVINGS N/A false FAIRMOUNT ST BANK N/A false FARMERS & MECHANICS SVGS N/A false FARMERS & MERCHANTS N/A false FARMERS STATE BANK BROOKSTON N/A false FEDERAL HOME LOAN BANK N/A false FIRST BANK RICHMOND N/A false FIRST FED S&L N/A false FIRST FEDERAL SAVINGS HUNTINGTON N/A false FIRST FEDERAL SAVINGS EVANSVILLE N/A false FIRST FEDERAL SAVINGS BANK ANGOLA N/A false FIRST FEDERAL SAVINGS ROCHESTER N/A false FIRST FINANCIAL CORPORATION N/A false FIRST NATL BANK MONTEREY N/A false FIRST SAVINGS BANK CLARKSVILLE N/A false FIRST STATE BANK N/A false FIRST STATE BANK PORTER N/A false FOUNTAIN TRUST CO N/A false GARRETT STATE BANK N/A false GRADUATE SCHOOL OF BANK N/A false GRANT CO STATE BANK N/A false HARBOUR TRUST & INVEST N/A false HENDRICKS COUNTY BANK N/A false HOOSIER HEARTLAND STATE BANK N/A false HORIZON BANK N/A false INDIANA BANKERS ASSOC N/A false INDIANA TRUST COMPANY N/A false JONES MCGLASSON & BENCKART PC N/A false KENTLAND BANK N/A false KENTLAND FEDERAL SVGS N/A false LAKE CITY BANK N/A false LAKE FEDERAL BANK FSB N/A false LOGANSPORT SAVINGS BANK N/A false MID SOUTHERN SAVINGS N/A false NORTH SALEM BANK N/A false OUR COMMUNITY BANK SB N/A false PEOPLES BANK MUNSTER N/A false PEOPLES S&L MONTECELLO N/A false PEOPLES TRUST AND SAVINGS N/A false RIDDELL NATIONAL BANK N/A false RIVER VALLEY FINANCIAL N/A false SCOTTSBURG BUILDING N/A false SPENCER CO BANK N/A false ST BANK OF BURNETTSVILLE N/A false TERRE HAUTE SAVINGS BANK N/A false THE FARMERS BANK N/A false THE NAPOLEON STATE BANK N/A false UNION S&L - CONNERSVILLE N/A false UNITED COMMUNITY BANK N/A false WAYNE BANK & TRUST CO N/A false WEST END BANK SB N/A false false false false false false false false false false false false false false false false false false false true