2014-11-12T05:51:34-06:00 2014-04-30 205520612 L M HENDERSON & COMPANY LLP 450 E 96TH ST STE 200 INDIANAPOLIS IN 46240 990 2013-05-01 356259970 IBA GROUP INSURANCE TRUST IBAG 3178794040 8910 PURDUE ROAD ROOM/SUITE 301 INDIANAPOLIS IN 46268 S JOE DEHAVEN TRUSTEE 3178794040 2014-10-31 true WILLIAM J BLASER P00117679 3175661000 2014-11-12 2013 2015-11-30 17:44:51Z S JOE DEHAVEN 8910 PURDUE ROAD SUITE 301 INDIANAPOLIS IN 46268 41721684 false X N/A X 1957 IN TO PROVIDE LIFE, ACCIDENT, AND SICKNESS BENEFITS TO ELIGIBLE PARTICIPANTS. 7 7 0 7 0 0 33628520 39289154 291853 725948 0 33920373 40015102 0 26556268 33398363 0 0 0 3371173 4058726 29927441 37457089 3992932 2558013 17739131 20967963 4512920 5007881 13226211 15960082 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 false 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 PRINCIPAL FINANCIAL GROUP 3178794040 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. 2543570 CAPSTONE BENEFITS GROUP 8910 PURDUE RD SUITE 240 INDIANAPOLIS IN 46268 GEN. PLAN ADMN. 890499 STRATEGIC HEALTH SERVICES 110 SAMARITAN DRIVE SUITE 203 CUMMING GA 30040 GEN. PLAN ADMN. 194314 BENEFITSOLVER 1025 ASHWORTH ROAD SUITE 101 WEST DES MOINES IA 50265 GEN. PLAN ADMN. 184654 4 EMPLOYER CONTRIBUTIONS 525100 39062813 39062813 EMPLOYEE CONTRIBUTIONS 525100 226341 226341 39289154 398429 398429 2034101 1706582 327519 327519 327519 40015102 40015102 33398363 3854807 54536 21203 71129 14167 39743 MISCELLANEOUS 3141 37457089 0 0 0 8816299 8870092 496915 422289 52548 9987 8373369 11665595 17739131 20967963 57254 304120 4455666 4703761 4512920 5007881 X 13226211 15960082 13226211 15960082 17739131 20967963 2558013 175858 X false true X true false RESERVE FOR INCURRED AND UNREPORTED 4324081 MEDICAL CLAIMS PAYABLE 1426674 PREMIUM STABILIZATION RESERVE 539601 DEPOSITS FOR FUTURE CLAIMS 313036 CONTRIBUTIONS RECEIVED IN ADVANCE 74440 DUE FROM INSURANCE CARRIERS -1974071 4703761 X 40119831 175858 175858 39943973 71129 71129 40015102 37385960 37385960 71129 71129 37457089 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, 2014 AND APRIL 30, 2013, 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; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE TRUST ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO THE YEAR ENDED APRIL 30, 2011. 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. AMERIANA N/A false AMERICAN SAVINGS FSB N/A false ANDERSON PARTNERS LLC N/A false BANK OF WOLCOTT N/A false BATH STATE BANK N/A false BEDFORD FEDERAL SAVINGS BANK N/A false BOONVILLE FEDERAL SAVINGS N/A false BUSINESS DEVELOPMENT CORPORATION N/A false CAPSTONE BENEFITS GROUP N/A false CENTRAL NATIONAL BANK & TRUST CO N/A false CITIZENS BANK N/A false CITIZENS EXCHANGE BANK N/A false CLAIMAID CONSULTING CORP N/A false COMMUNITY BANK N/A false COMMUNITY FIRST BANK OF INDIANA N/A false COMMUNITY FIRST BANK OF INDPLS N/A false COMMUNITY STATE BANK N/A false CREMER & CREMER N/A false CROSSROADS BANK N/A false CSB STATE BANK N/A false DEARBORN SAVINGS ASSN N/A false FAIRMOUNT STATE BANK N/A false FARMERS & MECHANICS S & L ASSN N/A false FARMERS & MERCHANTS BANK N/A false FEDERAL HOME LOAN BANK N/A false FIRST BANK RICHMOND NA N/A false FIRST FEDERAL SAVINGS & LOAN ASSN N/A false FIRST FEDERAL SAVINGS BANK N/A false FIRST FEDERAL SAVINGS BANK OF WASHI N/A false FIRST FINANCIAL BANK N/A false FIRST NATIONAL BANK OF MONTEREY N/A false FIRST SAVINGS BANK CLARKSVILLE N/A false FIRST STATE BANK N/A false FIRST STATE BANK OF PORTER N/A false FOUNTAIN TRUST COMPANY N/A false GARRETT STATE BANK N/A false GRADUATE SCHOOL OF BANKING N/A false GRANT COUNTY STATE BANK N/A false HARBOUR TRUST & INVESTMENT MGMT CO N/A false HENDRICKS COUNTY BANK & TRUST CO N/A false HORIZON BANK N/A false INDIANA BANKERS ASSOCIATION N/A false INDIANA TRUST COMPANY N/A false JONES MCGLASSON & BENCKART P C N/A false KENTLAND BANK N/A false KENTLAND FED S & L ASSN N/A false LAKE CITY BANK N/A false LAKE FEDERAL BANK FSB N/A false LOGANSPORT SAVINGS BANK FSB N/A false MID-SOUTHERN SAVINGS BANK FSB N/A false NORTH SALEM STATE BANK N/A false OUR COMMUNITY BANK S B N/A false PEOPLES BANK FSB N/A false PEOPLES SAVINGS & LOAN ASSN N/A false PEOPLES TRUST & SAVINGS BANK N/A false RIVER VALLEY FINANCIAL BANK N/A false SCOTTSBURG BUILDING & LOAN ASSN N/A false SPENCER COUNTY BANK N/A false STATE BANK OF BURNETTSVILLE N/A false TERRE HAUTE SAVINGS BANK N/A false THE FARMERS BANK N/A false THE RIDDELL NATIONAL BANK N/A false TILSON HR INDIANA BANKERS ASSOCIAT N/A false UNION SAVINGS & LOAN ASSN N/A false UNITED COMMUNITY BANK N/A false WAYNE BANK AND 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