2011-11-10T14:45:56-06:00 2010-12-31 WITT MARES PLC 12150 MONUMENT DR SUITE 350 FAIRFAX VA 22033 990 2010-01-01 410327400 INDEPENDENT COMMUNITY BANKERS OF AMERICA INDE 3203526546 518 LINCOLN ROAD SAUK CENTRE MN 56378 PATRICIA HOPKINS 3203526546 2011-11-08 1 KEVIN F REILLY 7033858809 X 2010 2016-02-24 21:20:13Z PATRICIA HOPKINS 518 LINCOLN ROAD SAUK CENTRE MN 56378 32759062 0 X WWW.ICBA.ORG X 1930 MN THE INDEPENDENT COMMUNITY BANKERS OF AMERICA(ICBA) EXCLUSIVELY REPRESENTS THE NATION'S COMMUNITY BANKS BY PROVIDING PROACTIVE ADVOCACY, QUALITY EDUCATION AND BUSINESS SOLUTIONS THAT BENEFIT MEMBER BANKS AND THE COMMUNITIES THEY SERVE. 97 94 186 0 1406292 425010 0 0 18394225 20227592 451358 425650 12382207 12099677 31227790 32752919 0 0 0 0 8474030 9065382 0 0 0 21474137 22696997 29948167 31762379 1279623 990540 82170464 89446736 16917253 17435183 65253211 72011553 X THE INDEPENDENT COMMUNITY BANKERS OF AMERICA(ICBA) EXCLUSIVELY REPRESENTS THE NATION'S COMMUNITY BANKS BY PROVIDING PROACTIVE ADVOCACY, QUALITY EDUCATION AND BUSINESS SOLUTIONS THAT BENEFIT MEMBER BANKS AND THE COMMUNITIES THEY SERVE. 0 0 PROFESSIONAL DEVELOPMENT:PUBLICATIONS-ICBA'S MANY PUBLICATIONS INFORM MEMBERS ABOUT THE TRENDS AND ISSUES AFFECTING THE COMMUNITY BANKING INDUSTRY, INCLUDING AWARD-WINNING INDEPENDENT BANKER MAGAZINE, ICBA NEWSWATCH TODAY AND ICBA WASHINGTON REPORT.INFORMATION CENTER-ICBA INFORMATION CENTER IS THE INDUSTRY INFORMATION RESOURCE FOR ICBA MEMBERS, PROVIDING FREE ACCESS TO COMPREHENSIVE, CUSTOMIZED RESEARCH, READY REFERENCE, FAST ANSWERS AND DOCUMENT RETRIEVAL AND DELIVERY.EDUCATION-ICBA PROVIDES COMMUNITY BANKERS WITH EDUCATION TO MEET THEIR TECHNOLOGY OPERATIONS AND COMPLIANCE NEEDS. ICBA OFFERS SUPERIOR SEMINARS, PRODUCTS, AND ONLINE TRAINING THAT BRINGS TOP INDUSTRY KNOWLEDGE TO MEMBERS. ALL COURSES ARE REVIEWED AND APPROVED BY A COMMITTEE OF COMMUNITY BANKERS BEFORE THEY BECOME AVAILABLE.NATIONAL CONVENTION AND TECHWORLD-THE ICBA'S ANNUAL NATIONAL CONVENTION AND TECHWORLD IS THE BIGGEST EDUCATIONAL GATHERING FOR THE NATION'S COMMUNITY BANKERS. TECHWORLD IS A CENTERPIECE OF THE CONVENTION'S LEARNING EXPERIENCE, BRINGING THE MOST INNOVATIVE AND SUCCESSFUL COMMUNITY BANK PRODUCT SERVICES TO COMMUNITY BANKERS' FINGERTIPS.BANK DIRECTOR PROGRAM-ICBA'S BANK DIRECTOR PROGRAM OFFERS DIRECTORS ESSENTIAL INFORMATION, IN-DEPTH EDUCATIONAL PROGRAMS AND CONVENIENCE. OVER 16,000 PARTICIPANTS NETWORK WITH OTHER COMMUNITY BANK DIRECTORS FROM ACROSS THE COUNTRY TO KEEP "COMMUNITY" IN THEIR COMMUNITY BANKS.MARKETING RESOURCES-ICBA OFFERS MARKETING RESOURCE PROGRAMS DESIGNED TO HELP MEMBERS FIND COST-EFFECTIVE AND TIME-SAVING WAYS TO PROMOTE THEMSELVES.CONSUMER EDUCATION AND RESOURCES-ICBA HAS FORMED ALLIANCES WITH VARIOUS ORGANIZATIONS TO PROVIDE EDUCATION AND RESOURCES FOR MEMBERS AND THEIR COMMUNITIES. 0 0 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 X 83 0 186 1 1 1 0 0 0 1 1 0 X 97 94 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 MN DC CA X PATRICIA HOPKINS 3203526546 518 LINCOLN ROAD SAUK CENTRE MN 56378 WILLIAM S ROSACKER 1.00 X X 7875 0 0 WAYNE A COTTLE 1.00 X X 9487 0 0 LARRY W WINUM 1.00 X X 3999 0 0 SALVATORE MARRANCA 1.00 X X 10414 0 72 CYNTHIA BLANKENSHIP 1.00 X X 11394 0 0 R MICHAEL MENZIES SR 1.00 X X 21406 0 72 JAMES D MACPHEE 1.00 X X 36995 0 72 CAMDEN R FINE 40.00 X X 1179632 0 131052 JEFFREY L GERHART 1.00 X X 22295 0 72 JACK HARTINGS 1.00 X X 5119 0 0 GREGORY M MARTINSON 40.00 X 176577 0 139010 LESTER D NORTH 40.00 X 162950 0 72030 PAUL C MCGUIRE 40.00 X 189022 0 85981 PATRICIA M HOPKINS 40.00 X 390644 0 75964 MARK A RAITOR 40.00 X 400730 0 144980 GARY C TEAGNO 40.00 X 448592 0 153929 KAREN M THOMAS 40.00 X 460753 0 170720 RENEE L RAPPAPORT 40.00 X 207353 0 38324 PAUL G MERSKI 40.00 X 264866 0 103980 STEPHEN K VERDIER 40.00 X 254854 0 116752 CHRISTOPHER COLE 40.00 X 184678 0 92359 DAVID HAITHCOCK 40.00 X 225771 0 61448 4675406 0 1386817 13 0 1 0 TR RUPLI & ASSOCIATES INC 7311 LINGANORE COURT MCLEAN VA 22102 CONSULTING 459543 ADFERO GROUP LLC 1666 K ST NW WASHINGTON DC 20006 CREATIVE DESIGN 309575 MINDING YOUR BUSINESS INC 900 N FRANKLIN ST CHICAGO IL 60610 CREATIVE/MANAGEMENT SERVICES 255094 GENERAL LEARNING COMMUNICATION 900 SKOKIE BLVD STE 200 NORTHBROOK IL 60062 CREATIVE DEVELOPMENT 242517 RALPH GRAVES PRODUCTIONS INC 15914 INDIANOLA DRIVE ROCKVILLE MD 208552103 EVENTS PRODUCTION SERVICE 206575 12 MEMBERSHIP 900099 12040406 12040406 CONVENTIONS/SEMINARS/I 900099 6917148 6917148 ADVERTISING 541800 1208502 1208502 BANK MARKETING SUPPORT 900099 59036 59036 MEMBERSHIP LISTS 812900 2500 2500 20227592 425367 425367 8073441 8073441 6426 6143 283 283 283 CBN SERVICE CONTRACT 900099 3905800 195290 3710510 SPONSORSHIPS 900099 120436 120436 4026236 32752919 19016873 1406292 12329754 4675406 2108440 983863 973758 323915 35129 70300 89799 332734 893872 1414614 294812 4457163 528647 124989 TAXES - FEDERAL UBI TAX 144503 GOVERNMENT RELATIONS 6054203 EDUCATION SEMINARS & PR 2314073 MARKETING/PUBLIC RELATI 1828696 PUBLICATIONS EXPENSE 1036164 3077299 31762379 17613516 30134729 19620686 11124708 4005037 4416894 9946647 7108647 3135287 2838000 33744473 35543953 4051465 5388452 82170464 89446736 1915250 2137843 13495118 14016487 1506885 1280853 16917253 17435183 X 0 0 0 0 65253211 72011553 65253211 72011553 82170464 89446736 X 990540 5767802 X X 0 1 1 X 0 0 0 0 0 1 0 0 1 11362525 5449671 1086258 6535929 6460732 75197 ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: PART I-A, LINE 1: ICBA WORKS IN WASHINGTON TO PROTECT THE INTERESTS OF COMMUNITY BANKS BY MONITORING AND INFLUENCING NUMEROUS FEDERAL ACTIVITIES THAT WILL AFFECT COMMUNITY BANKS AND THEIR CUSTOMERS. THERE IS A BROAD REACH WITH LAWMAKERS, REGULATORS, AND POLICY-SETTING BOARDS AND WORKING WITH THESE BODIES ENSURES THAT THE NEEDS OF THE COMMUNITY BANKERS ARE HEARD AND MET. 26100 26100 841845 568560 273285 2680726 1124609 1556117 2498415 2172550 325865 3899561 3242928 656633 2838000 35392403 C FAIRFAX COUNTRY CLUB STOCK 19621 C FIRST INTERNATIONAL TRUST ACCOUNT 131929 C 35543953 PREPAID ACTIVITIES & OTHER ASSETS 2902811 DUE FROM RELATED PARTIES 1233813 INCOME TAX RECEIVABLES 1251828 5388452 DEFERRED LEASE INCENTIVE 1280853 1280853 32752919 31762379 990540 39190 5728612 5767802 6758342 28308222 0 28308222 4444697 4444697 32752919 27317682 0 27317682 4444697 4444697 31762379 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC), WITH THE EXCEPTION OF CERTAIN UNRELATED BUSINESS INCOME, WHICH IS SUBJECT TO TAX. PRIOR TO DECEMBER 31, 2005, ROYALTIES RECEIVED FROM THE VARIOUS SUBSIDIARIES OF ISN WERE CONSIDERED UNRELATED BUSINESSES INCOME AND, CONSEQUENTLY, WERE SUBJECT TO INCOME TAX. DURING 2006, THE PENSION PROTECTION ACT (PPA) AMENDED CERTAIN PROVISIONS OF THE IRC SECTION 512(B), UNRELATED BUSINESS TAXABLE INCOME, THAT DEFINE WHAT PAYMENTS RECEIVED FROM CONTROLLED SUBSIDIARIES ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX. FOR THE YEARS 2008 AND 2007, ROYALTIES THAT ARE PAID BY ISN SUBSIDIARIES ARE ONLY TAXABLE TO THE EXTENT THEY ARE IN EXCESS OF THE FAIR MARKET VALUE OF THE PAYMENT. IN 2007, MANAGEMENT CONDUCTED A 482 TRANSFER PRICING STUDY AND AS A RESULT OF THAT STUDY MANAGEMENT HAS DETERMINED THAT THE ROYALTIES DO NOT EXCEED FAIR MARKET VALUE AND ARE THEREFORE, NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. THE PROVISIONS OF THIS ACT WERE SCHEDULED TO EXPIRE AFTER 2009; FURTHER LEGISLATIVE ACTION WAS PASSED IN 2010 EXTENDING THIS TREATMENT THROUGH 2011. ISN AND ITS SUBSIDIARIES ARE SUBJECT TO FEDERAL AND STATE INCOME TAXES. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES", PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION'S MANAGEMENT HAS EVALUATED THE IMPACT OF THIS GUIDANCE TO ITS FINANCIAL STATEMENTS. THE ASSOCIATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS, AND HAS NOT ACCRUED THE EFFECT OF ANY UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2010 OR 2009. THE ASSOCIATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2007. PART XI, LINE 8 - OTHER ADJUSTMENTS: EQUITY IN EARNINGS OF SUBSIDIARY 5,728,612. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL STMT REPORTS - ACTIVITIES NET OF EXPENSES 4,444,697. PART XIII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL STMT REPORTS - ACTIVITIES NET OF EXPENSES 4,444,697. 1 HABITAT FOR HUMANITY 1925 TRAYLOR BLVD ORLANDO FL 32804 592789167 501(C)(3) 12000 FUNDS PROVIDED FOR THE USE IN BUILDING HOMES. JUMP START COALITION 919 18TH ST NY SUITE 300 WASHINGTON DC 200065517 522031287 501(C)(3) 7500 FUNDS DONATED TO BE USED IN PROMOTING FINANCIAL LITERACY. 2 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ICBA DOES NOT MONITOR THE USE OF THE ASSISTANCE (CHARITABLE CONTRIBUTION) GIVEN TO HABITAT FOR HUMANITY OR JUMP START COALITION. X X X X 1 1 X X X X X X 0 1 0 CAMDEN R FINE 849100 0 250000 0 80532 0 106700 0 24352 0 1310684 0 0 0 GREGORY M MARTINSON 153588 0 12000 0 10989 0 122990 0 16020 0 315587 0 0 0 LESTER D NORTH 154500 0 8000 0 450 0 47750 0 24280 0 234980 0 0 0 PAUL C MCGUIRE 165000 0 23024 0 998 0 61701 0 24280 0 275003 0 0 0 PATRICIA M HOPKINS 286900 0 73078 0 30666 0 67700 0 8264 0 466608 0 0 0 MARK A RAITOR 343500 0 35000 0 22230 0 120700 0 24280 0 545710 0 0 0 GARY C TEAGNO 338500 0 83078 0 27014 0 137700 0 16229 0 602521 0 0 0 KAREN M THOMAS 370770 0 70000 0 19983 0 154700 0 16020 0 631473 0 0 0 RENEE L RAPPAPORT 180500 0 20000 0 6853 0 30060 0 8264 0 245677 0 0 0 PAUL G MERSKI 209800 0 54616 0 450 0 79700 0 24280 0 368846 0 0 0 STEPHEN K VERDIER 211000 0 30000 0 13854 0 97700 0 19052 0 371606 0 0 0 CHRISTOPHER COLE 158650 0 23403 0 2625 0 68079 0 24280 0 277037 0 0 0 DAVID HAITHCOCK 170000 0 49471 0 6300 0 37168 0 24280 0 287219 0 0 0 PART I, LINE 4B CAMDEN FINE, PRESIDENT/CEO, PARTICIPATES IN A NON-QUALIFIED 457(B) PLAN. HE DEFERS THE ANNUAL MAXIMUM. THE AMOUNT FOR 2010 WAS $16,500. CAMDEN FINE 2009 SPLIT DOLLAR INSURANCE PREMIUM X 635000 635000 0 1 1 CAMDEN FINE 2010 SPLIT DOLLAR INSURANCE PREMIUM X 635000 635000 0 1 1 1270000 EXPLANATION FOR NOT FILING FORM 720 FORM 990, PART V, LINE 14B THE ORGANIZATION DOES NOT PROVIDE INDOOR TANNING SERVICES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN THE ASSOCIATION IS EITHER "ACTIVE" OR "HONORARY". ACTIVE MEMBERS INCLUDE ANY NATIONAL BANK, STATE BANK, SAVINGS BANK, TRUST COMPANY, OR PRIVATE BANK OR BANKING FIRM, WHICH IS INDEPENDENTLY OWNED, CONTROLLED AND CONDUCTS ITS BUSINESS AS AN INDEPENDENT BANK. HONORARY MEMBERS MAY CONSIST OF ANY PERSON, FIRM OR CORPORATION IN SYMPATHY WITH THE PURPOSES OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT, FIRST VICE PRESIDENT AND THE SECOND VICE PRESIDENT SHALL BE ELECTED BY THE DELEGATES ATTENDING THE GENERAL CONVENTION AND THESE OFFICERS, TO BE ELIGIBLE, MUST HAVE THE SAME STATUS AS A DELEGATE. THE EXECUTIVE DIRECTOR, SECRETARY AND THE TREASURER ARE APPOINTIVE OFFICERS, APPOINTED BY THE EXECUTIVE COUNCIL. THE TREASURER MUST HAVE THE STATUS OF A DELEGATE. THE MEMBERS OF THE EXECUTIVE COUNCIL SHALL BE ELECTED BY THE MEMBER BANKS IN THEIR RESPECTIVE STATES AS PROVIDED IN THE BY-LAWS. THE EXECUTIVE COUNCIL CONSISTS OF THE BOARD OF DIRECTORS AND THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B THE EXECUTIVE COUNCIL SELECTS THE TIME AND PLACE FOR THE GENERAL CONVENTION OF THE ASSOCIATION. THE EXECUTIVE COUNCIL IS VESTED WITH THE MANAGEMENT OF THE ASSOCIATION BETWEEN GENERAL CONVENTIONS. ITS SOVEREIGNTY IS SECOND ONLY TO THAT OF THE GENERAL CONVENTIONS. IT SHALL HAVE THE POWER TO FILL ANY VACANCIES THAT MAY OCCUR IN ANY OF THE OFFICES OF THE ASSOCIATION AND IN THE MEMBERSHIP OF THE COUNCIL. IT SHALL PROVIDE THE RULES AND REGULATIONS FOR THE CONDUCT OF THE ASSOCIATION'S AFFAIRS. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE RETURN IS KEPT IN A CENTRAL INFORMATION CENTER, WHERE IT IS AVAILABLE FOR INSPECTION. FORM 990, PART VI, SECTION B, LINE 12C ELECTED DIRECTORS ARE ASKED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 ICBA PERIODICALLY ENGAGES AN INDEPENDENT CONSULTANT TO CONDUCT A COMPENSATION STUDY OF ALL ASSOCIATION POSITIONS, INCLUDING EXECUTIVE STAFF. THIS STUDY INCLUDES A COMPREHENSIVE MARKET ANALYSIS OF DATA FROM SEVERAL SOURCES TO ENSURE THAT THE COMPENSATION LEVELS ARE COMPETITIVE WITH THE EXTERNAL MARKET. THE MOST RECENT STUDY WAS CONDUCTED IN SEPTEMBER OF 2008. FOR THE CEO POSITION, COMPENSATION DATA IS REVIEWED FOR CHIEF EXECUTIVES AT COMPARABLE ORGANIZATIONS (AS REPORTED ON FORM 990) AS AN ADDITIONAL DATA SOURCE. AS A FINAL STEP, THE ASSOCIATION'S EXECUTIVE COUNCIL REVIEWS AND APPROVES COMPENSATION RECOMMENDATIONS FOR ALL OFFICERS AND KEY EMPLOYEES ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENT ARE NOT AVAILABLE TO THE PUBLIC, HOWEVER, THEY ARE MADE AVAILABLE TO THE MEMBERS AND STAFF OF ICBA. ACCOUNTS RECEIVABLE AND DEFERRED REVENUE FORM 990, PART X, LINE 4 AND LINE 19 FOR PRESENTATION PURPOSES, PRIOR YEAR ACCOUNTS RECEIVABLE $ 4,005,037 AND DEFERRED REVENUE $ 13,495,118 HAVE BEEN MOVED FROM OTHER ASSETS AND OTHER LIABILITIES, RESPECTIVELY, FOR CONSISTENCY WITH 2010 PRESENTATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 39,190. EQUITY IN EARNINGS OF SUBSIDIARY 5,728,612. TOTAL TO FORM 990, PART XI, LINE 5: 5,767,802. AUDIT COMMITTEE FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT SELECTS THE INDEPENDENT ACCOUNTANT. ICBA SERVICES NETWORK INC 1615 L STREET NW SUITE 900 WASHINGTON DC 20036 541444840 HOLDING COMPANY DE INDEPENDENT COMMUNITY BANKERS OF AMERICA C -2403385 36115372 1.00000 ICBA SECURITIES CORPORATION 775 RIDGE LAKE BLVDSUITE 175 MEMPHIS TN 38120 061253210 SECURITIES BROKER DE ICBA SERVICES NETWORK INC C 722232 1759311 1.00000 ICBA FINANCIAL SERVICES CORP 775 RIDGE LAKE BLVDSUITE 185 MEMPHIS TN 38120 411755058 BROKER/DEALER SERVICE DE ICBA SERVICES NETWORK INC C -190630 1.00000 ICBA BANCARD INC 1615 L STREET NW SUITE 900 WASHINGTON DC 20036 521439424 SERVICES DE ICBA SERVICES NETWORK INC C 2380516 164045842 1.00000 TCM BANK NA 2701 N ROCKY POINT DRIVE SUITE 600 TAMPA FL 33607 593476606 BANKING DE ICBA BANCARD INC C 5438047 169794000 1.00000 ICBA MORTGAGE CORPORATION 1615 L STREET NW SUITE 900 WASHINGTON DC 20036 541561970 MORTGAGE SERVICES DE ICBA SERVICES NETWORK INC C -310344 454396 1.00000 ICBA INSURANCE SERVICES INC 775 RIDGE LAKE BLVDSUITE 185 MEMPHIS TN 38120 621849047 INSURANCE SERVICES AL ICBA SERVICES NETWORKINC C 1.00000 ICBA REINSURANCE COMPANY LTD 1615 L STREET NW SUITE 900 WASHINGTON DC 20036 980196531 SERVICES AZ ICBA SERVICES NETWORK INC C 92176 6135568 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 ICBA SERVICES NETWORK INC P 4656715 ICBA SECURITIES CORPORATION A 1071164 ICBA FINANCIAL SERVICES CORP A 8219 ICBA BANCARD INC A 1743253 TCM BANK NA A 189720 ICBA MORTGAGE CORPORATION A 3751 ICBA SECURITIES CORPORATION P 1644598 ICBA FINANCIAL SERVICES CORP P 433635 ICBA BANCARD INC P 3872520 TCM BANK NA P 3038425 ICBA MORTGAGE CORPORATION P 308051 ICBA REINSURANCE COMPANY LTD P ICBA REINSURANCE COMPANY LTD A 27157