2024-10-08T16:06:13-04:00 2023-12-31 205520612 L M HENDERSON & COMPANY LLP 450 E 96TH ST STE 200 INDIANAPOLIS IN 462403797 990 2023-01-01 237258552 INSURANCE COMPANY SUPPORTED ORGANIZATIONS GROUP BENEFIT PLAN INSU 3178755250 3601 VINCENNES ROAD INDIANAPOLIS IN 46268 RON CASSESSO VICE CHAIRMAN 3178755250 2024-09-16 true false MICHELLE L ZIMMERMAN P00266120 3175661000 2024-10-08 2023 2024-10-15 13:58:12Z RON CASSESSO 3601 VINCENNES ROAD INDIANAPOLIS IN 46268 12938652 false X X 1966 ICSO H&W PROVIDES SIMPLIFIED ADMINISTRATION, EXPERT ADVICE, AND ACCESS TO A UNIQUE MIX OF EMPLOYEE BENEFITS PRODUCTS FOR INSURANCE COMPANY SUPPORTED ORGANIZATIONS, THEIR EMPLOYEES, AND RETIREES. 5 4 0 4 224966 160084 0 12790785 12886727 51925 0 12790785 12938652 0 12232019 12120551 0 0 0 460887 482618 12692906 12603169 97879 335483 4060285 4610769 2665477 2880478 1394808 1730291 ICSO H&W PROVIDES SIMPLIFIED ADMINISTRATION, EXPERT ADVICE, AND ACCESS TO A UNIQUE MIX OF EMPLOYEE BENEFITS PRODUCTS FOR INSURANCE COMPANY SUPPORTED ORGANIZATIONS, THEIR EMPLOYEES, AND RETIREES. false false TO PROVIDE LIFE, DENTAL, VISION, AND DISABILITY BENEFITS TO ELIGIBLE EMPLOYEES OF MEMBER COMPANIES OF THE ICSO HEALTH & WELFARE TRUST UNDER GROUP INSURANCE CONTRACTS WITH INSURANCE COMPANIES, TO ADMINISTER AND SERVICE MEDICAL HEALTH INSURANCE PLANS, SPONSORED BY THE MEMBER COMPANY, AND PROCURED THROUGH A BROKER OF RECORD FOR THE MEMBER COMPANY, AND TO ADMINISTER AND SERVICE FLEXIBLE SPENDING ACCOUNTS SPONSORED BY THE MEMBER COMPANY BY PROCESSING FUNDS OF THE MEMBER COMPANY TO PAY FSA BENEFITS THAT ARE LIMITED TO HEALTH CARE AND DEPENDENT CARE BENEFITS. TO ADMINISTER AND SERVICE PRE-AND POST-RETIREMENT HEALTH REIMBURSEMENT ACCOUNTS SPONSORED BY THE MEMBER COMPANY BY PROCESSING PREMIUM ONLY REIMBURSEMENTS AND WORKING WITH AN INDEPENDENT BENEFIT PROVIDER. 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 3 0 true 0 true true false false false false false false false X 5 4 false true false false false false false true true false false true true true true false false false false false IN X RON CASSESSO 3178755250 3601 VINCENNES ROAD INDIANAPOLIS IN 46268 DOUGLAS JENSEN TERM DATE 122023 CHAIRMAN 1.00 X X 25000 0 0 RON CASSESSO VICE CHAIRMA 1.00 X X 0 0 0 SHAWN BRACE TRUSTEE 1.00 X 0 0 0 TIM SCHOTKE TRUSTEE 1.00 X 0 0 0 HEIDI WEBER TRUSTEE 1.00 X 0 0 0 25000 false false false NAMIC INSURANCE AGENCY 3601 VINCENNES ROAD INDIANAPOLIS IN 46268 ADMINISTRATIVE 244654 1 EMPLOYER CONTRIBUTIONS 525100 12257442 12257442 EMPLOYEE CONTRIBUTIONS 525100 299684 299684 ADMINISTRATIVE FEES 525100 156560 156560 ADMINISTRATIVE FEES-POST 65 525100 147708 147708 ADMINISTRATIVE FEES-PRE 65 525100 15333 15333 10000 10000 12886727 51925 51925 12938652 12713686 224966 12120551 2145 20750 6500 6838 54827 BENEFITS ADMINISTRATION 297097 INCOME TAXES 63882 CHAIRMAN FEE 25000 MISCELLANEOUS 5579 12603169 0 0 0 3893376 2343917 2018911 10964 97426 153297 150515 2648 4060285 4610769 154922 75117 2510555 2805361 2665477 2880478 X 1394808 1730291 1394808 1730291 4060285 4610769 335483 X false true true false RETIREE PROGRAM LIABILITY-POST 65 2085343 ADVANCE CONTRIBUTIONS 690590 RETIREE PROGRAM LIABILITY-PRE 65 25694 INCOME TAXES PAYABLE 3734 2805361 X 12938652 12938652 12938652 12603169 12603169 12603169 SCHEDULE D, PAGE 3, PART X THE PLAN IS FUNDED BY A TRUST THAT HAS RECEIVED A DETERMINATION LETTER ON JULY 18, 2019, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMNTS OF THE INTERNAL REVENUE CODE (THE CODE). IN ACCORDANCE WITH SECTION 419A OF THE CODE, THE PLAN IS SUBJECT TO TRUST TAX RATES ON NET INCOME EARNED FROM UNRELATED BUSINESS ACTIVITIES. AS THE PLAN IS A FULLY INSURED VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION, MANAGEMENT FEE INCOME RELATED TO THE RETIREE PROGRAMS IS SUBJECT TO TAX. MANAGEMENT EVALUATES ALL SIGNIFICANT INCOME TAX POSITIONS THAT IT TAKES. FOR THE YEAR ENDED DECEMBER 31, 2023 AND DECEMBER 31, 2022, MANAGEMENT DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE PLAN RECOGNIZES INTEREST AND PENALTIES,IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE FOR UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2023 AND DECEMBER 31, 2022. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE NO CURRENT AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ANNUAL INFORMATION RETURNS FOR THE PLAN ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED. FORM 990, PAGE 6, PART VI, LINE 3 ICSO GROUP BENEFIT PLAN DELEGATES ADMINISTRATION SERVICES TO NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES AND ITS SUBSIDIARY NAMIC INSURANCE AGENCY. SUCH SERVICES INCLUDE PROVISION OF BENEFITS, ENROLLMENT, PROVIDER COORDINATION, ACCOUNTING, RECORDKEEPING, ETC. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT. THE BOARD IS AUTHORIZED TO APPROVE THE REPORT BEFORE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INEREST POLICY IS REVIEWED AT ORIENTATION OF NEW TRUSTEES, AT TRUSTEE FIDUCIARY REVIEWS, AND AS NEEDED DURING MEETINGS. FORM 990, PAGE 6, PART VI, LINE 19 ICSO GROUP BENEFIT PLAN MAKES ALL REQUIRED DOCUMENTS AVAILABLE TO ITS MEMBERS AND TO THE PUBLIC UPON REQUEST. 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