2026-04-23T17:15:27-04:00 2025-06-30 481041128 SWINDOLL JANZEN HAWK & LOYD LLC 220 W DOUGLAS AVE SUITE 300 WICHITA KS 67202 990 2024-07-01 480958384 AGRI-BUSINESS BENEFIT TRUST EMPLOYEE HEALTH CARE PLAN AGRI 6206625406 PO BOX 1747 HUTCHINSON KS 675042560 CATHERINE PARTINGTON EXECUTIVE DIRECTOR 6206625406 2026-04-23 true true ADAM L GRILLIOT CPAPFS P00930960 3162655600 2026-04-23 2024 2025-03-06 01:10:19Z CATHERINE PARTINGTON PO BOX 1747 HUTCHINSON KS 67504 38974325 false X N/A X 1988 KS HEALTH AND DENTAL BENEFITS 6 1 0 682978 642573 0 34747454 36582890 404442 806407 0 35151896 37389297 0 32565862 37393159 0 0 0 833518 933024 33399380 38326183 1752516 -936886 15366245 14554473 3742379 4432223 11623866 10122250 false false A VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION PROVIDING HEALTH AND DENTAL COVERAGE TO APPROXIMATELY 2,414 PARTICIPANTS. false false false false false false false false false true false false false false 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 false false false true 12 0 true 0 true true false false false false false false false false false false false X 6 1 false true false false false true true true true false false false true true true true true true false false X SHAWNDA HEMBREE 6206625406 1515 E 30TH HUTCHINSON KS 67502 JERALD KEMMERER CHAIRPERSON 1.00 X X 3800 0 0 JASON BAKER VICE-CHAIR 1.00 X X 1300 0 0 MATT CASE DIRECTOR 1.00 X 1100 0 0 LISA SUTTON ASSOC DIRECT 1.00 X 1100 0 0 CONNIE LACEY SECRETARY 1.00 X X 1000 0 0 MARY JO BURCH DIRECTOR 1.00 X 700 0 0 HOLLY COWAN ASSOC DIRECT 1.00 X 700 0 0 JEFF BRIN ASSOC DIRECT 1.00 X 0 0 0 BOB STANDAGE DIRECTOR 1.00 X 0 0 0 CATHERINE PARTINGTON EXECUTIVE DI 40.00 X 0 0 0 9700 false false false PLAN PREMIUMS 525100 36582890 36582890 36582890 389049 265620 123429 2002386 1585028 417358 417358 417358 37389297 36582890 682978 123429 37393159 10748 23876 39550 115126 20445 19511 39163 ADMINISTRATIVE EXPENSES 515816 INCOME TAX 148789 38326183 0 0 0 1287097 1440590 738452 348401 1755896 1945829 19579 21711 48777 27641 40647 21136 11524574 10776806 15366245 14554473 3742379 4432223 3742379 4432223 X 11623866 10122250 11623866 10122250 15366245 14554473 X -936886 10813 -575543 X false true X true false 48777 27641 21136 21136 X 37400110 10813 10813 37389297 37389297 38326183 38326183 38326183 SCHEDULE D, PAGE 3, PART X THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED JUNE 24, 1988, STATING THAT THE TRUST IS TAX- EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLANS FUNDING POLICY, FROM TIME TO TIME THE TRUST IS SUBJECT TO INCOME TAXES. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. 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 PLAN HAS TAKEN AN UNCERTAIN TAX 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 PLAN, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, 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 PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. FORM 990, PAGE 6, PART VI, LINE 3 THE ORGANIZATION HAS DELEGATED MANAGEMENT OF ITS FINANCIAL OPERATIONS, PARTICIPANT ELIGIBILITY DETERMINATIONS, AND MEDICAL CLAIMS PROCESSING TO OTHER BUSINESS ENTITIES FORM 990, PAGE 6, PART VI, LINE 7A THE STOCKHOLDERS OF AGRI-BUSINESS BENEFIT GROUP, INC. HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS OF THE PLAN. FORM 990, PAGE 6, PART VI, LINE 7B THE STOCKHOLDERS OF AGRI-BUSINESS BENEFIT GROUP, INC. WOULD HAVE THE RIGHT TO APPROVE THE BOARD OF DIRECTORS' DECISION TO DISSOLVE THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 AND SUPPORTING SCHEDULES WERE REVIEWED BY CATHERINE PARTINGTON, EXECUTIVE DIRECTOR, AND THE CONTRACT ADMINISTRATOR FOR THE PLAN. THIS REVIEW INCLUDED A REVIEW OF ALL OF THE QUESTIONS ON THE SUPPORTING SCHEDULES AND THE INFORMATION PERTAINING TO THE BOARD OF DIRECTORS. IN ADDITION, THE CONTRACT ADMINISTRATOR REVIEWED THE FINANCIAL INFORMATION REPORTED ON THE RETURN, COMPARING IT TO THE INFORMATION GENERATED INTERNALLY AND TO THE AUDITED FINANCIAL STATEMENTS. THESE REVIEWS WERE CONDUCTED PRIOR TO THE FILING OF THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY, AND ANY POTENTIAL CONFLICTS ARE DISCUSSED. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE ANNUALY DURING THE LAST QUARTER OF THE PLAN YEAR. THEY COMPLETE AN EVALUATON FORM AND THEN REVIEW THAT WITH EXECUTIVE DIRECTOR AND REVIEW THEIR COMPENSATION AT THAT TIME. FORM 990, PAGE 6, PART VI, LINE 19 THE PLAN MAKES THE REQUIRED DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGES IN CLAIMS PAYABLE TO BENEFIT PROVIDERS -575,543