2026-02-25T08:59:33-05:00 2025-09-30 370818432 KEMPER CPA GROUP LLP 625 S DAN JONES ROAD AVON IN 46123 990 2024-10-01 356548223 WV-WCI SCHOOL TRUST WV-W 5749928483 410 W MIAMI AVENUE LOGANSPORT IN 46947 GREGORY KORRECKT TREASURER 5749928483 2026-02-18 true true LESLEY A RHODEN CPA P00974533 3178399136 2026-02-18 2024 2025-03-06 01:10:19Z EXTENDED TO AUGUST 17 2026 NICOLE JACKS 410 W MIAMI AVENUE LOGANSPORT IN 46947 51297317 false X WWW.WVWCITRUST.COM X 1992 IN PROVIDE MEDICAL, LIFE, AND LONG-TERM DISABILITY BENEFITS TO APPROXIMATELY 2,500 SCHOOL EMPLOYEES. 52 52 0 0 0 47756188 50770954 405637 526363 0 48161825 51297317 0 44986984 48587584 203813 216242 0 0 2308657 2621655 47499454 51425481 662371 -128164 26096804 26284194 3775022 3566864 22321782 22717330 PROVIDE MEDICAL, LIFE, AND LONG-TERM DISABILITY BENEFITS TO APPROXIMATELY 2,500 SCHOOL EMPLOYEES. false false PROVIDE MEDICAL, LIFE, AND LONG-TERM DISABILITY BENEFITS TO APPROXIMATELY 2,500 SCHOOL EMPLOYEES. 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 false false false true 11 0 0 false false false false false false false false X 52 52 false false false false false false false true true false false true true false false false false false false false IN X TAMMY GELLINGER 5749928483 410 W MIAMI AVENUE LOGANSPORT IN 46947 GREGORY KORRECKT TREASURER 2.50 X X 6500 0 0 NICOLE JACKS PRESIDENT X X 0 0 0 JEFF GIBBONEY VICE PRESIDE X X 0 0 0 ROBERT RAMEY SECRETARY X X 0 0 0 HANNAH THOMAS-THOMPSON TRUSTEE X X 0 0 0 LAURIE HYDE TRUSTEE X 0 0 0 CHAD NUNLEY TRUSTEE X 0 0 0 TRACY ALBERTSON TRUSTEE X 0 0 0 JOHN SZABO TRUSTEE X 0 0 0 JILL CONNER TRUSTEE X 0 0 0 GREGORY LINTON TRUSTEE X 0 0 0 ANDREW TYLER TRUSTEE X 0 0 0 HEATHER OVERMYER TRUSTEE X 0 0 0 KAREN SHUMAN TRUSTEE X 0 0 0 JEFFREY BOND TRUSTEE X 0 0 0 DESSA FRANK TRUSTEE X 0 0 0 CHASTITY WOODRUM TRUSTEE X 0 0 0 KRISTIN MCCARTY TRUSTEE X 0 0 0 SARAH PAGE TRUSTEE X 0 0 0 TIM GROVE TRUSTEE X 0 0 0 DARA PILANT TRUSTEE X 0 0 0 LINLEY WHITCRAFT TRUSTEE X 0 0 0 MILES STUCKY TRUSTEE X 0 0 0 RALPH SHRADER TRUSTEE X 0 0 0 MICHAEL SCHIMPF TRUSTEE X 0 0 0 JESSYCA SOUTH TRUSTEE X 0 0 0 TANYA PEARSON TRUSTEE X 0 0 0 BENJAMIN BLANK TRUSTEE X 0 0 0 BRIAN BYRUM TRUSTEE X 0 0 0 DUSTIN HITT TRUSTEE X 0 0 0 TERESA MCCAMMON-ASCHE TRUSTEE X 0 0 0 LINDSEY BROWN TRUSTEE X 0 0 0 DELROY ORTMANN TRUSTEE X 0 0 0 JOSEPH KWISZ TRUSTEE X 0 0 0 JOAN MUNDY TRUSTEE X 0 0 0 KIMBERLY DEVANEY TRUSTEE X 0 0 0 MATHEW HEWITT TRUSTEE X 0 0 0 KRISTIN CHARLES TRUSTEE X 0 0 0 JILL MCCAMMACK TRUSTEE X 0 0 0 COREY SMITH TRUSTEE X 0 0 0 MICAH WILLIAMS TRUSTEE X 0 0 0 MISTY HARRISON TRUSTEE X 0 0 0 PHILIP HARRISON TRUSTEE X 0 0 0 JUSTIN RIDGE TRUSTEE X 0 0 0 CHRIS STITZLE TRUSTEE X 0 0 0 GEORGE BERGAN TRUSTEE X 0 0 0 ANDY CLINE TRUSTEE X 0 0 0 RYAN GLAZE TRUSTEE X 0 0 0 MICHAEL VITTORIO TRUSTEE X 0 0 0 JUDI HENDRIX TRUSTEE X 0 0 0 TIM MCROBERTS TRUSTEE X 0 0 0 SAMANTHA GILLINGHAM TRUSTEE X 0 0 0 6500 false false false MEDICAL, LIFE, & LTD 525100 50770954 50770954 50770954 526363 526363 51297317 50770954 526363 48587584 6500 198906 10836 58000 22000 2209643 8700 16162 407 3013 40497 MISCELLANEOUS 261233 CHARITABLE CONTRIBUTIONS 2000 51425481 0 0 0 26093320 26277848 3484 6346 26096804 26284194 3775022 3566864 3775022 3566864 X 22321782 22717330 22321782 22717330 26096804 26284194 -128164 523712 X X false true X true false OBLIGATION FOR CLAIMS INCURRED BUT 3566864 3566864 X 51821029 523712 523712 51297317 51297317 51953236 527755 527755 51425481 51425481 SCHEDULE D, PAGE 3, PART X THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FOR INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE AND THE PLAN SPONSOR BELIEVES THAT THE TRUST AND THE PLAN, AS AMENDED, CONTINUE TO QUALIFY AND OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN ADMINISTRATOR TO EVALUATE POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY FOR ANY UNCERTAIN POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAX AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XII, LINE 2D CHANGE IN BENEFIT OBLIGATION 208,158 CHANGE IN 3RD PARTY PAY 319,597 FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION REVIEWS THE FORM 990 AT THE BOARD MEETING PRIOR TO ITS FILING. ALL BOARD MEMBERS ARE GIVEN A COPY OF THE RETURN FOR THEIR RECORDS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. IN ADDITION, THE ORGANIZATION PROVIDES ITS MEMBERS A SUMMARY OF PLAN DESCRIPTION AND SUMMARY OF ANNUAL RESULTS. FORM 990, PAGE 12, PART XII, LINE 2C THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE THAT OVERSEES THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT.