2026-08-24T15:48:29-04:00 2025-11-30 205520612 L M HENDERSON & COMPANY LLP 450 E 96TH ST STE 200 INDIANAPOLIS IN 462403797 990 2024-12-01 467130790 ASSOCIATION HEALTH & WELFARE VEBA MASTER TRUST ASSO 5024996880 9600 BROWNSBORO ROAD STE 300 LOUISVILLE KY 40241 STEPHEN GREGORY TRUSTEE 5024996880 2026-08-24 true false MICHELLE L ZIMMERMAN P00266120 3175661000 2026-08-24 2024 2025-03-06 01:10:19Z INDIANA EMPLOYERS TRUST STEPHEN GREGORY 11420 BLUEGRASS PARKWAY LOUISVILLE KY 402992348 7505335 false X X 2014 KY SERVES AS A FUNDING VEHICLE FOR PROVIDING LIFE, SICKNESS, ACCIDENT AND OTHER BENEFITS SUCH AS WELFARE BENEFITS CONTEMPLATED BY CODE 501(C)(9) THROUGH THE PURCHASE OF INSURANCE. 3 0 0 0 0 9998956 7505335 0 0 9998956 7505335 0 9756496 7330374 0 0 0 218561 160245 9975057 7490619 23899 14716 350179 361288 81373 77766 268806 283522 SERVES AS A FUNDING VEHICLE FOR PROVIDING LIFE, SICKNESS, ACCIDENT AND OTHER BENEFITS SUCH AS WELFARE BENEFITS CONTEMPLATED BY CODE 501(C)(9) THROUGH THE PURCHASE OF INSURANCE. false false 7330374 7505335 MAINTAIN EMPLOYEE HEALTHCARE PLAN BENEFITS FOR OVER 600 PARTICIPANTS AND FAMILY MEMBERS ELIGIBLE TO PARTICIPATE IN THE PLAN. 7330374 false false false false false false false false false false 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 2 0 0 false false false false false false false false X 3 0 true false false false false true false true true false false true true true true true true false false false X SHEPHERD INSURANCE 5024996880 9600 BROWNSBORO ROAD STE 300 LOUISVILLE KY 40241 X STEPHEN GREGORY TRUSTEE 1.00 X 0 0 0 J TRENT HUNT TRUSTEE 1.00 X 0 0 0 JACOB JULIUS TRUSTEE 1.00 X 0 0 0 false false false BILLED MONTHLY PREMIUM 7496485 7496485 COBRA PREMIUM 8850 8850 7505335 7505335 7505335 7330374 7330374 134033 134033 14500 14500 6326 6326 5386 5386 7490619 7330374 160245 0 297439 351547 2685 2297 49352 6894 703 550 350179 361288 36196 25945 45177 51821 81373 77766 X 268806 283522 268806 283522 350179 361288 14716 X false true X true false X 7505335 7505335 7505335 7490619 7490619 7490619 SCHEDULE D, PAGE 3, PART X THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON NOVEMBER 6, 2014, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE PURSUANT TO SECTION 501(C)(9). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLANS TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. IN ACCORDANCE WITH SECTION 419A OF THE INTERNAL REVENUE CODE, THE PLAN IS SUBJECT TO PLAN TAX RATES ON NET INCOME EARNED FROM UNRELATED BUSINESS ACTIVITIES. AS THE PLAN IS A FULLY INSURED VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION, INVESTMENT INCOME LESS RELATED INVESTMENT FEES ARE SUBJECT TO TAX, EXCLUDING INVESTMENT INCOME (IF ANY EXISTS) FROM TAX EXEMPT SOURCES. FOR THE YEARS ENDED NOVEMBER 30, 2025 AND NOVEMBER 30, 2024, THE PLAN DID NOT INCUR ANY FEDERAL OR STATE INCOME TAX EXPENSE. MANAGEMENT EVALUATES ALL SIGNIFICANT INCOME TAX POSITIONS THAT IT TAKES. FOR THE YEARS ENDED NOVEMBER 30, 2025 AND NOVEMBER 30, 2024, 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 YEARS ENDED NOVEMBER 30, 2025 AND NOVEMBER 30, 2024. THE TAX RETURNS OF THE PLAN ARE SUBJECT TO EXAMINATION BY THE TAXING AUTHORITY, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THE TAX RETURNS WERE FILED. FORM 990, PAGE 1, ITEM C INDIANA EMPLOYERS TRUST FORM 990, PAGE 6, PART VI, LINE 2 SHEPHERD INSURANCE SHEPHERD INSURANCE BUSINESS PARTNERS FORM 990, PAGE 6, PART VI, LINE 7A ELECTION OF MEMBERS AND THEIR RIGHTS NOTICES ARE SENT TO ALL PARTICIPATING MEMBERS ASKING FOR NOMINATIONS. MEMBERS VOTE ON THE NOMINATIONS. FORM 990, PAGE 6, PART VI, LINE 11B THIS 990 IS REVIEWED BY STEPHEN CHURCH, ADMINISTRATIVE TRUSTEE, WHO IS GRANTED AUTHORITY FROM BOARD OF TRUSTEES TO FINALIZE THE RETURN. MR. CHURCH REPORTS THE SUMMARY AND STATUS OF 990 FILINGS TO THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICTS OF INTEREST POLICY IS REVIEWED AND MONITORED AT LEAST ANNUALLY BY THE BOARD OF TRUSTEES AND ENFORCED AS NECESSARY. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST BY ANY PARTICIPATING PARTICIPANT. NOTICES ARE SENT OUT WHEN ANNUAL REPORTS ARE COMPLETE TO PARTICIPANTS AND COPIES WILL BE PROVIDED UPON REQUEST.