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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>ACTUARIALLY DETERMINED ACCRUED EMPLOYEE WORKERS COMP BENEFITS</Desc>
        <Amt>2805371</Amt>
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      <TotalLiabilityAmt>2805371</TotalLiabilityAmt>
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    <IRS990ScheduleO documentId="R000005" softwareId="23018249" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III (Cont. 1)</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WORKERS' COMPENSATION TRUST WAS ESTABLISHED IN 1986 TO PROVIDE FUNDS TO PAY FOR WORKERS' COMPENSATION CLAIMS FOR THE EMPLOYEES OF THE COUNTY OF NORTHAMPTON IN PENNSYLVANIA. THE COUNTY IS A "HOME RULE" FORM OF COUNTY GOVERNMENT IN THE COMMONWEALTH OF PENNSYLVANIA. ADMINISTRATIVE FUNCTIONS ARE UNDER THE CONTROL OF AN ELECTED COUNTY EXECUTIVE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>CLAIMS AND ADMINISTRATIVE FEES ARE PAID AND THE TAX REPORTED BY AN EXTERNAL CLAIMS ADMINISTRATOR UNDER THEIR TAX ID. ACTUARIAL SERVICES ARE PAID BY AND REPORTTED UNDER THE COUNTY OF NORTHAMPTON'S TAX ID.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>WORKERS' COMPENSATION CLAIMS PROCESSING WAS CONTRACTED OUT TO PMA MANAGEMENT CORPORATION UNTIL 10/31/2015. THEN, CLAIMS PROCESSING WAS CONTRACTED OUT TO NLA UNTIL NOVEMBER 2023. FROM THERE, PMA WAS AGAIN CONTRACTED TO HANDLE CLAIMS PROCESSING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 8a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUST IS ADMINISTERED BY THE COUNTY ADMINISTRATION'S EMPLOYEES AS PART OF THEIR DAY TO DAY OPERATIONS. THEREFORE, NO FORMAL MEETINGS ARE HELD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUST IS ADMINISTERED BY THE COUNTY ADMINISTRATION'S EMPLOYEES AS PART OF THEIR DAY TO DAY OPERATIONS. THEREFORE, NO FORMAL MEETINGS ARE HELD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PRESENTED TO THE COUNTY OF NORTHAMPTON DIRECTOR OF FISCAL AFFAIRS FOR SIGNATURE. THE TRUST IS CONTROLLED BY THE COUNTY OF NORTHAMPTN AND DOES NOT HAVE A FORMAL BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUST DOES NOT HAVE EMPLOYEES OR DIRECTORS. THE COUNTY OF NORTHAMPTON HAS ESTABLISHED POLICIES COVERING CONFLICT OF INTEREST, WHISTLEBLOWER, AND DOCUMENT RETENTION AND DESTRUCTION POLICIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION CAN BE REQUESTED THROUGH THE COUNTY OF NORTHAMPTON'S WEBSITE AT HTTPS://WWW.NORCOPA.GOV</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section A, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUST IS CONTROLLED BY THE COUNTY OF NORTHAMPTON AND DOES NOT HAVE OFFICERS, DIRECTORS, OR EMPLOYEES.</ExplanationTxt>
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          <AddressLine1Txt>669 WASHINGTON STREET</AddressLine1Txt>
          <CityNm>EASTON</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>18042</ZIPCd>
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        <EIN>246000741</EIN>
        <PrimaryActivitiesTxt>GOVERNMENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509(A)3</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
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      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
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      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
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