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      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <OtherLiabilitiesOrgGrp>
        <Desc>LOSS RESERVES</Desc>
        <Amt>12845926</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>12845926</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1295495</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1295495</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>30107</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>30107</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1325602</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>2677500</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>2677500</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>30107</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>30107</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>2707607</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION ASSESSES INCOME TAX POSITIONS FOR ALL YEARS SUBJECT TO EXAMINATION BASED UPON EVALUATION OF THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE REPORTING DATE. INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE TO BE RECOGNIZED. AS OF DECEMBER 31, 2023, 2022, AND 2021, THE ASSOCIATION BELIEVES IT DOES NOT HAVE AND HAS NOT RECORDED A LIABILITY FOR ANY UNCERTAIN TAX POSITIONS. THE ASSOCIATIONS RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR U.S. FEDERAL TAX PURPOSES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>STEVE MURRELL, STATE FARM INSURANCE 18634 SOUTHWEST 92ND TERRACE TUALATIN, OR 97062 ADRIANA ZERIO, AMERICAN FAMILY MUTUA PO BOX 1925 JEFFERSON CITY, MO 65102 KIMBERLEE REESE, LANDCAR/TOTAL CARE 9350 SOUTH 150 EAST, STE 220 SANDY, UT 84070 DREW SCHOEWENGERDT, ALLSTATE INSURAN 6433 WEST 8170 SOUTH WEST JORDAN, UT 84081 KEITH ANDREWS, BEAR RIVER MUTUAL 778 WINCHESTER STREET MURRAY, UT 84107 SCOTT WESTRA, WORKERS COMP. FUND 100 WEST TOWNE RIDGE PARKWAY SANDY, UT 84070 GENE HAAS, AUTO-OWNERS INSURANCE 13968 S BANGERTER PKWY DRAPER, UT 84020</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR, JIM CHRISTENSEN, WILL REVIEW A DRAFT COPY OF THE FORM 990 BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LOSS RESERVES ARE NOT REPORTED ON THE AUDITED STATEMENT OF FINANCIAL POSITION, BUT INSTEAD ARE DISCLOSED IN AN AUDIT FOOTNOTE. HOWEVER, THESE AMOUNTS ARE REPORTED ON THE FORM 990 TO PROVIDE MORE ADEQUATE DISCLOSURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN LOSS RESERVE 1,250,501</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>