2024-10-28T09:00:56-05:00 2023-12-31 351509921 SWARTZ RETSON & CO PC 235 E 86TH AVENUE MERRILLVILLE IN 46410 990 2023-01-01 363276312 LAND O 'FROST INC VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION PLAN LAND 2199619660 10109 COLUMBIA AVENUE MUNSTER IN 46321 GEORGE SMOLAR TRUSTEE 2199619660 2024-10-23 1 0 RICHARD A YOUNG P00367526 2197693616 2024-10-16 2023 2024-10-15 13:58:12Z GEORGE SMOLAR 10109 COLUMBIA AVENUE MUNSTER IN 46321 14718825 0 X N/A X 1983 IN TO PROVIDE ELIGIBLE EMPLOYEES OF LAND O'FROST, INC. AND THEIR FAMILIES WITH HEALTH, ACCIDENT, LIFE OR SIMILAR WELFARE BENEFITS. 2 2 0 0 0 0 0 0 12301485 14718192 93 633 0 0 12301578 14718825 0 0 11533941 13723306 0 0 0 0 0 424728 428614 11958669 14151920 342909 566905 305895 1264903 1002341 1394444 -696446 -129541 TO PROVIDE ELIGIBLE EMPLOYEES OF LAND O'FROST, INC. AND THEIR FAMILIES WITH HEALTH, ACCIDENT, LIFE OR SIMILAR WELFARE BENEFITS. 0 0 PROVIDE HEALTH, ACCIDENT, LIFE OR SIMILAR WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES AND OTHER DEPENDENTS OF LAND O'FROST,INC. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X GEORGE SMOLAR 2199619660 10109 COLUMBIA AVENUE MUNSTER IN 46321 X DAVID VAN EEKEREN TRUSTEE 1.00 X 0 0 0 GEORGE SMOLAR TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 525100 12783785 12783785 EMPLOYEE CONTRIBUTIONS 525100 1934407 1934407 14718192 633 633 14718825 14718825 0 0 13723306 14000 ADMINISTRATIVE EXPENSE 325508 COMMISSION EXPENSE 89106 14151920 305895 1264903 305895 1264903 28000 14000 974341 1380444 1002341 1394444 X 0 0 0 0 -696446 -129541 -696446 -129541 305895 1264903 566905 0 X X 0 1 X 1 0 0 ACCRUED UNPAID CLAIMS 1380444 1380444 X 14718825 0 14718825 0 14718825 0 0 0 0 0 PART X, LINE 2: 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 IF THE PLAN HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY APPLICABLE TAXING AUTHORITIES. THE PLAN ADMINISTRATOR HAS ANALYZED TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR THAT WOULD REQUIRE DISCLOSURE IN THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 8A THE ORGANIZATION HOLDS MEETINGS QUARTERLY, AND NO MINUTES ARE RECORDED. THE ITEMS DISCUSSED AT THE ORGANIZATION'S QUARTERLY MEETINGS ARE DISCUSSED AT THE ORGANIZATION'S BOARD OF DIRECTORS' MEETINGS. THE BOARD OF DIRECTORS' MEETING MINUTES ARE RECORDED, INCLUDING ITEMS DISCUSSED REGARDING THE ORGANIZATION'S QUARTERLY MEETINGS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HOLDS MEETINGS QUARTERLY, AND NO MINUTES ARE RECORDED. THE ITEMS DISCUSSED AT THE ORGANIZATION'S QUARTERLY MEETINGS ARE DISCUSSED AT THE ORGANIZATION'S BOARD OF DIRECTORS' MEETINGS. THE BOARD OF DIRECTORS' MEETING MINUTES ARE RECORDED, INCLUDING ITEMS DISCUSSED REGARDING THE ORGANIZATION'S QUARTERLY MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 RETURN WILL FIRST BE REVIEWED BY THE BOARD OF TRUSTEES, AND THEN SIGNED BY A TRUSTEE BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION DOES HAVE A BOARD OF TRUSTEES THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.