2025-10-14T12:10:46-04:00 2024-12-31 205520612 L M HENDERSON & COMPANY LLP 450 E 96TH ST STE 200 INDIANAPOLIS IN 462403797 990 2024-01-01 237258552 INSURANCE COMPANY SUPPORTED ORGANIZATIONS GROUP BENEFIT PLAN INSU 3178755250 3601 VINCENNES ROAD INDIANAPOLIS IN 46268 RON CASSESSO CHAIRMAN 3178755250 2025-10-13 true true MICHELLE L ZIMMERMAN P00266120 3175661000 2025-10-14 2024 2025-03-06 01:10:19Z RON CASSESSO 3601 VINCENNES ROAD INDIANAPOLIS IN 46268 13861731 false X X 1966 ICSO H&W PROVIDES SIMPLIFIED ADMINISTRATION, EXPERT ADVICE, AND ACCESS TO A UNIQUE MIX OF EMPLOYEE BENEFITS PRODUCTS FOR INSURANCE COMPANY SUPPORTED ORGANIZATIONS, THEIR EMPLOYEES, AND RETIREES. 5 5 0 4 276011 210074 0 12886727 13766928 51925 94803 0 12938652 13861731 0 12120551 13039001 20000 0 0 482618 531098 12603169 13590099 335483 271632 4610769 4361629 2880478 2359706 1730291 2001923 ICSO H&W PROVIDES SIMPLIFIED ADMINISTRATION, EXPERT ADVICE, AND ACCESS TO A UNIQUE MIX OF EMPLOYEE BENEFITS PRODUCTS FOR INSURANCE COMPANY SUPPORTED ORGANIZATIONS, THEIR EMPLOYEES, AND RETIREES. false false TO PROVIDE LIFE, DENTAL, VISION, AND DISABILITY BENEFITS TO ELIGIBLE EMPLOYEES OF MEMBER COMPANIES OF THE ICSO HEALTH & WELFARE TRUST UNDER GROUP INSURANCE CONTRACTS WITH INSURANCE COMPANIES, TO ADMINISTER AND SERVICE MEDICAL HEALTH INSURANCE PLANS, SPONSORED BY THE MEMBER COMPANY, AND PROCURED THROUGH A BROKER OF RECORD FOR THE MEMBER COMPANY, AND TO ADMINISTER AND SERVICE FLEXIBLE SPENDING ACCOUNTS SPONSORED BY THE MEMBER COMPANY BY PROCESSING FUNDS OF THE MEMBER COMPANY TO PAY FSA BENEFITS THAT ARE LIMITED TO HEALTH CARE AND DEPENDENT CARE BENEFITS. TO ADMINISTER AND SERVICE PRE-AND POST-RETIREMENT HEALTH REIMBURSEMENT ACCOUNTS SPONSORED BY THE MEMBER COMPANY BY PROCESSING PREMIUM ONLY REIMBURSEMENTS AND WORKING WITH AN INDEPENDENT BENEFIT PROVIDER. 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 true false false true 4 0 true 0 true true false false false false false false false X 5 5 false true false false false false false true true false false true true true true false false false false false IN X RON CASSESSO 3178755250 3601 VINCENNES ROAD INDIANAPOLIS IN 46268 RON CASSESSO CHAIRMAN 2.00 X X 20000 0 0 HEIDI WEBER VICE CHAIRMA 1.00 X X 0 0 0 DAVID MIDDLETON TREASURER 1.00 X X 0 0 0 GREGG DYKSTRA SECRETARY 1.00 X X 0 0 0 SHAWN BRACE TRUSTEE 1.00 X 0 0 0 SUSAN ERNEY-GLEASON TRUSTEE 1.00 X 0 0 0 LATOYA HINES TRUSTEE 1.00 X 0 0 0 20000 false false false NAMIC INSURANCE AGENCY 3601 VINCENNES ROAD INDIANAPOLIS IN 46268 ADMINISTRATIVE 262683 1 EMPLOYER CONTRIBUTIONS 525100 13104722 13104722 EMPLOYEE CONTRIBUTIONS 525100 318622 318622 ADMINISTRATIVE FEES 525100 162376 162376 ADMINISTRATIVE FEES-POST 65 525100 157708 157708 ADMINISTRATIVE FEES-PRE 65 525100 13500 13500 10000 10000 13766928 94803 94803 13861731 13585720 276011 13039001 20000 20160 21800 14000 444 1862 54906 BENEFITS ADMINISTRATION 330592 INCOME TAXES 80232 MISCELLANEOUS 7102 13590099 0 0 0 2343917 2137127 2018911 1944695 97426 52303 150515 206196 21308 4610769 4361629 75117 168032 2805361 2191674 2880478 2359706 X 1730291 2001923 1730291 2001923 4610769 4361629 271632 X false true X true false RETIREE PROGRAM LIABILITY-POST 65 1976296 ADVANCE CONTRIBUTIONS 176594 INCOME TAXES PAYABLE 20548 RETIREE PROGRAM LIABILITY-PRE 65 18236 2191674 X 13861731 13861731 13861731 13590099 13590099 13590099 SCHEDULE D, PAGE 3, PART X THE PLAN IS FUNDED BY A TRUST THAT HAS RECEIVED A DETERMINATION LETTER ON JULY 18, 2019, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE (THE CODE). IN ACCORDANCE WITH SECTION 419A OF THE CODE, THE PLAN IS SUBJECT TO TRUST TAX RATES ON NET INCOME EARNED FROM UNRELATED BUSINESS ACTIVITIES. AS THE PLAN IS A FULLY INSURED VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION, MANAGEMENT FEE INCOME RELATED TO THE RETIREE PROGRAMS IS SUBJECT TO TAX. MANAGEMENT EVALUATES ALL SIGNIFICANT INCOME TAX POSITIONS THAT IT TAKES. FOR THE YEARS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023, 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 DECEMBER 31, 2024 AND DECEMBER 31, 2023. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE NO CURRENT AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ANNUAL INFORMATION RETURNS FOR THE PLAN ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED. FORM 990, PAGE 6, PART VI, LINE 3 ICSO GROUP BENEFIT PLAN DELEGATES ADMINISTRATION SERVICES TO NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES AND ITS SUBSIDIARY NAMIC INSURANCE AGENCY. SUCH SERVICES INCLUDE PROVISION OF BENEFITS, ENROLLMENT, PROVIDER COORDINATION, ACCOUNTING, RECORDKEEPING, ETC. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT. THE BOARD IS AUTHORIZED TO APPROVE THE REPORT BEFORE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INEREST POLICY IS REVIEWED AT ORIENTATION OF NEW TRUSTEES, AT TRUSTEE FIDUCIARY REVIEWS, AND AS NEEDED DURING MEETINGS. FORM 990, PAGE 6, PART VI, LINE 19 ICSO GROUP BENEFIT PLAN MAKES ALL REQUIRED DOCUMENTS AVAILABLE TO ITS MEMBERS AND TO THE PUBLIC UPON REQUEST. 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