2025-11-13T09:41:08+00:00 2024-12-31 440160260 Forvis Mazars LLP 4161 Piedmont Parkway Suite 310 Greensboro NC 27410 990 2024-01-01 561804113 Hendrick Automotive Group Voluntary Employees' Beneficiary Association Trus t HEND 7045685550 6000 Monroe Road 100 Charlotte NC 28212 Scott Ennis Trustee 7045685550 2025-11-13 true true Brian Doud P01748393 3368895156 2025-11-12 2024 2025-03-06 01:10:19Z Scott Ennis 6000 Monroe Road 100 Charlotte NC 28212 114685593 false X N/A X 1994 NC Provide healthcare and life insurance benefits 3 0 0 0 0 0 0 100685783 114244379 453874 441214 0 0 101139657 114685593 0 0 89554789 108308471 0 0 0 0 0 11038774 13402701 100593563 121711172 546094 -7025579 22727015 15701436 3175 3175 22723840 15698261 Provide health care and life insurance benefits false false 121711172 114244379 The Hendrick Automotive Group Voluntary Employees' Beneficiary Association Trust was established as a voluntary employees beneficiary association used for funding and payment of plan benefits for the employees of Hendrick Automotive Group. Plan benefits include major medical, dental expense, short-term disability, and group life insurance. 121711172 false 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 false true false false false false true 1 0 true 0 false false false false false false false false X 3 0 false false false false false false false true true false false false true false false false false false false false false false X Cassie Thompson 7045685550 6000 Monroe Road Suite 100 Charlotte NC 28212 Gary Davis Board Member 1.0 X X 0 0 0 Kirk Heppler Board Member 1.0 X X 0 0 0 Scott Ennis Board Member 1.0 X X 0 0 0 0 0 0 false false false Luminare Health Benefits 2105 Water Ridge Pkwy Charlotte NC 28217 Facilitates plan claims 2740119 1 0 Employer Contributions 525100 95428600 95428600 Employee Contributions 525100 18815779 18815779 0 0 0 0 114244379 441214 441214 0 0 0 0 0 0 0 0 0 0 114685593 114244379 0 441214 108308471 108308471 0 0 0 0 6779612 6779612 Administrative Expenses 6623089 6623089 0 0 0 0 121711172 121711172 0 0 8328793 10589251 10453874 2895088 3944348 2217097 0 0 0 0 0 0 0 0 0 0 0 0 22727015 15701436 3175 3175 0 0 0 0 3175 3175 22723840 15698261 22723840 15698261 22727015 15701436 -7025579 0 X false true true false 0 X 114685593 0 0 114685593 0 0 114685593 121711172 0 0 121711172 0 0 121711172 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The following is an excerpt from the financial statement of Hendrick Automotive Group Employee Benefit Plan regarding the adoption of FIN 48: The VEBA trust funding certain benefits of the Plan received an exemption letter from the Internal Revenue Service ("IRS"), dated July 22, 1994, stating that the trust is tax-exempt under to provisions of Section 501(c)(9) of the Internal Revenue Code ("IRC"). However, as a result of the Plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded in 2024 for unrelated business taxable income. In addition, the Plan and the trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the trust. The Employer believes that the trust, as amended, continues to qualify and operate in accordance with applicable provisions of the IRC, and therefore, believes that the related trust is tax-exempt. GAAP requires Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan administrator has analyzed the tax positions taken by the Plan, and has concluded that, as of December 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Form 990, Part VI, Line 11b Review of form 990 by governing body The principal officer reviews the form 990 once it is prepared by the organization's outside accounting firm. The form 990 is provided to the governing body, the board of trustees, prior to filing with the IRS. Form 990, Part VI, Line 19 Required documents available to the public The organization provides copies upon request Hendrick Automotive Group 6000 Monroe Road Charlotte NC 28212 561794980 Automotive Group NC NA N/A false false false false false false false false false false false false false false false false false false false false false