﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-13T12:26:00-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204287594</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HORIZON CPA SERVICES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9745 RANDALL DR STE 140</AddressLine1Txt>
        <CityNm>CARMEL</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46280</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>351935010</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>JOHNS DENTAL LABORATORIES</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>EMPLOYEE BENEFIT TRUST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>JOHN</BusinessNameControlTxt>
      <PhoneNum>8122326026</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 606</AddressLine1Txt>
        <CityNm>TERRE HAUTE</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47808</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARNI BUIS</PersonNm>
      <PersonTitleTxt>TRUSTEE</PersonTitleTxt>
      <PhoneNum>8123789960</PhoneNum>
      <SignatureDt>2026-08-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SARA L SPOHR CPA</PreparerPersonNm>
      <PTIN>P00950368</PTIN>
      <PhoneNum>3176441468</PhoneNum>
      <PreparationDt>2026-08-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingOtherDesc>MODIFIED CASH</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="9">X</Organization501cInd>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>19249</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>19241</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>8</InvestmentIncomeAmt>
      <TotalRevenueAmt>19249</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>14805</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4040</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>35</OtherExpensesTotalAmt>
      <TotalExpensesAmt>18880</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>369</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>1864</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2233</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>1864</BOYAmt>
        <EOYAmt>2333</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>1864</BOYAmt>
        <EOYAmt>2333</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>100</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>1864</BOYAmt>
        <EOYAmt>2233</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>EMPLOYEE BENEFITS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE SOLE PURPOSE OF MAINTAINING A TAX-EXEMPT TRUST IS TO PROVIDE BENEFITS AS COVERED BY THE APPROVED PLAN FOR ALL ELIGIBLE EMPLOYEES ON A NON DISCRIMINATORY BASIS. THE EMPLOYER, ACTIVE EMPLOYEES AND ELIGIBLE COBRA BENEFICIARIES CONTRIBUTE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>14805</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>14805</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY NEUENSCHWANDER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARNI BUIS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DUNN ASSOC BENEFIT ADMINISTRATOR</PersonNm>
        <USAddress>
          <AddressLine1Txt>4550 MIDDLE ROAD</AddressLine1Txt>
          <CityNm>COLUMBUS</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>47203</ZIPCd>
        </USAddress>
        <PhoneNum>8123789960</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OTHER FEES 35 TOTAL 35</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE PURPOSE OF MAINTAINING A TAX-EXEMPT TRUST IS TO PROVIDE BENEFITS AS COVERED BY THE APPROVED PLAN FOR ALL ELIGIBLE EMPLOYEES ON A NON DISCRIMINATORY BASIS. THE EMPLOYER, ACTIVE EMPLOYEES AND ELIGIBLE COBRA BENEFICIARIES CONTRIBUTE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>