2026-09-01T14:11:53-05:00 2025-12-31 582487348 Aprio Advisory Group LLC 2002 Summit Boulevard Suite 120 Atlanta GA 30319 990 2025-01-01 581391591 Georgia Insurers Insolvency Pool GEOR 7706219835 3700 Crestwood Parkway Ste 400 Duluth GA 30096 Frank Knighton Jr Executive Director 7706219835 2026-07-29 1 Stacy Cullen P00974308 4048929651 2026-07-27 2025 Frank Knighton Jr 3700 Crestwood Parkway Ste 400 Duluth GA 30096 17431629 0 X N/A X 1970 GA The Pool was established to provide certain protections to policyholders of insolvent insurers in accordance with OCGA 33-36-1 ET SQ. 7 7 0 8 0 0 0 0 1604197 11329365 3940841 6102264 0 0 5545038 17431629 0 0 6030379 5651431 0 0 0 0 0 1967090 1996981 7997469 7648412 -2452431 9783217 142537505 152320722 0 0 142537505 152320722 To protect Georgia resident policyholders and claimants against failure in the performance of contractual obligations due to the insolvency of an authorized insurance company. 0 0 The persons benefited by the pool were Georgia resident policyholders and claimants of insolvent property and casualty insurance companies. When an admitted insurer is declared insolvent and ordered into liquidation, the pool is required to fulfill certain of the contractual obligations of that company in order to protect Georgia residents. 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 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 0 1 150 0 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 1 1 1 1 0 0 1 1 1 1 0 0 1 1 0 GA X Georgia Insurers Insolvency Pool 7706219835 3700 Crestwood Parkway Ste 400 Duluth GA 30096 X Jacqueline M Schaendorf Chairman 0.10 X X 0 0 0 Cheri Svehla Vice-Chair 0.10 X X 0 0 0 Scott Mcdonough Director 0.10 X 0 0 0 Gary Willis Director 0.10 X 0 0 0 Bill Prather as of October 2025 Director 0.10 X 0 0 0 Kristen Essig Director 0.10 X 0 0 0 Nancy Allen Director 0.10 X 0 0 0 Raymond G Waugh thru October 2025 Director 0.10 X 0 0 0 0 0 0 0 0 0 0 Marchman-Steele Agency INC 3700 Crestwood Parkway Suite 400 Duluth GA 30096 Management 1597581 1 Liquidation Proceeds 524298 11329365 11329365 11329365 6102264 6102264 17431629 11329365 0 6102264 5651431 1834068 87281 24400 30000 21232 7648412 3119212 3556293 139418293 148764429 142537505 152320722 0 0 X 142537505 152320722 142537505 152320722 142537505 152320722 9783217 0 X X 0 1 X 1 0 1 0 0 0 X 17431629 0 17431629 0 17431629 7648412 0 7648412 0 7648412 Part X, Line 2: No provision has been made for income taxes in the financial statements, as the Entity is exempt from federal income tax under Internal Revenue Code Section 501(c)(6). The applicable accounting standards state that a tax benefit arising from uncertain tax position can only be recognized for financial reporting purposes if, and to the extent that, the position is more likely than not to be sustained in an audit by the applicable taxing authority. There were no unrecognized tax benefits and related tax liabilities at December 31, 2025. The Entity is no longer subject to income tax examinations for calendar years prior to 2022. A Treasury Note 581391591 91282CGE5 2023-05-22 2952304 Fixed Interest 0 0 0 B Treasury Note 581391591 91282CGE5 2023-05-31 2459033 Fixed Interest 0 0 0 C Treasury Note 581391591 912828P46 2023-12-20 3318055 Fixed Interest 0 0 0 D FHLB 581391591 313373B68 2023-02-28 1989686 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury Note 581391591 91282CGR6 2023-05-22 2973619 Fixed Interest 0 0 0 B Treasury Note 581391591 91282CGV7 2023-05-31 2474313 Fixed Interest 0 0 0 C Treasury Note 581391591 91282CHH7 2023-06-30 3479875 Fixed Interest 0 0 0 D Treasury Note 581391591 91282CHM6 2023-09-08 3483410 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury Note 581391591 912828Y95 2023-07-31 1864438 Fixed Interest 0 0 0 B Treasury Note 581391591 9128282A7 2023-08-18 3204688 Fixed Interest 0 0 0 C Treasury Note 581391591 91282CHY0 2023-09-27 2991375 Fixed Interest 0 0 0 D Treasury Note 581391591 912828U24 2023-07-31 1859000 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury Note 581391591 912828Z78 2023-11-01 1805688 Fixed Interest 0 0 0 B Treasury Note 581391591 912828V98 2023-11-01 1849125 Fixed Interest 0 0 0 C Treasury Note 581391591 912828X88 2023-11-01 1845609 Fixed Interest 0 0 0 D Treasury Note 581391591 912810FA1 2023-11-22 3743414 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury Note 581391591 9128283F5 2023-11-22 3237008 Fixed Interest 0 0 0 B Treasury note 581391591 91282CBZ3 2024-01-25 2239668 Fixed Interest 0 0 0 C Treasury note 581391591 9128284N7 2024-01-25 2396699 Fixed Interest 0 0 0 D Treasury note 581391591 91282CJT9 2024-03-06 3478521 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury note 581391591 912810FB9 2024-03-06 2136109 Fixed Interest 0 0 0 B Treasury note 581391591 9128283W8 2024-03-19 4244068 Fixed Interest 0 0 0 C Treasury note 581391591 9128284V9 2024-04-23 2797289 Fixed Interest 0 0 0 D FHLB 581391591 3130AFFX0 2024-05-13 3812215 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury note 581391591 91282CDF5 2024-06-03 4389180 Fixed Interest 0 0 0 B Treasury note 581391591 9128286B1 2024-06-28 3740625 Fixed Interest 0 0 0 C Treasury note 581391591 9128286T2 2024-07-18 3257051 Fixed Interest 0 0 0 D Treasury note 581391591 9128286T2 2024-08-23 4744727 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury note 581391591 91282CFJ5 2024-10-03 6888438 Fixed Interest 0 0 0 B Treasury note 581391591 912810FJ2 2024-12-13 6533798 Fixed Interest 0 0 0 C Treasury note 581391591 91282CLC3 2025-01-17 2958949 Fixed Interest 0 0 0 D Treasury note 581391591 91282CJW2 2025-02-20 3961185 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury note 581391591 91282CFT3 2025-03-18 6005109 Fixed Interest 0 0 0 B Treasury note 581391591 91282CGJ4 2025-07-14 2946647 Fixed Interest 0 0 0 C Treasury note 581391591 91282CGQ8 2025-09-22 3049823 Fixed Interest 0 0 0 D Treasury note 581391591 91282CMZ1 2025-11-24 3043940 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury note 581391591 912810FM5 2025-10-20 4465250 Fixed Interest 0 0 0 B Treasury note 581391591 91282CHR5 2025-11-20 4067813 Fixed Interest 0 0 0 C Treasury note 581391591 91282CHW4 2025-12-17 3065625 Fixed Interest 0 0 0 D Treasury note 581391591 91282CHZ7 2025-12-22 4178262 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A Treasury note 581391591 91282CNM9 2025-07-30 3511347 Fixed Interest 0 0 0 B Treasury note 581391591 91282CEM9 2025-04-22 2414873 Fixed Interest 0 0 0 C Treasury note 581391591 91282CKJ9 2025-08-19 2530700 Fixed Interest 0 0 0 D Treasury note 581391591 91282CKZ3 2025-05-19 5048750 Fixed Interest 0 0 0 A 0 0 0 1 B 0 0 0 1 C 0 0 0 1 D 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 Form 990, Part VI, Section A, line 3 The association contracts with the Marchman Steele Agency, Inc. to carry out the day-to-day management responsibilities of the association. Form 990, Part VI, Section A, line 7a The board members are appointed by the insurance commissioner in accordance with the procedures outlined in the Plan of Operation. Form 990, Part VI, Section A, line 7b The association comes under the immediate supervision of the Insurance Commissioner. Form 990, Part VI, Section B, line 11b After the return is reviewed thoroughly by the administrator's CFO and the executive director, the return is forwarded to the board members for their comments prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Each year, all directors and officers of the Association and key employees of the Administrator are provided with notice of the Conflicts of Interest Policy which is to be signed and returned to the Executive Director to keep with the Association's records. Any conflicts are to be disclosed on the signed statement. The conflicts of interest policy is enforced by the officers of the Board of Directors of the Association in accordance with the policy. Form 990, Part VI, Section B, line 15 Each year the board of directors reviews the salaries of the Executive Director and other key employees of the administrator and the billing rates and practices of the association. Form 990, Part VI, Section C, line 19 The Annual Report and the Audited Financial Statement of the Pool are provided to the Insurance Commissioner and others upon request. The Pool is governed by Chapter 36, Title 33 of the Georgia Insurance Code to accomplish its mission. Form 990, Part XII, Line 1: The organization is using the modified cash method. Part XII Line 2C: The organization's audit committee recommends the independent accounting firm to the board for approval and oversees the audit.