Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
EIN 61-0408077 • 501(c)6 • Louisville, KY
Profile
The plan provides residual market mechanisms for personal and commercial vehicle coverage in kentucky. The plan assists high-risk motorists in obtaining auto insurance and distributes the risk to insurers operating in kentucky.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 111.8% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Down$1,030,129
Down $26,994 (-2.6%) from 2024
Liabilities
Down$77,533
Down $50,177 (-39%) from 2024
Net Assets
Up$952,596
Up $23,183 (+2.5%) from 2024
Revenue
Down$360,194
Down $2,022 (-0.6%) from 2024
Expenses
Down$337,011
Down $75,341 (-18%) from 2024
Net Income
Up$23,183
Up $73,319 (+146%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The plan provides residual market mechanisms for personal and commercial vehicle coverage in kentucky. The plan assists high-risk motorists in obtaining auto insurance and distributes the risk to insurers operating in kentucky.
To assist high-risk motorists in obtaining auto insurance and distribute the risk to ky insurers.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $929,413 | $952,596 | ▲ $23,183 |
| Savings and Temporary Cash Investments | $755,310 | $713,541 | ▼ $41,769 |
| Cash and Non-Interest-Bearing Accounts | $65,317 | $41,125 | ▼ $24,192 |
| Accounts Receivable | $7,739 | $10,437 | ▲ $2,698 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,057,123 | $1,030,129 | ▼ $26,994 |
| Other Assets Total | $228,757 | $265,026 | ▲ $36,269 |
| Liabilities | |||
| Other Liabilities | $85,741 | $52,367 | ▼ $33,374 |
| Accounts Payable and Accrued Expenses | $41,969 | $25,166 | ▼ $16,803 |
| Total Liabilities | $127,710 | $77,533 | ▼ $50,177 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $929,413 | $952,596 | ▲ $23,183 |
| Total Liabilities and Net Assets / Fund Balance | $1,057,123 | $1,030,129 | ▼ $26,994 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $108,943 | - | - |
| Name | Title |
|---|---|
| George Moore | Chairperson |
| Brad Erdman | Vice-chairperson |
| Bert Hackenberg | Director |
| Christopher Migliozzi | Director |
| Kristen Mellinger | Director |
| Raquel Vega-gaskins | Director |
| Rudy Schlich | Director |
| Stephen Hillis | Secretary-treasurer/plan Manager |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Fair Plan Cost Sharing Alliance LLC | Contract Labor | PO BOX 437249, Louisville, KY 40243 | $155,524 |
| Line Item | Amount |
|---|---|
| Other Expenses | $337,011 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | - | - | - | $161,578 |
| Fees for Services Management | - | - | - | $38,409 |
| Fees for Services Accounting | - | - | - | $15,750 |
| Occupancy | - | - | - | $6,400 |
| Information Technology | - | - | - | $5,263 |
| Other Expenses | - | - | - | $2,313 |
| Insurance | - | - | - | $2,036 |
| Office Expenses | - | - | - | $1,742 |
| Fees for Services Legal | - | - | - | $112 |
| Total Functional Expenses | $0 | $0 | $0 | $337,011 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $337,011 |
| Expenses per Audited Statements | $256,046 |
| Total Expenses per Audited Statements | $256,046 |
| Expenses Not Reported on Financial Statements | $80,965 |
| Other Expense Adjustments | $80,965 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Insurance Reserves | $52,367 |
“The plan manager reviews the 990 and shares a copy of the 990 with the governing committee as appropriate due to the make up of the governing committee consisting of insurance representatives.”
“All members of the governing committee are required annually to submit a completed conflict of interest policy to the plan.”
“The plan manager is an employee of a related organization and is contracted by the plan. An executive committee of that related organization, composed of independent governing committee members, meet on an annual basis to determine the salary adjustment for the plan manager.”
“The plan determines whether or not to make its governing documents, conflict of interest policy and financial statements available to the public upon request.”
“The plan contracts personnel from a related organization under a cost sharing agreement. These individuals are employees of the related organization and are reported on the payroll report of that related organization. Thus, no form w-3 or payroll tax returns are filed in the plan's name. These forms were appropriately filed in the name of the related organization.”
“Other 6,054. Contracted services 155,524.”
“The plan uses the statutory basis of accouting in accordance with the financial reporting provisions prescribed or permitted by the commonwealth of kentucky department of insurance.”
“The plan is exempt from federal, state and local income taxes as a not-for-profit entity as described under internal revenue code section 501(c)(6). The plan files an information return in the u.s. Federal jurisdiction. As of december 31, 2025 and 2024, the plan did not have any accrued interest or penalties related to income tax liabilities, and no interest or penalties have been charged to operations for the years then ended.”
“Assessment reapportionment 80,965.”
“Assessment reapportionment 80,965.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 41969 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 25166 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7739 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 10437 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO ASSIST HIGH-RISK MOTORISTS IN OBTAINING AUTO INSURANCE AND DISTRIBUTE THE RISK TO KY INSURERS. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | STEPHEN HILLIS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5023278909 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 437249 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40243 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 65317 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 41125 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 155524 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 437249 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 40243 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | FAIR PLAN COST SHARING ALLIANCE LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONTRACT LABOR |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 26370 |
| IRS990/CYOtherExpensesAmt | 0 | 337011 |
| IRS990/CYOtherRevenueAmt | 0 | 2950 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 330874 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 23183 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 337011 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 360194 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PROVIDE RESIDUAL MARKET MECHANISMS FOR PERSONAL AND COMMERCIAL VEHICLE COVERAGE IN KENTUCKY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15750 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 112 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 38409 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 161578 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 37.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 91452 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRISTOPHER MIGLIOZZI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GEORGE MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KRISTEN MELLINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RAQUEL VEGA-GASKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRAD ERDMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | STEPHEN HILLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RUDY SCHLICH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BERT HACKENBERG |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 311166 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE-CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY-TREASURER/PLAN MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1980 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 360194 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 5263 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2036 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 26370 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 26370 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE PLAN PROVIDES RESIDUAL MARKET MECHANISMS FOR PERSONAL AND COMMERCIAL VEHICLE COVERAGE IN KENTUCKY. THE PLAN ASSISTS HIGH-RISK MOTORISTS IN OBTAINING AUTO INSURANCE AND DISTRIBUTES THE RISK TO INSURERS OPERATING IN KENTUCKY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 929413 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 952596 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 6400 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1742 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 228757 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 265026 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | ASSESSMENT REAPPORTIONM |
| IRS990/OtherExpensesGrp/Desc | 1 | UNDERWRITING EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 80965 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22443 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2313 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 85741 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 52367 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2950 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2950 |
| IRS990/OtherRevenueTotalAmt | 0 | 2950 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | STEPHEN HILLIS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PREMIUMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 289719 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 41155 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 289719 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 41155 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 34958 |
| IRS990/PYOtherExpensesAmt | 0 | 279491 |
| IRS990/PYOtherRevenueAmt | 0 | 3864 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 323394 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -50136 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 132861 |
| IRS990/PYTotalExpensesAmt | 0 | 412352 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 362216 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 23183 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 929413 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 952596 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 755310 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 713541 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 80965 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 256046 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 156083 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 108943 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OTHER RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | MEMBER ASSESSMENT RECEIVABLES |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 80965 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 52367 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | INSURANCE RESERVES |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 80965 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 80965 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 279229 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PLAN IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT ENTITY AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(6). THE PLAN FILES AN INFORMATION RETURN IN THE U.S. FEDERAL JURISDICTION. AS OF DECEMBER 31, 2025 AND 2024, THE PLAN DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ASSESSMENT REAPPORTIONMENT 80,965. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | ASSESSMENT REAPPORTIONMENT 80,965. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 265026 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 337011 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 52367 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 360194 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 279229 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 256046 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 58920 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 250954 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 53235 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 38217 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 1292 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | STEPHEN HILLIS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | SECRETARY-TREASURER/PLAN MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 402618 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE PLAN CONTRACTS PERSONNEL FROM A RELATED ORGANIZATION UNDER A COST SHARING AGREEMENT. THESE INDIVIDUALS ARE EMPLOYEES OF THE RELATED ORGANIZATION AND ARE REPORTED ON THE PAYROLL REPORT OF THAT RELATED ORGANIZATION. THUS, NO FORM W-3 OR PAYROLL TAX RETURNS ARE FILED IN THE PLAN'S NAME. THESE FORMS WERE APPROPRIATELY FILED IN THE NAME OF THE RELATED ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE PLAN MANAGER REVIEWS THE 990 AND SHARES A COPY OF THE 990 WITH THE GOVERNING COMMITTEE AS APPROPRIATE DUE TO THE MAKE UP OF THE GOVERNING COMMITTEE CONSISTING OF INSURANCE REPRESENTATIVES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL MEMBERS OF THE GOVERNING COMMITTEE ARE REQUIRED ANNUALLY TO SUBMIT A COMPLETED CONFLICT OF INTEREST POLICY TO THE PLAN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PLAN MANAGER IS AN EMPLOYEE OF A RELATED ORGANIZATION AND IS CONTRACTED BY THE PLAN. AN EXECUTIVE COMMITTEE OF THAT RELATED ORGANIZATION, COMPOSED OF INDEPENDENT GOVERNING COMMITTEE MEMBERS, MEET ON AN ANNUAL BASIS TO DETERMINE THE SALARY ADJUSTMENT FOR THE PLAN MANAGER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PLAN DETERMINES WHETHER OR NOT TO MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | OTHER 6,054. CONTRACTED SERVICES 155,524. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PLAN USES THE STATUTORY BASIS OF ACCOUTING IN ACCORDANCE WITH THE FINANCIAL REPORTING PROVISIONS PRESCRIBED OR PERMITTED BY THE COMMONWEALTH OF KENTUCKY DEPARTMENT OF INSURANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART V, LINE 2A AND 2B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XIII, LINE 1: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 611181778 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | KY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | PROVIDES INSURANCE COVERAGE TO THOSE OTHERWISE UNINSURABLE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | KENTUCKY FAIR PLAN REINSURANCE ASSOCIATION |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | PO BOX 437249 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 40243 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | KENTUCKY INSURANCE ARBITRATION ASSOCIATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | KENTUCKY ASSIGNED CLAIMS PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 510150478 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 510150466 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | ARBITRATES DISPUTES REGARDING THE SUBROGATION OF NO-FAULT BENEFITS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | ASSIGNS INSURANCE CLAIMS TO VARIOUS SERVICING INSURERS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | PO BOX 437249 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | PO BOX 437249 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | LOUISVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 40243 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 40243 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1057123 |
| IRS990/TotalAssetsEOYAmt | 0 | 1030129 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1057123 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1030129 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 337011 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 127710 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 77533 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 127710 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 77533 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 929413 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 952596 |
| IRS990/TotalOtherCompensationAmt | 0 | 91452 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 330874 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 26370 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 333824 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 360194 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1057123 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1030129 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 311166 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 437249 |
| IRS990/USAddress/CityNm | 0 | LOUISVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
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