Georgia Chamber Federation Benefit Plan

EIN 83-1289985 • 501(c)9 • Atlanta, GA

Profile

The organization is a multiple employer welfare arrangement which was established to provide self-funded medical and prescription drug benefits for its members.

270 Peachtree Street NWAtlanta, GA 30303

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.78x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

0.15x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

0.9%

Higher net margin than 43% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$250M-$1B nonprofits • Source year 2022

-26%

Faster asset growth than 7% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2023 to 2024

1.0%

Faster revenue growth than 26% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets95th percentile

Assets

Down

$66,325,535

Down $23,030,727 (-26%) from 2023

Liabilities

Down

$51,954,175

Down $26,250,656 (-34%) from 2023

Net Assets

$14,371,360

Up $3,219,929 (+29%) from 2023

Operations

Liabilities / Revenue68th percentile Net Margin43rd percentile

Revenue

$344,191,645

Up $3,389,274 (+1.0%) from 2023

Expenses

$340,971,716

Up $1,895,728 (+0.6%) from 2023

Net Income

$3,219,929

Up $1,493,546 (+87%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth7th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$66,325,535

Liabilities$51,954,175

Net Assets$14,371,360

Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$344,191,645

Expenses$340,971,716

Net Income$3,219,929

Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $66,325,535
Liabilities: $51,954,175
Net assets: $14,371,360
Revenue: $344,191,645
Expenses: $340,971,716
Net income: $3,219,929

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$66.3	$52.0	$14.4	$344	$341	$3.22
2023Summary only. Only limited summary data is available for this year.	$89.4	$78.2	$11.2	$341	$339	$1.73
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$81.2	$71.7	$9.43	$319	$317	$1.88
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$72.4	$64.9	$7.54	$290	$288	$1.84
2020Summary only. Only limited summary data is available for this year.	$59.9	$54.2	$5.71	$232	$230	$1.70
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$23.4	$21.0	$2.40	$91.1	$89.5	$1.55
2018Summary only. Only limited summary data is available for this year.	$0.85	$0.00	$0.85	$0.00	$0.00	$0.00

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Nov 13, 2025
Return Version: 2024v5.2
Gross Receipts: $344,191,645

Mission and Program Overview

Mission

The organization is a multiple employer welfare arrangement which was established to provide self-funded medical and prescription drug benefits for its members.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Savings and Temporary Cash Investments	$13,206,875	$26,208,445	▲ $13,001,570
Cash and Non-Interest-Bearing Accounts	$26,038,729	$0	▼ $26,038,729
Investments in Publicly Traded Securities	$13,614,951	$20,201,309	▲ $6,586,358
Accounts Receivable	$141,319	$129,681	▼ $11,638
Prepaid Expenses and Deferred Charges	$2,217	$35,899	▲ $33,682
Total Assets	$89,356,262	$66,325,535	▼ $23,030,727
Other Assets Total	$36,352,171	$19,750,201	▼ $16,601,970
Liabilities
Other Liabilities	$77,884,534	$51,632,518	▼ $26,252,016
Accounts Payable and Accrued Expenses	$320,297	$321,657	▲ $1,360
Total Liabilities	$78,204,831	$51,954,175	▼ $26,250,656
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$11,151,431	$14,371,360	▲ $3,219,929
Total Net Assets Fund Balance	$11,151,431	$14,371,360	▲ $3,219,929
Total Liabilities and Net Assets / Fund Balance	$89,356,262	$66,325,535	▼ $23,030,727

Asset Categories

Asset	Book Value	Depreciation	Basis
Other Assets Org	$19,750,201	-	-

Compensation and Service Providers

Top Officer Pay11th percentile

Board Members and Trustees

Name	Title
Jim Chasteen	Chair/trustee
Morgan Law	Plan Administrator/trustee
Benjamin J Tarbutton Iii	Trustee
Hannah M Weiss	Trustee
Samuel L Gude Iii	Trustee

Highest Paid Contractors

Contractor	Services	Location	Compensation
Blue Cross Blue Shield Healthcare Plan O	Administrative Services	3350 PEACHTREE RD, Atlanta, GA 30326	$14,313,643
Consoliplex Georgia Agriculture LLC	Plan Management	9555 ROCKSIDE RD STE 300-C, Cleveland, OH 44125	$2,339,423

Revenue and Support

Revenue Composition

Contributions and Grants: $0
Program Service Revenue: $342,493,229
Investment Income: $1,698,416
Other Revenue: $0
Change in Net Assets: $3,219,929

Audited Revenue Reconciliation

Revenue per Audited Statements: $344,191,645
Revenue Not Reported on Financial Statements: $0
Revenue Not Reported on Form 990: $0
Total Revenue per Audited Statements: $344,191,645
Total Revenue per Form 990: $344,191,645

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$17,640,155
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Salaries, Compensation, and Employee Benefits	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Benefits to Members	-	-	-	$323,331,561
Fees for Services Management	-	-	-	$16,653,066
Other Expenses	-	-	-	$167,267
Insurance	-	-	-	$129,552
Fees for Services Accounting	-	-	-	$62,515
Fees for Services Other	-	-	-	$7,692
Fees for Service Investment Mgmnt Fees	-	-	-	$745
Total Functional Expenses	$0	$0	$0	$340,971,716

Audited Expense Reconciliation

Line Item	Amount
Expenses per Audited Statements	$340,971,716
Total Expenses per Audited Statements	$340,971,716
Total Expenses per Form 990	$340,971,716
Expenses Not Reported on Financial Statements	$0
Expenses Not Reported on Form 990	$0

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Subject to proxy tax: No

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
Georgia Chamber of Commerce	Atlanta, GA	Chamber of Commerce	501(c)(6)	N/a	No

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Engineering303 LLC	-	-	-	-	-	-
Engr3 LLC	-	-	-	-	-	-
Enm Enterprises Lllp	-	-	-	-	-	-
Entersekt LLC	-	-	-	-	-	-
Erickson Motorsports LLC	-	-	-	-	-	-
Eshco LLC	-	-	-	-	-	-
Essential Construction Maintenance Services LLC	-	-	-	-	-	-
Estess Ag Services LLC	-	-	-	-	-	-
Estream Software Solutionsllc	-	-	-	-	-	-
Etrac Technologiesllc	-	-	-	-	-	-
Eucon Americas LLC	-	-	-	-	-	-
Everest Amusement LLC	-	-	-	-	-	-
Evergreen Workplace Solutions LLC	-	-	-	-	-	-
Everything Building Products LLC	-	-	-	-	-	-
Excelous LLC	-	-	-	-	-	-
Exploring Digital LLC	-	-	-	-	-	-
Eye Care One Martinez LLC	-	-	-	-	-	-
Facet Squared LLC	-	-	-	-	-	-
Facility Integrations LLC	-	-	-	-	-	-
Fagan Engineering Services LLC	-	-	-	-	-	-
Fall Line Club Operations LLC	-	-	-	-	-	-
Family Capital Management LLC	-	-	-	-	-	-
Family Hospice LLC	-	-	-	-	-	-
Farthing Alabama Land LLC	-	-	-	-	-	-
Faulkner Family Group LLC	-	-	-	-	-	-
Fayetteville Ford LLC	-	-	-	-	-	-
Fb Goods LLC	-	-	-	-	-	-
Fearless Fund Management LLC	-	-	-	-	-	-
Fifth Street Ventures LLC	-	-	-	-	-	-
Financial Connection LLC	-	-	-	-	-	-
Fire Technology LLC	-	-	-	-	-	-
Fish Tales Restaurants LLC	-	-	-	-	-	-
Flatwoods Granite Company LLC	-	-	-	-	-	-
Fleur De Lis Logistics LLC	-	-	-	-	-	-
Flock Financial LLC	-	-	-	-	-	-
Florga LLC	-	-	-	-	-	-
Flournoy Partners LLC	-	-	-	-	-	-
Focus Financial Services LLC	-	-	-	-	-	-
Focus Hospitality LLC	-	-	-	-	-	-
Ford Properties LLC	-	-	-	-	-	-
Forge Managementcollc	-	-	-	-	-	-
Forisk Consulting LLC	-	-	-	-	-	-
Formation Development Group LLC	-	-	-	-	-	-
Fortress Walls & Hardscapes LLC	-	-	-	-	-	-
Fortune Family Managementllc	-	-	-	-	-	-
Fortune Multifamily Investment LLC	-	-	-	-	-	-
Fountain Services by Heinco LLC	-	-	-	-	-	-
Four Stones Group LLC	-	-	-	-	-	-
Frameworks Engineering LLC	-	-	-	-	-	-
Franklins Spring Creek Ford LLC	-	-	-	-	-	-
Freeport Transportation LLC	-	-	-	-	-	-
Fricks Person Tourville LLC	-	-	-	-	-	-
Fry Guys Management Group 1 LLC	-	-	-	-	-	-
Fry Guys Management Group 2 LLC	-	-	-	-	-	-
Fry Guys Management Group 3 LLC	-	-	-	-	-	-
Fusion Healthcare Products Na LLC	-	-	-	-	-	-
Futurus LLC	-	-	-	-	-	-
Fx Logistics LLC	-	-	-	-	-	-
Fx Spine and Performance Center LLC	-	-	-	-	-	-
G2 Multifamily Property Management LLC	-	-	-	-	-	-
Ga Psychiatric Servicesllc	-	-	-	-	-	-
Gainous Well Drillingllc	-	-	-	-	-	-
Gallea Golf Properties LLC	-	-	-	-	-	-
Gds Technology LLC	-	-	-	-	-	-
Geeslin Group LLC	-	-	-	-	-	-
Geffen Enterprises LLC	-	-	-	-	-	-
Genesis Capital LLC	-	-	-	-	-	-
Georgia Arrhythmia Consultants LLC	-	-	-	-	-	-
Georgia Legacy Law Group LLC	-	-	-	-	-	-
Georgia Metals LLC	-	-	-	-	-	-
Georgia Psychiatric Center LLC	-	-	-	-	-	-
Georgia Title Pawn LLC	-	-	-	-	-	-
Georgia Title Source LLC	-	-	-	-	-	-
Geosurvey Ltd	-	-	-	-	-	-
Geronimo Solutions LLC	-	-	-	-	-	-
Gilstrap Exterminating LLC	-	-	-	-	-	-
Gleampro LLC	-	-	-	-	-	-
Global Alliance LLC	-	-	-	-	-	-
Golden Environmentalllc	-	-	-	-	-	-
Govdirections LLC	-	-	-	-	-	-
Gower Wooten & Darneille LLC	-	-	-	-	-	-
Gps Solutions LLC	-	-	-	-	-	-
Granite City Artsllc	-	-	-	-	-	-
Graphic Media Solutions LLC	-	-	-	-	-	-
Green Earth Options Biofuel of Ga LLC	-	-	-	-	-	-
Green Group Holdings LLC	-	-	-	-	-	-
Greenbriar Hawthorne Llp	-	-	-	-	-	-
Greenidge Company LLC	-	-	-	-	-	-
Greens Home Repair LLC	-	-	-	-	-	-
Greenwood Collection Properties LLC	-	-	-	-	-	-
Greyden Engineering LLC	-	-	-	-	-	-
Greystone Interactive LLC	-	-	-	-	-	-
Groundhog Directional Boring LLC	-	-	-	-	-	-
Gude Management Group LLC	-	-	-	-	-	-
Gunnin Land Surveying LLC	-	-	-	-	-	-
Hall Comprehensive Dentistry LLC	-	-	-	-	-	-
Hall Contruction Law Firm LLC	-	-	-	-	-	-
Hallman & Wingate LLC	-	-	-	-	-	-
Hallman Recycling LLC	-	-	-	-	-	-
Hams4himllc	-	-	-	-	-	-
Hannan Construction LLC	-	-	-	-	-	-
Harbour Group Real Estate LLC	-	-	-	-	-	-
Hardcore LLC	-	-	-	-	-	-
Haven Design Works LLC	-	-	-	-	-	-
Haven-dresden LLC	-	-	-	-	-	-
Havenn Homes LLC	-	-	-	-	-	-
Hb&c Ltd	-	-	-	-	-	-
Headway Collision Center LLC	-	-	-	-	-	-
Headway LLC	-	-	-	-	-	-
Headway Marketing LLC	-	-	-	-	-	-
Healthy Habits Fitness & Nutrition LLC	-	-	-	-	-	-
Heards Creek Production LLC	-	-	-	-	-	-
Hefco LLC	-	-	-	-	-	-
Hero Post LLC	-	-	-	-	-	-
Hester & Associates LLC	-	-	-	-	-	-
Hickory Road LLC	-	-	-	-	-	-
High Adventure at Barnsley LLC	-	-	-	-	-	-
High Country Cargo LLC	-	-	-	-	-	-
Hight Knox Properties LLC	-	-	-	-	-	-
Hilton & Butler Fitness LLC	-	-	-	-	-	-
Hoffer & Webb LLC	-	-	-	-	-	-
Hogan Management Systems LLC	-	-	-	-	-	-
Holder Atlanta LLC	-	-	-	-	-	-
Hollingsworth Group LLC	-	-	-	-	-	-
Hologram Salon LLC	-	-	-	-	-	-
Home Furniture and Mattress Outlet LLC	-	-	-	-	-	-
Hone LLC	-	-	-	-	-	-
Hope Aba LLC	-	-	-	-	-	-
Houser Walker Architecture LLC	-	-	-	-	-	-
Houston & Company Investments LLC	-	-	-	-	-	-
Ht Group LLC	-	-	-	-	-	-
Hudson Development Partners LLC	-	-	-	-	-	-
Hydraulic Repair Services LLC	-	-	-	-	-	-
Icm Realty Group LLC	-	-	-	-	-	-
Ideal Aggregate LLC	-	-	-	-	-	-
Ifolio LLC	-	-	-	-	-	-
Imbibe LLC	-	-	-	-	-	-
Impact Check LLC	-	-	-	-	-	-
Impact Development Management LLC	-	-	-	-	-	-
Industrial Machine & Welding LLC	-	-	-	-	-	-
Innovation Hub Enterprises LLC	-	-	-	-	-	-
Inteco Pti LLC	-	-	-	-	-	-
Integra Anesthesia Associates LLC	-	-	-	-	-	-
Integras Partners LLC	-	-	-	-	-	-
Intercax LLC	-	-	-	-	-	-
Interior Homescapesllc	-	-	-	-	-	-
Internal Medicine & Geriatrics of Houston LLC	-	-	-	-	-	-
International Dunnagellc	-	-	-	-	-	-
International Trade Imports LLC	-	-	-	-	-	-
Inversa Systems Ltd	-	-	-	-	-	-
Iron Age Office LLC	-	-	-	-	-	-
Iron Grid Networks LLC	-	-	-	-	-	-
Itech Atlanta LLC	-	-	-	-	-	-
J & H Property Leasing 2 LLC	-	-	-	-	-	-
J & J Carpets Lcc	-	-	-	-	-	-
J H Kinard LLC	-	-	-	-	-	-
J Scott Memorials LLC	-	-	-	-	-	-
J W Welding LLC	-	-	-	-	-	-
J&a Finance LLC	-	-	-	-	-	-
J&a Metal Specialistllc	-	-	-	-	-	-
JANEY'S GYMS LLC	-	-	-	-	-	-
James R Laycock Investments LLC	-	-	-	-	-	-
Jaz Management LLC	-	-	-	-	-	-
Jc Concrete LLC	-	-	-	-	-	-
Jeffries Tool & Die LLC	-	-	-	-	-	-
Jennifer Dempsey CPA LLC	-	-	-	-	-	-
Jennings Executive Search LLC	-	-	-	-	-	-
Jfs Holdings Ga LLC	-	-	-	-	-	-
Jgh Consulting LLC	-	-	-	-	-	-
Jhs & Company LLC	-	-	-	-	-	-
Jiya Game Amusement LLC	-	-	-	-	-	-
Jl Williamson Law Group LLC	-	-	-	-	-	-
Jlm Software LLC	-	-	-	-	-	-
Jmp Enterprises LLC	-	-	-	-	-	-
Jmpc LLC	-	-	-	-	-	-
Joe Maus Auto Dublin Cdjr LLC	-	-	-	-	-	-
John Gallup & Associates LLC	-	-	-	-	-	-
Jon Russell Services LLC	-	-	-	-	-	-
Jones & Palmer LLC	-	-	-	-	-	-
Jordan Trotter Realty LLC	-	-	-	-	-	-
Joye Psychology and Wellness LLC	-	-	-	-	-	-
Jp Homebuilders LLC	-	-	-	-	-	-
Jrich Realty LLC	-	-	-	-	-	-
Jrs Creative Group LLC	-	-	-	-	-	-
Jts Risk Advisors LLC	-	-	-	-	-	-
Just Eat More LLC	-	-	-	-	-	-
Juvo 360llc	-	-	-	-	-	-
Jwyork Propertiesllc	-	-	-	-	-	-
K & K Trucking LLC	-	-	-	-	-	-
Kbl Investments LLC	-	-	-	-	-	-
Kearney Page Warehouse Services LLC	-	-	-	-	-	-
Kem Performance South LLC	-	-	-	-	-	-
Kenneth Bradley Hall Dmd LLC	-	-	-	-	-	-
Kennlock Construction LLC	-	-	-	-	-	-
Kevin King Plumbing LLC	-	-	-	-	-	-
Kevin Patrick Law LLC	-	-	-	-	-	-
Keystone Granite Interiors LLC	-	-	-	-	-	-
Kids Choice Pediatrics LLC	-	-	-	-	-	-
Kimball Mill LLC	-	-	-	-	-	-
Kimchi and Grits LLC	-	-	-	-	-	-
King and Queen at 8 Salon LLC	-	-	-	-	-	-
Kirkland Electric LLC	-	-	-	-	-	-
Knife Steakhouse LLC	-	-	-	-	-	-
Knollwood LLC	-	-	-	-	-	-
Knox Ltd	-	-	-	-	-	-
Komet Medical USA LLC	-	-	-	-	-	-
Kraithong LLC	-	-	-	-	-	-
Kristy Jones CPA LLC	-	-	-	-	-	-
Krx Health LLC	-	-	-	-	-	-
Kukler Restaurant Advisory LLC	-	-	-	-	-	-
Kurt Salmon Capital Advisors LLC	-	-	-	-	-	-
L & R Medical LLC	-	-	-	-	-	-
LOVETT'S HEATING & AIR LLC	-	-	-	-	-	-
Lake Oconee Partners in Healthcare LLC	-	-	-	-	-	-
Lakepoint Station LLC	-	-	-	-	-	-
Lakeside Poly Manufacturing LLC	-	-	-	-	-	-
Lakeside Supply and Fabrication LLC	-	-	-	-	-	-
Landmark Construction and Development LLC	-	-	-	-	-	-
Lanier Financial Group LLC	-	-	-	-	-	-
Larry Crawford Plumbing LLC	-	-	-	-	-	-
Laser Pharmaceuticals LLC	-	-	-	-	-	-
Lasseter Motor Company LLC	-	-	-	-	-	-
Latitude Plastic Surgery LLC	-	-	-	-	-	-
Le CPA Group LLC	-	-	-	-	-	-
Leff & Associates LLC	-	-	-	-	-	-
Legacy Contracting Group LLC	-	-	-	-	-	-
Legion Investors LLC	-	-	-	-	-	-
Lel Enterprisesllp	-	-	-	-	-	-
Letts Property Management LLC	-	-	-	-	-	-
Leverage Financial Group LLC	-	-	-	-	-	-
Lgtsotr LLC	-	-	-	-	-	-
Lij Retail Group LLC	-	-	-	-	-	-
Linnea LLC	-	-	-	-	-	-
Linx Partners LLC	-	-	-	-	-	-
Littlejohn Capital LLC	-	-	-	-	-	-
Lmp Associates LLC	-	-	-	-	-	-
Loadrunner Xpress LLC	-	-	-	-	-	-
Loanunited Com LLC	-	-	-	-	-	-
Look Listen Creative LLC	-	-	-	-	-	-
Low Country Documentation Services LLC	-	-	-	-	-	-
Luch Technologies LLC	-	-	-	-	-	-
Luxury Lake Oconee LLC	-	-	-	-	-	-
M&p Managementllc	-	-	-	-	-	-
MAIN STREET CPA'S LLC	-	-	-	-	-	-
MARLER'S PLUMBING SERVICES LLC	-	-	-	-	-	-
Mach 1 Site Development LLC	-	-	-	-	-	-
Mackelfresh Associates LLC	-	-	-	-	-	-
Macon Hardwood LLC	-	-	-	-	-	-
Maepole Chase LLC	-	-	-	-	-	-
Magaldi Technologies LLC	-	-	-	-	-	-
Marietta Wealth Management LLC	-	-	-	-	-	-
Marine Carpeting LLC	-	-	-	-	-	-
Marksman Utility LLC	-	-	-	-	-	-
Marlow & Marlow Investments LLC	-	-	-	-	-	-
Martin Financial Group LLC	-	-	-	-	-	-
Mashburn Outdoor LLC	-	-	-	-	-	-
Massey Law Group LLC	-	-	-	-	-	-
Mather Economicsllc	-	-	-	-	-	-
Matico LLC	-	-	-	-	-	-
Maurice Media Group LLC	-	-	-	-	-	-
Maxen Consulting Group LLC	-	-	-	-	-	-
Maxis Engineering LLC	-	-	-	-	-	-
Mb Endeavors LLC	-	-	-	-	-	-
Mbc Management LLC	-	-	-	-	-	-
Mbm of Decatur LLC	-	-	-	-	-	-
Mccarthy Marine Group LLC	-	-	-	-	-	-
Mcgahren Law Firm LLC	-	-	-	-	-	-
Mdh Partners Iii LLC	-	-	-	-	-	-
Meadowwood Enterprises LLC	-	-	-	-	-	-
Mechanical Trades & Services LLC	-	-	-	-	-	-
Mednow Urgent Care LLC	-	-	-	-	-	-
Medsupply Partners LLC	-	-	-	-	-	-
Meier3 LLC	-	-	-	-	-	-
Melanie Turner Interiors LLC	-	-	-	-	-	-
Mem-fpcllc	-	-	-	-	-	-
Meno Enterprises LLC	-	-	-	-	-	-
Mercedes Luxe Properties LLC	-	-	-	-	-	-
Mercer Mill Plantation LLC	-	-	-	-	-	-
Merritt Watson Green Llp	-	-	-	-	-	-
Metal and Petal LLC	-	-	-	-	-	-
Meyer and Sayers Llp	-	-	-	-	-	-
Middle Georgia Timberllc	-	-	-	-	-	-
Middleton Public Affairs LLC	-	-	-	-	-	-
Midstate Mortgage Co LLC	-	-	-	-	-	-
Mighty Fine Tree Care LLC	-	-	-	-	-	-
Milestone Construction LLC	-	-	-	-	-	-
Milhouse Forestry LLC	-	-	-	-	-	-
Mill Green Partners LLC	-	-	-	-	-	-
Miller Decals LLC	-	-	-	-	-	-
Millionaire Agent Academy LLC	-	-	-	-	-	-
Mills Environmental Insurance Services LLC	-	-	-	-	-	-
Mills Veterinary Services LLC	-	-	-	-	-	-
Millwork Expressions LLC	-	-	-	-	-	-
Mind and Motion LLC	-	-	-	-	-	-
Mission Allied Group LLC	-	-	-	-	-	-
Mitchell & Shapiro Llp	-	-	-	-	-	-
Mjfl Holdings LLC	-	-	-	-	-	-
Mlw All Phase Construction LLC	-	-	-	-	-	-
Mmi Capital LLC	-	-	-	-	-	-
Mmj Labs LLC	-	-	-	-	-	-
Mobile Healthcare Facilities LLC	-	-	-	-	-	-
Moore Tek Macon LLC	-	-	-	-	-	-
Moore Wellness Systems LLC	-	-	-	-	-	-
Mopper Kelly Realtors LLC	-	-	-	-	-	-
Morrison and Hughes Law LLC	-	-	-	-	-	-
Mr Coolbreeze LLC	-	-	-	-	-	-
Mti Manufacturing LLC	-	-	-	-	-	-
Multi Plus Construction LLC	-	-	-	-	-	-
Mvp Physio Dr LLC	-	-	-	-	-	-
Myndp LLC	-	-	-	-	-	-
Narwhal Capital Management LLC	-	-	-	-	-	-
Ndb Assurance Llp	-	-	-	-	-	-
Needle Medical Management LLC	-	-	-	-	-	-
Nettuno & Associates LLC	-	-	-	-	-	-
Neurodiagnostic Consultants LLC	-	-	-	-	-	-
New Urban Development LLC	-	-	-	-	-	-
Newton Crouch Companyllc	-	-	-	-	-	-
Nextgen Capital LLC	-	-	-	-	-	-
Nexxspan Healthcare LLC	-	-	-	-	-	-
Nfinity Athletic LLC	-	-	-	-	-	-
Nks Management LLC	-	-	-	-	-	-
Noland Law Firm LLC	-	-	-	-	-	-
North Georgia Social Club LLC	-	-	-	-	-	-
Ntec Systems LLC	-	-	-	-	-	-
Nyr Group LLC	-	-	-	-	-	-
Oak Hp Industries LLC	-	-	-	-	-	-
Ochoa Construction LLC	-	-	-	-	-	-
Ocmulgee Physicians LLC	-	-	-	-	-	-
Oconee Capital Management LLC	-	-	-	-	-	-
Oconee Climate Control LLC	-	-	-	-	-	-
Oconee Radiology Associates Llp	-	-	-	-	-	-
Odyssey Personal Financial Advisorsllc	-	-	-	-	-	-
Ohlson & Medlock LLC	-	-	-	-	-	-
Olivieri & Associates LLC	-	-	-	-	-	-
On Accident Holdings LLC	-	-	-	-	-	-
On the Levee LLC	-	-	-	-	-	-
Orthopro Services LLC	-	-	-	-	-	-
Osa Operations LLC	-	-	-	-	-	-
Otoole Associates LLC	-	-	-	-	-	-
Outdoors More LLC	-	-	-	-	-	-
Outerbridge Risk Advisors LLC	-	-	-	-	-	-
Owings Macnorlin LLC	-	-	-	-	-	-
Paces Properties LLC	-	-	-	-	-	-
Pain Care LLC	-	-	-	-	-	-
Palletworks LLC	-	-	-	-	-	-
Palmetto Food Service LLC	-	-	-	-	-	-
Parker Cl LLC	-	-	-	-	-	-
Parkwood Podiatry Associates LLC	-	-	-	-	-	-
Paryani Real Estate LLC	-	-	-	-	-	-
Pasley and Nuce LLC	-	-	-	-	-	-
Patrick Kunes LLC	-	-	-	-	-	-
Peachtree Commodities LLC	-	-	-	-	-	-
Peachtree Corners Fine Wine & Spirits LLC	-	-	-	-	-	-
Peachtree Electrical Services LLC	-	-	-	-	-	-
Peachtree Government Relations LLC	-	-	-	-	-	-
Peachtree Lighting LLC	-	-	-	-	-	-
Peachwood Floor Coverings LLC	-	-	-	-	-	-
Pediatric Care of Macon LLC	-	-	-	-	-	-
Penco Restoration LLC	-	-	-	-	-	-
Perrino Designs & Construction LLC	-	-	-	-	-	-
Perry & Walters Llp	-	-	-	-	-	-
Perry L Henry LLC	-	-	-	-	-	-
Persons Collins LLC	-	-	-	-	-	-
Pet Systems LLC	-	-	-	-	-	-
Peters & Monyak Llp	-	-	-	-	-	-
Petersen and Company LLC	-	-	-	-	-	-
Pg Consulting LLC	-	-	-	-	-	-
Phoenix Thermal Supply LLC	-	-	-	-	-	-
Piedmont Resin Supply LLC	-	-	-	-	-	-
Pixel Design Collaborative LLC	-	-	-	-	-	-
Plantation 59 LLC	-	-	-	-	-	-
Platinum Automotive Services LLC	-	-	-	-	-	-
Pontoon Brewing Company LLC	-	-	-	-	-	-
Portal 3 LLC	-	-	-	-	-	-
Poston Communications LLC	-	-	-	-	-	-
Pouchit LLC	-	-	-	-	-	-
Power 10 LLC	-	-	-	-	-	-
Power Comm USA LLC	-	-	-	-	-	-
Poydasheff & Sowers LLC	-	-	-	-	-	-
Practical Growth Advisorsllc	-	-	-	-	-	-
Premier Machine LLC	-	-	-	-	-	-
Prieto Marigliano Holbert & Prieto LLC	-	-	-	-	-	-
Priority Toxicology Laboratories LLC	-	-	-	-	-	-
Privet Fund Management LLC	-	-	-	-	-	-
Pro Construction of Ga LLC	-	-	-	-	-	-
Pro Cut Properties LLC	-	-	-	-	-	-
Pro Designs LLC	-	-	-	-	-	-
Proda Technology LLC	-	-	-	-	-	-
Professional Land Surveyors LLC	-	-	-	-	-	-
Project Workshop LLC	-	-	-	-	-	-
Prometheus Systems Consulting LLC	-	-	-	-	-	-
Proof Advisory Services LLC	-	-	-	-	-	-
Prosource Insurance Services LLC	-	-	-	-	-	-
Protex Industries LLC	-	-	-	-	-	-
Proud Smiles LLC	-	-	-	-	-	-
Puroil Products LLC	-	-	-	-	-	-
Pyrok LLC	-	-	-	-	-	-
Quality Pawn & Sales LLC	-	-	-	-	-	-
Quality Poured Concrete LLC	-	-	-	-	-	-
Quality Textile Exports LLC	-	-	-	-	-	-
Quest One LLC	-	-	-	-	-	-
R Lucas Construction and Design LLC	-	-	-	-	-	-
R&d Metal Recycling LLC	-	-	-	-	-	-
Radical Gaming Solutions LLC	-	-	-	-	-	-
Radiojones LLC	-	-	-	-	-	-
Radiology Associates of Valdosta LLC	-	-	-	-	-	-
Rado Mechanical Group LLC	-	-	-	-	-	-
Raimondi & Associates LLC	-	-	-	-	-	-
Raising Values LLC	-	-	-	-	-	-
Rally Volleyball LLC	-	-	-	-	-	-
Ramseur Real Estate Advisers LLC	-	-	-	-	-	-
Rapd Care LLC	-	-	-	-	-	-
Rc Limited LLC	-	-	-	-	-	-
Rci Systems LLC	-	-	-	-	-	-
Rcs Industrial and Environmental LLC	-	-	-	-	-	-
Rea Ventures Group LLC	-	-	-	-	-	-
Recleim LLC	-	-	-	-	-	-
Red Level Renovations LLC	-	-	-	-	-	-
Redwood Home Builders LLC	-	-	-	-	-	-
Reeves Heating & Air LLC	-	-	-	-	-	-
Rendrag Aviation LLC	-	-	-	-	-	-
Resource Tax and Accounting LLC	-	-	-	-	-	-
Rex Property & Land LLC	-	-	-	-	-	-
Richter & Company LLC	-	-	-	-	-	-
Riparian Road LLC	-	-	-	-	-	-
River City Propane LLC	-	-	-	-	-	-
Rivers & Glen Trading Co LLC	-	-	-	-	-	-
Riverside Electric LLC	-	-	-	-	-	-
Riverside Imaging Specialists LLC	-	-	-	-	-	-
Rnda Enterprises LLC	-	-	-	-	-	-
Road Show International LLC	-	-	-	-	-	-
Roberts Dewitt LLC	-	-	-	-	-	-
Rocapoint Partners LLC	-	-	-	-	-	-
Rocket Partners LLC	-	-	-	-	-	-
Rogershofrichter & Karrhllc	-	-	-	-	-	-
Ronald a Tosto Dds LLC	-	-	-	-	-	-
Roofcrafters Roofing LLC	-	-	-	-	-	-
Rotorcorp LLC	-	-	-	-	-	-
Royal Restrooms of Georgia LLC	-	-	-	-	-	-
Rpc Employee Services LLC	-	-	-	-	-	-
Rtc Associates LLC	-	-	-	-	-	-
Rtsh Holding LLC	-	-	-	-	-	-
S & S Imaging Associates LLC	-	-	-	-	-	-
SMITH'S AUTO REPAIR OF AUGUSTA LLC	-	-	-	-	-	-
Saben LLC	-	-	-	-	-	-
Saint Charles Ne Properties LLC	-	-	-	-	-	-
Sales Engine LLC	-	-	-	-	-	-
Satellite Investment Advisors LLC	-	-	-	-	-	-
Savannah Chatham Imaging LLC	-	-	-	-	-	-
Savannah Classical Academy Services LLC	-	-	-	-	-	-
Savannah Rapids Kayak Rental LLC	-	-	-	-	-	-
Scb Minerals LLC	-	-	-	-	-	-
Schlieman Wealth Management LLC	-	-	-	-	-	-
Schroder LLC	-	-	-	-	-	-
Sci Operations LLC	-	-	-	-	-	-
Scroggin & Burns LLC	-	-	-	-	-	-
Scruggs Blending and Packaging LLC	-	-	-	-	-	-
Seabear LLC	-	-	-	-	-	-
Seay Felton LLC	-	-	-	-	-	-
Seay Law Firm LLC	-	-	-	-	-	-
Seed Capital Investment LLC	-	-	-	-	-	-
Sereis LLC	-	-	-	-	-	-
Serene Dog LLC	-	-	-	-	-	-
Services Mph Management LLC	-	-	-	-	-	-
Seven Oaks Management LLC	-	-	-	-	-	-
Sevendust Touring Inc Dba Sevendust Ltd	-	-	-	-	-	-
Seymour & Perry LLC	-	-	-	-	-	-
Sharpline Transport LLC	-	-	-	-	-	-
Shea Carley LLC	-	-	-	-	-	-
Shelter Blue LLC	-	-	-	-	-	-
Shree Kesrinandan LLC	-	-	-	-	-	-
Sigil Group LLC	-	-	-	-	-	-
Sigman USA LLC	-	-	-	-	-	-
Signature Grounds LLC	-	-	-	-	-	-
Sikes Farms LLC	-	-	-	-	-	-
Silon LLC	-	-	-	-	-	-
Silverton Holdings LLC	-	-	-	-	-	-
Sofos Solutions LLC	-	-	-	-	-	-
Solar Sun World LLC	-	-	-	-	-	-
Sole Source Electrical Contractors LLC	-	-	-	-	-	-
Sos Accounting & Tax Services LLC	-	-	-	-	-	-
South Dodge Builders Supply LLC	-	-	-	-	-	-
South Georgia Oil LLC	-	-	-	-	-	-
Southeast Law LLC	-	-	-	-	-	-
Southeast Lime & Stone LLC	-	-	-	-	-	-
Southeast Scanning LLC	-	-	-	-	-	-
Southeastern Sand and Gravel LLC	-	-	-	-	-	-
Southern Enterprise Group LLC	-	-	-	-	-	-
Southern Ford of Thomaston LLC	-	-	-	-	-	-
Southern Majority LLC	-	-	-	-	-	-
Southern Mark Industries LLC	-	-	-	-	-	-
Southern Optimized Security Systems LLC	-	-	-	-	-	-
Southern Perfection Fabrication Holdings LLC	-	-	-	-	-	-
Southern Retina LLC	-	-	-	-	-	-
Southern Road Dent Repair LLC	-	-	-	-	-	-
Southern Tower Services LLC	-	-	-	-	-	-
Spalding Nix Fine Art LLC	-	-	-	-	-	-
Squisito Napoletana LLC	-	-	-	-	-	-
Stafford Media Group LLC	-	-	-	-	-	-
Statesboro Paint & Supply LLC	-	-	-	-	-	-
Station 16 LLC	-	-	-	-	-	-
Stern Risk Partners LLC	-	-	-	-	-	-
Strangers in Paradise LLC	-	-	-	-	-	-
Stratus Property Group LLC	-	-	-	-	-	-
Streamcut Records LLC	-	-	-	-	-	-
Strickland Debrow Llp	-	-	-	-	-	-
Studstill Firm Llp	-	-	-	-	-	-
Sturgeon Technology Services LLC	-	-	-	-	-	-
Stw Technic Lp	-	-	-	-	-	-
Sub 7 LLC	-	-	-	-	-	-
Subperb Smg LLC	-	-	-	-	-	-
Sullivan Group Financial LLC	-	-	-	-	-	-
Sungroup Homes Iii LLC	-	-	-	-	-	-
Sunrise Iq LLC	-	-	-	-	-	-
Swank Augusta LLC	-	-	-	-	-	-
Sweetwater Veterinary Hospitalllc	-	-	-	-	-	-
T and T Mechanical Services LLC	-	-	-	-	-	-
TUCKER'S TRINKETS TREASURES LLC	-	-	-	-	-	-
Tac Consulting Group LLC	-	-	-	-	-	-
Tailor Made Grass LLC	-	-	-	-	-	-
Talking Heads Studio LLC	-	-	-	-	-	-
Taps Consulting LLC	-	-	-	-	-	-
Taylor Sellers Law LLC	-	-	-	-	-	-
Tcm Waterproofing LLC	-	-	-	-	-	-
Td Group LLC	-	-	-	-	-	-
Techoperators LLC	-	-	-	-	-	-
Telliant Systems LLC	-	-	-	-	-	-
Terracotta Properties LLC	-	-	-	-	-	-
Tex-pet Company LLC	-	-	-	-	-	-
The Adair Groupllc	-	-	-	-	-	-
The Ampersand Company LLC	-	-	-	-	-	-
The Barnett Group LLC	-	-	-	-	-	-
The Best Dressed Child LLC	-	-	-	-	-	-
The Bicycle Shop LLC	-	-	-	-	-	-
The Bolton Group LLC	-	-	-	-	-	-
The Bottle Shop LLC	-	-	-	-	-	-
The Cansino Law Firm LLC	-	-	-	-	-	-
The Chorus Films LLC	-	-	-	-	-	-
The Copponex Group LLC	-	-	-	-	-	-
The Cutting Edge Glass & Mirror LLC	-	-	-	-	-	-
The Embry Law Firm LLC	-	-	-	-	-	-
The Forehand Group LLC	-	-	-	-	-	-
The Gipson Company LLC	-	-	-	-	-	-
The Jeremy Anderson Group LLC	-	-	-	-	-	-
The Justin Landis Group Dba Round Here Realty LLC	-	-	-	-	-	-
The Law Office of Paul Black LLC	-	-	-	-	-	-
The Mabra Firm LLC	-	-	-	-	-	-
The Mckillip Law Firm LLC	-	-	-	-	-	-
The Millcreek Group LLC	-	-	-	-	-	-
The Millwork Shop LLC	-	-	-	-	-	-
The Oryza Group LLC	-	-	-	-	-	-
The Outlaw Firm LLC	-	-	-	-	-	-
The Peck Group Lc	-	-	-	-	-	-
The Pettis Group LLC	-	-	-	-	-	-
The Quadrilingual Academy LLC	-	-	-	-	-	-
The Red Dress Boutique LLC	-	-	-	-	-	-
The Renovation Specialists LLC	-	-	-	-	-	-
The Southern Group of Georgia LLC	-	-	-	-	-	-
The Stone Law Group - Trial Lawyers LLC	-	-	-	-	-	-
The Tdh Company LLC	-	-	-	-	-	-
The Tim Crane Co LLC	-	-	-	-	-	-
The Vining Team LLC	-	-	-	-	-	-
Third and Urban LLC	-	-	-	-	-	-
Thrift Brothers LLC	-	-	-	-	-	-
Tifton Dui LLC	-	-	-	-	-	-
Tiny Mobile Robots US LLC	-	-	-	-	-	-
Tioga Management LLC	-	-	-	-	-	-
Titan Asset Management LLC	-	-	-	-	-	-
Titan Environmental Services LLC	-	-	-	-	-	-
Tkt Consulting LLC	-	-	-	-	-	-
Tlc Veterinary Management Groups LLC & Vickery Ani	-	-	-	-	-	-
Tmg Graphic Solutions LLC	-	-	-	-	-	-
Tomkiewicz Wright LLC	-	-	-	-	-	-
Tony Morgan Live LLC	-	-	-	-	-	-
Took 4 Granite LLC	-	-	-	-	-	-
Top Polymer Enterprise LLC	-	-	-	-	-	-
Top Wash LLC	-	-	-	-	-	-
Topo Industries LLC	-	-	-	-	-	-
Total Renovation Services LLC	-	-	-	-	-	-
Towne Lake Outdoor Power Equipment LLC	-	-	-	-	-	-
Traditions Surveying LLC	-	-	-	-	-	-
Transform Designllc	-	-	-	-	-	-
Treadstone US Capital LLC	-	-	-	-	-	-
Treadway Controls LLC	-	-	-	-	-	-
Tri State Treatment LLC	-	-	-	-	-	-
Trilith Development LLC	-	-	-	-	-	-
Trinity Custom Homes LLC	-	-	-	-	-	-
Triple M Sitework LLC	-	-	-	-	-	-
Trivesta Linens LLC	-	-	-	-	-	-
Trx Services LLC	-	-	-	-	-	-
Trystar Enterprises LLC	-	-	-	-	-	-
Ts Management Company LLC	-	-	-	-	-	-
Tt 1 Holdings LLC	-	-	-	-	-	-
Tvp Investments LLC	-	-	-	-	-	-
Two Streams Construction LLC	-	-	-	-	-	-
Twspc Ltd	-	-	-	-	-	-
Tybee Market Enterprise LLC	-	-	-	-	-	-
Tycor Farms LLC	-	-	-	-	-	-
Tyler Moore Law LLC	-	-	-	-	-	-
Uc Pools Group LLC	-	-	-	-	-	-
Undeniable Healthcare LLC	-	-	-	-	-	-
Underground Systems LLC	-	-	-	-	-	-
Unionmain Homes Atlanta LLC	-	-	-	-	-	-
Unique Amusement LLC	-	-	-	-	-	-
United Tower Company LLC	-	-	-	-	-	-
Upside Mfg LLC	-	-	-	-	-	-
Urgent Care of Oconee LLC	-	-	-	-	-	-
Uscn Partnersllc	-	-	-	-	-	-
Uxc LLC	-	-	-	-	-	-
V & V Land LLC	-	-	-	-	-	-
Valet Vault LLC	-	-	-	-	-	-
Vanguard Commercial Flooring LLC	-	-	-	-	-	-
Vanguard Durst Digital Printing Systems LLC	-	-	-	-	-	-
Varium Construction Group LLC	-	-	-	-	-	-
Varner and Peacock LLC	-	-	-	-	-	-
Vdi Services LLC	-	-	-	-	-	-
Vgmgt LLC	-	-	-	-	-	-
Victory Plumbing LLC	-	-	-	-	-	-
Vigurullc	-	-	-	-	-	-
Vine Creek Residential LLC	-	-	-	-	-	-
Virgil Brown & Associates LLC	-	-	-	-	-	-
Vision Metals LLC	-	-	-	-	-	-
Vitalink Communications LLC	-	-	-	-	-	-
Voreas Laboratories LLC	-	-	-	-	-	-
W Douglas Gladney LLC	-	-	-	-	-	-
Walker Brothers of Augusta LLC	-	-	-	-	-	-
Wassaw Island LLC	-	-	-	-	-	-
Wasserman Westllc	-	-	-	-	-	-
Water Wind and Soil LLC	-	-	-	-	-	-
Wavelength Lighting LLC	-	-	-	-	-	-
Wbh Consulting LLC	-	-	-	-	-	-
Weinberg Servicing LLC	-	-	-	-	-	-
Westberry Heating & Air Conditioning LLC	-	-	-	-	-	-
Westmoreland Dental LLC	-	-	-	-	-	-
Wf Readdick LLC	-	-	-	-	-	-
White Oak Wealth Group LLC	-	-	-	-	-	-
Whitfield Contractors LLC	-	-	-	-	-	-
Whitmire Animal Hospital LLC	-	-	-	-	-	-
Wideman Agency LLC	-	-	-	-	-	-
Wildcat Logistics LLC	-	-	-	-	-	-
Wilder & Wilderllc	-	-	-	-	-	-
Wilkes Engineering Group LLC	-	-	-	-	-	-
William & Reed Academy LLC	-	-	-	-	-	-
Williams & Parker LLC	-	-	-	-	-	-
Williamson Landscape Architecture LLC	-	-	-	-	-	-
Winter Properties LLC	-	-	-	-	-	-
Winterville Dental LLC	-	-	-	-	-	-
Wms Underground LLC	-	-	-	-	-	-
Wolf Like Partners LLC	-	-	-	-	-	-
Wright Captial Holdings LLC	-	-	-	-	-	-
Xeba Technologies LLC	-	-	-	-	-	-
YEAH THAT'S RIGHT LLC	-	-	-	-	-	-
YODER'S TIRE SERVICES LLC	-	-	-	-	-	-
Yang Holdings LLC	-	-	-	-	-	-
Yolo Foods LLC	-	-	-	-	-	-
York Gaskill LLC	-	-	-	-	-	-
Your Home Team LLC	-	-	-	-	-	-

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Net Reinsurance Payable	$51,632,518

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: Yes
Business relationship with 35% controlled entity: No
Business relationship with family members: No
Business relationship with organization members: No
Material changes to governing documents: No
Compensation from other sources disclosed: No
CEO compensation reviewed: No
Other officer compensation reviewed: No
Conflict-of-interest policy: Yes
Audited financial statements prepared: No
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members of the organization - the members of the organization are the participating employers in the multiple employer welfare arrangement.”

Form 990, Part VI, Section A, Line 7A

“Powers of the members - the members, who are participating employers in the arrangement, elect the trustees in accordance with the bylaws of the arrangement. The board of trustees governs the arrangement.”

Form 990, Part VI, Section B, Line 11B

“Review of form 990 - the outside public accounting firm reviews the draft of form 990 provided by the plan manager and reports to the arrangement's trustees. After review and approval by the trustees, form 990 is submitted to the irs.”

Form 990, Part VI, Section B, Line 12C

“Monitoring and enforcement of conflict policy - each trustee must report whether he/she has any interest in any party doing business with the trust. The trustee code of conduct is signed by each trustee. The cash management system does not allow for ach disbursements of plan assets to trustees or fiduciaries.”

Form 990, Part VI, Section C, Line 19

“Availability of documents - the trust's governing documents, conflict of interest policy, and financial statements are available upon request to any participating bank or individual plan participant. Notices are sent to interested parties when the annual reports are complete.”

Filing and Contact Details

Filer

Filer Name: Georgia Chamber Federation Benefit Plan
EIN: 83-1289985
Phone: 4042232264
Address: 270 PEACHTREE STREET NW, ATLANTA, GA 30303

Signing Officer

Name: Morgan Law
Title: Plan Administrator/trustee
Phone: 4042232264
Signed: 2025-11-13
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Morgan Law
Formed: 2018
Legal Domicile: Ga
Voting Board Members: 5
Independent Board Members: 5
Employees: 0
Volunteers: 0

Preparer

Firm: Maloney Novotny LLC
Address: 1111 SUPERIOR AVE SUITE 700, CLEVELAND, OH 44114-2540
Preparer: Christopher B Anderson
Phone: 2163630100

Supplemental Narrative

Additional Explanations

PART IV, LINE 12A - FINANCIAL STATEMENTS:

“The trust has audited financial statements under generally accepted accounting principles (gaap), but the financial statements are presented on the basis of the erisa welfare plan's year-end of march 31, 2024. An insurance entity like this multiple employer welfare arrangement is generally required to utilize a calendar year for statutory accounting purporses. The trust has both an erisa and a statutory audit conducted annually.”

Financial Statement Notes

PART X, LINE 2:

“Fin 48/asc 740 footnote: the trust's management has analyzed the tax positions taken by the trust and has concluded that, as of march 31, 2024 (the year-end of the erisa welfare plan for which the financial statements were prepared), there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PARTS XI AND XII - ADDITIONAL INFO.ABOUT FIN.STATEMENTS:

“As further explained on schedule o, the trust has audited financial statements issued under generally accepted accounting principles (gaap) for the welfare plan's year ended march 31. The trust also has audited financial statements issued on the basis of insurance statutory accounting for the calendar year. The information presented in parts xi and xii is as if the trust had audited gaap financial statements for the calendar year.”

Raw XML AppendixShowing 400 of 3,728 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc	0	THE ORGANIZATION IS A MULTIPLE EMPLOYER WELFARE ARRANGEMENT WHICH WAS ESTABLISHED TO PROVIDE SELF-FUNDED MEDICAL AND PRESCRIPTION DRUG BENEFITS FOR ITS MEMBERS.
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt	0	BLUE CROSS BLUE SHIELD HEALTHCARE PLAN O
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IRS990/ContractorCompensationGrp/ServicesDesc	0	ADMINISTRATIVE SERVICES
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IRS990/DescribedInSection501c3Ind	0	0
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IRS990/Form990PartVIISectionAGrp/PersonNm	0	JIM CHASTEEN
IRS990/Form990PartVIISectionAGrp/PersonNm	1	MORGAN LAW
IRS990/Form990PartVIISectionAGrp/PersonNm	2	BENJAMIN J TARBUTTON III
IRS990/Form990PartVIISectionAGrp/PersonNm	3	SAMUEL L GUDE III
IRS990/Form990PartVIISectionAGrp/PersonNm	4	HANNAH M WEISS
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	1	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	2	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	3	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt	4	0
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	1	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	2	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	3	0
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt	4	0
IRS990/Form990PartVIISectionAGrp/TitleTxt	0	CHAIR/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt	1	PLAN ADMINISTRATOR/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt	2	TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd	0	1
IRS990/Form990TFiledInd	0	1
IRS990/FormationYr	0	2018
IRS990/FormerOfcrEmployeesListedInd	0	0
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd	0	X
IRS990/FSAuditedInd	0	1
IRS990/FundraisingActivitiesInd	0	0
IRS990/GamingActivitiesInd	0	0
IRS990/GoverningBodyVotingMembersCnt	0	5
IRS990/GrantsToIndividualsInd	0	0
IRS990/GrantsToOrganizationsInd	0	0
IRS990/GrantToRelatedPersonInd	0	0
IRS990/GrossReceiptsAmt	0	344191645
IRS990/GroupReturnForAffiliatesInd	0	0
IRS990/IncludeFIN48FootnoteInd	0	1
IRS990/IndependentAuditFinclStmtInd	0	1
IRS990/IndependentVotingMemberCnt	0	5
IRS990/IndivRcvdGreaterThan100KCnt	0	0
IRS990/IndoorTanningServicesInd	0	0
IRS990/InfoInScheduleOPartVIInd	0	X
IRS990/InsuranceGrp/TotalAmt	0	129552
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt	0	1698416
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt	0	1698416
IRS990/InvestmentInJointVentureInd	0	0
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt	0	20201309
IRS990/IRPDocumentCnt	0	0
IRS990/IRPDocumentW2GCnt	0	0
IRS990/LegalDomicileStateCd	0	GA
IRS990/LoanOutstandingInd	0	0
IRS990/LocalChaptersInd	0	0
IRS990/MaterialDiversionOrMisuseInd	0	0
IRS990/MembersOrStockholdersInd	0	1
IRS990/MethodOfAccountingAccrualInd	0	X
IRS990/MinutesOfCommitteesInd	0	1
IRS990/MinutesOfGoverningBodyInd	0	1
IRS990/MissionDesc	0	THE ORGANIZATION IS A MULTIPLE EMPLOYER WELFARE ARRANGEMENT WHICH WAS ESTABLISHED TO PROVIDE SELF-FUNDED MEDICAL AND PRESCRIPTION DRUG BENEFITS FOR ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd	0	0
IRS990/MoreThan5000KToOrgInd	0	0
IRS990/NetAssetsOrFundBalancesBOYAmt	0	11151431
IRS990/NetAssetsOrFundBalancesEOYAmt	0	14371360
IRS990/NetUnrelatedBusTxblIncmAmt	0	1697416
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt	0	11151431
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt	0	14371360
IRS990/NoListedPersonsCompensatedInd	0	X
IRS990/NondeductibleContributionsInd	0	0
IRS990/OfficerMailingAddressInd	0	0
IRS990/OperateHospitalInd	0	0
IRS990/Organization501cInd	0	X
IRS990/OrganizationFollowsFASB117Ind	0	X
IRS990/OtherAssetsTotalGrp/BOYAmt	0	36352171
IRS990/OtherAssetsTotalGrp/EOYAmt	0	19750201
IRS990/OtherChangesInNetAssetsAmt	0	0
IRS990/OtherExpensesGrp/Desc	0	FEDERAL INCOME TAX
IRS990/OtherExpensesGrp/Desc	1	REGULATORY FEES
IRS990/OtherExpensesGrp/TotalAmt	0	619318
IRS990/OtherExpensesGrp/TotalAmt	1	167267
IRS990/OtherLiabilitiesGrp/BOYAmt	0	77884534
IRS990/OtherLiabilitiesGrp/EOYAmt	0	51632518
IRS990/PartialLiquidationInd	0	0
IRS990/PoliticalCampaignActyInd	0	0
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt	0	2217
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt	0	35899
IRS990/PrincipalOfficerNm	0	MORGAN LAW
IRS990/ProfessionalFundraisingInd	0	0
IRS990/ProgramServiceRevenueGrp/BusinessCd	0	525100
IRS990/ProgramServiceRevenueGrp/Desc	0	EMPLOYERS' CONTRIB.
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt	0	342493229
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt	0	342493229
IRS990/ProhibitedTaxShelterTransInd	0	0
IRS990/PYBenefitsPaidToMembersAmt	0	320863550
IRS990/PYContributionsGrantsAmt	0	0
IRS990/PYGrantsAndSimilarPaidAmt	0	0
IRS990/PYInvestmentIncomeAmt	0	1557585
IRS990/PYOtherExpensesAmt	0	18212438
IRS990/PYOtherRevenueAmt	0	0
IRS990/PYProgramServiceRevenueAmt	0	339244786
IRS990/PYRevenuesLessExpensesAmt	0	1726383
IRS990/PYSalariesCompEmpBnftPaidAmt	0	0
IRS990/PYTotalExpensesAmt	0	339075988
IRS990/PYTotalProfFndrsngExpnsAmt	0	0
IRS990/PYTotalRevenueAmt	0	340802371
IRS990/ReconcilationRevenueExpnssAmt	0	3219929
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/SavingsAndTempCashInvstGrp/BOYAmt	0	13206875
IRS990/SavingsAndTempCashInvstGrp/EOYAmt	0	26208445
IRS990/ScheduleBRequiredInd	0	0
IRS990ScheduleD/ExpensesNotReportedAmt	0	0
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt	0	0
IRS990ScheduleD/ExpensesSubtotalAmt	0	340971716
IRS990ScheduleD/FootnoteTextInd	0	X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt	0	19750201
IRS990ScheduleD/OtherAssetsOrgGrp/Desc	0	REINSURANCE RECEIVABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	0	51632518
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	0	NET REINSURANCE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt	0	0
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt	0	0
IRS990ScheduleD/RevenueSubtotalAmt	0	344191645
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	0	FIN 48/ASC 740 FOOTNOTE: THE TRUST'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT, AS OF MARCH 31, 2024 (THE YEAR-END OF THE ERISA WELFARE PLAN FOR WHICH THE FINANCIAL STATEMENTS WERE PREPARED), THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt	1	AS FURTHER EXPLAINED ON SCHEDULE O, THE TRUST HAS AUDITED FINANCIAL STATEMENTS ISSUED UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) FOR THE WELFARE PLAN'S YEAR ENDED MARCH 31. THE TRUST ALSO HAS AUDITED FINANCIAL STATEMENTS ISSUED ON THE BASIS OF INSURANCE STATUTORY ACCOUNTING FOR THE CALENDAR YEAR. THE INFORMATION PRESENTED IN PARTS XI AND XII IS AS IF THE TRUST HAD AUDITED GAAP FINANCIAL STATEMENTS FOR THE CALENDAR YEAR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc	1	PARTS XI AND XII - ADDITIONAL INFO.ABOUT FIN.STATEMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt	0	0
IRS990ScheduleD/TotalBookValueOtherAssetsAmt	0	19750201
IRS990ScheduleD/TotalExpensesPerForm990Amt	0	340971716
IRS990ScheduleD/TotalLiabilityAmt	0	51632518
IRS990ScheduleD/TotalRevenuePerForm990Amt	0	344191645
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt	0	344191645
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt	0	340971716
IRS990/ScheduleJRequiredInd	0	0
IRS990/ScheduleORequiredInd	0	1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	THE TRUST HAS AUDITED FINANCIAL STATEMENTS UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP), BUT THE FINANCIAL STATEMENTS ARE PRESENTED ON THE BASIS OF THE ERISA WELFARE PLAN'S YEAR-END OF MARCH 31, 2024. AN INSURANCE ENTITY LIKE THIS MULTIPLE EMPLOYER WELFARE ARRANGEMENT IS GENERALLY REQUIRED TO UTILIZE A CALENDAR YEAR FOR STATUTORY ACCOUNTING PURPORSES. THE TRUST HAS BOTH AN ERISA AND A STATUTORY AUDIT CONDUCTED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	MEMBERS OF THE ORGANIZATION - THE MEMBERS OF THE ORGANIZATION ARE THE PARTICIPATING EMPLOYERS IN THE MULTIPLE EMPLOYER WELFARE ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	POWERS OF THE MEMBERS - THE MEMBERS, WHO ARE PARTICIPATING EMPLOYERS IN THE ARRANGEMENT, ELECT THE TRUSTEES IN ACCORDANCE WITH THE BYLAWS OF THE ARRANGEMENT. THE BOARD OF TRUSTEES GOVERNS THE ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	REVIEW OF FORM 990 - THE OUTSIDE PUBLIC ACCOUNTING FIRM REVIEWS THE DRAFT OF FORM 990 PROVIDED BY THE PLAN MANAGER AND REPORTS TO THE ARRANGEMENT'S TRUSTEES. AFTER REVIEW AND APPROVAL BY THE TRUSTEES, FORM 990 IS SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	MONITORING AND ENFORCEMENT OF CONFLICT POLICY - EACH TRUSTEE MUST REPORT WHETHER HE/SHE HAS ANY INTEREST IN ANY PARTY DOING BUSINESS WITH THE TRUST. THE TRUSTEE CODE OF CONDUCT IS SIGNED BY EACH TRUSTEE. THE CASH MANAGEMENT SYSTEM DOES NOT ALLOW FOR ACH DISBURSEMENTS OF PLAN ASSETS TO TRUSTEES OR FIDUCIARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	AVAILABILITY OF DOCUMENTS - THE TRUST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO ANY PARTICIPATING BANK OR INDIVIDUAL PLAN PARTICIPANT. NOTICES ARE SENT TO INTERESTED PARTIES WHEN THE ANNUAL REPORTS ARE COMPLETE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	PART IV, LINE 12A - FINANCIAL STATEMENTS:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd	0	0
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd	0	0
IRS990ScheduleR/AssetSaleToOtherOrgInd	0	0
IRS990ScheduleR/DivRelatedOrganizationInd	0	0
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd	0	1
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd	0	0
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	0	1ST ACTION SERVICES CSR INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	1	1ST CHOICE ACCOUNTING AND TAX
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	2	1ST MECHANICAL SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	3	21ST CENTURY LEADERS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	4	3 R T FARMS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	5	4 EVER HAPPY HOMES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	6	8 FIGURE FIRM
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	7	9 OAK TREE SERVICE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	8	988 ASSOCIATES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	9	A & F TRUCKING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	10	A & J SCREENPRINTERS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	11	A & L CABINETS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	12	A & R BODY SHOP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	13	A AND A AIR CONDITIONING AND REFRIG INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	14	A AND C DEVELOPMENT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	15	A CHILD'S VOICE ADVOCACY CT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	16	A COURTYARD FLORIST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	17	A NEW START COUNSELING CENTER INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	18	A&G PROPERTY PRESERVATION GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	19	ADE BUILDERS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	20	AMG INSURANCE AND FINANCIAL COMPANYINC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	21	A2DINC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	22	AAA COMMERCIAL FLOORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	23	AAA REAL ESTATE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	24	AAA SIGNS & SAFETY PRODUCTS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	25	AAA SUPPLY INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	26	A-ACTION JANITORIAL AND VENDING SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	27	AARONS SYSTEMS INTEGRATORS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	28	AAS TRANSPORT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	29	ABBADABBA'S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	30	ABGL INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	31	ABL ENTERPRISES INCDBA PERNO INSURANCE BENEFITS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	32	ABOVE ALL TREE SERVICE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	33	ABRAMS ARCHITECTURAL PRODUCTS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	34	ABT INSURANCE SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	35	AC WHITE RELOCATIONS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	36	ACADIA SHUTTERS & BLINDSINC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	37	ACC DISTRIBUTORS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	38	ACCESS TEST PREP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	39	ACCOUNTING ASSOCIATES OF MIDDLE GA INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	40	ACOC ASSOCIATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	41	ACOUSTI DOORS AND SPECIALTIES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	42	ACOUSTI OF COLUMBUS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	43	ACTIVE CLIMBING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	44	ACUFF & ACUFF INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	45	ACUFF FINANCIAL SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	46	ADAMS PRIMARY CARE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	47	ADAMS TILE & TERRAZZO INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	48	ADAMS WARNOCK INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	49	ADAMSJORDAN & HERRINGTONPC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	50	ADAPTIVE DRIVING SOLUTIONS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	51	ADEX SYSTEMS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	52	ADPLORER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	53	ADVANCE INDUSTRIAL MAINTENANCE AND MACHINE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	54	ADVANCED AESTHETIC SURGERY PC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	55	ADVANCED AUDIOLOGY AND HEARING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	56	ADVANCED COLOR IMAGING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	57	ADVANCED DENTAL ARTS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	58	ADVANCED ELECTRICAL SYSTEMS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	59	ADVANCED LANDSCAPE SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	60	ADVANCED PACKAGING SOLUTIONS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	61	ADVANCED PRESSURE & GUTTER CLEANING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	62	ADVANCED SYSTEMS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	63	ADVANCED TECHNOLOGY GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	64	ADVANCED VALVE & INSTRUMENT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	65	ADVANTAGE ELECTRONICS WIRE AND CABLE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	66	ADVERTO INDUSTRIES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	67	AEROQUEST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	68	AESTHETIC SPECIALTY CENTRE PC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	69	AFLAC FEDERAL CREDIT UNION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	70	AFTERBURNER INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	71	AGAPE COMMUNITY CENTER INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	72	AGILE CONSULTING GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	73	AGILOX NORTH AMERICA INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	74	AHAVATH ACHIM CONGREGATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	75	AIA GEORGIA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	76	AIOS GROUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	77	AIR ADJUSTERS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	78	AIR CONNECTIONS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	79	AIR CONTROLLERS HEATING & COOLING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	80	AIRCRANE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	81	AIRPORT WEST COMMUNITY IMPROVEMENT DISTRICT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	82	AIRWAY THERAPEUTICS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	83	AIS MEDIA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	84	AIT GROUP USA INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	85	ALAN D GLASSMAN MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	86	ALBANY & ALABAMA INDUSTRIES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	87	ALBANY TYPEWRITER EXCHANGE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	88	ALEX THIGPIN AGENCY INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	89	ALEXANDER BABBAGE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	90	ALGENEE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	91	ALL & EVERYTHING LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	92	ALL CRANE & HOIST SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	93	ALL SHORES FLOORING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	94	ALL SOUTH WAREHOUSE DC INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	95	ALLEN & ALLEN FUNERAL SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	96	ALLEN DEVELOPMENT GROUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	97	ALLIANCE MARKETING GROUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	98	ALLIANCE PACIFIC CORPORATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	99	ALLIANCE PROSTHETICS AND ORTHOTICS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	100	ALLIED FOOD SERVICE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	101	ALLISON ANIMAL CARE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	102	ALLOY NETWORKS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	103	ALLSOUTH SPRINKLER CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	104	ALMECO USA INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	105	ALPHA DAWG PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	106	ALPHA DELTA PI FOUNDATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	107	ALPHARETTA CONSTRUCTION COMPANYTHE DAVIS GROUP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	108	ALTESA BIOSCIENCE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	109	ALTIVA MANAGEMENT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	110	AMAZING ENERGY SOLUTIONS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	111	AMBATA SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	112	AMERICAN AUDIO VISUAL SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	113	AMERICAN BOATBUILDERS ASSOCIATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	114	AMERICAN CHARMS FURNITURE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	115	AMERICAN DATA SOLUTIONS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	116	AMERICAN FABRICATION COORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	117	AMERICAN FIRE PROTECTION SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	118	AMERICAN HOME MORTGAGE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	119	AMERICAN MATERIAL HANDLING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	120	AMERICAN MATERIAL SPECIALIST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	121	AMERICAN PEANUT SHELLERS ASSOCIATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	122	AMERICAN RAILROAD INDUSTRIES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	123	AMERICAN STEP COMPANY INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	124	AMERICAN TANK MAINTENANCE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	125	AMERICAN THROMBOSIS AND HEMOSTASIS NETWORK INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	126	AMERICA'S WARRIOR PARTNERSHIP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	127	AMITRACE COMPUTER SYSTEMS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	128	AMPUTEE PROSTHETIC CLINIC CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	129	AMY'S TICKETS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	130	ANALYTIC PROFESSIONALS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	131	ANATOLIAN TREASURES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	132	ANCHOR MEDICAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	133	ANCHORS MARINA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	134	ANDREW M GOTHARD PSYD PC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	135	ANGEL FLIGHT SOARS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	136	APEX ANIMAL HOSPITAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	137	APOLLO TEXTILES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	138	APPEN MEDIA GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	139	APPLIED AIR SOLUTIONS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	140	APPLIED MACHINE SOLUTIONS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	141	AQUANAUT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	142	AQUANTUS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	143	AQUARAMA POOLS AND SPAS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	144	ARBOR PRODUCTIONS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	145	ARBORMEDICS TREE AND SHRUB
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	146	ARCHER & LOVELLPC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	147	ARCHIE'S SERVICE COMPANY INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	148	ARETE SCHOLARS FUND
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt	149	ARMENTROUT MATHENY THURMOND PC

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