17,885 membership organizations are registered with the IRS in the United States; 6,294 have a Form 990 on file. Together they report $69 billion in revenue and hold $192 billion in assets. Browse the largest below, or drill in by state. Also called mutual-benefit associations.
The largest are UAW Retiree Medical Benefits Trust, Boeing Company Veba Master Trust, and Jpmorgan Chase Veba Trust for Active Employees.
Ranked by revenue. Sort any column, or follow an org to track it.
| Organization | Type | Revenue | Assets | Follow |
|---|---|---|---|---|
| U UAW Retiree Medical Benefits Trust Detroit, MI · FY2024 Detroit, MI · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $3.5B · Assets $62.9B | Voluntary Employees Beneficiary Associations (Non-Government) | $3.5B | $62.9B | |
| B Boeing Company Veba Master Trust Brooklyn, NY · FY2024 Brooklyn, NY · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $2.9B · Assets $4.7M | Voluntary Employees Beneficiary Associations (Non-Government) | $2.9B | $4.7M | |
| J Jpmorgan Chase Veba Trust for Active Employees Jersey City, NJ · FY2024 Jersey City, NJ · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $2.9B · Assets $5.9M | Voluntary Employees Beneficiary Associations (Non-Government) | $2.9B | $5.9M | |
| B Bankamerica Group Benefits Program Tr Dallas, TX · FY2024 Dallas, TX · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $2.8B · Assets $407.3M | Voluntary Employees Beneficiary Associations (Non-Government) | $2.8B | $407.3M | |
Knights of Columbus
New Haven, CT · FY2024
New Haven, CT · FY2024 · Fraternal Beneficiary Societies · Rev $2.8B · Assets — |
Fraternal Beneficiary Societies | $2.8B | — | |
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Insurance Providers | $2.6B | $988.4M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $2.5B | $1.6B | |
North Carolina Electric Membership Corporation
Raleigh, NC · FY2025
Raleigh, NC · FY2025 · Local Benevolent Life Insurance Associations · Rev $1.4B · Assets $2.4B |
Local Benevolent Life Insurance Associations | $1.4B | $2.4B | |
| N Northrop Grumman Veba Master Trust I Quincy, MA · FY2024 Quincy, MA · FY2024 · Insurance Providers · Rev $1.3B · Assets $249.5M | Insurance Providers | $1.3B | $249.5M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $1.3B | $45.1M | |
| A Accenture United States Benefit Trust Chicago, IL · FY2024 Chicago, IL · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $1.0B · Assets $132.5M | Voluntary Employees Beneficiary Associations (Non-Government) | $1.0B | $132.5M | |
| L Lokahi Assurance Ltd Oakland, CA · FY2024 Oakland, CA · FY2024 · Insurance Providers · Rev $967.5M · Assets $3.6B | Insurance Providers | $967.5M | $3.6B | |
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Insurance Providers | $902.0M | $468.0M | |
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Insurance Providers | $860.6M | $286.2M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $850.2M | $1.2B | |
| F Fiat Lux Risk and Insurance Company Washington, DC · FY2024 Washington, DC · FY2024 · Insurance Providers · Rev $842.3M · Assets $2.6B | Insurance Providers | $842.3M | $2.6B | |
| B Baylor Health Care Systems Employee Welfare Benefit Trust Dallas, TX · FY2024 Dallas, TX · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $698.7M · Assets $71.6M | Voluntary Employees Beneficiary Associations (Non-Government) | $698.7M | $71.6M | |
| C Chs Community Health Systems INC Veba Trust Franklin, TN · FY2025 Franklin, TN · FY2025 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $698.1M · Assets $7K | Voluntary Employees Beneficiary Associations (Non-Government) | $698.1M | $7K | |
| 1 130 Regional Water Sypply Corporation Round Rock, TX · FY2024 Round Rock, TX · FY2024 · Local Benevolent Life Insurance Associations · Rev $689.0M · Assets $112.6M | Local Benevolent Life Insurance Associations | $689.0M | $112.6M | |
Young Mens Christian Association Retirement Fund
New York, NY · FY2024
New York, NY · FY2024 · Pension & Retirement Funds · Rev $649.3M · Assets $10.3B |
Pension & Retirement Funds | $649.3M | $10.3B | |
| N National Railway Carriers & United Arlington, VA · FY2024 Arlington, VA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $644.1M · Assets $321.0M | Voluntary Employees Beneficiary Associations (Non-Government) | $644.1M | $321.0M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $584.7M | $119.9M | |
| S Southern Ohio Chamber Alliance Benefit Plan Cincinnati, OH · FY2024 Cincinnati, OH · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $556.4M · Assets $61.4M | Voluntary Employees Beneficiary Associations (Non-Government) | $556.4M | $61.4M | |
| U United Airlines Employee Sick Leave Tr Chicago, IL · FY2024 Chicago, IL · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $539.7M · Assets $61.6M | Voluntary Employees Beneficiary Associations (Non-Government) | $539.7M | $61.6M | |
| B Bae Systems North America Welfare Benefit Trust Falls Church, VA · FY2024 Falls Church, VA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $534.2M · Assets $33.2M | Voluntary Employees Beneficiary Associations (Non-Government) | $534.2M | $33.2M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $504.1M | $588.2M | |
| K KPMG LLP Health Plans Tr Montvale, NJ · FY2024 Montvale, NJ · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $490.9M · Assets $47.8M | Voluntary Employees Beneficiary Associations (Non-Government) | $490.9M | $47.8M | |
| B Bp Corporation North America INC Veba Master Trust Houston, TX · FY2024 Houston, TX · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $459.8M · Assets $26.3M | Voluntary Employees Beneficiary Associations (Non-Government) | $459.8M | $26.3M | |
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Insurance Providers | $453.4M | $197.0M | |
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Pension & Retirement Funds | $377.0M | $3.7B | |
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Local Benevolent Life Insurance Associations | $353.4M | $1.4B | |
| G Georgia Chamber Federation Benefit Plan Trust Atlanta, GA · FY2024 Atlanta, GA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $344.2M · Assets $66.3M | Voluntary Employees Beneficiary Associations (Non-Government) | $344.2M | $66.3M | |
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Local Benevolent Life Insurance Associations | $336.8M | $1.1B | |
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Insurance Providers | $303.8M | $124.3M | |
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Teachers Retirement Fund Associations | $301.2M | $1.5B | |
Labor-Management Healthcare Fund
Cheektowaga, NY · FY2025
Cheektowaga, NY · FY2025 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $296.1M · Assets $79.8M |
Voluntary Employees Beneficiary Associations (Non-Government) | $296.1M | $79.8M | |
New York Trades Council & Hotel Association of New York City
New York, NY · FY2024
New York, NY · FY2024 · Insurance Providers · Rev $294.4M · Assets $261.6M |
Insurance Providers | $294.4M | $261.6M | |
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Pension & Retirement Funds | $290.1M | $704.3M | |
| A Ascension Health Alliance Professional & General Liability Self-Insurance T Rust Saint Louis, MO · FY2024 Saint Louis, MO · FY2024 · Insurance Providers · Rev $286.0M · Assets $711.6M | Insurance Providers | $286.0M | $711.6M | |
| P Prudential Welfare Benefits Tr Newark, NJ · FY2024 Newark, NJ · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $277.5M · Assets $21.6M | Voluntary Employees Beneficiary Associations (Non-Government) | $277.5M | $21.6M | |
| G Gene Upshaw Nfl Player Health Reimbursement Account Plan Trust Baltimore, MD · FY2024 Baltimore, MD · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $265.8M · Assets $1.1B | Voluntary Employees Beneficiary Associations (Non-Government) | $265.8M | $1.1B | |
| E Employee Benefit Trust of Harris Trust and Savings Bank and Pittsburgh, PA · FY2024 Pittsburgh, PA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $265.8M · Assets $12.0M | Voluntary Employees Beneficiary Associations (Non-Government) | $265.8M | $12.0M | |
| D Delaware County Public Schools Healthcare Trust Morton, PA · FY2024 Morton, PA · FY2024 · Insurance Providers · Rev $265.8M · Assets $154.6M | Insurance Providers | $265.8M | $154.6M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $257.4M | $570.4M | |
| C Central Midwest Regional Council of Carpenters Welfare Fund Troy, MI · FY2024 Troy, MI · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $253.4M · Assets $596.2M | Voluntary Employees Beneficiary Associations (Non-Government) | $253.4M | $596.2M | |
| E Eli Lilly & Co Master Trust for Employee Benefits Indianapolis, IN · FY2024 Indianapolis, IN · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $252.9M · Assets $26.4M | Voluntary Employees Beneficiary Associations (Non-Government) | $252.9M | $26.4M | |
| I Insurance and Benefits Tr of Peace Officers Research Assoc of Ca Sacramento, CA · FY2024 Sacramento, CA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $243.4M · Assets $165.6M | Voluntary Employees Beneficiary Associations (Non-Government) | $243.4M | $165.6M | |
| U US Army Nonappropiated Fund Retiree Med Dental Plan Trust Incom 6 9 Jbsa Fort Sam Houston, TX · FY2025 Jbsa Fort Sam Houston, TX · FY2025 · Voluntary Employees Beneficiary Associations (Government) · Rev $241.0M · Assets $928.4M | Voluntary Employees Beneficiary Associations (Government) | $241.0M | $928.4M | |
| X Xcel Energy INC Voluntary Employees Benefciary Trust for Active Employ Minneapolis, MN · FY2024 Minneapolis, MN · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $237.1M · Assets $62.5M | Voluntary Employees Beneficiary Associations (Non-Government) | $237.1M | $62.5M | |
| C Constellation Employees Benefit Trust Kennett Square, PA · FY2024 Kennett Square, PA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $230.3M · Assets $31.6M | Voluntary Employees Beneficiary Associations (Non-Government) | $230.3M | $31.6M | |
| I International Brotherhood of Trade Unions Health & Welfare Fd Tr Carle Place, NY · FY2024 Carle Place, NY · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $229.3M · Assets $52.9M | Voluntary Employees Beneficiary Associations (Non-Government) | $229.3M | $52.9M | |
| M Missouri Chamber Federation Benefit Plan Trust Jefferson Cty, MO · FY2024 Jefferson Cty, MO · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $228.5M · Assets $24.5M | Voluntary Employees Beneficiary Associations (Non-Government) | $228.5M | $24.5M | |
Voluntary Employees Beneficiary Assoc Tr for Pub Empl State of WA
Spokane, WA · FY2024
Spokane, WA · FY2024 · Voluntary Employees Beneficiary Associations (Government) · Rev $227.0M · Assets $1.1B |
Voluntary Employees Beneficiary Associations (Government) | $227.0M | $1.1B | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $222.7M | $854.7M | |
| B Bank of Amercia Retiree Group Benefits Program Dallas, TX · FY2024 Dallas, TX · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $219.2M · Assets $88.1M | Voluntary Employees Beneficiary Associations (Non-Government) | $219.2M | $88.1M | |
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Voluntary Employees Beneficiary Associations (Government) | $209.0M | $127.9M | |
| A At&t Corp Management & Nonrepresent Employees Postretirement Welfare Dallas, TX · FY2024 Dallas, TX · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $202.3M · Assets $99.8M | Voluntary Employees Beneficiary Associations (Non-Government) | $202.3M | $99.8M | |
| R RBC USA Health & Welfare Benefit Pl Intrvs Tr Jersey City, NJ · FY2024 Jersey City, NJ · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $196.4M · Assets $21.0M | Voluntary Employees Beneficiary Associations (Non-Government) | $196.4M | $21.0M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $193.3M | $257.5M | |
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Local Benevolent Life Insurance Associations | $191.6M | $419.4M | |
| A Ascension Welfare Benefits Trust Saint Louis, MO · FY2024 Saint Louis, MO · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $191.4M · Assets $172.4M | Voluntary Employees Beneficiary Associations (Non-Government) | $191.4M | $172.4M | |
| U United Airlines Pilot Retiree Health Account Plan Chicago, IL · FY2024 Chicago, IL · FY2024 · Voluntary Employees Beneficiary Associations (Government) · Rev $191.2M · Assets $953.0M | Voluntary Employees Beneficiary Associations (Government) | $191.2M | $953.0M | |
Southern California Pipe Trades Health and Welfare Fund
Los Angeles, CA · FY2024
Los Angeles, CA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $190.1M · Assets $423.2M |
Voluntary Employees Beneficiary Associations (Non-Government) | $190.1M | $423.2M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $190.0M | $770.1M | |
| L Life Care Centers of America INC Associate Benefit Trust Cleveland, TN · FY2025 Cleveland, TN · FY2025 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $180.7M · Assets $26.2M | Voluntary Employees Beneficiary Associations (Non-Government) | $180.7M | $26.2M | |
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Local Benevolent Life Insurance Associations | $176.7M | $330.7M | |
| O Operating Engineers Local Union No 3 Vacation Holiday and Sick Pay Alameda, CA · FY2024 Alameda, CA · FY2024 · Multi-Employer Pension Plans · Rev $174.6M · Assets $31.6M | Multi-Employer Pension Plans | $174.6M | $31.6M | |
| W Washington Saratoga Warren Hamiltonessex Counties Health Ins Consorti Wilton, NY · FY2024 Wilton, NY · FY2024 · Voluntary Employees Beneficiary Associations (Government) · Rev $174.3M · Assets $51.6M | Voluntary Employees Beneficiary Associations (Government) | $174.3M | $51.6M | |
| V Veba Trust for Union Employees of Keyspan Corporation Pittsburgh, PA · FY2024 Pittsburgh, PA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $165.6M · Assets $2.7B | Voluntary Employees Beneficiary Associations (Non-Government) | $165.6M | $2.7B | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $165.0M | $907.9M | |
| A Ameren Active Employee Healthcare Tr Saint Louis, MO · FY2024 Saint Louis, MO · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $164.6M · Assets $15.4M | Voluntary Employees Beneficiary Associations (Non-Government) | $164.6M | $15.4M | |
| C Cnh Welfare Benefit Trust Racine, WI · FY2024 Racine, WI · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $161.5M · Assets $67.1M | Voluntary Employees Beneficiary Associations (Non-Government) | $161.5M | $67.1M | |
| S Sodexho INC N Bethesda, MD · FY2024 N Bethesda, MD · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $159.2M · Assets $1.8M | Voluntary Employees Beneficiary Associations (Non-Government) | $159.2M | $1.8M | |
| C Carrier-Ila Container Royalty Fund No 5 Lyndhurst, NJ · FY2024 Lyndhurst, NJ · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $158.7M · Assets $378.4M | Voluntary Employees Beneficiary Associations (Non-Government) | $158.7M | $378.4M | |
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Voluntary Employees Beneficiary Associations (Government) | $156.8M | $851.1M | |
| M Mondelez Global LLC Group Benefit Trust I New York, NY · FY2025 New York, NY · FY2025 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $153.0M · Assets $2.2M | Voluntary Employees Beneficiary Associations (Non-Government) | $153.0M | $2.2M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $152.9M | $18.9M | |
Ny44 Health Benefits Plan Tr
West Seneca, NY · FY2024
West Seneca, NY · FY2024 · Voluntary Employees Beneficiary Associations (Government) · Rev $152.3M · Assets $63.8M |
Voluntary Employees Beneficiary Associations (Government) | $152.3M | $63.8M | |
| S SEIU Healthcare Il Home Care & Child Care Fund Chicago, IL · FY2024 Chicago, IL · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $150.0M · Assets $301.0M | Voluntary Employees Beneficiary Associations (Non-Government) | $150.0M | $301.0M | |
| U United Airlines Pilot Disability Veba Lewisville, TX · FY2024 Lewisville, TX · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $145.0M · Assets $305.5M | Voluntary Employees Beneficiary Associations (Non-Government) | $145.0M | $305.5M | |
| F Felra and Ufcw Health and Welfare Fund Sparks, MD · FY2024 Sparks, MD · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $139.4M · Assets $34.6M | Voluntary Employees Beneficiary Associations (Non-Government) | $139.4M | $34.6M | |
| I Idaho School District Council Self-Funded Benefit Trust Boise, ID · FY2024 Boise, ID · FY2024 · Voluntary Employees Beneficiary Associations (Government) · Rev $138.0M · Assets $18.6M | Voluntary Employees Beneficiary Associations (Government) | $138.0M | $18.6M | |
| P Phila Area Indpdnt School Business Wayne, PA · FY2024 Wayne, PA · FY2024 · Insurance Providers · Rev $135.5M · Assets $47.4M | Insurance Providers | $135.5M | $47.4M | |
District Council 16 Northern California Health and Welfare Trus
Dublin, CA · FY2024
Dublin, CA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $135.0M · Assets $251.3M |
Voluntary Employees Beneficiary Associations (Non-Government) | $135.0M | $251.3M | |
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Insurance Providers | $134.2M | $535.7M | |
| G Gpu Companies Health Care Plan for Nonbargaining Retirees Heritage Dr N Qu, MA · FY2024 Heritage Dr N Qu, MA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $133.3M · Assets $39.3M | Voluntary Employees Beneficiary Associations (Non-Government) | $133.3M | $39.3M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $131.5M | $118.6M | |
| H Hca Short-Term Disability Benefits Plan Trust Nashville, TN · FY2024 Nashville, TN · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $129.7M · Assets $1.4M | Voluntary Employees Beneficiary Associations (Non-Government) | $129.7M | $1.4M | |
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Voluntary Employees Beneficiary Associations (Non-Government) | $129.4M | $651.2M | |
Bucks & Montgomery County & Schools Health Care Consortium
Doylestown, PA · FY2024
Doylestown, PA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $129.1M · Assets $41.9M |
Voluntary Employees Beneficiary Associations (Non-Government) | $129.1M | $41.9M | |
| B Bank of America Short-Term Disability Plan Trust Dallas, TX · FY2024 Dallas, TX · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $126.8M · Assets $9.0M | Voluntary Employees Beneficiary Associations (Non-Government) | $126.8M | $9.0M | |
| 4 4th District IBEW Health Fund Ona, WV · FY2024 Ona, WV · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $126.8M · Assets $147.9M | Voluntary Employees Beneficiary Associations (Non-Government) | $126.8M | $147.9M | |
| N Northwest Fire Fighters Benefits Trust Mukilteo, WA · FY2024 Mukilteo, WA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $124.5M · Assets $57.1M | Voluntary Employees Beneficiary Associations (Non-Government) | $124.5M | $57.1M | |
| O Ozark Schools Benefits Association Bolivar, MO · FY2024 Bolivar, MO · FY2024 · Voluntary Employees Beneficiary Associations (Government) · Rev $123.9M · Assets $25.9M | Voluntary Employees Beneficiary Associations (Government) | $123.9M | $25.9M | |
| O Ocu Health & Welfare Trust Covina, CA · FY2024 Covina, CA · FY2024 · Voluntary Employees Beneficiary Associations (Government) · Rev $123.8M · Assets $297.7M | Voluntary Employees Beneficiary Associations (Government) | $123.8M | $297.7M | |
| W Wells Fargo & Company Short Term Disability Plan & Trust Des Moines, IA · FY2025 Des Moines, IA · FY2025 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $121.4M · Assets $23.1M | Voluntary Employees Beneficiary Associations (Non-Government) | $121.4M | $23.1M | |
| U United States Steel Corporation Retiree Insurance Benefits Trust Pittsburgh, PA · FY2024 Pittsburgh, PA · FY2024 · Voluntary Employees Beneficiary Associations (Non-Government) · Rev $120.4M · Assets $9.0M | Voluntary Employees Beneficiary Associations (Non-Government) | $120.4M | $9.0M | |
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Insurance Providers | $119.8M | $449.2M | |
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Insurance Providers | $117.7M | $445.6M | |
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Insurance Providers | $116.8M | $6.6M |
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