2023-11-15T09:59:50-06:00 2022-06-30 ARMANINO LLP 6 CITYPLACE DRIVE SUITE 900 ST LOUIS MO 63141 990 2022-01-01 361260620 INDEPENDENT ORDER OF VIKINGS % GBU FINANCIAL LIFE INDE 2626543384 PO Box 27186 Lansing MI 48910 DOUGLAS ULRICH CONTROLLER 4128849816 2023-11-10 true DOUGLAS ULRICH 999009999 JOANNE H KEARBEY P00962502 3149831200 2 2022 2023-04-26 12:10:37Z X DOUGLAS ULRICH 4254 SAW MILL RUN BLVD PITTSBURGH PA 15227 62891 false X IOVIKINGS.ORG X FRATERNAL 1895 IL THE INDEPENDENT ORDER OF VIKINGS (IOV) IS A FRATERNAL BENEFIT SOCIETY EXEMPT UNDER SECTION 501(C)(8) OF THE INTERNAL REVENUE CODE. (CONTINUED ON SCHEDULE O, STATEMENT 1) X 13 13 0 0 0 0 57620 52681 24598 10210 0 0 82218 62891 0 0 8380 10744 2250 30000 0 0 0 252190 68087 262820 108831 -180602 -45940 1374526 0 837616 0 536910 0 X THE INDEPENDENT ORDER OF VIKINGS (IOV) OPERATES TO BENEFIT ITS MEMBERS UNDER THE LODGE SYSTEM. THE IOV COLLECTS INDIVIDUAL ASSESSMENT PREMIUMS FROM ITS MEMBERS FOR THE PURPOSE OF PAYING LIFE INSURANCE OR OTHER BENEFITS AND MAINTAINING A SOLVENT LEGAL RESERVE SYSTEM. false true THE INDEPENDENT ORDER OF VIKINGS (IOV) IS A FRATERNAL BENEFIT SOCIETY EXEMPT UNDER SECTION 501(C)(8) OF THE INTERNAL REVENUE CODE. THE IOV OPERATES TO BENEFIT ITS MEMBERS UNDER THE LODGE SYSTEM. THE IOV COLLECTS INDIVIDUAL ASSESSMENT PREMIUMS FROM ITS MEMBERS FOR THE PURPOSE OF PAYING LIFE INSURANCE OR OTHER BENEFITS AND MAINTAINING A SOLVENT LEGAL RESERVE SYSTEM. false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true false false false false false 0 0 true 0 false false false false false false false false X 13 13 true true false false true true false true true false true true true true true true true true false false false X GBU FINANCIAL LIFE 4128849816 4254 SAW MILL RUN BLVD Pittsburgh PA 15227 EIVOR BRITT-LOUISE HICHUE GRAND SECRETARY 0.0 0.0 X X 500 0 0 RODNEY WAYNE OTTUM VICE GRAND CHIEF 0.0 0.0 X X 350 0 0 MELINDA RAE WORDEN GRAND CHIEF 0.0 0.0 X X 300 0 0 THOMAS RICHARD JANDT GRAND TREASURER 0.0 0.0 X X 175 0 0 MARY BETH LISKEY DIRECTOR/TRUSTEE 0.0 0.0 X 175 0 0 WILLIAM HERBERT SCHAEFER JR. PAST GRAND CHIEF 0.0 0.0 X X 150 0 0 ROBERT HALLEY GRINNELL DIRECTOR/TRUSTEE 0.0 0.0 X 100 0 0 BRYAN RICHARD NELSON DIRECTOR/TRUSTEE 0.0 0.0 X 100 0 0 JANE BEVERLY RUSSELL FOSBERG DIRECTOR/TRUSTEE 0.0 0.0 X 100 0 0 MARGARET ANN SCHAEFER DIRECTOR/TRUSTEE 0.0 0.0 X 100 0 0 WILLIAM ARTHUR PETERSON DIRECTOR/TRUSTEE 0.0 0.0 X 50 0 0 STEVE ANTHONY KOSTHORST DIRECTOR/TRUSTEE 0.0 0.0 X 50 0 0 ROBERT DALE GREENWALD DIRECTOR/TRUSTEE 0.0 0.0 X 0 0 0 2150 0 0 0 false false false NONE 0 0 PREMIUM ASSESSMENT INCOME 900099 50964 50964 AMORTIZATION OF INTEREST MAINTENANCE RESERVE 900099 1717 1717 52681 10210 10210 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 62891 62891 0 0 0 10744 10744 2150 2150 0 27850 27850 0 0 0 42289 42289 8061 8061 1462 1462 0 0 0 0 0 6351 6351 159 159 0 0 0 0 0 0 0 0 1546 1546 STATE INSURANCE DEPT FEES 3349 3349 SUNDRY EXPENSES 4870 4870 108831 10744 98087 662542 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 702188 0 0 0 0 0 0 0 9796 0 1374526 0 39344 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 798272 0 837616 0 X 200000 0 0 0 336910 0 536910 0 1374526 0 X -45940 -490970 X false false false ROBIN GRINNELL DAUGHTER OF CURRENT DIRECTOR ROBERT HALLEY GRINNELL FRATERNAL ADMINISTRATION Independent Order of Vikings 2022-06-29 496654 NET BOOK VALUE 250502660 GBU FINANCIAL LIFE 4254 Saw Mill Run Blvd Pittsburgh PA 15227 501(c)(8) false false false false FORM 990, PART III, LINE 3 DURING 2021,THE TAXPAYER BEGAN DISCUSSIONS WITH AN UNRELATED FRATERNAL BENEFIT SOCIETY, GBU FINANCIAL LIFE, WHEREBY THE TAXPAYER WOULD BE MERGED WITH AND INTO GBU FINANCIAL LIFE. AS OF JUNE 30, 2022, BOTH PARITES' GOVERNERNING BODIES HAVE AGREED TO THIS TRANSACTION AND HAVE RECEIVED THE APPROPRIATE APPROVALS FROM THE STATE DEPARTMENTS OF INSURANCE. FORM 990, PART VI, SECTION A, LINE 3 THIRD PARTY ADMINISTRATOR: UNIVERSAL GUARANTY LIFE INSURANCE COMPANY, 111 W. MAIN ST. PO BOX 410 STANFORD, KY 40484 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS REPRESENTED BY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE OFFICERS AND DIRECTORS ARE ELECTED AT THE GRAND LODGE MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY ARMANINO, LLP, AND THEN REVIEWED AND APPROVED BY THE ADMINISTRATOR AND ALL MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS PREPARED WITH EACH ELECTION AND IS REVIEWED AND APPROVED BY THE OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE FILED WITH THE APPROPRIATE REGULATORY AUTHORITIES AND ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 $5,684 - INCREASE IN AGGREGATE RESERVE FOR LIFE, INCREASE IN LOADING ON DEFERRED AND UNCOLLECTED PREMIUMS, INVESTMENT EXPENSES. $496,654 - DECREASE TO ELIMINATE NET ASSETS AS PART OF A STATUTORY MERGER