On January 1, 2023, Howard Mutual Insurance Company and West Elgin Mutual Insurance Company amalgamated to become Salus Mutual Insurance Company. The 2022 Financial Statements for both legacy companies can be found below.

The first Financial Statements for Salus Mutual Insurance Company will be those for the reporting period ending December 31, 2023, and will be posted on this page in the first quarter of 2024.