0000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink 0000002 - Statement - Statements of Net Assets Available for Benefits link:presentationLink link:calculationLink link:definitionLink 0000003 - Statement - Statement of Changes in Net Assets Available for Benefits link:presentationLink link:calculationLink link:definitionLink 0000004 - Disclosure - PLAN DESCRIPTION link:presentationLink link:calculationLink link:definitionLink 0000005 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 0000006 - Disclosure - FAIR VALUE MEASUREMENTS link:presentationLink link:calculationLink link:definitionLink 0000007 - Disclosure - PLAN TERMINATION link:presentationLink link:calculationLink link:definitionLink 0000008 - Disclosure - FEDERAL INCOME TAX STATUS link:presentationLink link:calculationLink link:definitionLink 0000009 - Disclosure - GROUP ANNUITY CONTRACT WITH PRINCIPAL LIFE INSURANCE COMPANY link:presentationLink link:calculationLink link:definitionLink 0000010 - Disclosure - PARTY-IN-INTEREST TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 0000011 - Disclosure - PARTICIPANT CONTRIBUTIONS TRANSFERRED LATE TO PLAN link:presentationLink link:calculationLink link:definitionLink 0000012 - Disclosure - Form 5500, Schedule H, Part IV, Line 4i - Schedule of Assets (Held at End of Year) link:presentationLink link:calculationLink link:definitionLink 0000013 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 0000014 - Disclosure - Fair Value Measurements (Tables) link:presentationLink link:calculationLink link:definitionLink 0000015 - Disclosure - PLAN DESCRIPTION (Details) link:presentationLink link:calculationLink link:definitionLink 0000016 - Disclosure - Fair Value Measurements (Details) link:presentationLink link:calculationLink link:definitionLink 0000017 - Disclosure - GROUP ANNUITY CONTRACT WITH PRINCIPAL LIFE INSURANCE COMPANY (Details) link:presentationLink link:calculationLink link:definitionLink 0000018 - Disclosure - PARTY-IN-INTEREST TRANSACTIONS (Details) link:presentationLink link:calculationLink link:definitionLink 0000019 - Disclosure - PARTICIPANT CONTRIBUTIONS TRANSFERRED LATE TO PLAN (Details) link:presentationLink link:calculationLink link:definitionLink 0000020 - Disclosure - Form 5500, Schedule H, Part IV, Line 4i - Schedule of Assets (Held at End of Year) (Details) link:presentationLink link:calculationLink link:definitionLink 0000020 - Disclosure - Form 5500, Schedule H, Part IV, Line 4i - Schedule of Assets (Held at End of Year) (Details) link:presentationLink link:calculationLink link:definitionLink