This web page says, call Assurant. I've tried three tikes. They say they cannot help and cannot send me a shipping label because I do not have a claim number. They say, "Sorry. We cannot help. Try calling Apple!"

Hi erparf,

Welcome to Apple Support Communities. Thanks for trying to return that found iPhone. Since you have tried three times, we recommend following the steps in that related resource: Return a lost, locked iPhone"If you are unable to contact the insurance carrier or return the iPhone, please contact local law enforcement to report that you have found a lost or stolen iPhone."

We hope this helps.

Cheers!