WESTERN GUARANTY FUND SERVICES: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: WESTERN GUARANTY FUND SERVICES (EIN 84-0955267)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-06-07
IRS object ID: 201241679349300834
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule J
Schedule O
Reasonable Cause Explanation

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-06-07T17:56:49-07:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	840955267	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WESTERN GUARANTY FUND SERVICES	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	3037595066	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1720 South Bellaire Street	AddressLine1
Address Line2	Suite 408	AddressLine2
City	Denver	City
State	CO	State
ZIP Code	80222	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	David C Edwards	Name
Title	President-WGFS	Title
Phone	3037595066	Phone
Date Signed	2012-05-31	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	David C Edwards	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1720 South Bellaire Street	AddressLine1
Address Line2	Suite 408	AddressLine2
City	Denver	City
State	CO	State
ZIP Code	80222	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1682570	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.wgfs.org	WebSite
Type Of Organization Association	X	TypeOfOrganizationAssociation
Year Formation	1986	YearFormation
State Legal Domicile	CO	StateLegalDomicile
Activity Or Mission Description	The organization manages six property and casualty insurance guaranty associations.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	14	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1804501	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1682570	ProgramServiceRevenueCY
Investment Income Prior Year	0	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	1804501	TotalRevenuePriorYear
Total Revenue Current Year	1682570	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1192617	SalariesEtcPriorYear
Salaries Etc Current Year	1220309	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	611884	OtherExpensePriorYear
Other Expenses Current Year	462261	OtherExpensesCurrentYear
Total Expenses Prior Year	1804501	TotalExpensesPriorYear
Total Expenses Current Year	1682570	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	0	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	0	RevenuesLessExpensesCY
Total Assets BOY	539499	TotalAssetsBOY
Total Assets EOY	456283	TotalAssetsEOY
Total Liabilities BOY	539499	TotalLiabilitiesBOY
Total Liabilities EOY	456283	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	0	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	0	NetAssetsOrFundBalancesEOY
Mission Description	Western Guaranty Fund Services manages six property and casualty insurance guaranty associations.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	1514313	Expense
Grants	0	Grants
Revenue	1682570	Revenue
Description	Western Guaranty Fund Services provides accounting, administration and management for six property and casualty insurance guaranty associations. In total, over 14,200 checks were issued paying over $10 million to claimants and providers during 2011. At year end, there were 649 open claims with over $119 million in estimated future claim payments.	Description
Total Of Other Program Service Exp	0	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	0	TotalOfOtherProgramServiceRev
Total Program Service Expense	1514313	TotalProgramServiceExpense
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	1	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	25	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	14	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	David Edwards	NamePerson
Telephone Number	3037595066	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1720 South Bellaire Street	AddressLine1
Address Line2	Suite 408	AddressLine2
City	Denver	City
State	CO	State
ZIP Code	80222	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Sam Clark
Board Chair	1.0	X	0	0	0
Brandon LaSalle
Board Member	1.0	X	0	0	0
Gary Robb
Board Member	1.0	X	0	0	0
Richard Wilborn
Board Member	1.0	X	0	0	0
Terry L Hunt
Board Member	1.0	X	0	0	0
Elizabeth Moceri
Board Member	1.0	X	0	0	0
David Edwards
President	60.0		155743	0	29161	X
Lorraine Segedie
Controller	50.0		96096	0	18087	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	251839	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	47248	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	SM Brell II LP Tower CO	BusinessNameLine1
Business Name Line2	Tower Colorado Management Office	BusinessNameLine2

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1720 S Bellaire Street	AddressLine1
Address Line2	Suite 106	AddressLine2
City	Denver	City
State	CO	State
ZIP Code	80222	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	Rent	DescriptionOfServices
Compensation	106937	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Member Assessments	Description
Business Code	541900	BusinessCode
Total Revenue Column	1682570	TotalRevenueColumn
Related Or Exempt Function Income	1682570	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	1682570	TotalProgramServiceRevenue

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	0	Other

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1682570	TotalRevenueColumn
Related Or Exempt Function Income	1682570	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	299087	Total
Program Services	239270	ProgramServices
Management And General	59817	ManagementAndGeneral
Fundraising	0	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	677649	Total
Program Services	677649	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	36916	Total
Program Services	36916	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	135113	Total
Program Services	135113	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	71544	Total
Program Services	57235	ProgramServices
Management And General	14309	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	14927	Total
Program Services	14927	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	15887	Total
Program Services	14642	ProgramServices
Management And General	1245	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	55783	Total
Program Services	50205	ProgramServices
Management And General	5578	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	52933	Total
Program Services	44993	ProgramServices
Management And General	7940	ManagementAndGeneral
Fundraising	0	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	106937	Total
Program Services	96243	ProgramServices
Management And General	10694	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	31050	Total
Program Services	31050	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	17619	Total
Program Services	17619	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	118663	Total
Program Services	71200	ProgramServices
Management And General	47463	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	7534	Total
Program Services	0	ProgramServices
Management And General	7534	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Miscellaneous	2296	2067	229
Personal Property Tax	969	0	969
Sales and Use Taxes	36729	24250	12479
Education and Training	934	934	0

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1682570	Total
Program Services	1514313	ProgramServices
Management And General	168257	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	170036	BOY
EOY	124337	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	140425	BOY
EOY	195361	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	19535	BOY
EOY	16362	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	626580	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	513961	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	201899	BOY
EOY	112619	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	7604	BOY
EOY	7604	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	539499	BOY
EOY	456283	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	37600	BOY
EOY	43664	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	501899	BOY
EOY	412619	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	539499	BOY
EOY	456283	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	539499	BOY
EOY	456283	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	0	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	0	SubstantiallyAllDuesNondeduct
Only In House Lobbying	1	OnlyInHouseLobbying
Agree To Carryover Prior Year	0	AgreeToCarryoverPriorYear

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Book Value	0	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	626580	OtherCostOrOtherBasis
Depreciation	513961	Depreciation
Book Value	112619	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	112619	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Operating advance from members	Description
Amount	$412,619	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	412619	TotalOfAmounts
Total Revenue	1682570	TotalRevenue
Total Expenses	1682570	TotalExpenses
Excess Or Deficit For Year	0	ExcessOrDeficitForYear
Net Unrealized GL On Investments	0	NetUnrealizedGLOnInvestments
Donated Services And Facilities	0	DonatedServicesAndFacilities
Investment Expenses	0	InvestmentExpenses
Prior Period Adjustments	0	PriorPeriodAdjustments
Other	$0	OtherAmount
Total Adjustments	0	TotalAdjustments
Excess Or Deficit Per FS	0	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1682570	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	0	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	0	DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants	0	RecoveriesOfPriorYearGrants
Other Revenues	0	OtherRevenues
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	1682570	RevenueSubtotal
Investment Expenses Not Included	0	InvestmentExpensesNotIncluded
Other Revenues Not Included	0	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	1682570	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1682570	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	0	DonatedServicesUseOfFacilities
Prior Year Adjustments	0	PriorYearAdjustments
Losses Reported	0	LossesReported
Other Expenses Included	0	OtherExpensesIncluded
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	1682570	ExpensesSubtotal
Investment Expenses Not Included2	0	InvestmentExpensesNotIncluded2
Other Expenses Not Included	0	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1682570	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	SchD_P10_S00_L01	Identifier
Return Reference	Schedule D, Part X, Line 1	ReturnReference
Explanation	Operating advances from member guaranty associations.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	David Edwards	NamePerson
Base Compensation Filing Org	155743	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	0	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	9590	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	19571	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	184904	TotalCompensationFilingOrg
Total Compensation Related Orgs	0	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	181311	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	SchJ_P01_S00_L01a	Identifier
Return Reference	Schedule J, Part I, Line 1a	ReturnReference
Explanation	Spousal travel expense is reimbursed for the annual meeting only. The individual is issued a 1099 if the reimbursement is more than $600.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P06_S0A_L06	Form 990, Part VI, Section A, Line 6	The following six state not-for-profit guaranty associations are members of Western Guaranty Fund Services: -Colorado Insurance Guaranty Association -Idaho Insurance Guaranty Association -Kansas Insurance Guaranty Association -Montana Insurance Guaranty Association -Washington Insurance Guaranty Association -Wyoming Insurance Guaranty Association.
F990_P06_S0A_L07a	Form 990, Part VI, Section A, Line 7a	Western Guaranty Fund Services is governed by a board of directors consisting of one representative from each member guaranty association's board of directors (usually the chairperson).
F990_P06_S0A_L07b	Form 990, Part VI, Section A, Line 7b	Western Guaranty Fund Services is governed by a board of directors consisting of one representative from each member guaranty association's board of directors. Governance decisions are subject to approval by the board.
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	The form 990 for Western Guaranty Fund Services was prepared by the Controller and the return was emailed to the board of directors prior to filing.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	At the beginning of every board of directors meeting, the directors are reminded of the potential for conflicts of interest and given the opportunity to identify and discuss any conflicts.
F990_P06_S0B_L15	Form 990, Part VI, Section B, Line 15	Compensation of the President and Controller is determined by the board of directors. The average percentage raise for other employees is also approved by the board. Compensation discussion last took place at the Board of Directors meeting held on December 5, 2011.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	Organization governing documents and financial statements are available to the public upon request.

Reasonable Cause Explanation ReasonableCauseExplanation

Field	Value	IRS element (for citing)
Explanation	Needed more time and timely filed an extention on form 8868.	Explanation