KIA&B 2015 Volume 20, Issue 6 | Page 16

annual audit of kansas self-insurance pools private pools REVENUES: Premiums earned Member assessment fees Ceded reinsurance premiums Investment in County reinsurance Investment income Realized capital gain (loss) Other income Kansas Building Industry Workers' Compensation Fund Kansas Association of Homes for the Aging Insurance Group, Inc. Kansas Automobile Dealers Workers' Compensation Fund 12/31/2014 3/31/2015 12/31/2014 $ 10,182,368 $ 361,791 3,789,337 $ 3,301,948 Kansas Restaurant and Hospitality Kansas Employers Association self Workers' Insurance Fund, Inc. Compensation Fund 12/31/2014 $ 2,701,725 Kansas Livestock Association Risk Management Services, Inc. KHA Workers' Compensation Fund 12/31/2014 12/31/2014 12/31/2014 $ 1,221,004 $ 3,167,031 $ 4,327,521 159,663 109,432 205,467 199,591 73,613 (956) 47,057 324 129,603 338,816 10,720,695 4,058,432 3,507,415 2,973,973 1,268,385 3,296,634 4,666,337 9,006,275 334,703 1,983,863 350,166 2,062,842 67,696 1,497,813 99,737 671,760 106,609 1,129,771 2,636,272 (309,478) 2,647,299 862,500 764,387 691,650 555,971 706,496 1,314,740 11,988,277 3,196,529 2,894,925 2,289,200 1,334,340 1,836,267 3,641,534 Net income (loss) before dividends and income taxes Dividends paid to members (1,267,582) 400,000 861,903 74,999 612,490 522,000 684,773 - (65,955) - 1,460,367 639,959 1,024,803 - Net income (loss) before income taxes Provisions for income tax expense (benefit) (1,667,582) (565,319) 786,904 - 90,490 48,900 684,773 219,894 (65,955) - 820,408 309,026 1,024,803 72,993 Net Income (Loss) Change in nonadmitted assets Change in provisions for reinsurance Change in net deferred income tax Refund of contributions Change in net unrealized gains (losses) on investments Prepaid expenses/premium assessments Extraordinary amounts of taxes for prior years Prior period adjustment Fund balance transfer Members' fund balance, beginning of year (1,102,263) 37,794 786,904 (4,290) 41,590 464,879 75,908 (65,955) 2,300 511,382 2,690 951,810 54,257 Members' f [