Nonprofit · EIN 23-7449582
KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
Tax-exempt · TOPEKA, KS 66603
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $715,222 | $6,656,435 | -$5,941,213 | $9,199,548 | $8,838,348 | $361,200 |
| December 31, 2024 | 990 | $29,691,992 | $22,489,432 | $7,202,560 | $15,140,761 | $14,829,811 | $310,950 |
| December 31, 2023 | 990 | $2,149,915 | $499,693 | $1,650,222 | $7,938,201 | $7,781,584 | $156,617 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $328,825
- Investment income
- $386,397
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $49,760
- Compensation of officers, directors and key employees
- $165,000
- Salaries, compensation and benefits (total)
- $202,458
- Professional fundraising fees
- $0
- Legal fees
- $1,023
- Accounting fees
- $27,026
- Occupancy
- $16,625
- Travel
- $19,371
Balance sheet and other
- Total assets, start of year
- $15,140,761
- Total assets, end of year
- $9,199,548
- Total liabilities, end of year
- $8,838,348
- Net assets, end of year
- $361,200
- Gross receipts
- $715,222
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1972
- State of legal domicile
- KS
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Timothy Langland | Administrator Officer | 40 | $165,000 | $24,750 |
| Aetna Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Everlake Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| American Home Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Blue Cross and Blue Shield of Kansa | Director Trustee or director | 0 | $0 | $0 |
| Farm Bureau Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Kansas City Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Mutual of Omaha Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Security Benefit Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| US Alliance Life and Security Co | Director Trustee or director | 0 | $0 | $0 |
| Robert Corn | Chairperson (thru Nov. 2025) Trustee or director, Officer | 0 | $0 | $0 |
| Shelley King | Chairperson (eff. Nov. 2025) Trustee or director, Officer | 0 | $0 | $0 |
| Jeff Brown | Treasurer Trustee or director, Officer | 0 | $0 | $0 |
| Justin McFarland | Vice Chair/Secretary (eff. Nov. 2025) Officer | 0 | $0 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Timothy Langland | Administrator Officer | 40 | $168,300 |
| Aetna Life Insurance Co | Director Trustee or director | 0 | $0 |
| Everlake Life Insurance Co | Director Trustee or director | 0 | $0 |
| American Home Life Insurance Co | Director Trustee or director | 0 | $0 |
| Blue Cross and Blue Shield of Kansa | Director Trustee or director | 0 | $0 |
| Farm Bureau Life Insurance Co | Director Trustee or director | 0 | $0 |
| Kansas City Life Insurance Co | Director Trustee or director | 0 | $0 |
| Mutual of Omaha Insurance Co | Director Trustee or director | 0 | $0 |
| Security Benefit Life Insurance Co | Director Trustee or director | 0 | $0 |
| US Alliance Life and Security Co | Director Trustee or director | 0 | $0 |
| Robert Corn | Chairman Trustee or director, Officer | 0 | $0 |
| Shelley King | Vice Chair/Secretary Trustee or director, Officer | 0 | $0 |
| Jeff Brown | Treasurer Trustee or director, Officer | 0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Timothy Langland | Administrator Officer | 40 | $157,500 | $0 |
| Terry Tiede | Assistant Administrator Officer | 20 | $87,996 | $13,199 |
| Aetna Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Everlake Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| American Home Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Blue Cross and Blue Shield of Kansa | Director Trustee or director | 0 | $0 | $0 |
| Farm Bureau Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Kansas City Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Mutual of Omaha Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| Security Benefit Life Insurance Co | Director Trustee or director | 0 | $0 | $0 |
| US Alliance Life and Security Co | Director Trustee or director | 0 | $0 | $0 |
| Robert Corn | Chairman Trustee or director, Officer | 0 | $0 | $0 |
| Shelley King | Vice Chair/Secretary Trustee or director, Officer | 0 | $0 | $0 |
| Jeff Brown | Treasurer Trustee or director, Officer | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 534 S KANSAS AVE STE 1410, TOPEKA, KS 66603-3436
- Principal officer (990 for 2025)
- Robert Corn, 534 S Kansas Avenue 1410, Topeka, KS 66603
- Signed the 990
- Robert Corn, Chairman
- Phone
- (785) 271-1199
- Website
- www.kslifega.org
- Return prepared by
- Wendling Noe Nelson & Johnson LLC
Mission
Protect policyholders of insolvent insurance companies.
Program accomplishments
- The state guaranty association was established to provide certain protections to policyholders of impaired or insolvent insurers in accordance with Section KSA40-3001 et seq. of the state insurance code.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7449582
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $9,199,548
- Income (IRS master file)
- $715,222
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $715,222 | $6,656,435 | $9,199,548 | XML |
| 990 | December 2024 | $29,691,992 | $22,489,432 | $15,140,761 | XML |
| 990 | December 2023 | $2,149,915 | $499,693 | $7,938,201 | XML |
| 990 | December 2022 | $248,343 | $585,537 | $6,287,978 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7449582).
Questions about KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
- What is the EIN of KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
- The employer identification number (EIN) of KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION is 23-7449582.
- Is KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1975.
- Are donations to KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Robert Corn.
- Who are the officers and directors of KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $165,000 (Timothy Langland, Administrator).
- How much revenue does KANSAS LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $715,222, expenses of $6,656,435 and total assets of $9,199,548 at year end.
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