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      <FootnoteTextInd>X</FootnoteTextInd>
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      <NetUnrealizedGainsInvstAmt>67574</NetUnrealizedGainsInvstAmt>
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      <RevenueNotReportedFinclStmtAmt>23606</RevenueNotReportedFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>OIGA'S EVALUATION AT YEAR-END REVEALED NO UNCERTAIN TAX POSITIONS THAT IT BELIEVES WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. OIGA DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES IN TAX POSITIONS WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>34729</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>23963</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>57187</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>331514</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARY DETERMINATIONS ARE MADE BY THE BOARD. THEY MEET WITH THE PLANNING COMMITTEE OF THE BOARD OF THE OIGA, REVIEW COMPARABLE COMPENSATION INFORMATION FROM THE MEMBER INSURANCE COMPANIES AS WELL AS THE INSURANCE INDUSTRY AS A WHOLE, AND HAVE A DISCUSSION WITH THE PRESIDENT TO DETERMINE COMPENSATION LEVELS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS THAT ARE INSURANCE COMPANIES THROUGHOUT THE STATE OF OHIO WHO MUST REMAIN A MEMBER AS A CONDITION OF THEIR AUTHORITY TO TRANSACT INSURANCE IN OHIO AS DEFINED BY SECTIONS 3955.01 AND 3955.06 OF THE OHIO REVISED CODE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>REPRESENTATIVES OF MEMBER INSURANCE COMPANIES HAVE THE AUTHORITY TO NOMINATE AND VOTE ON MEMBERS OF THE BOARD AS DESCRIBED IN THE OHIO INSURANCE GUARANTY ASSOCIATION'S PLAN OF OPERATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE MEMBERS GIVEN BY PHYSICAL PRESENCE OR PROXY AT THE ANNUAL MEMBERS MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT WILL REVIEW THE 990 AND SEEK ASSISTANCE AS NEEDED. A COPY IS THEN PRESENTED TO THE BOARD MEMBERS PRIOR TO FILING FOR REVIEW AND APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY IS RE-DISTRIBUTED ANNUALLY TO DIRECTORS, OFFICERS, AND EMPLOYEES TO CONSISTENTLY ENFORCE THE CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OHIO INSURANCE GUARANTY ASSOCIATION (OIGA), THE OHIO LIFE &amp; HEALTH INSURANCE GUARANTY ASSOCIATION (OLHIGA), AND THE WEST VIRGINIA INSURANCE GUARANTY ASSOCIATION (WVIGA) ARE JOINTLY MANAGED UNDER A CONTRACTUAL ARRANGEMENT USING ONE LOCATION WITH A SINGLE STAFF. ALL EXPENSES, INCLUDING SALARIES, ARE ALLOCATED BETWEEN THE ORGANIZATIONS BASED ON THE TIME SPENT ON EACH ORGANIZATION'S ACTIVITIES. ALL STAFF MEMBERS ARE, FOR W-2 PURPOSES, EMPLOYEES OF THE OIGA, BUT EACH ORGANIZATION PAYS ITS PRO-RATA SHARE OF ALL EXPENSES, INCLUDING SALARIES. SALARIES OF OFFICERS AND KEY EMPLOYEES ARE SET BY THE FULL BOARD OF THE OIGA, BASED ON A RECOMMENDATION BY A PLANNING COMMITTEE OF THREE OIGA BOARD MEMBERS AFTER THEY MEET WITH THE PRESIDENT AND REVIEW SALARY RECOMMENDATIONS AND AFTER THEY PERIODICALLY REVIEW COMPARABLE SALARIES IN THEIR OWN INSURANCE COMPANIES AND IN THE INSURANCE INDUSTRY SURVEYS OF SIMILAR SALARIES IN OTHER GUARANTY ASSOCIATIONS. SALARY DETERMINATIONS BY THE BOARD ARE RECORDED FOR ACCOUNTING AND AUDITING PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR</ExplanationTxt>
      </SupplementalInformationDetail>
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          <BusinessNameLine1Txt>OHIO LIFE &amp; HEALTH INSURANCE GUARANTY ASSOCIATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>485 METRO PLACE SOUTH SUITE 270</AddressLine1Txt>
          <CityNm>DUBLIN</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43017</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>PERFORMANCE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>WEST VIRGINIA INSURANCE GUARANTY ASSOCIATION</BusinessNameLine1Txt>
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          <AddressLine1Txt>485 METRO PLACE SOUTH SUITE 270</AddressLine1Txt>
          <CityNm>DUBLIN</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43017</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>PERFORMANCE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
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        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>296529</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL COSTS</MethodOfAmountDeterminationTxt>
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          <BusinessNameLine1Txt>WEST VIRGINIA INSURANCE GUARANTY</BusinessNameLine1Txt>
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</Return>