2026-08-21T11:08:23-04:00 2025-12-31 208019714 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2025-01-01 840350916 WSA FRATERNAL LIFE WSAF 3034511494 10860 DOVER STREET 1400 WESTMINSTER CO 80021 RANDY FUSS PRES/CEO 3034511494 2026-08-20 true LORI B BAUER CPA P01260252 3037710123 2026-08-20 2025 2025-03-06 01:10:19Z X RANDY FUSS 10860 DOVER STREET 1400 WESTMINSTER CO 80021 2408162 false X WWW.WSALIFE.COM X 1908 CO FRATERNAL BENEFIT SOCIETY 7 6 6 50 0 0 172049 185563 1986142 1925795 198478 185604 2356669 2296962 0 1317937 1334502 705086 694216 0 0 391872 419344 2414895 2448062 -58226 -151100 39916405 39449089 31694247 31095783 8222158 8353306 FRATERNAL BENEFIT SOCIETY false false PROVIDERS OF LIFE INSURANCE TO MEMBERS. W.S.A. FRATERNAL LIFE HAS BEEN OPERATED SOLELY FOR THE MUTUAL BENEFIT OF ITS MEMBERS AND THEIR BENEFICIARIES AND NOT FOR PROFIT THROUGH SUBORDINATE LODGES. false false false false false false false false false true false false false true false true false false false false false false false false false false false false false false true false true false false false false false false false false false false true 500 0 true 6 true false false false false false false false false X 7 6 true false false false true true false true true false true true true true true true true true true true false X THE ORGANIZATION 3034511494 10860 DOVER STREET 1400 WESTMINSTER CO 80021 JOHN KOGOVSEK CHAIR 1.00 X X 7500 0 0 DIANA BARTOLO VICE CHAIR 1.00 X X 3000 0 0 GARY MOORE SEC/TREAS 1.00 X X 10000 0 0 CYNTHIA CONTE DIRECTOR 1.00 X 3000 0 0 LISA POVICH DIRECTOR 1.00 X 3000 0 0 ROCCO SANTANGELO DIRECTOR 1.00 X 3000 0 0 RANDY FUSS PRES/CEO 40.00 X X 102392 0 5000 KRISTINA SCRIBNER VP OPER. 40.00 X 96112 0 11000 228004 16000 1 false false false PREMIUMS AND ANNUITY 185563 185563 185563 1925795 1925795 286747 111200 175547 175547 175547 AMORTIZATION OF IMR 10057 10057 10057 2296962 195620 2101342 1334502 1334502 244004 244004 373572 373572 11805 11805 22525 22525 42310 42310 165618 165618 289 289 35624 35624 100190 100190 53214 53214 1716 1716 OTHER INVESTMENT EXPENSES 20056 20056 REAL ESTATE EXPENSES 19450 19450 SUNDRY GENERAL EXPENSES 8528 8528 STATE INS DEPT FEES 8136 8136 6523 6523 2448062 2448062 0 0 1812067 2609801 8423 9073 20315559 17259422 3483211 3511571 3483211 13988273 15772036 280512 315546 39916405 39449089 31694247 31095783 31694247 31095783 X 8222158 8353306 8222158 8353306 39916405 39449089 X -151100 282248 X false true X true 1877 1877 3481334 3481334 3483211 AGGR. RES. FOR LIFE CERT/CONTR 27574158 LIABILITY FOR DEPOSIT TYPE CONTRACTS 1432640 CERTIFICATE & CONTRACT CLAIMS 936610 ASSET VALUATION RESERVE 485001 TRUSTEE AND AGENCY AMOUNTS 300599 ACCRUED EXPENSES 261464 CERT. & CONTRACT LIAB. - IMR 77011 AGGREGATE WRITE-INS FOR LIABILITIES 16747 ADVANCE PYMTS-PREMIUM ANNUITY 8553 PROVISION FOR REFUNDS PAYABLE 3000 31095783 2386669 282248 282248 2104421 192541 192541 2296962 2255521 2255521 192541 192541 2448062 SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN AVR 240,527 CHANGE IN NON-ADMITTED ASSETS AND RELATED ITEMS 192,736 CHANGE IN DEFERRED INCOME TAX -151,015 SCHEDULE D, PAGE 4, PART XI, LINE 4B RECLASS BETWEEN REVENUE/EXPENSE-INVESTMENT EXPENSES 192,541 SCHEDULE D, PAGE 4, PART XII, LINE 4B RECLASS BETWEEN REVENUE/EXPENSE-INVESTMENT EXPENSES 192,541 MARY JOY KOGOVSEK RELATED BOARD MEMBER CONTRACT LOAN X 4090 false false true GARY ROBERT POVICH RELATED BOARD MEMBER CONTRACT LOAN X 3706 false false true LISA POVICH BOARD MEMBER CONTRACT LOAN X 1277 false false true 9073 GARY MOORE SEC/TREASURER 10000 CONSULTING FOR FINAN false SCHEDULE L, PART V LOANS TO GARY POVICH, LISA POVICH & MARY JOY KOGOVSEK ARE AVAILABLE PER THEIR CERTIFICATE CONTRACTS. GARY MOORE (SECRETARY-TREASURER)WAS PAID A BASE COMPENSATION AS DIRECTOR FOR THE ORGANIZATION OF 3,000. HE WAS PAID AN ADDITIONAL 7,000 FOR HIS ROLE ON THE FINANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 2 RANDY FUSS KRISTINA SCRIBNER PRES/CEO VP OPER OWN RE JOINTLY/SHARE RESIDENCE FORM 990, PAGE 6, PART VI, LINE 6 ANYONE PURCHASING A LIFE INSURANCE OR ANNUITY PRODUCT FROM WSA FRATERNAL LIFE BECOMES A MEMBER (SUBJECT TO UNDERWRITING). FORM 990, PAGE 6, PART VI, LINE 7A ELECTION OF THE MEMBERS OF THE GOVERNING BODY IS BY REFERENDUM. ALL CERTIFICATE HOLDERS OVER AGE 18 ARE ELIGIBLE TO VOTE FOR MEMBERS OF THE GOVERNING BODY FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE COMPLETED AND REVIEWED ANNUALLY. IN ADDITION, POTENTIAL CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED TO THE BOARD FOR REVIEW AS THEY ARISE. CONFLICT OF INTEREST DISCLOSURES ARE HANDLED ON A CASE BY CASE BASIS. FORM 990, PAGE 6, PART VI, LINE 15A TOP MANAGEMENT COMPENSATION IS DETERMINED BY THE ADMINISTRATIVE COMMITTEE USING SALARY SURVEY DATA. FORM 990, PAGE 6, PART VI, LINE 15B OFFICE AND KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE ADMINISTRATIVE COMMITTEE USING SALARY SURVEY DATA. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN AVR 240,527 CHANGE IN NON-ADMITTED ASSETS AND RELATED ITEMS 192,736 CHANGE IN DEFERRED INCOME TAX -151,015 RECLASS BETWEEN REVENUE/EXPENSE-INVESTMENT EXPENSES -192,541 RECLASS BETWEEN REVENUE/EXPENSE-INVESTMENT EXPENSES 192,541 TOTAL 282,248