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      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>EMPLOYER CONTRIBUTIONS</Desc>
        <BusinessCd>561499</BusinessCd>
        <TotalRevenueColumnAmt>15175933</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15175933</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>STOP LOSS REIMBURSEMENTS</Desc>
        <BusinessCd>561499</BusinessCd>
        <TotalRevenueColumnAmt>926135</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>926135</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROVIDER REFUNDS</Desc>
        <BusinessCd>561499</BusinessCd>
        <TotalRevenueColumnAmt>606050</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>606050</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>EMPLOYEE VOLUNTARY CONTRIBUTI</Desc>
        <BusinessCd>561499</BusinessCd>
        <TotalRevenueColumnAmt>129301</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>129301</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PCORI FEES</Desc>
        <BusinessCd>561499</BusinessCd>
        <TotalRevenueColumnAmt>9577</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>9577</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>16846996</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>52839</TotalRevenueColumnAmt>
        <ExclusionAmt>52839</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>16899835</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16846996</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>52839</ExclusionAmt>
      </TotalRevenueGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>14469699</TotalAmt>
      </BenefitsToMembersGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>777810</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>16919</TotalAmt>
      </FeesForServicesAccountingGrp>
      <InsuranceGrp>
        <TotalAmt>1476625</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>TRUST FEES</Desc>
        <TotalAmt>18200</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TAXES - FEDERAL INCOME</Desc>
        <TotalAmt>5203</TotalAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>16764456</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>1062</BOYAmt>
        <EOYAmt>305938</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1214649</BOYAmt>
        <EOYAmt>1140230</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>42429</BOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>172520</BOYAmt>
        <EOYAmt>235165</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>1430660</BOYAmt>
        <EOYAmt>1681333</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>1605686</BOYAmt>
        <EOYAmt>2859514</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1605686</BOYAmt>
        <EOYAmt>2859514</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>-175026</BOYAmt>
        <EOYAmt>-39647</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <EOYAmt>-1138534</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>-175026</BOYAmt>
        <EOYAmt>-1178181</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1430660</BOYAmt>
        <EOYAmt>1681333</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>135379</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-1138534</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUST IS A SELF-FUNDED RISK POOL ESTABLISHED BY THE WESTERN AREA SCHOOL ASSOCIATION WHICH CONTROLS THE DISTRIBUTIONS FROM THE TRUST. THE ASSOCIATION IS MADE UP OF EXCLUSIVELY OF ILLINOIS PUBLIC SCHOOL DISTRICTS AND RELATED GOVERNMENTAL EDUCATIONAL INSTITUTIONS, ALL OF WHICH ARE PUBLIC BODIES. THE ASSOCIATION AND TRUST ARE CONTROLLED BY A BOARD OF DIRECTORS. EACH PUBLIC ENTITY IN THE ASSOCIATION IS ENTITLED TO ONE SEAT ON THE BOARD OF DIRECTORS. THESE PUBLIC ENTITIES ARE RELATED ORGANIZATIONS AND THEREFORE MEMBERS. THE BOARD MEMBERS FOR EACH MEMBER ARE EMPLOYEES AND/OR OFFICERS OF THEIR RESPECTIVE PUBLIC ENTITIES AND THEREFORE ARE NOT TECHNICALLY "INDEPENDENT" AS THAT TERM IS USED IN THE FORM INSTRUCTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRUST IS A SELF-FUNDED RISK POOL ESTABLISHED BY THE WESTERN AREA SCHOOL ASSOCIATION WHICH CONTROLS THE DISTRIBUTIONS FROM THE TRUST. THE ASSOCIATION IS MADE UP OF EXCLUSIVELY OF ILLINOIS PUBLIC SCHOOL DISTRICTS AND RELATED GOVERNMENTAL EDUCATIONAL INSTITUTIONS, ALL OF WHICH ARE PUBLIC BODIES. THE ASSOCIATION AND TRUST ARE CONTROLLED BY A BOARD OF DIRECTORS. EACH PUBLIC ENTITY IN THE ASSOCIATION IS ENTITLED TO ONE SEAT ON THE BOARD OF DIRECTORS. THESE PUBLIC ENTITIES ARE RELATED ORGANIZATIONS AND THEREFORE MEMBERS. THE BOARD MEMBERS FOR EACH MEMBER ARE EMPLOYEES AND/OR OFFICERS OF THEIR RESPECTIVE PUBLIC ENTITIES AND THEREFORE ARE NOT TECHNICALLY "INDEPENDENT" AS THAT TERM IS USED IN THE FORM INSTRUCTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD PRESIDENT REVIEWS THE PREPARED FORM 990 BEFORE IT IS FILED TO THE EXTENT NECESSARY TO CONFIRM THAT IT IS CONSISTENT WITH THE AUDIT REPORT AND TRUST OPERATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION AND TRUST ARE SUBJECT TO ILLINOIS FREEDOM OF INFORMATION ACT REQUESTS. AS A RESULT, DOCUMENTS ARE REQUIRED TO BE DISCLOSED IN ACCORDANCE WITH THE REQUIRMENTS OF THAT ACT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc3">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTERN AREA SCHOOL ASSOCIATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>120 W CAROLL</AddressLine1Txt>
          <CityNm>MACOMB</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>61455</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>RISK MGMT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IL</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WEST CENTRAL ILLINOIS SPECIAL</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>EDUCATION COOPERATIVE</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>VIT CUSD 2</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SPOON RIVER VALLEY CUSD 4</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SOUTHEASTERN CUSD 337</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>REGIONAL OFFICE OF EDUCATION 53</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>REGIONAL OFFICE OF EDUCATION 33</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>REGIONAL OFFICE OF EDUCATION 26</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>REGIONAL OFFICE OF EDUCATION 1</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PLEASANT HILL CUSD 3</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WEST PRAIRIE CUSD 103</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PIKELAND CUSD 10</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MIDWEST CENTRAL CUSD 191</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MENDON CUSD 4</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LIBERTY CUSD 2</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LAHARPE CSD 347</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>ILLINI WEST HSD 307</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>HAVANA CUSD 126</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>DALLAS ESD 327</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FULTON COUNTY CUSD 3 CUBA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CENTRAL CUSD 3</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BEARDSTOWN CUSD 15</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PAYSON CUSD 1</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WESTERN AREA CAREER SYSTEM</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>