Consolidated Balance Sheets | Liabilities & Plan Equity

Liabilities	2008	2007
Claims unpaid	$4,813,000	$5,223,996
Unpaid claims adjustment expenses	$333,000	$509,759
Deferred revenue and group refunds	$3,205,094	$3,114,298
Accrued expenses	$9,316,238	$9,415,085
Income tax payable	---	$213,846
Deferred tax liability	---	---
Total liabilities	$17,667,332	$18,476,984

Plan Equity	2008	2007
Unassigned funds	$106,436,520	$100,289,765
Accumulated other comprehensive income	($1,533,183)	$4,706,765
Total plan equity	$104,903,337	$104,996,530

	2008	2007
Total liabilities and plan equity	$122,570,669	$123,473,514