WCRP BOARD OF DIRECTOR
Adams County  
Mason County  
Amalia Perez, Human Resources Manager  
Alt: Patricia Phillips, Clerk of the Board  
Benton County  
Randy Neatherlin, Commissioner  
Alt: Terri Drexler, Commissioner  
Alt: Kevin Shutty, Commissioner  
Paul Schut, Risk Manager  
Alt: Ryan Lukson, Deputy Prosecutor  
Chelan County  
Keith Goehner, Commissioner  
Alt: Cathy Mulhall, County Administrator  
Clallam County  
Alt: Dawn Twiddy, Human Resources/Risk Manager  
Okanogan County  
Tanya Craig, Human Resources Director/Risk Manager  
Alt: Chris Branch, Commissioner  
Alt: David Gecas, Chief Civil Deputy Prosecuting Attorney  
Pacific County  
Rich Sill, Human Resources Director  
Alt: Tom Reyes, HR/Risk Deputy Director  
Alt: David Alvarez, Chief Civil Deputy Prosecuting Attorney  
Alt: Tammy Sullenger, Human Resources Analyst  
Columbia County  
Mike Talbott, Commissioner  
Alt: Andrew Woods, Public Works Director  
Cowlitz County  
Clyde Carpenter, Risk Manager  
Alt: Axel Swanson, Chief of Staff  
Douglas County  
Steven Clem, Prosecuting Attorney/Coroner  
Alt: Thad Duvall, Auditor  
Alt: Jordyn Giulio, Records & Risk Manager  
Franklin County  
Robert Koch, Commissioner  
Kathy Spoor, Administrative Officer  
Alt: Lisa Olsen, Commissioner  
Alt: Mark McClain, Prosecuting Attorney  
Pend Oreille County  
Teresa Brooks, Risk Manager/Office Manager  
Alt: Christine Rahoun, Safety Officer  
San Juan County  
Michael Thomas, County Manager  
Alt: James Wolf, Human Resources/Risk Manager  
Skagit County  
Jessica Neill Hoyson, Human Resources/Risk Manager  
Alt: Donnie LaPlante, Sr. Human Resources/Risk Analyst  
Alt: Arne Denny, Civil Deputy Prosecuting Attorney  
Alt: Sharon Dubois, Safety & Health Technician  
Alt: Tim Holloran, County Administrator  
Skamania County  
Alt: Shawn Sant, Prosecuting Attorney  
Alt: Jennifer Johnson, Civil Prosecutor  
Garfield County  
Adam Kick, Prosecuting Attorney  
Alt: Debi Van Camp, Human Resources  
Spokane County  
Wynne McCabe, Commissioner  
Alt: Robert Johnson, Commissioner  
Alt: Justin Dixon, Commissioner  
Grays Harbor County  
Steve Bartel, Director, Risk Management Department  
Alt: Rob Binger, Senior Deputy Prosecuting Attorney  
Alt: Lauren Williams, Liability Adjuster  
Thurston County  
Vickie Raines, Commissioner  
Alt: Joy Carossino, Safety & Claims  
Alt: Wes Cormier, Commissioner  
Island County  
Bud Blake, Commissioner  
Alt: Tammy Devlin, Risk Manager  
Alt: Jon Tunheim, Prosecuting Attorney  
Walla Walla County  
Jill Johnson, Commissioner  
Alt: Elaine Marlow, Budget Director  
Jefferson County  
Jesse Nolte, Deputy Prosecuting Attorney  
Alt: James Duncan, Commissioner  
Alt: Shelly Peters, Human Resources  
Whatcom County  
Karen Goens, Human Resources Manager  
Alt: George Roche, Civil Deputy Prosecuting Attorney  
Alt: Nan Kallunki, Human Resources Associate Manager  
Yakima County  
Philip Morley, County Administrator  
Alt: Philip Hunsucker, Deputy Prosecutor  
Kittitas County  
Lisa Young, Human Resources Manager  
Alt: Greg Zempel, Prosecuting Attorney  
Alt: Judy Pless, Budget & Finance Manager  
Alt: Chris Horner, Deputy Prosecutor  
Lewis County  
Joseph Brusic, Prosecuting Attorney  
Alt: Don Anderson, Chief Civil Deputy Prosecuting Attorney  
Alt: Cindy Erwin, Paralegal  
Gary Stamper, Commissioner  
Alt: Wayne Whiton, Risk & Safety Administrator  
Septembr 30, 2017 and 2016  
ASSETS  
A, of  
9/30/17  
A, of  
9/30/16  
CURRENT ASSETS,  
TOTAL ASSETS  
10,059,410  
24,631,073  
Cas and Cash Equivalents  
Investments  
4,896,133  
33,966,134  
$46,767,717  
R.ctlvablu:  
Cash & Equivalent  
Members· MLC Deductbles Receivable  
2,066,795  
715,119  
2ꢀ0 9ꢁ684  
4,161,352  
102,264  
178,909  
609,756  
13,115  
Excess Insurance/Reinsurance Recoverable  
Members' MLC Assessꢁeꢂt Receivable  
Member ' Cyb ꢀ Lꢁabꢂlꢃt Recei abꢄe  
Capital Assets  
Receivables  
Members' WCPP Auusmtnts R1c1ivabl1  
2.612,728  
2,701,123  
Other Accounts Recevab es  
109,272  
131,482  
44,351  
2,582,677  
l
Accrued fꢅꢆeꢈ"ꢉ  
51,965  
Prepaid Ex enses  
3ꢀ690  
p
I
TOTAL CURRENT ASSETS  
45,808,233  
45,838,799  
Investments  
Prepaid Expenses  
NONCURRENT ASSETS,  
Capital As eꢀs (Net of Accumulated De reꢁiat n}  
959ꢁ485  
1,011,091  
p
TOTAL NON CURRENT ASSETS  
959ꢁ485  
1,011,091  
TOTAL ASSETS  
TOTAL DEFERRED OUTFLOWS OF RESOURCES  
Deferred Out ows -- GASS 68  
46,767,717  
46,849,889  
109,957  
134,538  
LIABILITIES  
CURRENT LIABILITES,  
Claims Reserꢀs:  
"SIR" Reser ꢂ  
TOTAL LIABILITIES  
Open Claꢂms - SIR Rese,es  
767,876  
1,177,614  
IBNR Rese,ve - SIRZ  
. 1ꢀtꢂd Lay1rꢀ· Corridor" RHervH  
Open Claims - Cor ꢁꢊꢋꢌ Reser es  
IBNR Rttrvt Corridor  
0
0
$28,635,177  
0
2,0 ꢄꢃ5ꢅ5  
0
0
4,141,666  
0
IBNR Claims  
Pension Liability  
Accouts Payable  
Compensated Absences  
Unearned Revenue • Members Assessments  
212,738  
219,305  
0
14,144,409  
7
,0  
15,195,311  
Claims Reserves  
ULAE  
TOTAL CURRENT LIABILITIES  
18,184,510  
19,682,994  
NON CURRENT LIABILITIES  
Cliims RaservH:  
"SIR" Rꢃꢄꢃr ꢃꢅ  
I
I
Op c111m, SIR R•HrvH  
1,551,156  
308,781  
3,226,502  
3,399,431  
00ꢁ0  
1.223,328  
68,795  
572,674  
1,979,323  
Unearned Revenue  
Accounts Payable  
IBNR Reꢄerve·SIR  
65,544  
Op ꢆ Claims CorridorResꢇꢈvꢉꢊ  
IBNR Reserve·Corridor  
2,945,766  
2,163,980  
120,0 0  
1,116,0 0  
85,660  
·ax2 10%Quota Share" Reserve  
RtsUVI forULAE  
Comp ꢏn ꢐꢃd Abꢄꢃncꢃꢄ  
Net Pension Uability -GASB 68  
839,692  
TOTAL NON CURRENT LIABILITIES  
TOTAL LIABILITIES  
TOTAL DEFERRED INFLOWS OF RESOURCES  
Dtftlffd Inflows on ꢑꢒꢆsꢓoꢔr  
10,450,667  
28,635,177  
9,315,965  
28,WB,959  
94,174  
ꢕ2ꢖ0 ꢗ  
NET POSITION  
1,011,091  
16,962,308  
Net nvꢚsꢛmꢜꢙꢐ in Cipitil Aꢞꢟꢞꢚt  
959,485  
17,188,838  
Unrꢉꢅtricted Nt ꢠoꢄꢡtoꢢ  
TOTAL NET POSITION  
18,148,322  
17,973,399  
The accompanyiꢆg ꢆotes are an integral part of this finacial statemets.