Civic Intelligence

Seattle Police Officers Guild Benefit Trust

EIN 20-7055468 • 501(c)9 • Seattle, WA

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Profile

To provide long term disability, vacation, legal service benefits, and life insurance to eligible members of the seattle police officers guild and the seattle police management association.

PO Box 80666Seattle, WA 98108

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.03x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.08x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Net Margin

8th percentile

-81%

Higher net margin than 8% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$69,062

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Asset Growth

17th percentile

-21%

Faster asset growth than 17% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

15%

Faster revenue growth than 69% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$6,019,733

Down $1,623,893 (-21%) from 2023

Liabilities

Up

$171,282

Up $13,535 (+8.6%) from 2023

Net Assets

Down

$5,848,451

Down $1,637,428 (-22%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin8th percentile

Revenue

Up

$2,060,659

Up $275,092 (+15%) from 2023

Expenses

Up

$3,726,345

Up $699,049 (+23%) from 2023

Net Income

Down

-$1,665,686

Down $423,957 (-34%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2014: $14,526,483Liabilities 2014: $6,301,549Net Assets 2014: $8,224,9342014Assets 2015: $7,813,128Liabilities 2015: $221,743Net Assets 2015: $7,591,3852015Assets 2016: $8,020,319Liabilities 2016: $208,360Net Assets 2016: $7,811,9592016Assets 2017: $9,738,318Liabilities 2017: $269,743Net Assets 2017: $9,468,5752017Assets 2018: $8,929,599Liabilities 2018: $266,433Net Assets 2018: $8,663,1662018Assets 2019: $12,053,984Liabilities 2019: $408,410Net Assets 2019: $11,645,5742019Assets 2020: $12,539,407Liabilities 2020: $539,069Net Assets 2020: $12,000,3382020Assets 2021: $11,969,970Liabilities 2021: $226,352Net Assets 2021: $11,743,6182021Assets 2022: $8,544,614Liabilities 2022: $273,754Net Assets 2022: $8,270,8602022Assets 2023: $7,643,626Liabilities 2023: $157,747Net Assets 2023: $7,485,8792023Assets 2024: $6,019,733Liabilities 2024: $171,282Net Assets 2024: $5,848,4512024

Highlighted filing

2024

Assets$6,019,733
Liabilities$171,282
Net Assets$5,848,451
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2014: $3,000,361Expenses 2014: $1,366,966Net Income 2014: $1,633,3952014Revenue 2015: $1,634,582Expenses 2015: $1,611,538Net Income 2015: $23,0442015Revenue 2016: $1,175,602Expenses 2016: $1,508,641Net Income 2016: -$333,0392016Revenue 2017: $2,323,483Expenses 2017: $1,550,902Net Income 2017: $772,5812017Revenue 2018: $1,859,716Expenses 2018: $1,702,512Net Income 2018: $157,2042018Revenue 2019: $3,671,605Expenses 2019: $1,960,584Net Income 2019: $1,711,0212019Revenue 2020: $1,808,105Expenses 2020: $2,590,096Net Income 2020: -$781,9912020Revenue 2021: $2,336,811Expenses 2021: $3,047,207Net Income 2021: -$710,3962021Revenue 2022: $1,732,858Expenses 2022: $2,988,161Net Income 2022: -$1,255,3032022Revenue 2023: $1,785,567Expenses 2023: $3,027,296Net Income 2023: -$1,241,7292023Revenue 2024: $2,060,659Expenses 2024: $3,726,345Net Income 2024: -$1,665,6862024

Highlighted filing

2024

Revenue$2,060,659
Expenses$3,726,345
Net Income-$1,665,686
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,019,733
Liabilities
$171,282
Net assets
$5,848,451
Revenue
$2,060,659
Expenses
$3,726,345
Net income
-$1,665,686
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.02$0.17$5.85$2.06$3.73$1.67
2023Detailed filing. Detailed filing data is available for this year.$7.64$0.16$7.49$1.79$3.03$1.24
2022Detailed filing. Detailed filing data is available for this year.$8.54$0.27$8.27$1.73$2.99$1.26
2021Detailed filing. Detailed filing data is available for this year.$12.0$0.23$11.7$2.34$3.05$0.71
2020Detailed filing. Detailed filing data is available for this year.$12.5$0.54$12.0$1.81$2.59$0.78
2019Detailed filing. Detailed filing data is available for this year.$12.1$0.41$11.6$3.67$1.96$1.71
2018Detailed filing. Detailed filing data is available for this year.$8.93$0.27$8.66$1.86$1.70$0.16
2017Detailed filing. Detailed filing data is available for this year.$9.74$0.27$9.47$2.32$1.55$0.77
2016Detailed filing. Detailed filing data is available for this year.$8.02$0.21$7.81$1.18$1.51$0.33
2015Detailed filing. Detailed filing data is available for this year.$7.81$0.22$7.59$1.63$1.61$0.02
2014Summary only. Only limited summary data is available for this year.$14.5$6.30$8.22$3.00$1.37$1.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 24, 2025
Return Version
2024v5.1
Gross Receipts
$4,241,937
Mission and Program Overview

Mission

To provide long term disability, vacation and legal service benefits to eligible members of the seattle police officers guild and the seattle police management association.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,485,879$5,848,451▼ $1,637,428
Investments in Publicly Traded Securities$6,532,056$5,416,496▼ $1,115,560
Savings and Temporary Cash Investments$258,169$439,689▲ $181,520
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$7,643,626$6,019,733▼ $1,623,893
Other Assets Total$853,301$163,448▼ $689,853
Liabilities
Other Liabilities$143,166$157,156▲ $13,990
Accounts Payable and Accrued Expenses$14,581$14,126▼ $455
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$157,747$171,282▲ $13,535
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,485,879$5,848,451▼ $1,637,428
Total Liabilities and Net Assets / Fund Balance$7,643,626$6,019,733▼ $1,623,893
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Mike SolanTrustee-$69,062$69,062
Ben HugheyTrustee-$47,479$47,479
Walter HaydenChairpersonPT$37,171$37,171

Board Members and Trustees

NameTitle
Cliff BorjesonTrustee
Dane HagenTrustee
Elizabeth ScottTrustee
James BrittTrustee
Jen SamsonTrustee
Ryan GallagherTrustee
Steve CorbinTrustee
Thomas MclaughlinTrustee
Carl ZylakTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Seattle Police Officers GuildAdministrationPO BOX 80666, Seattle, WA 98108$132,190
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,242,714
Investment Income
$779,945
Other Revenue
$38,000
Change in Net Assets
$-1,665,686

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,060,659
Revenue Not Reported on Form 990
$28,258
Total Revenue per Audited Statements
$2,088,917
Total Revenue per Form 990
$2,060,659
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,053,397
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,672,948
Other Expenses---$689,853
Fees for Services Management---$139,080
Conferences and Meetings---$63,648
Fees for Services Accounting---$58,583
Fees for Services Legal---$48,161
Fees for Service Investment Mgmnt Fees---$36,985
Insurance---$11,581
Office Expenses---$5,506
Total Functional Expenses$0$0$0$3,726,345

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,726,345
Expenses per Audited Statements$3,697,262
Total Expenses per Audited Statements$3,697,262
Expenses Not Reported on Financial Statements$29,083
Other Expense Adjustments$29,083
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Premiums Payable$125,216
Due to Plan Sponsor$31,940
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section A, Line 3:

“Certain administrative services for the operation of the trust fund are provided by the Seattle Police Officers Guild, as authorized by the Board of Trustees of the Seattle Police Officers Guild Benefit Trust pursuant to the APRIL 1, 2015 Administrative Services Contract between the Trust and the Guild, and Article V Section 4 of the Trust Agreement Governing the Seattle Police Officers Guild. The Administrative Services Agreement between the Guild and the Trust is in compliance with the exemption in ERISA Section 408(b)(2).”

PART VI, SECTION A, LINE 6:

“Seattle police officers who hold the rank of captain or below, are subject to the law enforcement and firefighters plan 2 (leoff 2) retirement system, including members of the seattle police officers guild and seattle police management association, are automatically enrolled and entitled to benefit under the plan.”

PART VI, SECTION A, LINE 7A:

“The board of directors of the seattle police officers guild (spog) appointed a board of trustees among the members of spog to serve as trustees of the seattle police officers guild benefit trust.”

Part VI, Section B, LINE 11B:

“The form 990 is provided to the board chairman, administrative office and trust legal counsel for review and approval prior to being filed. The full board can request copies of the completed form 990.”

PART VI, SECTION B, LINE 12C:

“The board of trustees reviews its conflict of interest policy periodically to ensure the policy is consistently monitored and enforced. Trustees are obligated to inform the board prior to engaging in a discussion or voting on a transaction or contract involving a potential conflict of interest.”

PART VI, SECTION B, LINE 15:

“The trust has no ceo, executive director, officers or top management officials other than the trustees who serve without compensation.”

PART VI, SECTION C, LINE 19:

“The trust makes its governing documents and financial statements available for inspection by its members at its office. The trust furnishes copies of its governing documents and financial statements to members upon request, subject to a nominal charge for copying the materials requested.”

PART VII, LINE 1A, COLUMNS (E) AND (F):

“The trust contracts with the seattle police officers guild for one of its retired members to serve as chairperson of the board of trustees. A monthly fee is paid by the plan to the seattle police officers guild under the terms of the agreement. This compensation is reported in part vii, line 1a, column e. All other compensation disclosed is compensation from the seattle police officers guild for service as an officer of the guild and is not related to the individual's service as a trustee. The trust does not have information regarding the compensation received by the trustees from the employer, the city of seattle. The members of the board of trustees, excluding the chairperson, are paid city police officers. They are employed by the city of seattle and receive all their compensation solely connected to their duties as city employees. Due to the public nature the trustees' employment, the irs may be able to obtain this information from other sources. In their role as trustees, they are fiduciaries and subject to legal prohibitions against self-dealing. They serve on a volunteer basis as trust fiduciaries; they do not receive any additional compensation from the city of seattle or any other party for their services on the board of trustees. Further, the trust has a conflict of interest policy, which requires trustees to disclose any financial arrangements that would create a conflict of interest.”

Filing and Contact Details

Filer

Filer Name
Seattle Police Officers Guild Benefit Trust
EIN
20-7055468
In Care Of
% WALTER HAYDEN
Phone
2067671150
Address
PO BOX 80666, SEATTLE, WA 98108

Signing Officer

Name
Walt Hayden
Title
Chairperson
Phone
2067671150
Signed
2025-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walt Hayden
Formed
2006
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
2101 4TH AVE STE 1830, SEATTLE, WA 98121-2345
Preparer
Catalina Kirby
Phone
2065963930
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A:

“To provide long term disability, legal service, life insurance, and retiree medical benefits to eligible members of the seattle police officers guild and the seattle police management association.”

Financial Statement Notes

PART IX, LINE 1:

“A claims reserve equal to 50% of annual premium payments is maintained by the insurance company under a long term disability insurance contract. The trust is entitled to a refund of the reserve balance at termination of the insurance contract following payment of premium deficits, if any, and all insurance company benefits administration and other charges.”

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART XII, LINE 4B:

“Reconciliation of expenses per audited financials with expenses per return - change in premiums payable.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0A CLAIMS RESERVE EQUAL TO 50% OF ANNUAL PREMIUM PAYMENTS IS MAINTAINED BY THE INSURANCE COMPANY UNDER A LONG TERM DISABILITY INSURANCE CONTRACT. THE TRUST IS ENTITLED TO A REFUND OF THE RESERVE BALANCE AT TERMINATION OF THE INSURANCE CONTRACT FOLLOWING PAYMENT OF PREMIUM DEFICITS, IF ANY, AND ALL INSURANCE COMPANY BENEFITS ADMINISTRATION AND OTHER CHARGES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RECONCILIATION OF EXPENSES PER AUDITED FINANCIALS WITH EXPENSES PER RETURN - CHANGE IN PREMIUMS PAYABLE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IX, LINE 1:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE LONG TERM DISABILITY, LEGAL SERVICE, LIFE INSURANCE, AND RETIREE MEDICAL BENEFITS TO ELIGIBLE MEMBERS OF THE SEATTLE POLICE OFFICERS GUILD AND THE SEATTLE POLICE MANAGEMENT ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Certain administrative services for the operation of the trust fund are provided by the Seattle Police Officers Guild, as authorized by the Board of Trustees of the Seattle Police Officers Guild Benefit Trust pursuant to the APRIL 1, 2015 Administrative Services Contract between the Trust and the Guild, and Article V Section 4 of the Trust Agreement Governing the Seattle Police Officers Guild. The Administrative Services Agreement between the Guild and the Trust is in compliance with the exemption in ERISA Section 408(b)(2).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEATTLE POLICE OFFICERS WHO HOLD THE RANK OF CAPTAIN OR BELOW, ARE SUBJECT TO THE LAW ENFORCEMENT AND FIREFIGHTERS PLAN 2 (LEOFF 2) RETIREMENT SYSTEM, INCLUDING MEMBERS OF THE SEATTLE POLICE OFFICERS GUILD AND SEATTLE POLICE MANAGEMENT ASSOCIATION, ARE AUTOMATICALLY ENROLLED AND ENTITLED TO BENEFIT UNDER THE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS OF THE SEATTLE POLICE OFFICERS GUILD (SPOG) APPOINTED A BOARD OF TRUSTEES AMONG THE MEMBERS OF SPOG TO SERVE AS TRUSTEES OF THE SEATTLE POLICE OFFICERS GUILD BENEFIT TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PROVIDED TO THE BOARD CHAIRMAN, ADMINISTRATIVE OFFICE AND TRUST LEGAL COUNSEL FOR REVIEW AND APPROVAL PRIOR TO BEING FILED. THE FULL BOARD CAN REQUEST COPIES OF THE COMPLETED FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES REVIEWS ITS CONFLICT OF INTEREST POLICY PERIODICALLY TO ENSURE THE POLICY IS CONSISTENTLY MONITORED AND ENFORCED. TRUSTEES ARE OBLIGATED TO INFORM THE BOARD PRIOR TO ENGAGING IN A DISCUSSION OR VOTING ON A TRANSACTION OR CONTRACT INVOLVING A POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE TRUST HAS NO CEO, EXECUTIVE DIRECTOR, OFFICERS OR TOP MANAGEMENT OFFICIALS OTHER THAN THE TRUSTEES WHO SERVE WITHOUT COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE TRUST MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE FOR INSPECTION BY ITS MEMBERS AT ITS OFFICE. THE TRUST FURNISHES COPIES OF ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO MEMBERS UPON REQUEST, SUBJECT TO A NOMINAL CHARGE FOR COPYING THE MATERIALS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE TRUST CONTRACTS WITH THE SEATTLE POLICE OFFICERS GUILD FOR ONE OF ITS RETIRED MEMBERS TO SERVE AS CHAIRPERSON OF THE BOARD OF TRUSTEES. A MONTHLY FEE IS PAID BY THE PLAN TO THE SEATTLE POLICE OFFICERS GUILD UNDER THE TERMS OF THE AGREEMENT. THIS COMPENSATION IS REPORTED IN PART VII, LINE 1A, COLUMN E. ALL OTHER COMPENSATION DISCLOSED IS COMPENSATION FROM THE SEATTLE POLICE OFFICERS GUILD FOR SERVICE AS AN OFFICER OF THE GUILD AND IS NOT RELATED TO THE INDIVIDUAL'S SERVICE AS A TRUSTEE. THE TRUST DOES NOT HAVE INFORMATION REGARDING THE COMPENSATION RECEIVED BY THE TRUSTEES FROM THE EMPLOYER, THE CITY OF SEATTLE. THE MEMBERS OF THE BOARD OF TRUSTEES, EXCLUDING THE CHAIRPERSON, ARE PAID CITY POLICE OFFICERS. THEY ARE EMPLOYED BY THE CITY OF SEATTLE AND RECEIVE ALL THEIR COMPENSATION SOLELY CONNECTED TO THEIR DUTIES AS CITY EMPLOYEES. DUE TO THE PUBLIC NATURE THE TRUSTEES' EMPLOYMENT, THE IRS MAY BE ABLE TO OBTAIN THIS INFORMATION FROM OTHER SOURCES. IN THEIR ROLE AS TRUSTEES, THEY ARE FIDUCIARIES AND SUBJECT TO LEGAL PROHIBITIONS AGAINST SELF-DEALING. THEY SERVE ON A VOLUNTEER BASIS AS TRUST FIDUCIARIES; THEY DO NOT RECEIVE ANY ADDITIONAL COMPENSATION FROM THE CITY OF SEATTLE OR ANY OTHER PARTY FOR THEIR SERVICES ON THE BOARD OF TRUSTEES. FURTHER, THE TRUST HAS A CONFLICT OF INTEREST POLICY, WHICH REQUIRES TRUSTEES TO DISCLOSE ANY FINANCIAL ARRANGEMENTS THAT WOULD CREATE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1 AND PART III, LINES 1 AND 4A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section A, Line 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION A, LINE 6:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION A, LINE 7A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Section B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, SECTION B, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VI, SECTION B, LINE 15:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART VII, LINE 1A, COLUMNS (E) AND (F):
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