Civic Intelligence

Boise Fire & Police Trust

990 • Fiscal year 2016 • EIN 27-6863381

Jan 01, 2016 to Dec 31, 2016 • Filed on May 12, 2017

Organization Profilewww.boisefirefighters.org
12121 Harbour Reach DrMukilteo, WA 98275

(800) 986-3109

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Asset Growth

85th percentile

19%

Faster asset growth than 85% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

75th percentile

13%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$16,364,746

Up $2,580,932 (+19%) from 2015

Net Assets

Up

$16,317,090

Up $2,543,607 (+18%) from 2015

Liabilities

Up

$47,656

Up $37,325 (+361%) from 2015

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin76th percentile

Revenue

Up

$16,195,439

Up $1,855,452 (+13%) from 2015

Expenses

Down

$13,764,341

Down $129,799 (-0.9%) from 2015

Net Income

Up

$2,431,098

Up $1,985,251 (+445%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0Assets 2014: $13,376,003Liabilities 2014: $12,021Net Assets 2014: $13,363,9822014Assets 2015: $13,783,814Liabilities 2015: $10,331Net Assets 2015: $13,773,4832015Assets 2016: $16,364,746Liabilities 2016: $47,656Net Assets 2016: $16,317,0902016Assets 2017: $18,243,000Liabilities 2017: $48,172Net Assets 2017: $18,194,8282017Assets 2018: $19,858,646Liabilities 2018: $48,978Net Assets 2018: $19,809,6682018Assets 2019: $22,221,891Liabilities 2019: $128,967Net Assets 2019: $22,092,9242019Assets 2020: $25,912,649Liabilities 2020: $1,292,241Net Assets 2020: $24,620,4082020Assets 2021: $26,253,264Liabilities 2021: $1,709,753Net Assets 2021: $24,543,5112021Assets 2022: $25,991,976Liabilities 2022: $2,049,429Net Assets 2022: $23,942,5472022Assets 2023: $30,181,778Liabilities 2023: $2,327,704Net Assets 2023: $27,854,0742023Assets 2024: $33,929,462Liabilities 2024: $2,996,954Net Assets 2024: $30,932,5082024

Highlighted filing

2016

Assets$16,364,746
Liabilities$47,656
Net Assets$16,317,090
Open 2016 Filing

Operations Trend

Revenue Growth75th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0Revenue 2014: $14,085,655Expenses 2014: $9,762,805Net Income 2014: $4,322,8502014Revenue 2015: $14,339,987Expenses 2015: $13,894,140Net Income 2015: $445,8472015Revenue 2016: $16,195,439Expenses 2016: $13,764,341Net Income 2016: $2,431,0982016Revenue 2017: $16,690,192Expenses 2017: $15,030,594Net Income 2017: $1,659,5982017Revenue 2018: $17,702,767Expenses 2018: $15,743,115Net Income 2018: $1,959,6522018Revenue 2019: $18,424,706Expenses 2019: $17,178,409Net Income 2019: $1,246,2972019Revenue 2020: $19,142,151Expenses 2020: $16,327,208Net Income 2020: $2,814,9432020Revenue 2021: $19,793,161Expenses 2021: $19,175,806Net Income 2021: $617,3552021Revenue 2022: $19,913,722Expenses 2022: $17,917,437Net Income 2022: $1,996,2852022Revenue 2023: $21,882,690Expenses 2023: $18,750,571Net Income 2023: $3,132,1192023Revenue 2024: $24,512,561Expenses 2024: $20,895,662Net Income 2024: $3,616,8992024

Highlighted filing

2016

Revenue$16,195,439
Expenses$13,764,341
Net Income$2,431,098
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 12, 2017
Return Version
2016v3.0
Gross Receipts
$18,389,592
Mission and Program Overview

Mission

The trust provides hospital, medical, surgical, dental, vision and prescription drug benefits for eligible employees, retirees and their dependents in Boise fire and police departments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,325,778$14,151,695▲ $1,825,917
Cash and Non-Interest-Bearing Accounts$1,324,110$2,042,427▲ $718,317
Accounts Receivable$128,515$165,166▲ $36,651
Prepaid Expenses and Deferred Charges$5,411$5,458▲ $47
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$13,783,814$16,364,746▲ $2,580,932
Other Assets Total-$0-
Liabilities
Deferred Revenue-$40,888-
Accounts Payable and Accrued Expenses$10,331$6,768▼ $3,563
Total Liabilities$10,331$47,656▲ $37,325
Net Assets / Fund Balance
Unrestricted Net Assets$13,773,483$16,317,090▲ $2,543,607
Total Net Assets Fund Balance$13,773,483$16,317,090▲ $2,543,607
Total Liabilities and Net Assets / Fund Balance$13,783,814$16,364,746▲ $2,580,932
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
Michael BisagnoChairman
Chad WigingtonChairman Elect
Brian LeeTrustee
Greg WomackTrustee
Guy BourgeauTrustee
Jim WalkerTrustee
Michael HillTrustee
Roger WasslerTrustee
Tony TaylorTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Regence Blue ShieldMedical Claim Proces1211 W Myrtle St 110, Boise, ID 83702$377,802
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,932,373
Investment Income
$263,066
Other Revenue
$0
Change in Net Assets
$2,431,098

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,150,868
Revenue Not Reported on Financial Statements
$44,571
Revenue Not Reported on Form 990
$112,509
Total Revenue per Audited Statements
$16,263,377
Total Revenue per Form 990
$16,195,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$899,631
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---$12,864,710
Fees for Services Other---$569,620
Fees for Services Legal---$104,908
Insurance---$75,417
Fees for Services Management---$51,799
Fees for Service Investment Mgmnt Fees---$44,571
Fees for Services Accounting---$13,355
Office Expenses---$1,543
Other Expenses---$995
Total Functional Expenses$0$0$0$13,764,341

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$13,764,341
Expenses per Audited Statements$13,719,770
Total Expenses per Audited Statements$13,719,770
Expenses Not Reported on Financial Statements$44,571
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“Day to day administrative tasks of the trust were contracted out to a third party administrator, Benefit Solutions, Inc. The trust contracted with Blue Cross of Idaho and Delta Dental of Idaho for processing claims under the trust's medical and dental benefit plans.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Form 990 is provided to the board chairman and third party administrator before filing.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The trust's governing documents and financial statements are public records available to the public from the Idaho Department of insurance.”

Form 990, Part VI Line12a- Written confilct of interest policy

“As a state-regulated self-funded health care plan, The Trust is subject to Idaho Code Section 41-4015(prohibited pecuniary interest in plan management)”

Filing and Contact Details

Filer

Filer Name
Boise Fire & Police Trust
EIN
27-6863381
Phone
8009863109
Address
12121 Harbour Reach Dr, Mukilteo, WA 98275

Signing Officer

Name
Chad Wigington
Title
Chairman
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Id
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Anastasi Moore & Martin Pllc
Address
9 South Washington St STE 600, Spokane, WA 99201-3709
Preparer
Paul J Anastasi CPA
Phone
5093230272
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Voluntary Employee Beneficiary Association Trust funding certain benefits of the Plan received an exemption letter from the Internal Revenue Service (IRS) in April 2014, approving the Trust's application for tax-exempt status under Section 501(c)(9) of the IRC effective September 10, 2010. However, as a result of the Plan's funding policy, from time to time the Trust may be subject to income taxes. No federal or state income taxes have been recorded for the years ended December 31, 2016 or 2015.In addition, the Plan and the Trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the Trust. The trustees and the plan administrator believe that the Plan is being operated in compliance with the applicable requirements of the IRC and, therefore, believe that the related Trust is tax-exempt.Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan is subject to routine audits by taxing jurisdictions, however, there are currently no audits for any tax periods in progress.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc2PCORI Fees
IRS990/OtherExpensesGrp/Desc3Dues
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IRS990/OtherExpensesGrp/TotalAmt110248
IRS990/OtherExpensesGrp/TotalAmt23040
IRS990/OtherExpensesGrp/TotalAmt3995
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11177374
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11177374
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IRS990/PYInvestmentIncomeAmt0235966
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IRS990/PYTotalRevenueAmt014339987
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02431098
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IRS990/RelatedEntityInd0true
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt044571
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt044571
IRS990ScheduleD/RevenueSubtotalAmt016150868
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Voluntary Employee Beneficiary Association Trust funding certain benefits of the Plan received an exemption letter from the Internal Revenue Service (IRS) in April 2014, approving the Trust's application for tax-exempt status under Section 501(c)(9) of the IRC effective September 10, 2010. However, as a result of the Plan's funding policy, from time to time the Trust may be subject to income taxes. No federal or state income taxes have been recorded for the years ended December 31, 2016 or 2015.In addition, the Plan and the Trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the Trust. The trustees and the plan administrator believe that the Plan is being operated in compliance with the applicable requirements of the IRC and, therefore, believe that the related Trust is tax-exempt.Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan is subject to routine audits by taxing jurisdictions, however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt013764341
IRS990ScheduleD/TotalRevenuePerForm990Amt016195439
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt016263377
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013719770
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Day to day administrative tasks of the trust were contracted out to a third party administrator, Benefit Solutions, Inc. The trust contracted with Blue Cross of Idaho and Delta Dental of Idaho for processing claims under the trust's medical and dental benefit plans.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is provided to the board chairman and third party administrator before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The trust's governing documents and financial statements are public records available to the public from the Idaho Department of insurance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3As a state-regulated self-funded health care plan, The Trust is subject to Idaho Code Section 41-4015(prohibited pecuniary interest in plan management)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI Line12a- Written confilct of interest policy
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0City of Boise
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0826000165
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0city government
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0P O Box 500
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Boise
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd083701
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
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IRS990/TaxableDistributionsInd0false
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt016364746
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt047656
IRS990/TotalLiabilitiesGrp/BOYAmt010331
IRS990/TotalLiabilitiesGrp/EOYAmt047656
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013773483
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016317090
IRS990/TotalProgramServiceRevenueAmt015932373
IRS990/TotalRevenueGrp/ExclusionAmt0245505
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015949934
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt016195439
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013783814
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016364746
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt013773483
IRS990/UnrestrictedNetAssetsGrp/EOYAmt016317090
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.boisefirefighters.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Chad Wigington
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,364,746
Liabilities
$47,656
Net assets
$16,317,090
Revenue
$16,195,439
Expenses
$13,764,341
Net income
$2,431,098
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$33.9$3.00$30.9$24.5$20.9$3.62
2023Detailed filing. Detailed filing data is available for this year.$30.2$2.33$27.9$21.9$18.8$3.13
2022Detailed filing. Detailed filing data is available for this year.$26.0$2.05$23.9$19.9$17.9$2.00
2021Detailed filing. Detailed filing data is available for this year.$26.3$1.71$24.5$19.8$19.2$0.62
2020Detailed filing. Detailed filing data is available for this year.$25.9$1.29$24.6$19.1$16.3$2.81
2019Detailed filing. Detailed filing data is available for this year.$22.2$0.13$22.1$18.4$17.2$1.25
2018Detailed filing. Detailed filing data is available for this year.$19.9$0.05$19.8$17.7$15.7$1.96
2017Detailed filing. Detailed filing data is available for this year.$18.2$0.05$18.2$16.7$15.0$1.66
2016Detailed filing. Detailed filing data is available for this year.$16.4$0.05$16.3$16.2$13.8$2.43
2015Detailed filing. Detailed filing data is available for this year.$13.8$0.01$13.8$14.3$13.9$0.45
2014Detailed filing. Detailed filing data is available for this year.$13.4$0.01$13.4$14.1$9.76$4.32