Civic Intelligence

Spokane Fire Fighters Benefit Trust

990 • Fiscal year 2016 • EIN 46-1402215

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization ProfileN/A

View Organization Page

2815 Second Ave Suite 300Seattle, WA 98121

(206) 441-7574

Siviq Scores

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

Liabilities / Assets

59th percentile

0.09x

Higher debt load relative to assets than 59% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.12x

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

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

Net Margin

78th percentile

16%

Higher net margin than 78% 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

83rd percentile

19%

Faster revenue growth than 83% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$11,768,811

Up $1,847,937 (+19%) from 2015

Net Assets

Up

$10,703,571

Up $1,823,682 (+21%) from 2015

Liabilities

Up

$1,065,240

Up $24,255 (+2.3%) from 2015

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin78th percentile

Revenue

Up

$9,174,027

Up $1,475,621 (+19%) from 2015

Expenses

Up

$7,690,324

Up $107,305 (+1.4%) from 2015

Net Income

Up

$1,483,703

Up $1,368,316 (+1186%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$60M$40M$20M$0Assets 2014: $2,622,922Liabilities 2014: $1,068,131Net Assets 2014: $1,554,7912014Assets 2015: $9,920,874Liabilities 2015: $1,040,985Net Assets 2015: $8,879,8892015Assets 2016: $11,768,811Liabilities 2016: $1,065,240Net Assets 2016: $10,703,5712016Assets 2017: $15,334,810Liabilities 2017: $1,261,263Net Assets 2017: $14,073,5472017Assets 2018: $17,689,806Liabilities 2018: $1,208,219Net Assets 2018: $16,481,5872018Assets 2019: $21,812,686Liabilities 2019: $1,345,168Net Assets 2019: $20,467,5182019Assets 2020: $26,659,387Liabilities 2020: $1,314,616Net Assets 2020: $25,344,7712020Assets 2021: $30,941,151Liabilities 2021: $1,331,647Net Assets 2021: $29,609,5042021Assets 2022: $31,305,327Liabilities 2022: $1,766,060Net Assets 2022: $29,539,2672022Assets 2023: $37,886,381Liabilities 2023: $2,033,094Net Assets 2023: $35,853,2872023Assets 2024: $43,181,477Liabilities 2024: $2,483,570Net Assets 2024: $40,697,9072024

Highlighted filing

2016

Assets$11,768,811
Liabilities$1,065,240
Net Assets$10,703,571
Open 2016 Filing

Operations Trend

Revenue Growth83rd percentile

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

$15M$10M$5.0M$0Revenue 2014: $6,773,350Expenses 2014: $6,031,957Net Income 2014: $741,3932014Revenue 2015: $7,698,406Expenses 2015: $7,583,019Net Income 2015: $115,3872015Revenue 2016: $9,174,027Expenses 2016: $7,690,324Net Income 2016: $1,483,7032016Revenue 2017: $10,434,275Expenses 2017: $7,814,104Net Income 2017: $2,620,1712017Revenue 2018: $12,304,206Expenses 2018: $8,433,313Net Income 2018: $3,870,8932018Revenue 2019: $11,904,060Expenses 2019: $9,242,691Net Income 2019: $2,661,3692019Revenue 2020: $11,420,225Expenses 2020: $7,835,253Net Income 2020: $3,584,9722020Revenue 2021: $11,769,570Expenses 2021: $8,901,838Net Income 2021: $2,867,7322021Revenue 2022: $11,835,802Expenses 2022: $8,896,410Net Income 2022: $2,939,3922022Revenue 2023: $12,948,630Expenses 2023: $9,014,783Net Income 2023: $3,933,8472023Revenue 2024: $13,826,678Expenses 2024: $11,011,009Net Income 2024: $2,815,6692024

Highlighted filing

2016

Revenue$9,174,027
Expenses$7,690,324
Net Income$1,483,703
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$17,078,062
Mission and Program Overview

Mission

The Trust fund was organized to enable members of the Local No. 29 to use their collective purchasing power and collective bargaining rights to secure competitively priced insurance products and/or medical benefits.The Trust provides an entity to which contributions from contributing employers or participating employee organizations, and contributions from participating members, can be paid.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,611,806$4,803,102▼ $1,808,704
Cash and Non-Interest-Bearing Accounts$3,297,277$3,694,628▲ $397,351
Prepaid Expenses and Deferred Charges$10,588$0▼ $10,588
Accounts Receivable$1,203$1,046▼ $157
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$9,920,874$11,768,811▲ $1,847,937
Other Assets Total-$3,270,035-
Liabilities
Deferred Revenue$632,113$646,728▲ $14,615
Other Liabilities$403,415$377,868▼ $25,547
Accounts Payable and Accrued Expenses$5,457$40,644▲ $35,187
Total Liabilities$1,040,985$1,065,240▲ $24,255
Net Assets / Fund Balance
Unrestricted Net Assets$8,879,889$10,703,571▲ $1,823,682
Total Net Assets Fund Balance$8,879,889$10,703,571▲ $1,823,682
Total Liabilities and Net Assets / Fund Balance$9,920,874$11,768,811▲ $1,847,937
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
Don WallerChairman
Greg HaffTrustee
Mike ForbesTrustee
Shane SkipworthTrustee
John GoodmanSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Premera Blue CrossClaims processing3900 E Sprague Ave, Spokane, WA 99202$279,072
Brown and Brown of WAInsurance broker1501 4th Avenue Suite 2400, Seattle, WA 98101$107,457
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,063,722
Investment Income
$110,305
Other Revenue
$0
Change in Net Assets
$1,483,703

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,115,167
Revenue Not Reported on Financial Statements
$58,860
Revenue Not Reported on Form 990
$339,979
Total Revenue per Audited Statements
$9,455,146
Total Revenue per Form 990
$9,174,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$321,069
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---$7,369,255
Fees for Services Other---$112,885
Fees for Service Investment Mgmnt Fees---$58,860
Fees for Services Management---$43,200
Fees for Services Accounting---$15,335
Fees for Services Legal---$14,528
Travel---$11,931
Insurance---$5,677
Other Expenses---$1,617
All Other Expenses---$308
Total Functional Expenses$0$0$0$7,690,324

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,690,324
Expenses per Audited Statements$7,657,011
Total Expenses per Audited Statements$7,657,011
Expenses Not Reported on Financial Statements$33,313
Other Expense Adjustments$-25,547
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligations for HRA$377,868
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 operations of the plan have been delegated to a professional third party administrator - Benefit Solutions, Inc.”

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

“No review was or will be conducted.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The list of parties in interest is updated annually and distributed to the Board of Trustees. The Trust administration office requests a signed statement from the Trustees affirming that there are no conflicts of interest. The Trust annually distributes a post-interest questionnaire to plan fiduciaries in conjunction with the annual audit.”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Spokane Fire Fighters Benefit Trust
EIN
46-1402215
Phone
2064417574
Address
2815 Second Ave Suite 300, Seattle, WA 98121

Signing Officer

Name
Don Waller
Title
Chairman
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

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 Trust is in the process of applying for a determination letter with the Internal Revenue Service (IRS) and expects to be recognized under Section 501(c)(9) of the Internal Revenue Code (IRC) and, therefore, will not be subject to tax under present income tax laws. The Trustees believe that the Trust is currently designed and being operated in compliance with the applicable requirements of the IRC. They believe that the Trust was tax-exempt as of the financial statement date, therefore, no provision for income tax has been included in the Trust's financial statements. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Trust and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustainted upon examination by the IRS. The Trustees have analyzed the tax positions taken by the Trust and have concluded that as of December 31, 2016, there are no uncertain positions taken or expected to be taken that would require recognition of the liability (or asset) or disclosure in the financial statements. The Trust is subject to routine audits by taxing jurisdictions and the Trust could be subject to income tax if certain issues were found by the IRS that could result in the non-recognition of the Trust's tax-exempt status; however, there are currently no audits for any tax period in progress.”

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41252894
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IRS990/PYInvestmentIncomeAmt0164030
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IRS990/PYRevenuesLessExpensesAmt0115387
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt058860
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0377868
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IRS990ScheduleD/RevenueNotReportedAmt0339979
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt058860
IRS990ScheduleD/RevenueSubtotalAmt09115167
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Trust is in the process of applying for a determination letter with the Internal Revenue Service (IRS) and expects to be recognized under Section 501(c)(9) of the Internal Revenue Code (IRC) and, therefore, will not be subject to tax under present income tax laws. The Trustees believe that the Trust is currently designed and being operated in compliance with the applicable requirements of the IRC. They believe that the Trust was tax-exempt as of the financial statement date, therefore, no provision for income tax has been included in the Trust's financial statements. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Trust and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustainted upon examination by the IRS. The Trustees have analyzed the tax positions taken by the Trust and have concluded that as of December 31, 2016, there are no uncertain positions taken or expected to be taken that would require recognition of the liability (or asset) or disclosure in the financial statements. The Trust is subject to routine audits by taxing jurisdictions and the Trust could be subject to income tax if certain issues were found by the IRS that could result in the non-recognition of the Trust's tax-exempt status; however, there are currently no audits for any tax period in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03270035
IRS990ScheduleD/TotalExpensesPerForm990Amt07690324
IRS990ScheduleD/TotalLiabilityAmt0377868
IRS990ScheduleD/TotalRevenuePerForm990Amt09174027
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09455146
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07657011
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Day to day operations of the plan have been delegated to a professional third party administrator - Benefit Solutions, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The list of parties in interest is updated annually and distributed to the Board of Trustees. The Trust administration office requests a signed statement from the Trustees affirming that there are no conflicts of interest. The Trust annually distributes a post-interest questionnaire to plan fiduciaries in conjunction with the annual audit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
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 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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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 Spokane
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0808 W Spokane Falls Blvd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Spokane
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt09063722
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0City of Spokane
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0s
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IRS990/TaxableDistributionsInd0false
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IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt01065240
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010703571
IRS990/TotalProgramServiceRevenueAmt09063722
IRS990/TotalRevenueGrp/ExclusionAmt08653
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09165374
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09174027
IRS990/TotalVolunteersCnt05
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011768811
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt011931
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt08879889
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Don Waller
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spokane Fire Fighters Benefit Trust
ReturnHeader/Filer/BusinessNameControlTxt0SPOK
ReturnHeader/Filer/EIN0461402215
ReturnHeader/Filer/PhoneNum02064417574
ReturnHeader/Filer/USAddress/AddressLine1Txt02815 Second Ave Suite 300
ReturnHeader/Filer/USAddress/CityNm0Seattle
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098121

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$11,768,811
Liabilities
$1,065,240
Net assets
$10,703,571
Revenue
$9,174,027
Expenses
$7,690,324
Net income
$1,483,703
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.2$2.48$40.7$13.8$11.0$2.82
2023Detailed filing. Detailed filing data is available for this year.$37.9$2.03$35.9$12.9$9.01$3.93
2022Detailed filing. Detailed filing data is available for this year.$31.3$1.77$29.5$11.8$8.90$2.94
2021Detailed filing. Detailed filing data is available for this year.$30.9$1.33$29.6$11.8$8.90$2.87
2020Detailed filing. Detailed filing data is available for this year.$26.7$1.31$25.3$11.4$7.84$3.58
2019Detailed filing. Detailed filing data is available for this year.$21.8$1.35$20.5$11.9$9.24$2.66
2018Detailed filing. Detailed filing data is available for this year.$17.7$1.21$16.5$12.3$8.43$3.87
2017Detailed filing. Detailed filing data is available for this year.$15.3$1.26$14.1$10.4$7.81$2.62
2016Detailed filing. Detailed filing data is available for this year.$11.8$1.07$10.7$9.17$7.69$1.48
2015Summary only. Only limited summary data is available for this year.$9.92$1.04$8.88$7.70$7.58$0.12
2014Summary only. Only limited summary data is available for this year.$2.62$1.07$1.55$6.77$6.03$0.74