Civic Intelligence

Spokane Fire Fighters Benefit Trust

990 • Fiscal year 2017 • EIN 46-1402215

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 02, 2018

Organization ProfileN/A

View Organization Page

PO Box 34203Seattle, WA 98121

(206) 441-7574

Siviq Scores

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

Liabilities / Assets

61st percentile

0.08x

Higher debt load relative to assets than 61% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.12x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Net Margin

84th percentile

25%

Higher net margin than 84% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Asset Growth

89th percentile

30%

Faster asset growth than 89% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

74th percentile

14%

Faster revenue growth than 74% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$15,334,810

Up $3,565,999 (+30%) from 2016

Net Assets

Up

$14,073,547

Up $3,369,976 (+31%) from 2016

Liabilities

Up

$1,261,263

Up $196,023 (+18%) from 2016

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin84th percentile

Revenue

Up

$10,434,275

Up $1,260,248 (+14%) from 2016

Expenses

Up

$7,814,104

Up $123,780 (+1.6%) from 2016

Net Income

Up

$2,620,171

Up $1,136,468 (+77%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth89th 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

2017

Assets$15,334,810
Liabilities$1,261,263
Net Assets$14,073,547
Open 2017 Filing

Operations Trend

Revenue Growth74th 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

2017

Revenue$10,434,275
Expenses$7,814,104
Net Income$2,620,171
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 2, 2018
Return Version
2017v2.2
Gross Receipts
$11,687,059
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$4,803,102$6,061,804▲ $1,258,702
Cash and Non-Interest-Bearing Accounts$3,694,628$5,505,066▲ $1,810,438
Accounts Receivable$1,046$65,800▲ $64,754
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$11,768,811$15,334,810▲ $3,565,999
Other Assets Total$3,270,035$3,702,140▲ $432,105
Liabilities
Deferred Revenue$646,728$745,275▲ $98,547
Other Liabilities$377,868$403,415▲ $25,547
Accounts Payable and Accrued Expenses$40,644$112,573▲ $71,929
Total Liabilities$1,065,240$1,261,263▲ $196,023
Net Assets / Fund Balance
Unrestricted Net Assets$10,703,571$14,073,547▲ $3,369,976
Total Net Assets Fund Balance$10,703,571$14,073,547▲ $3,369,976
Total Liabilities and Net Assets / Fund Balance$11,768,811$15,334,810▲ $3,565,999
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Don WallerChairman
Greg HaffTrustee
Mike ForbesTrustee
Randy MarlerTrustee
Shane SkipworthTrustee
John GoodmanSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Premera Blue CrossClaims processing3900 E Sprague Ave, Spokane, WA 99202$171,084
Welfare Pension & Admin ServicesThird Party Admin.7525 SE 24th Street, Mercer Island, WA 98040$148,546
Brown and Brown of WAInsurance, Consult.1501 4th Avenue Suite 2400, Seattle, WA 98101$116,164
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,190,281
Investment Income
$243,994
Other Revenue
$0
Change in Net Assets
$2,620,171

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,366,121
Revenue Not Reported on Financial Statements
$68,154
Revenue Not Reported on Form 990
$749,805
Total Revenue per Audited Statements
$11,115,926
Total Revenue per Form 990
$10,434,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$498,348
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---$7,315,756
Fees for Services Other---$266,103
Fees for Services Management---$88,887
Fees for Service Investment Mgmnt Fees---$68,154
Fees for Services Accounting---$19,230
Office Expenses---$12,044
Fees for Services Legal---$10,061
Insurance---$7,103
Conferences and Meetings---$3,827
Travel---$524
Other Expenses---$490
All Other Expenses---$406
Total Functional Expenses$0$0$0$7,814,104

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,814,104
Expenses per Audited Statements$7,720,403
Total Expenses per Audited Statements$7,720,403
Expenses Not Reported on Financial Statements$93,701
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
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$403,415
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 - WPAS 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 other documents are available to the public.”

Filing and Contact Details

Filer

Filer Name
Spokane Fire Fighters Benefit Trust
EIN
46-1402215
Phone
2064417574
Address
PO Box 34203, Seattle, WA 98121

Signing Officer

Name
Don Waller
Title
Chairman
Signed
2018-11-02
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
6

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, 2017, 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.”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Ibnr 2017 $403415 ibnr 2016 $-377868”

Raw XML AppendixShowing 400 of 427 raw XML fields

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/Desc1Postage and Shipping
IRS990/OtherExpensesGrp/Desc2PCORI Fees
IRS990/OtherExpensesGrp/Desc3Bank Fees
IRS990/OtherExpensesGrp/TotalAmt014470
IRS990/OtherExpensesGrp/TotalAmt16066
IRS990/OtherExpensesGrp/TotalAmt2983
IRS990/OtherExpensesGrp/TotalAmt3490
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IRS990/ProgramServiceRevenueGrp/Desc4Retiree Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012947
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17679744
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2442256
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3577703
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41477631
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17679744
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2442256
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41477631
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IRS990/PYBenefitsPaidToMembersAmt07369255
IRS990/PYInvestmentIncomeAmt0110305
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IRS990/PYOtherExpensesAmt0321069
IRS990/PYProgramServiceRevenueAmt09063722
IRS990/PYRevenuesLessExpensesAmt01483703
IRS990/PYTotalExpensesAmt07690324
IRS990/PYTotalRevenueAmt09174027
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02620171
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt093701
IRS990ScheduleD/ExpensesSubtotalAmt07720403
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt068154
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IRS990ScheduleD/OtherExpensesNotIncludedAmt025547
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Obligations for HRA
IRS990ScheduleD/RevenueNotReportedAmt0749805
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt068154
IRS990ScheduleD/RevenueSubtotalAmt010366121
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, 2017, 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/ExplanationTxt1IBNR 2017 $403415 IBNR 2016 $-377868
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03702140
IRS990ScheduleD/TotalExpensesPerForm990Amt07814104
IRS990ScheduleD/TotalLiabilityAmt0403415
IRS990ScheduleD/TotalRevenuePerForm990Amt010434275
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011115926
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07720403
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Day to day operations of the plan have been delegated to a professional third party administrator - WPAS 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 other documents are 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
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt01261263
IRS990/TotalLiabilitiesGrp/BOYAmt01065240
IRS990/TotalLiabilitiesGrp/EOYAmt01261263
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IRS990/TotalProgramServiceRevenueAmt010190281
IRS990/TotalRevenueGrp/ExclusionAmt011058
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010423217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt010434275
IRS990/TotalVolunteersCnt06
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt015334810
IRS990/TravelGrp/TotalAmt0524
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt010703571
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IRS990/UponRequestInd0X
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,334,810
Liabilities
$1,261,263
Net assets
$14,073,547
Revenue
$10,434,275
Expenses
$7,814,104
Net income
$2,620,171
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