Civic Intelligence

Spokane Fire Fighters Benefit Trust

990 • Fiscal year 2019 • EIN 46-1402215

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

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

59th percentile

0.06x

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

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

72nd percentile

0.11x

Higher debt load relative to revenue than 72% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Asset Growth

82nd percentile

23%

Faster asset growth than 82% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-3.3%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$21,812,686

Up $4,122,880 (+23%) from 2018

Net Assets

Up

$20,467,518

Up $3,985,931 (+24%) from 2018

Liabilities

Up

$1,345,168

Up $136,949 (+11%) from 2018

Revenue

Down

$11,904,060

Down $400,146 (-3.3%) from 2018

Expenses

Up

$9,242,691

Up $809,378 (+9.6%) from 2018

Net Income

Down

$2,661,369

Down $1,209,524 (-31%) from 2018

Historical Trend

Balance Sheet Trend

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

2019

Assets$21,812,686
Liabilities$1,345,168
Net Assets$20,467,518

Operations Trend

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

2019

Revenue$11,904,060
Expenses$9,242,691
Net Income$2,661,369
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$24,012,935
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
Rtn Earn Endowment Incm Other Fnds$16,481,587$20,467,518▲ $3,985,931
Investments in Publicly Traded Securities$10,029,600$12,267,622▲ $2,238,022
Cash and Non-Interest-Bearing Accounts$2,542,453$3,799,606▲ $1,257,153
Savings and Temporary Cash Investments$748,949$700,817▼ $48,132
Accounts Receivable$17,815$82,849▲ $65,034
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$17,689,806$21,812,686▲ $4,122,880
Other Assets Total$4,350,989$4,961,792▲ $610,803
Liabilities
Deferred Revenue$769,537$753,324▼ $16,213
Other Liabilities$403,415$568,152▲ $164,737
Accounts Payable and Accrued Expenses$35,267$23,692▼ $11,575
Total Liabilities$1,208,219$1,345,168▲ $136,949
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,481,587$20,467,518▲ $3,985,931
Total Liabilities and Net Assets / Fund Balance$17,689,806$21,812,686▲ $4,122,880

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$4,961,792--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greg HaffChairman
Marissa DelamatterAlternative Trustee
Michael RossiAlternative Trustee
Nathan CoverAlternative Trustee
Lee VenningTrustee
Randy MarlerTrustee
Shane SkipworthTrustee
Mike ForbesSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Welfare & Pension Administration ServiceThird Party Administration Services7525 SE 24TH STREET, Mercer Island, WA 98040$162,011
Premera Blue CrossClaims Processing3900 E SPRAGUE AVE, Spokane, WA 99202$129,056
Brown And Brown Of WashingtonInsurance And Consulting Services1501 4TH AVENUE SUITE 2400, Seattle, WA 98101$119,700
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,187,084
Investment Income
$716,976
Other Revenue
$0
Change in Net Assets
$2,661,369

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,808,147
Revenue Not Reported on Financial Statements
$95,913
Revenue Not Reported on Form 990
$1,324,562
Total Revenue per Audited Statements
$13,132,709
Total Revenue per Form 990
$11,904,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$705,033
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$8,537,658--$8,537,658
Fees for Services Management$241,247--$241,247
Fees for Services Other$234,756--$234,756
Fees for Service Investment Mgmnt Fees$95,913--$95,913
Office Expenses$60,316--$60,316
Fees for Services Legal$26,955--$26,955
Travel$20,894--$20,894
Fees for Services Accounting$12,500--$12,500
Insurance$7,965--$7,965
Other Expenses$1,269--$1,269
Total Functional Expenses$9,242,691$0$0$9,242,691

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,242,691
Expenses per Audited Statements$9,005,774
Total Expenses per Audited Statements$9,005,774
Expenses Not Reported on Financial Statements$236,917
Other Expense Adjustments$141,004
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Claims Incurred But Not Reported$538,000
Claims Payable Actives$20,467
Claims Payable Retirees$9,685
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

Day to day operations of the plan have been delegated to a professional third party administrator - wpas inc.

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section B, Line 12C

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, Section C, Line 19

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
Mike Forbes
Title
Trustee
Phone
5099797730
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Haff
Formed
2013
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Anastasi Moore & Martin Pllc
Address
9 S WASHINGTON ST STE 600, SPOKANE, WA 99201
Preparer
Paul Anastasi
Phone
5093230272
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No change was made to the oversight process or selection process for an independent accountant during the tax year.

Financial Statement Notes

PART X, LINE 2:

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, 2018, 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 ADJUSTMENTS:

Change in benefit obligation 141,004.

Raw XML AppendixShowing 400 of 440 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt035267
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt023692
IRS990/AccountsReceivableGrp/BOYAmt017815
IRS990/AccountsReceivableGrp/EOYAmt082849
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/ProgramServicesAmt08537658
IRS990/BenefitsToMembersGrp/TotalAmt08537658
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WELFARE & PENSION ADMINISTRATION SERVICE INC
IRS990/BooksInCareOfDetail/PhoneNum02064417574
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07525 SE 24TH STREET SUITE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0MERCER ISLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098040
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt02542453
IRS990/CashNonInterestBearingGrp/EOYAmt03799606
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0162011
IRS990/ContractorCompensationGrp/CompensationAmt1129056
IRS990/ContractorCompensationGrp/CompensationAmt2119700
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt07525 SE 24TH STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt13900 E SPRAGUE AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt21501 4TH AVENUE SUITE 2400
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0MERCER ISLAND
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1SPOKANE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2SEATTLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0WA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1WA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2WA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd098040
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd199202
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd298101
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0WELFARE & PENSION ADMINISTRATION SERVICE
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1PREMERA BLUE CROSS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2BROWN AND BROWN OF WASHINGTON
IRS990/ContractorCompensationGrp/ServicesDesc0THIRD PARTY ADMINISTRATION SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc1CLAIMS PROCESSING
IRS990/ContractorCompensationGrp/ServicesDesc2INSURANCE AND CONSULTING SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt08537658
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0716976
IRS990/CYOtherExpensesAmt0705033
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt011187084
IRS990/CYRevenuesLessExpensesAmt02661369
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt09242691
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt011904060
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0769537
IRS990/DeferredRevenueGrp/EOYAmt0753324
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0TO PROVIDE HEALTH AND OTHER BENEFITS FOR ELIGIBLE EMPLOYEES AND COVERED DEPENDENTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt012500
IRS990/FeesForServicesAccountingGrp/TotalAmt012500
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt026955
IRS990/FeesForServicesLegalGrp/TotalAmt026955
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0241247
IRS990/FeesForServicesManagementGrp/TotalAmt0241247
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0234756
IRS990/FeesForServicesOtherGrp/TotalAmt0234756
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt095913
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt095913
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0RANDY MARLER
IRS990/Form990PartVIISectionAGrp/PersonNm1SHANE SKIPWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm2LEE VENNING
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL ROSSI
IRS990/Form990PartVIISectionAGrp/PersonNm4NATHAN COVER
IRS990/Form990PartVIISectionAGrp/PersonNm5MARISSA DELAMATTER
IRS990/Form990PartVIISectionAGrp/PersonNm6GREG HAFF
IRS990/Form990PartVIISectionAGrp/PersonNm7MIKE FORBES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3ALTERNATIVE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4ALTERNATIVE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5ALTERNATIVE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0588983
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt012697858
IRS990/GrossReceiptsAmt024012935
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt07965
IRS990/InsuranceGrp/TotalAmt07965
IRS990/InvestmentIncomeGrp/ExclusionAmt0127993
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0127993
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt010029600
IRS990/InvestmentsPubTradedSecGrp/EOYAmt012267622
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt012108875
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt016481587
IRS990/NetAssetsOrFundBalancesEOYAmt020467518
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0588983
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0588983
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01324562
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt060316
IRS990/OfficeExpensesGrp/TotalAmt060316
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04350989
IRS990/OtherAssetsTotalGrp/EOYAmt04961792
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1PCORI
IRS990/OtherExpensesGrp/ProgramServicesAmt03218
IRS990/OtherExpensesGrp/ProgramServicesAmt11269
IRS990/OtherExpensesGrp/TotalAmt03218
IRS990/OtherExpensesGrp/TotalAmt11269
IRS990/OtherLiabilitiesGrp/BOYAmt0403415
IRS990/OtherLiabilitiesGrp/EOYAmt0568152
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0GREG HAFF
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1RETIREE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc3HRA CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08789769
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11504922
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2690302
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3202091
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08789769
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11504922
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2690302
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3202091
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt07878918
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01246662
IRS990/PYOtherExpensesAmt0554395
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt011057544
IRS990/PYRevenuesLessExpensesAmt03870893
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt08433313
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt012304206
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt02661369
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt016481587
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt020467518
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0748949
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0700817
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0236917
IRS990ScheduleD/ExpensesSubtotalAmt09005774
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt095913
IRS990ScheduleD/InvestmentExpensesNotIncldAmt095913
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01324562
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04961792
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER INVESTMENTS
IRS990ScheduleD/OtherExpensesNotIncludedAmt0141004
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0538000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120467
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29685
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ESTIMATED CLAIMS INCURRED BUT NOT REPORTED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CLAIMS PAYABLE ACTIVES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CLAIMS PAYABLE RETIREES
IRS990ScheduleD/RevenueNotReportedAmt01324562
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt095913
IRS990ScheduleD/RevenueSubtotalAmt011808147
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, 2018, 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/ExplanationTxt1CHANGE IN BENEFIT OBLIGATION 141,004.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04961792
IRS990ScheduleD/TotalExpensesPerForm990Amt09242691
IRS990ScheduleD/TotalLiabilityAmt0568152
IRS990ScheduleD/TotalRevenuePerForm990Amt011904060
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt013132709
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09005774
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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/ExplanationTxt4NO CHANGE WAS MADE TO THE OVERSIGHT PROCESS OR SELECTION PROCESS FOR AN INDEPENDENT ACCOUNTANT DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt08789769
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CITY OF SPOKANE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt017689806
IRS990/TotalAssetsEOYAmt021812686
IRS990/TotalAssetsGrp/BOYAmt017689806
IRS990/TotalAssetsGrp/EOYAmt021812686
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09242691
IRS990/TotalFunctionalExpensesGrp/TotalAmt09242691
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01208219
IRS990/TotalLiabilitiesEOYAmt01345168
IRS990/TotalLiabilitiesGrp/BOYAmt01208219
IRS990/TotalLiabilitiesGrp/EOYAmt01345168
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016481587
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt020467518
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt011187084
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0716976
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011187084
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011904060
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017689806
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021812686
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt020894
IRS990/TravelGrp/TotalAmt020894
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04617 W 61ST AVE
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings