Civic Intelligence

The Avista Corp Retiree Benefit Trust

EIN 91-1673492 • 501(c)9 • Spokane, WA

Profile

Retiree welfare benefit plan

PO Box 3727Spokane, WA 99220-3727

n/A

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Net Margin

82nd percentile

25%

Higher net margin than 82% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$18,642

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-6.1%

Faster revenue growth than 16% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$66,573,440

Up $8,446,037 (+15%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$66,573,440

Up $8,446,037 (+15%) from 2023

Operations
Liabilities / Revenue21st percentileNet Margin82nd percentile

Revenue

Down

$13,363,342

Down $861,033 (-6.1%) from 2023

Expenses

Down

$10,004,624

Down $1,791,818 (-15%) from 2023

Net Income

Up

$3,358,718

Up $930,785 (+38%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$80M$60M$40M$20M$0Assets 2010: $23,307,805Liabilities 2010: $0Net Assets 2010: $23,307,8052010Assets 2011: $22,454,943Liabilities 2011: $0Net Assets 2011: $22,454,9432011Assets 2012: $25,304,833Liabilities 2012: $0Net Assets 2012: $25,304,8332012Assets 2013: $29,731,589Liabilities 2013: $29,731,589Net Assets 2013: $02013Assets 2014: $31,312,228Liabilities 2014: $0Net Assets 2014: $31,312,2282014Assets 2015: $30,867,759Liabilities 2015: $0Net Assets 2015: $30,867,7592015Assets 2016: $33,364,522Liabilities 2016: $0Net Assets 2016: $33,364,5222016Assets 2017: $37,952,844Liabilities 2017: $0Net Assets 2017: $37,952,8442017Assets 2018: $36,851,633Liabilities 2018: $0Net Assets 2018: $36,851,6332018Assets 2019: $44,852,976Liabilities 2019: $0Net Assets 2019: $44,852,9762019Assets 2020: $52,173,467Liabilities 2020: $0Net Assets 2020: $52,173,4672020Assets 2021: $59,544,730Liabilities 2021: $0Net Assets 2021: $59,544,7302021Assets 2022: $49,473,671Liabilities 2022: $0Net Assets 2022: $49,473,6712022Assets 2023: $58,127,403Liabilities 2023: $0Net Assets 2023: $58,127,4032023Assets 2024: $66,573,440Liabilities 2024: $0Net Assets 2024: $66,573,4402024

Highlighted filing

2024

Assets$66,573,440
Liabilities$0
Net Assets$66,573,440
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

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

$40M$20M$0-$20MExpenses 2010: $24,517,8922010Expenses 2011: $24,930,8342011Expenses 2012: $26,143,1622012Revenue 2013: $38,710,709Expenses 2013: $32,519,481Net Income 2013: $6,191,2282013Revenue 2014: $12,057,458Expenses 2014: $11,304,050Net Income 2014: $753,4082014Revenue 2015: $9,914,989Expenses 2015: $9,275,798Net Income 2015: $639,1912015Revenue 2016: $7,396,348Expenses 2016: $8,881,906Net Income 2016: -$1,485,5582016Revenue 2017: $8,969,023Expenses 2017: $8,267,026Net Income 2017: $701,9972017Revenue 2018: $8,962,739Expenses 2018: $8,146,494Net Income 2018: $816,2452018Revenue 2019: $12,798,856Expenses 2019: $11,808,956Net Income 2019: $989,9002019Revenue 2020: $12,597,282Expenses 2020: $11,263,079Net Income 2020: $1,334,2032020Revenue 2021: $12,218,806Expenses 2021: $10,378,279Net Income 2021: $1,840,5272021Revenue 2022: $12,911,601Expenses 2022: $11,553,818Net Income 2022: $1,357,7832022Revenue 2023: $14,224,375Expenses 2023: $11,796,442Net Income 2023: $2,427,9332023Revenue 2024: $13,363,342Expenses 2024: $10,004,624Net Income 2024: $3,358,7182024

Highlighted filing

2024

Revenue$13,363,342
Expenses$10,004,624
Net Income$3,358,718
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$66,573,440
Liabilities
$0
Net assets
$66,573,440
Revenue
$13,363,342
Expenses
$10,004,624
Net income
$3,358,718
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$66.6$0.00$66.6$13.4$10.0$3.36
2023Detailed filing. Detailed filing data is available for this year.$58.1$0.00$58.1$14.2$11.8$2.43
2022Detailed filing. Detailed filing data is available for this year.$49.5$0.00$49.5$12.9$11.6$1.36
2021Detailed filing. Detailed filing data is available for this year.$59.5$0.00$59.5$12.2$10.4$1.84
2020Detailed filing. Detailed filing data is available for this year.$52.2$0.00$52.2$12.6$11.3$1.33
2019Detailed filing. Detailed filing data is available for this year.$44.9$0.00$44.9$12.8$11.8$0.99
2018Detailed filing. Detailed filing data is available for this year.$36.9$0.00$36.9$8.96$8.15$0.82
2017Detailed filing. Detailed filing data is available for this year.$38.0$0.00$38.0$8.97$8.27$0.70
2016Detailed filing. Detailed filing data is available for this year.$33.4$0.00$33.4$7.40$8.88$1.49
2015Detailed filing. Detailed filing data is available for this year.$30.9$0.00$30.9$9.91$9.28$0.64
2014Detailed filing. Detailed filing data is available for this year.$31.3$0.00$31.3$12.1$11.3$0.75
2013Detailed filing. Detailed filing data is available for this year.$29.7$29.7$0.00$38.7$32.5$6.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.3$0.00$25.3$26.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.5$0.00$22.5$24.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$0.00$23.3$24.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$13,390,695
Mission and Program Overview

Mission

Retiree welfare benefit plan

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$58,127,403$66,573,440▲ $8,446,037
Rtn Earn Endowment Incm Other Fnds$58,127,403$66,573,440▲ $8,446,037
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$58,127,403$66,573,440▲ $8,446,037
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$58,127,403$66,573,440▲ $8,446,037
Total Liabilities and Net Assets / Fund Balance$58,127,403$66,573,440▲ $8,446,037
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleBaseTotal
-Trustee$18,642$18,642

Board Members and Trustees

NameTitle
Bryan CoxBpac Member
Jason LangBpac Member
Kevin ChristieBpac Member
Laura VickersBpac Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Premera Blue CrossClaims Processing Fees3900 E SPRAGUE AVE, Spokane, WA 99202$218,997
Towers WatsonActuarial Fees600 UNIVERSITY STREET SUITE 300, Seattle, WA 98101$111,856
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,965,174
Investment Income
$3,398,168
Other Revenue
$0
Change in Net Assets
$3,358,718

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,363,342
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$5,087,319
Total Revenue per Audited Statements
$18,450,661
Total Revenue per Form 990
$13,363,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$476,560
Salaries, Compensation, and Employee Benefits$18,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$9,509,422
Fees for Services Management---$239,901
Fees for Services Other---$133,251
Fees for Services Accounting---$49,850
Fees for Services Legal---$32,750
Fees for Service Investment Mgmnt Fees---$20,808
Current Officers, Directors, Trustees, and Key Employees---$18,642
Total Functional Expenses$0$0$0$10,004,624

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,004,624
Total Expenses per Audited Statements$10,004,624
Total Expenses per Form 990$10,004,624
Expenses Not Reported on Financial Statements$0
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
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“No other committee with authority to act on behalf of the board”

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

“The benefit committee reviews the 990 on an annual basis.”

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

“The board recognizes that related party transactions present a heightened risk of conflicts of interest and/or improper valuation (or the perception thereof) and, therefore, has adopted a related party transaction policy, which will be followed in connection with all related party transactions involving the company and specified related persons that include directors (including nominees) and executive officers, certain family members and certain shareholders, all as outlined in the applicable sec rules. Sec rules require that the company disclose any related party transaction in which the amount involved exceeds $120,000 in the last year. The governance committee has determined that the company has no related party transactions for 2024.”

Form 990, Part VI, Section C, Line 18

“AVAILABLE UPON REQUEST”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
The Avista Corp Retiree Benefit Trust
EIN
91-1673492
Phone
5094890500
Address
PO BOX 3727, SPOKANE, WA 99220-3727

Signing Officer

Name
Laura Vickers
Title
Admin. Mgmt
Phone
5094890500
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Morris
Formed
1997
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
601 W RIVERSIDE AVENUE STE 1800, SPOKANE, WA 99201
Preparer
Pamela Alexanderson
Phone
5097472600
Supplemental Narrative

Additional Explanations

LINE 1:

“The trust reports net assets available for benefits and the changes in net assets available for benefits on the modified cash basis of accounting. The basis used by the trust to report net assets available for benefits and the changes in net assets available for benefits has not changed from prior years.”

Financial Statement Notes

PART X, LINE 2:

“The veba trust funding certain benefits of the plan received an exemption letter from the internal revenue service (irs) dated october 23, 1997, stating the trust is tax-exempt under the provisions of section 501(c)(9) of the internal revenue code (irc). In addition, the plan and trust are required to operate in conformity with the irc to maintain the tax-exempt status of the trust. The plan administrator believes the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believes the related trust is tax-exempt. Modified cash basis of accounting requires plan management to evaluate tax positions taken by the plan and recognize a tax liabilty (or asset) if the plan has taken an uncertain position that more likely than not would 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.”

Raw XML Appendix337 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0RETIREE WELFARE BENEFIT PLAN
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/TotalAmt09509422
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PATRICK EVERITT
IRS990/BooksInCareOfDetail/PhoneNum05094952340
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01411 E MISSION AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPOKANE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd099220
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt018642
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0218997
IRS990/ContractorCompensationGrp/CompensationAmt1111856
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt03900 E SPRAGUE AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1600 UNIVERSITY STREET SUITE 300
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0SPOKANE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1SEATTLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0WA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1WA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd099202
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd198101
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0PREMERA BLUE CROSS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1TOWERS WATSON
IRS990/ContractorCompensationGrp/ServicesDesc0CLAIMS PROCESSING FEES
IRS990/ContractorCompensationGrp/ServicesDesc1ACTUARIAL FEES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt09509422
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03398168
IRS990/CYOtherExpensesAmt0476560
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt09965174
IRS990/CYRevenuesLessExpensesAmt03358718
IRS990/CYSalariesCompEmpBnftPaidAmt018642
IRS990/CYTotalExpensesAmt010004624
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt013363342
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROVIDE FOR THE PAYMENT OF HEALTH BENEFITS (MEDICAL, DENTAL, AND VISION SERVICES AND SUPPLIES), LIFE INSURANCE, DISABILITY BENEFITS, LONG-TERM CARE INSURANCE, AND ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS (WITHIN THE LIMITS OF THE PLAN) OF PLAN PARTICIPANTS AND THEIR DEPENDENTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt049850
IRS990/FeesForServicesLegalGrp/TotalAmt032750
IRS990/FeesForServicesManagementGrp/TotalAmt0239901
IRS990/FeesForServicesOtherGrp/TotalAmt0133251
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt020808
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0US BANK
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0BRYAN COX
IRS990/Form990PartVIISectionAGrp/PersonNm1LAURA VICKERS
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN CHRISTIE
IRS990/Form990PartVIISectionAGrp/PersonNm3JASON LANG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt418642
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0BPAC MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BPAC MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BPAC MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BPAC MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt02026267
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02053620
IRS990/GrossReceiptsAmt013390695
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt01371901
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01371901
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt058127403
IRS990/InvestmentsPubTradedSecGrp/EOYAmt066573440
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt027353
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0RETIREE WELFARE BENEFIT PLAN
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt058127403
IRS990/NetAssetsOrFundBalancesEOYAmt066573440
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02026267
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02026267
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt05087319
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SCOTT MORRIS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06779936
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13185238
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06779936
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13185238
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt011254797
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02469097
IRS990/PYOtherExpensesAmt0525955
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt011755278
IRS990/PYRevenuesLessExpensesAmt02427933
IRS990/PYSalariesCompEmpBnftPaidAmt015690
IRS990/PYTotalExpensesAmt011796442
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt014224375
IRS990/ReconcilationRevenueExpnssAmt03358718
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt058127403
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt066573440
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt010004624
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt05087319
IRS990ScheduleD/RevenueNotReportedAmt05087319
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt013363342
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED OCTOBER 23, 1997, STATING THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). IN ADDITION, THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THE RELATED TRUST IS TAX-EXEMPT. MODIFIED CASH BASIS OF ACCOUNTING REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILTY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD 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, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt010004624
IRS990ScheduleD/TotalRevenuePerForm990Amt013363342
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt018450661
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010004624
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO OTHER COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BENEFIT COMMITTEE REVIEWS THE 990 ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD RECOGNIZES THAT RELATED PARTY TRANSACTIONS PRESENT A HEIGHTENED RISK OF CONFLICTS OF INTEREST AND/OR IMPROPER VALUATION (OR THE PERCEPTION THEREOF) AND, THEREFORE, HAS ADOPTED A RELATED PARTY TRANSACTION POLICY, WHICH WILL BE FOLLOWED IN CONNECTION WITH ALL RELATED PARTY TRANSACTIONS INVOLVING THE COMPANY AND SPECIFIED RELATED PERSONS THAT INCLUDE DIRECTORS (INCLUDING NOMINEES) AND EXECUTIVE OFFICERS, CERTAIN FAMILY MEMBERS AND CERTAIN SHAREHOLDERS, ALL AS OUTLINED IN THE APPLICABLE SEC RULES. SEC RULES REQUIRE THAT THE COMPANY DISCLOSE ANY RELATED PARTY TRANSACTION IN WHICH THE AMOUNT INVOLVED EXCEEDS $120,000 IN THE LAST YEAR. THE GOVERNANCE COMMITTEE HAS DETERMINED THAT THE COMPANY HAS NO RELATED PARTY TRANSACTIONS FOR 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TRUST REPORTS NET ASSETS AVAILABLE FOR BENEFITS AND THE CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS ON THE MODIFIED CASH BASIS OF ACCOUNTING. THE BASIS USED BY THE TRUST TO REPORT NET ASSETS AVAILABLE FOR BENEFITS AND THE CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5LINE 1:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0911153956
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0ENERGY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0AVISTA CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01411 EAST MISSION AVENUE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0SPOKANE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd0992203727
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt058127403
IRS990/TotalAssetsEOYAmt066573440
IRS990/TotalAssetsGrp/BOYAmt058127403
IRS990/TotalAssetsGrp/EOYAmt066573440
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt010004624
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt058127403
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt066573440
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt09965174
IRS990/TotalReportableCompFromOrgAmt018642
IRS990/TotalRevenueGrp/ExclusionAmt03398168
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09965174
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt013363342
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt058127403
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt066573440
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3727
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd0992203727
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA VICKERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMIN. MGMT
ReturnHeader/BusinessOfficerGrp/PhoneNum05094890500
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE AVISTA CORP RETIREE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0AVIS
ReturnHeader/Filer/EIN0911673492
ReturnHeader/Filer/PhoneNum05094890500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3727
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0992203727
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390859910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAKER TILLY ADVISORY GROUP LP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0601 W RIVERSIDE AVENUE STE 1800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099201
ReturnHeader/PreparerPersonGrp/PhoneNum05097472600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAMELA ALEXANDERSON
ReturnHeader/ReturnTs02025-11-10T17:44:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.