Civic Intelligence

Law Enforcement Officers & Firefighters Health and Welfare Trust

990 • Fiscal year 2015 • EIN 94-3041314

Jan 01, 2015 to Dec 31, 2015 • Filed on Jan 24, 2017

Organization Profilewww.loefftrust.com

View Organization Page

4407 N DivisionSpokane, WA 99207

(509) 484-5598

Siviq Scores

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

Liabilities / Assets

86th percentile

0.47x

Higher debt load relative to assets than 86% of similar nonprofits.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

70th percentile

0.13x

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

2015 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2015

Net Margin

25th percentile

-5.2%

Higher net margin than 25% of similar nonprofits.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

64th percentile

$77,692

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2015

Asset Growth

19th percentile

-10%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

31st percentile

-2.3%

Faster revenue growth than 31% of similar nonprofits.

2015 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$4,470,668

Down $514,588 (-10%) from 2014

Net Assets

Down

$2,388,718

Down $816,737 (-25%) from 2014

Liabilities

Up

$2,081,950

Up $302,149 (+17%) from 2014

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin25th percentile

Revenue

Down

$15,792,833

Down $377,868 (-2.3%) from 2014

Expenses

Up

$16,609,570

Up $199,093 (+1.2%) from 2014

Net Income

Down

-$816,737

Down $576,961 (-241%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

$40M$30M$20M$10M$0-$10MAssets 2010: $6,950,302Liabilities 2010: $762,407Net Assets 2010: $6,187,8952010Assets 2011: $4,825,105Liabilities 2011: $1,163,128Net Assets 2011: $3,661,9772011Assets 2012: $3,175,475Liabilities 2012: $1,290,560Net Assets 2012: $1,884,9152012Assets 2013: $3,948,590Liabilities 2013: $483,547Net Assets 2013: $3,465,0432013Assets 2014: $4,985,256Liabilities 2014: $1,779,801Net Assets 2014: $3,205,4552014Assets 2015: $4,470,668Liabilities 2015: $2,081,950Net Assets 2015: $2,388,7182015Assets 2016: $3,476,389Liabilities 2016: $3,319,847Net Assets 2016: $156,5422016Assets 2017: $2,499,634Liabilities 2017: $3,613,117Net Assets 2017: -$1,113,4832017Assets 2018: $4,534,647Liabilities 2018: $4,406,150Net Assets 2018: $128,4972018Assets 2019: $12,266,587Liabilities 2019: $6,443,874Net Assets 2019: $5,822,7132019Assets 2020: $18,660,198Liabilities 2020: $5,402,095Net Assets 2020: $13,258,1032020Assets 2021: $22,397,546Liabilities 2021: $5,108,399Net Assets 2021: $17,289,1472021Assets 2022: $29,184,596Liabilities 2022: $7,440,669Net Assets 2022: $21,743,9272022Assets 2023: $32,761,558Liabilities 2023: $7,547,645Net Assets 2023: $25,213,9132023Assets 2024: $36,428,032Liabilities 2024: $8,971,382Net Assets 2024: $27,456,6502024

Highlighted filing

2015

Assets$4,470,668
Liabilities$2,081,950
Net Assets$2,388,718
Open 2015 Filing

Operations Trend

Revenue Growth31st percentile

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

$100M$50M$0-$50MExpenses 2010: $18,694,4192010Expenses 2011: $30,473,4722011Expenses 2012: $34,288,9362012Revenue 2013: $25,668,537Expenses 2013: $24,088,409Net Income 2013: $1,580,1282013Revenue 2014: $16,170,701Expenses 2014: $16,410,477Net Income 2014: -$239,7762014Revenue 2015: $15,792,833Expenses 2015: $16,609,570Net Income 2015: -$816,7372015Revenue 2016: $21,280,558Expenses 2016: $23,512,734Net Income 2016: -$2,232,1762016Revenue 2017: $29,930,839Expenses 2017: $32,143,890Net Income 2017: -$2,213,0512017Revenue 2018: $42,878,312Expenses 2018: $38,597,350Net Income 2018: $4,280,9622018Revenue 2019: $48,116,556Expenses 2019: $42,422,340Net Income 2019: $5,694,2162019Revenue 2020: $57,682,060Expenses 2020: $50,246,670Net Income 2020: $7,435,3902020Revenue 2021: $58,336,430Expenses 2021: $54,305,386Net Income 2021: $4,031,0442021Revenue 2022: $65,077,419Expenses 2022: $60,622,639Net Income 2022: $4,454,7802022Revenue 2023: $69,333,756Expenses 2023: $65,863,770Net Income 2023: $3,469,9862023Revenue 2024: $78,285,515Expenses 2024: $75,162,093Net Income 2024: $3,123,4222024

Highlighted filing

2015

Revenue$15,792,833
Expenses$16,609,570
Net Income-$816,737
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jan 24, 2017
Return Version
2015v3.0
Gross Receipts
$15,792,833
Mission and Program Overview

Mission

Provide medical services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,054,964$3,779,862▼ $275,102
Cash and Non-Interest-Bearing Accounts$852,440$632,049▼ $220,391
Other Notes and Loans Receivable, Net$69,775$52,280▼ $17,495
Land, Buildings, and Equipment, Net$6,802$4,657▼ $2,145
Prepaid Expenses and Deferred Charges$1,275$1,820▲ $545
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,985,256$4,470,668▼ $514,588
Other Assets Total-$0-
Liabilities
Other Liabilities$1,768,783$2,081,950▲ $313,167
Accounts Payable and Accrued Expenses$11,018--
Total Liabilities$1,779,801$2,081,950▲ $302,149
Net Assets / Fund Balance
Unrestricted Net Assets$3,205,455$2,388,718▼ $816,737
Total Net Assets Fund Balance$3,205,455$2,388,718▼ $816,737
Total Liabilities and Net Assets / Fund Balance$4,985,256$4,470,668▼ $514,588

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,657$8,717$13,374
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer S WisniewskiProgram ManagerFT$77,692$77,692

Board Members and Trustees

NameTitle
Ted RailChairman/Ret. R
Ken SniderTrustee
Lane WalthersTrustee
Norm FiacchiTrustee
Rod HeivilinTrustee
Tim LivelyTrustee
Tom DeckersTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,788,222
Investment Income
$4,611
Other Revenue
$0
Change in Net Assets
$-816,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,483,481
Salaries, Compensation, and Employee Benefits$121,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$15,004,973--$15,004,973
Current Officers, Directors, Trustees, and Key Employees$77,692--$77,692
Other Salaries and Wages$34,120--$34,120
Fees for Services Accounting-$31,600-$31,600
Insurance-$19,328-$19,328
Travel-$16,060-$16,060
Occupancy-$15,360-$15,360
Fees for Services Other-$10,000-$10,000
Payroll Taxes-$9,304-$9,304
Other Expenses-$8,927-$8,927
All Other Expenses-$8,004-$8,004
Information Technology-$7,280-$7,280
Fees for Services Legal-$4,534-$4,534
Office Expenses-$3,911-$3,911
Conferences and Meetings-$3,670-$3,670
Depreciation Depletion-$2,145-$2,145
Total Functional Expenses$15,116,785$1,492,785$0$16,609,570
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
Audit adjustment$1,067,101
Premium deposits$1,014,599
Payroll taxes$248
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The Program Manager reviews the 990 before it is signed and e filed by accountants.”

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

“Financial statements and the Summary Annual Reports are available to all members upon request.”

Filing and Contact Details

Filer

Filer Name
Law Enforcement Officers & Firefighters
EIN
94-3041314
Phone
5094845598
Address
4407 N Division, Spokane, WA 99207

Signing Officer

Name
Jennifer S Wisniewski
Title
Program Manager
Signed
2017-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer S Wisniewski
Formed
1986
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
2

Preparer

Firm
David E Renggli CPA PS
Address
400 S Jefferson St ste 220, Spokane, WA 99204
Preparer
David E Renggli CPA
Phone
5093508937
Raw XML Appendix388 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/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01275
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01820
IRS990/PrincipalOfficerNm0Jennifer S Wisniewski
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Premium collections
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015788222
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015788222
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt014785056
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04895
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01512645
IRS990/PYProgramServiceRevenueAmt016165806
IRS990/PYRevenuesLessExpensesAmt0-239775
IRS990/PYSalariesCompEmpBnftPaidAmt0112775
IRS990/PYTotalExpensesAmt016410476
IRS990/PYTotalRevenueAmt016170701
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-816737
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015788222
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04054964
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03779862
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04657
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08717
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013374
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01067101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1248
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21014599
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Audit adjustment
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Premium deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04657
IRS990ScheduleD/TotalLiabilityAmt02081950
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Program Manager reviews the 990 before it is signed and e filed by accountants.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Financial statements and the Summary Annual Reports are available to all members upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04985256
IRS990/TotalAssetsEOYAmt04470668
IRS990/TotalAssetsGrp/BOYAmt04985256
IRS990/TotalAssetsGrp/EOYAmt04470668
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01492785
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt015116785
IRS990/TotalFunctionalExpensesGrp/TotalAmt016609570
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01779801
IRS990/TotalLiabilitiesEOYAmt02081950
IRS990/TotalLiabilitiesGrp/BOYAmt01779801
IRS990/TotalLiabilitiesGrp/EOYAmt02081950
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03205455
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02388718
IRS990/TotalProgramServiceExpensesAmt015290335
IRS990/TotalProgramServiceRevenueAmt015788222
IRS990/TotalReportableCompFromOrgAmt077692
IRS990/TotalRevenueGrp/ExclusionAmt04611
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015788222
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt015792833
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04985256
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04470668
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt016060
IRS990/TravelGrp/TotalAmt016060
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03205455
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02388718
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010709 N Navaho Dr
IRS990/USAddress/CityNm0Spokane
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099208
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.loefftrust.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jennifer S Wisniewski
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Program Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Law Enforcement Officers & Firefighters
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Health and Welfare Trust
ReturnHeader/Filer/BusinessNameControlTxt0LAWE
ReturnHeader/Filer/EIN0943041314
ReturnHeader/Filer/PhoneNum05094845598
ReturnHeader/Filer/USAddress/AddressLine1Txt04407 N Division
ReturnHeader/Filer/USAddress/CityNm0Spokane
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099207
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0David E Renggli CPA PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 S Jefferson St ste 220
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Spokane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099204
ReturnHeader/PreparerPersonGrp/PhoneNum05093508937
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David E Renggli CPA
ReturnHeader/ReturnTs02017-01-24T08:51:21-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,470,668
Liabilities
$2,081,950
Net assets
$2,388,718
Revenue
$15,792,833
Expenses
$16,609,570
Net income
-$816,737
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$36.4$8.97$27.5$78.3$75.2$3.12
2023Detailed filing. Detailed filing data is available for this year.$32.8$7.55$25.2$69.3$65.9$3.47
2022Detailed filing. Detailed filing data is available for this year.$29.2$7.44$21.7$65.1$60.6$4.45
2021Detailed filing. Detailed filing data is available for this year.$22.4$5.11$17.3$58.3$54.3$4.03
2020Detailed filing. Detailed filing data is available for this year.$18.7$5.40$13.3$57.7$50.2$7.44
2019Detailed filing. Detailed filing data is available for this year.$12.3$6.44$5.82$48.1$42.4$5.69
2018Detailed filing. Detailed filing data is available for this year.$4.53$4.41$0.13$42.9$38.6$4.28
2017Detailed filing. Detailed filing data is available for this year.$2.50$3.61$1.11$29.9$32.1$2.21
2016Detailed filing. Detailed filing data is available for this year.$3.48$3.32$0.16$21.3$23.5$2.23
2015Detailed filing. Detailed filing data is available for this year.$4.47$2.08$2.39$15.8$16.6$0.82
2014Detailed filing. Detailed filing data is available for this year.$4.99$1.78$3.21$16.2$16.4$0.24
2013Detailed filing. Detailed filing data is available for this year.$3.95$0.48$3.47$25.7$24.1$1.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$1.29$1.88$34.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$1.16$3.66$30.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.95$0.76$6.19$18.7