Civic Intelligence

Law Enforcement Officers & Firefighters Health and Welfare Trust

990 • Fiscal year 2018 • EIN 94-3041314

Jan 01, 2018 to Dec 31, 2018 • Filed on Mar 20, 2019

Organization Profilewww.leofftrust.com

View Organization Page

4407 N DivisionSpokane, WA 99207

(509) 484-5598

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$4,370,171

Up $1,870,537 (+75%) from 2017

Net Assets

Down

-$2,463,464

Down $1,349,981 (-121%) from 2017

Liabilities

Up

$6,833,635

Up $3,220,518 (+89%) from 2017

Revenue And Expenses

Revenue

Up

$42,878,312

Up $12,947,473 (+43%) from 2017

Expenses

Up

$41,189,311

Up $9,045,421 (+28%) from 2017

Net Income

Up

$1,689,001

Up $3,902,052 (+176%) from 2017

Historical Trend

Balance Sheet Trend

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 2018: $4,370,171Liabilities 2018: $6,833,635Net Assets 2018: -$2,463,4642018Assets 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

2018

Assets$4,370,171
Liabilities$6,833,635
Net Assets-$2,463,464
Open 2018 Filing

Operations Trend

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 2018: $42,878,312Expenses 2018: $41,189,311Net Income 2018: $1,689,0012018Revenue 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

2018

Revenue$42,878,312
Expenses$41,189,311
Net Income$1,689,001
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Mar 20, 2019
Return Version
2018v3.1
Gross Receipts
$42,878,312
Mission and Program Overview

Mission

Provide medical services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,327,274$3,788,074▲ $1,460,800
Cash and Non-Interest-Bearing Accounts$44,699$374,402▲ $329,703
Other Notes and Loans Receivable, Net$342,045$204,155▼ $137,890
Land, Buildings, and Equipment, Net$1,201$3,540▲ $2,339
Prepaid Expenses and Deferred Charges$1,333$0▼ $1,333
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$2,716,552$4,370,171▲ $1,653,619
Other Assets Total-$0-
Liabilities
Other Liabilities$6,869,017$6,833,635▼ $35,382
Total Liabilities$6,869,017$6,833,635▼ $35,382
Net Assets / Fund Balance
Unrestricted Net Assets$-4,152,465$-2,463,464▲ $1,689,001
Total Net Assets Fund Balance$-4,152,465$-2,463,464▲ $1,689,001
Total Liabilities and Net Assets / Fund Balance$2,716,552$4,370,171▲ $1,653,619

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,540$13,153$16,693
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer S WisniewskiProgram ManagerFT$80,787$80,787
Ted RailChairman/Ret. RPT$6,000$6,000

Board Members and Trustees

NameTitle
Lane WalthersTrustee
Norm FiacchiTrustee
Rod HeivilinTrustee
Scott HansenTrustee
Tim LivelyTrustee
Tom DeckersTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,869,786
Investment Income
$8,526
Other Revenue
$0
Change in Net Assets
$1,689,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,383,376
Salaries, Compensation, and Employee Benefits$137,746
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$38,668,189--$38,668,189
Current Officers, Directors, Trustees, and Key Employees$80,787--$86,787
Fees for Services Accounting-$47,123-$47,123
Other Salaries and Wages-$40,420-$40,420
Occupancy-$16,101-$16,101
Travel-$12,754-$12,754
Fees for Services Legal-$10,630-$10,630
Payroll Taxes-$10,539-$10,539
Office Expenses-$10,322-$10,322
Information Technology-$8,148-$8,148
Fees for Service Investment Mgmnt Fees-$7,778-$7,778
Insurance-$7,418-$7,418
All Other Expenses-$3,181-$3,181
Conferences and Meetings-$2,958-$2,958
Other Expenses-$2,882-$2,882
Depreciation Depletion$980--$980
Total Functional Expenses$38,749,956$2,433,355$0$41,189,311
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
Claims payable$4,518,900
Premium deposits$2,313,174
Payroll taxes$1,562
Rounding$-1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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
2019-03-20
Discuss with paid preparer
Yes

Organization Details

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
5092429911
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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/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02327274
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03788074
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03540
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013153
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04518900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11562
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22313174
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-1
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Claims payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Premium deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03540
IRS990ScheduleD/TotalLiabilityAmt06833635
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02716552
IRS990/TotalAssetsEOYAmt04370171
IRS990/TotalAssetsGrp/BOYAmt02716552
IRS990/TotalAssetsGrp/EOYAmt04370171
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02433355
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt038749956
IRS990/TotalFunctionalExpensesGrp/TotalAmt041189311
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06869017
IRS990/TotalLiabilitiesEOYAmt06833635
IRS990/TotalLiabilitiesGrp/BOYAmt06869017
IRS990/TotalLiabilitiesGrp/EOYAmt06833635
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-4152465
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-2463464
IRS990/TotalProgramServiceExpensesAmt038553753
IRS990/TotalProgramServiceRevenueAmt042869786
IRS990/TotalReportableCompFromOrgAmt086787
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt042878312
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt042878312
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02716552
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04370171
IRS990/TravelGrp/ManagementAndGeneralAmt012754
IRS990/TravelGrp/TotalAmt012754
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-4152465
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-2463464
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04407 N Division 516
IRS990/USAddress/CityNm0Spokane
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099207
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.leofftrust.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jennifer S Wisniewski
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Program Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-20
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/PreparerFirmEIN0364814205
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/PhoneNum05092429911
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David E Renggli CPA
ReturnHeader/ReturnTs02019-03-20T15:11:28-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,370,171
Liabilities
$6,833,635
Net assets
-$2,463,464
Revenue
$42,878,312
Expenses
$41,189,311
Net income
$1,689,001
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
2018Detailed filing. Detailed filing data is available for this year.$4.37$6.83$2.46$42.9$41.2$1.69
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