2023-11-15T14:55:04-06:00 2022-12-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2022-01-01 461402215 SPOKANE FIRE FIGHTERS BENEFIT TRUST SPOK 2064417574 PO BOX 34203 SEATTLE WA 98121 MIKE FORBES TRUSTEE 5099797730 2023-11-15 1 MIKE FORBES 999009999 1 PAUL ANASTASI CPA P00395796 5093230272 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GREG HAFF 4617 W 61ST AVE SPOKANE WA 99224 23747043 0 X N/A X 2013 WA 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. 8 8 0 8 0 0 0 0 10888531 11215459 881039 620343 0 0 11769570 11835802 0 0 8213256 8149103 0 0 0 0 0 688582 747307 8901838 8896410 2867732 2939392 30941151 31305327 1331647 1766060 29609504 29539267 X 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. 0 0 8896410 TO PROVIDE HEALTH AND OTHER BENEFITS FOR ELIGIBLE EMPLOYEES AND COVERED DEPENDENTS. 8896410 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 11 0 1 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X WELFARE & PENSION ADMINISTRATION SERVICE INC 2064417574 7525 SE 24TH STREET SUITE 200 MERCER ISLAND WA 98040 X MIKE FORBES SECRETARY 1.00 X X 0 0 0 RANDY MARLER TRUSTEE 1.00 X 0 0 0 SHANE SKIPWORTH TRUSTEE 1.00 X 0 0 0 LEE VENNING TRUSTEE 1.00 X 0 0 0 NATHAN COVER CHAIRMAN 1.00 X X 0 0 0 MARISSA DELAMATTER ALTERNATIVE TRUSTEE 1.00 X 0 0 0 CHRISTOPHER MUNOZ ALTERNATIVE TRUSTEE 1.00 X 0 0 0 JOANNA BALIN ALTERNATIVE TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 WELFARE & PENSION ADMINISTRATION SERVICE 7525 SE 24TH STREET MERCER ISLAND WA 98040 THIRD PARTY ADMINISTRATION SERVICES 170924 PREMERA BLUE CROSS 3900 E SPRAGUE AVE SPOKANE WA 99202 CLAIMS PROCESSING 131836 DIMARTINO ASSOCIATES 1425 4TH AVE 1705 SEATTLE WA 98101 CONSULTANT FEES 106810 3 EMPLOYER CONTRIBUTIONS 900099 8807895 8807895 RETIREE CONTRIBUTIONS 900099 971663 971663 PARTICIPANT CONTRIBUTIONS 900099 760305 760305 HRA CONTRIBUTIONS 900099 647327 647327 COBRA CONTRIBUTIONS 900099 28269 28269 11215459 508758 508758 12022826 11911241 111585 111585 111585 11835802 11327044 0 508758 8149103 8149103 321096 321096 25033 25033 14290 14290 135920 135920 200380 200380 16875 16875 20442 20442 8701 8701 MISCELLANEOUS 3044 3044 PCORI 1526 1526 8896410 8896410 0 0 559290 708854 3653145 5072048 139732 173064 861 1051 20489410 18686609 6098713 6663701 30941151 31305327 28411 64917 756008 822615 547228 878528 1331647 1766060 X 0 0 0 0 29609504 29539267 29609504 29539267 30941151 31305327 2939392 -3009629 0 X 0 1 X 1 0 0 OTHER INVESTMENTS 6663701 6663701 ESTIMATED CLAIMS INCURRED BUT NOT REPORTED 797000 CLAIMS PAYABLE ACTIVES 71228 CLAIMS PAYABLE RETIREES 10300 878528 X 8690253 -3009629 -3009629 11699882 135920 135920 11835802 8429190 0 8429190 135920 331300 467220 8896410 PART X, LINE 2: THE TRUST ESTABLISHED TO HOLD THE TRUST'S ASSETS IS QUALIFIED PURSUANT TO THE APPROPRIATE SECTION OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, IS NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. THE TRUST HAS OBTAINED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) BUT HAS SINCE BEEN AMENDED. HOWEVER, THE TRUST ADMINISTRATOR BELIEVES THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THEREFORE, THEY BELIEVE THAT THE TRUST IS QUALIFIED AND THE RELATED TRUST IS TAX-EXEMPT AS OF THE FINANCIAL-STATEMENT DATES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES 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, 2022, 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 331,300. 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 THE RETURN IS REVIEWED AND APPROVED BY THE SIGNING TRUSTEE AND THIRD-PARTY ADMINISTRATOR BEFORE FILING. 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. CITY OF SPOKANE CONTRIBUTING EMPLOYER 0 SPOKANE INTERNATIONAL AIRPORT CONTRIBUTING EMPLOYER 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1