2024-04-14T21:18:42-05:00 2023-06-30 910614823 SCHOEDEL & SCHOEDEL CPAS PLLC 422 W RIVERSIDE AVE STE 1420 SPOKANE WA 992010395 990 2022-07-01 912009771 Washington State Council of Fire Fighters Employee Benefit Trust WASH 4257717359 PO Box 6 Mukilteo WA 98275 Greg Markley Chairman 4257717359 2024-04-14 1 Greg Markley 1 SCOTT OPPERUD CPA P00542597 5097472158 2024-04-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Greg Markley PO Box 6 Mukilteo WA 98275 72535850 0 X https://iaffmerp.org X 1999 WA To provide qualified health and welfare benefits pursuant to collective bargaining and successor agreements. 10 10 0 0 0 0 0 0 16295757 18784121 7582910 11139750 0 0 23878667 29923871 0 0 5018285 6359859 0 0 0 0 0 663841 1113822 5682126 7473681 18196541 22450190 183839294 215859597 99264 198943 183740030 215660654 It is the mission of the WSCFF Employee Benefit Trust to provide the best possible plan benefits to its participating members and to enhance the plan as greater benefit options become available in the dynamic health care industry. 0 0 The Trust provided reimbursement of qualified health insurance premiums and medical expenses to retirees pursuant to collective bargaining and successor agreements. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 2 0 1 0 0 0 0 0 0 0 0 0 X 10 10 1 1 1 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X Vimly Benefit Solutions Inc 4257717359 12121 Harbour Reach Dr Ste 105 Mukilteo WA 98275 X X Greg Markley Chairman 4.00 X X 0 0 0 Dennis Lawson Secretary/Treasurer 4.00 X X 0 0 0 Jeff Wainwright Trustee 1.00 X 0 0 0 Ricky Walsh Trustee 1.00 X 0 0 0 Judson McCauley Trustee 1.00 X 0 0 0 Craig Soucy Trustee 1.00 X 0 0 0 Mike Westland Trustee 1.00 X 0 0 0 Bill Dodd Trustee 1.00 X 0 0 0 Matthew Martens Trustee 1.00 X 0 0 0 Mike Frainier Trustee 1.00 X 0 0 0 0 0 0 0 0 0 0 Vimly Benefit Solutions Inc 12121 Harbour Reach Drive Suite 10 Mukilteo WA 98275 Third-party administration 528853 The Wagner Law Group 8677 Villa La Jolla Drive 888 San Diego CA 92037 Legal counsel 163038 Brown & Brown of Washington Inc dba Di 1325 Fourth Ave Suite 1705 Seattle WA 98101 Consultant 144261 3 Employer contributions, net 525100 18736254 18736254 Participant contributions, net 525100 47867 47867 18784121 5533826 5533826 48217903 42611979 5605924 5605924 5605924 29923871 18784121 0 11139750 6359859 528853 163038 21500 32075 256034 8837 9694 61551 23743 PCORI fees 8497 7473681 363711 58225 833579 909324 589044 1153583 8572 10234 182044000 213727605 388 626 183839294 215859597 26858 77939 72406 121004 99264 198943 X 0 0 0 0 183740030 215660654 183740030 215660654 183839294 215859597 22450190 9470434 0 X 0 1 X 0 0 0 39394305 9470434 9470434 29923871 0 29923871 7473681 0 7473681 0 7473681 Form 990, Part VI, Section A, line 2 During the year ended June 30, 2023, six of the Trustees were also involved on the leadership team of the Washington State Council of Fire Fighters (WSCFF), which is the organization whose Executive Board appointed five of the members of the Board of Trustees for this trust. Form 990, Part VI, Section A, line 3 The Trust has contracted with a third-party administrator (Vimly Benefit Solutions, Inc.) to provide bookkeeping, administrative, and claims adjudication and payment services. Form 990, Part VI, Section A, line 4 Amendment No. 8 to the Trust Agreement changed the number and terms of the members of the Board of Trustees, effective November 18, 2022. Form 990, Part VI, Section A, line 7a During the Plan year reported, the Trust Agreement provided for a thirteen-member Board of Trustees, of which three positions remained vacant until July 1, 2023. Five of the Trustee positions were elected by delegates of participating locals in the Trust benefit plan(s) for a three-year term, and five of the Trustee positions were appointed by the Executive Board of the Washington State Council of Fire Fighters (WSCFF) for a one-year term. The term of a new Trustee commenced on July 1 following the WSCFF convention at which he/she was appointed or elected. Elections and appointments were in accordance with rules of the WSCFF for its election of its Executive Board and its appointments, or to other special Trust election and appointment rules that the WSCFF adopted. Three Trustee positions are designated by position of the WSCFF Executive Board or IAFF 7th District for a term that coincides with their term on the WSCFF Executive Board of IAFF 7th District. One of the five appointed Trustee positions was reserved for a member of a local based outside the state of Washington, but within the Northwest states of Oregon, Alaska, Montana, or Idaho. Three of the five Trustee positions are reserved for Trustees from locals outside of the Northwest. No more than one of the elected or appointed Trustee positions was available for a retiree, provided however that a Trustee who became a retiree while serving as a Trustee finished his/her term, even if there was already a retiree on the Board. One of the five appointed Trustee positions was reserved for a member of the International Association of Fire Fighters (the IAFF) Executive Board, provided that the IAFF Executive Board member was not currently sitting on the governing board of the IAFF Financial Corporation. The IAFF Executive Board recommended members of its Board for this Trustee position, and the WSCFF Executive Board reviewed the qualifications of the recommended persons and selected a qualified person to appoint to the Board of Trustees. If the IAFF Trustee was selected for a position on the IAFF Financial Corporation governing board during his/her Trustee term, that person was disqualified, his/her term as a Trustee was automatically terminated, and the process discussed above was used to appoint a new person as IAFF Trustee. Each person elected or appointed as Trustee, except the IAFF Executive Board Trustee, was required to be an active member of a participating labor organization (or a retiree who was an active member until retirement) and a participating employee in one of the Trust's benefit plans. There was no more than one Trustee from any participating labor organization. ___________________________________________________________________________ Amendment No. 8 to the Trust Agreement changed the number and terms of the members of the Board of Trustees, effective November 18, 2022. ___________________________________________________________________________ In the event of the termination of appointment, resignation, or death of a Trustee, a successor Trustee is selected as follows: If the terminating Trustee was elected, the remaining Trustees will select a Trustee for the balance of the term. If the terminating Trustee was appointed, the Board of Directors of the WSCFF will appoint a new Trustee. Each Trustee signs a document accepting his/her position as Trustee and agreeing to abide by the terms and provisions of the Trust Agreement. Alternatively, acceptance is deemed to occur by attendance at two Trustee meetings after the person's election or appointment. Form 990, Part VI, Section A, line 8b The Trust has no separate committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Form 990 was prepared under the guidance of the Board of Trustees by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of the Trust's financial statements and Form 990 were first provided to the Trust's consultants and advisors, who reviewed the Form 990 for accuracy and completeness. Any questions, concerns or issues raised by the consultants and advisors were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Board of Trustees for its review and approval. Any additional questions, concerns or issues raised by the Board of Trustees were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed and approved for filing by the Board of Trustees. Form 990, Part VI, Section B, line 12c Board members submit a signed conflict of interest disclosure when they first join the Board and update that disclosure whenever the information changes. The Board reviews the Conflict of Interest Policy and duties of disclosure annually. Board members have the duty to disclose actual or potential conflicts of interest as soon as such actual or potential conflicts become known. Form 990, Part VI, Section B, line 15 There are no compensated management officials, officers or key employees of the organization. If the organization had such compensated individuals, policies and procedures would be developed to determine compensation. Form 990, Part VI, Section C, line 19 The Trust's governing documents, conflict of interest policy, financial statements and Form 990 are available to the general public upon written request sent to Vimly Benefit Solutions, Inc. at: P.O. Box 6, Mukilteo, WA 98275. Form 990, Part VII, Section A, Line 1A: The Trust does not have information regarding the compensation received by the Trustees from their employers. The members of the Board of Trustees receive all their compensation from their employers, solely connected to their duties as employees, not as Trustees. In their role as Trustees, they are fiduciaries and subject to legal prohibitions against self-dealing. They serve on a volunteer basis as Trust fiduciaries; they do not receive any additional compensation from their city employers or any other party for their services on the Board of Trustees. Further, the Trust has a conflict of interest policy, which requires Trustees to disclose any financial arrangements that would create a conflict of interest. Section 7(a) of the Conflict of Interest Policy of the Trust, effective January 1, 2008, and as amended thereafter, states the following: "A Trustee shall have a duty to disclose to the Board any Conflict of Interest prior to any Board or Committee decision on the matter related to the Conflict of Interest." The Policy also requires disclosure in written form of "Any entities in which you, or a relative, presently have a direct or indirect payment arrangement that may present a conflict of interest with the Trust." Benton County Fire District #4 Benton County Fire Protection Dist 2 Central Pierce County Central Pierce County City of Aberdeen City of Anaconda City of Anacortes City of Anchorage City of Auburn City of Bellevue City of Bellevue City of Bellingham City of Big Sky City of Blackfoot City of Bothell City of Bozeman City of Bremerton City of Caldwell City of Camano Island City of Camas City of Centralia City of Chehalis City of Cheney City of Chubbuck City of Clarkston City of Coeur d'Alene City of College Place City of DuPont City of Ellensburg City of Enumclaw City of Everett City of Fairbanks City of Fall City City of Graham City of Graham City of Granite Falls City of Great Falls City of Hailey City of Hayden City of Hoquiam City of Juneau City of Kelso City of Kennewick City of Ketchum City of Kirkland City of Lacey City of Lake Chelan City of Langley City of Lewiston City of Livingston City of Longview City of Longview - Chief Officers City of Marysville City of Meridian City of Middleton City of Montesano City of Moses Lake City of Mount Vernon City of Mukilteo City of Nampa City of Oak Harbor City of Ocean Shores City of Olympia City of Pasco City of Pocatello City of Ponderay City of Port Angeles City of Prosser City of Pullman City of Raymond City of Redmond City of Renton City of Renton City of Richland City of Rock Creek City of Sandpoint City of Seattle City of Sedro Woolley City of Shoreline City of Sitka City of Snoqualmie City of Spokane City of Spokane Valley City of Sunnyside City of Tacoma City of Toppenish City of Tukwila City of Tumwater City of Twin Falls City of University Place City of Vancouver City of Vashon City of Walla Walla City of Wenatchee City of Worley City of Yakima Clallam County Fire District #3 Clark County Fire District #3 Clark County Fire District #6 Clark-Cowlitz County Fire & Rescue Douglas County Fire District #2 Duvall King County Fire District #45 East Jefferson County East Pierce County Fire & Rescue Eastside Fire & Rescue Group #10 Franklin County Fire Protection District #3 Grant County Fire District #3 Grays Harbor County Fire District #2 Grays Harbor Fire District #5 Jefferson County Protection District #3 King County Fire District #2 King County Fire District #20 King County Fire District #44 King County Fire Protection District #16 Kitsap County Fire District Kittitas County Public Hospital District #2 Kootenai County Kuna Rural Fire District Lewis County Fire District #6 Mason County Mason County Fire District #2 Mason County Fire District #5 MiddletonStar Fire District North Country EMS North County North Kitsap Fire & Rescue Pierce County Pierce County Fire District #16 Pierce County Fire District #18 Port of Seattle Public Hospital District #1 Puget Sound Regional Fire Authority Snohomish County Airport Snohomish County Fire District #1 Snohomish County Fire District #15 Snohomish County Fire District #21 Snohomish County Fire District #4 Snohomish County Fire District #5 Snohomish County Fire District #7 South East Thurston County South King County Fire & Rescue South Pierce County South Whatcom County Spokane Airport Spokane County Fire District #8 Spokane County Fire District #9 Stevens County Fire District #1 Thurston 911 Communications Thurston County Fire District #13 Thurston County Fire District #9 Thurston County Fire Protection District #8 Walla Walla County Fire District #5 Washington State Council of Fire Fighters 1069 Adams Street SE Olympia WA 98501 910729677 Labor union WA 5 0 West Thurston County Whatcom County Whatcom County Fire District #1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1