2024-04-25T14:02:11-05:00 2023-08-31 910189318 MOSS ADAMS LLP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2023-03-01 436921041 CALIFORNIA FIREFIGHTERS BENEFIT TRUST FKA SOUTHERN CA FIREFIGHTERS BENEFIT TRU CALI 5624635000 1200 WILSHIRE BLVD 5TH FLOOR LOS ANGELES CA 90017 BRANDON LUCORE CHAIRMAN 7607232036 2024-04-25 1 BRANDON LUCORE 999009999 1 TRACY S PAGLIA P00366884 9165038100 2024-04-22 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z X BRANDON LUCORE 1200 WILSHIRE BLVD 5TH FLOOR LOS ANGELES CA 90017 86651772 0 X WWW.SCFBTTRUST.COM X 2005 CA THE TRUST PROVIDES FOR REIMBURSEMENTS TO RETIRED BENEFICIARIES OF HEALTH INSURANCE PREMIUMS AND QUALIFIED MEDICAL EXPENSES PAID BY THE BENEFICIARY. X 9 3 0 3 0 0 0 0 8814458 3524023 630914 437721 0 0 9445372 3961744 0 80838582 1652517 673090 0 0 0 0 0 511054 293498 2163571 81805170 7281801 -77843426 73366827 0 55019 0 73311808 0 X NONE 0 1 THE TRUST PROVIDED FOR REIMBURSEMENTS TO 239 RETIRED BENEFICIARIES OF HEALTH INSURANCE PREMIUMS AND QUALIFIED MEDICAL EXPENSES PAID BY THE BENEFICIARY. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 5 0 1 0 0 0 0 0 0 0 0 0 X 9 3 0 0 1 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X VIMLY BENEFIT SOLUTION INC 8334684659 12121 HARBOUR BEACH DR 105 MUKILTEO WA 98275 X X BRANDON LUCORE CHAIRPERSON 2.00 0.00 X X 0 0 0 JESSE CONNOR TRUSTEE 1.00 40.00 X 0 0 0 MIKE DETOY TRUSTEE 1.00 40.00 X 0 0 0 RYAN GARING TRUSTEE 1.00 40.00 X 0 0 0 MATT MATHIS TRUSTEE 1.00 40.00 X 0 0 0 RONALD SAATHOFF TRUSTEE 1.00 0.00 X 0 0 0 STEVE VANDEWALLE TRUSTEE 1.00 40.00 X 0 0 0 GREG WILSON TRUSTEE 2.00 0.00 X 0 0 0 SCOTT WILSON TRUSTEE 1.00 40.00 X 0 0 0 0 0 0 0 0 0 0 0 PARTICIPANTS CONTRIBUTIONS 900099 2062976 2062976 EMPLOYERS CONTRIBUTIONS 900099 1336147 1336147 ASSOCIATIONS 900099 119600 119600 JOINDER FEES AND MISC INCOME 900099 5300 5300 3524023 671176 671176 82456573 82690028 -233455 -233455 -233455 3961744 3524023 0 437721 80838582 673090 48106 25625 66348 110499 17786 2674 20252 GOVERNMENT FILING FEES 2208 81805170 589855 0 2381670 0 0 61684 0 0 0 0 0 0 0 70333618 0 0 0 0 0 73366827 0 55019 0 55019 0 X 73311808 0 0 0 0 0 73311808 0 73366827 0 -77843426 4531618 0 X X 0 1 X 1 0 0 X 8427014 4531618 4531618 3895396 66348 66348 3961744 81738822 0 81738822 66348 66348 81805170 PART X, LINE 2: IN ACCORDANCE WITH GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE PLAN'S TAX POSITIONS AND DOES NOT BELIEVE THE PLAN HAS ANY UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE OR ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. GENERALLY, THE PLAN IS SUBJECT TO INCOME TAX EXAMINATIONS FOR THREE YEARS FROM THE FILING OF A TAX RETURN. 0 WASHINGTON STATE COUNCIL OF FIRE FIGHTERS EMPLOYEE BENEFIT TRUST 12121 HARBOUR BEACH DR 105 MUKILTEO WA 98275 912009771 501(C)(9) 80838582 0 NET BOOK VALUE TRANSFER OF CASH TO ANOTHER PLAN UPON MERGER. 0 1 TRANSFER OF CASH TO ANOTHER PLAN UPON MERGER 2023-08-31 80838582 NET BOOK VALUE 912009771 WASHINGTON STATE COUNCIL OF FIRE FIGHTERS EMPLOYEE BENEFIT TRUST 12121 HARBOUR BEACH DR 105 MUKILTEO WA 98275 501(C)(9) 1 1 0 0 1 0 0 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: GREG WILSON AND MIKE DETOY. PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: GREG WILSON AND MIKE DETOY BECAME TRUSTEES OF THE WASHINGTON STATE COUNCIL OF FIRE FIGHTERS EMPLOYEE BENEFIT TRUST UPON MERGING. GREG WILSON BECAME AN EMPLOYEE OF THE WASHINGTON STATE COUNCIL OF FIRE FIGHTERS EMPLOYEE BENEFIT TRUST (EFFECTIVE MARCH 1, 2024). FORM 990, PART III, LINE 3 AS PART OF A MERGER AGREEMENT, THE TRUST IS REQUIRED TO TRANSFER ALL FUNDS AND ASSETS TO A NEW MERGED ENTITY AND DISSOLVE THE CFBT TRUST BY AUGUST 2023. PLEASE REFER TO PART VI, SECTION A, LINE 4 FOR ADDITIONAL DETAILS REGARDING THE MERGER. FORM 990, PART VI, SECTION A, LINE 4 MERGER AGREEMENT: THE AGREEMENT PROVIDES A COMPREHENSIVE OVERVIEW OF THE MERGER BETWEEN TWO TRUST ORGANIZATIONS, NAMELY THE CALIFORNIA FIREFIGHTER BENEFIT TRUST AND THE WASHINGTON STATE COUNCIL OF FIRE FIGHTERS EMPLOYEE BENEFIT TRUST. THE RESULTANT MERGED ENTITY IS DESIGNATED AS THE WASHINGTON STATE COUNCIL OF FIRE FIGHTERS EMPLOYEE BENEFIT TRUST (WSCFF TRUST). THE AGREEMENT EXPLICITLY EXPRESSES THE MUTUAL COMMITMENT OF BOTH PARTIES TO THE NEWLY FORMED ENTITY. TO EFFECTUATE THE MERGER, THE CFBT TRUST ORGANIZATION IS OBLIGATED TO TRANSFER ALL PERTINENT INFORMATION, ASSETS, AND LIABILITIES TO THE WSCFF TRUST BEFORE ITS DISSOLUTION. THE CFBT TRUST PARTICIPANTS RETAIN EQUIVALENT RIGHTS AS THOSE OF THE WSCFF TRUST WITHIN THE AMALGAMATED TRUST STRUCTURE. RESOLUTION TO DISSOLVE TRUST: A RESOLUTION TO DISSOLVE THE TRUST WAS ADOPTED BY THE CFBT BOARD OF TRUSTEES, EFFECTIVE AUGUST 31, 2023. FORM 990, PART VI, SECTION A, LINE 7A THERE ARE NINE TRUSTEES, SIX OF WHOM ARE SELECTED BY THE MEMBERS OF THE PARTICIPATING LABOR ORGANIZATIONS AND THREE OF WHOM ARE APPOINTED BY THE BOARD OF DIRECTORS OF THE PARTICIPATING LABOR ORGANIZATIONS. IN THE EVENT OF EARLY TERMINATION OF APPOINTMENT, RESIGNATION OR DEATH OF A TRUSTEE, THE BOARD OF DIRECTORS OF THE PARTICIPATING LABOR ORGANIZATIONS SHALL SELECT A SUCCESSOR TRUSTEE FOR THE REMAINDER OF THAT TERM. THE APPOINTMENT OF A TRUSTEE MAY BE TERMINATED AT ANY TIME BY THE ENTITY WHICH ORIGINALLY MADE THE APPOINTMENT, ACCORDING TO SUCH ENTITY'S INTERNAL RULES, PROCEDURES OR PRACTICES. FORM 990, PART VI, SECTION A, LINE 8B THE TRUST HAS NO SEPARATE COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIRMAN REVIEWS THE FORM 990 AND COMPARES IT TO THE AUDITED FINANCIAL STATEMENTS FOR COMPLETENESS AND ACCURACY BEFORE SIGNING AND FILING. A COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRUST HAS A CONFLICT OF INTEREST POLICY ADOPTED IN MARCH 2008 AND AMENDED IN MARCH 2011, WHICH REQUIRES THE TRUSTEES TO SUBMIT A SIGNED CONFLICT OF INTEREST DISCLOSURE STATEMENT UPON ACCEPTANCE OF THE TRUSTEE POSITION AND TO DISCLOSE ANY CONFLICT OF INTEREST AS SOON AS IT IS DISCOVERED. IN PARTICULAR, THE TRUSTEE SHALL DISCLOSE A CONFLICT OF INTEREST PRIOR TO ANY BOARD DECISION ON THE MATTER RELATED TO THE CONFLICT OF INTEREST. IF THE BOARD HAS DETERMINED THAT THERE IS A CONFLICT OF INTEREST, THE TRUSTEE WILL BE EXCUSED FROM THE MEETING DURING ALL DISCUSSIONS AND VOTING ON THE ISSUE. THE TRUSTEES ARE REQUIRED TO REVIEW THIS POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S FINANCIAL INFORMATION IS PROVIDED TO PARTICIPANTS IN THE SUMMARY ANNUAL REPORT. A FULL SET OF FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS IS AVAILABLE TO PARTICIPANTS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 14: THE TRUST'S DOCUMENT RETENTION POLICY IS INCLUDED IN THE TRUST AGREEMENT ARTICLE VI, SECTION 11. FORM 990, PART VI, SECTION B, LINE 15: NO COMPENSATION IS PAID TO ANY TRUSTEES OR OFFICERS BY THE FILING ENTITY. THE TRUST HAS NO EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 13: THE TRUST'S WHISTLEBLOWER POLICY IS INCLUDED IN THE TRUST AGREEMENT ARTICLE VI, SECTION 18. FORM 990, PART VII, SECTION A, LINE 1A, BOX E: THE TRUST DOES NOT HAVE INFORMATION REGARDING THE COMPENSATION RECEIVED BY THE TRUSTEES AS A FIREFIGHTER. THE MEMBERS OF THE BOARD OF TRUSTEES ARE PAID FIREFIGHTERS OF THE CITY OF SAN DIEGO, CITY OF RIVERSIDE AND NORTH COUNTY FIRE DISTRICT (THE LOCAL GOVERNMENTS). THEY ARE EMPLOYED BY THE LOCAL GOVERNMENTS AND RECEIVE ALL THEIR COMPENSATION SOLELY CONNECTED TO THEIR DUTIES AS FIREFIGHTERS. 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 THE LOCAL GOVERNMENTS 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 MARCH 1, 2011 AS AMENDED, STATES THE FOLLOWING: "COVERED PERSONS SHALL HAVE A DUTY TO DISCLOSE TO THE BOARD ANY CONFLICT OF INTEREST AS SOON AS IT IS DISCOVERED AND, IN PARTICULAR, PRIOR TO ANY BOARD OR COMMITTEE DECISION ON THE MATTER RELATED TO THE CONFLICT OF INTEREST. UPON ACCEPTANCE OF TRUSTEE POSITION, TRUSTEES SHALL SUBMIT A SIGNED CONFLICT OF INTEREST DISCLOSURE TO THE BOARD AND SHALL HAVE THE DUTY TO UPDATE SUCH DISCLOSURES UPON DISCOVERING A CHANGE." THE POLICY ALSO REQUIRES REGULAR DISCLOSURE IN WRITTEN FORM OF "ANY ENTITIES IN WHICH YOU [THE TRUSTEE] PRESENTLY HAVE A COMPENSATION ARRANGEMENT THAT MAY PRESENT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. NOTE ALSO THAT THE DISCLOSURE OF COMPENSATION REQUESTED ON THE FORM 990 WOULD CAUSE ADDITIONAL ADMINISTRATIVE BURDEN BY REQUIRING THE TRUST TO COLLECT THIS INFORMATION ANNUALLY, SINCE THE TRUSTEES' COMPENSATION AS FIREFIGHTERS VARIES FROM YEAR TO YEAR, AND FROM TRUSTEE TO TRUSTEE. FINALLY, AND VERY IMPORTANTLY, THE FORM 990 IS PUBLIC INFORMATION. IT IS LIKELY THAT REQUIRING THE DISCLOSURE OF COMPENSATION WILL DISSUADE FIREFIGHTERS FROM VOLUNTEERING TO SERVE ON THE BOARD. THE TRUST WOULD THEN HAVE TO SPEND TRUST ASSETS TO HIRE A PROFESSIONAL TRUSTEE. PLEASE CONTACT THE TRUST OFFICE IF YOU WOULD LIKE FURTHER INFORMATION, AND/OR WOULD LIKE TO DISCUSS THIS FURTHER. THE TRUSTEES WANT TO BE COOPERATIVE WITH THE IRS, BUT REQUESTING THIS COMPENSATION INFORMATION IS PROBLEMATIC FOR THE REASONS STATED ABOVE. NORTH COUNTY FIRE PROTECTION DISTRICT 330 SOUTH MAIN AVENUE FALLBROOK CA 92028 956005429 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF RIVERSIDE 3900 MAIN STREET RIVERSIDE CA 92522 956000769 LOCAL GOVERNMENT CA N/A N/A 0 FALLBROOK FIREFIGHTERS ASSOCIATION PO BOX 553 FALLBROOK CA 92088 330581737 LABOR UNION/PLAN SPONSOR CA 501(C)(5) N/A N/A 0 CITY OF SAN DIEGO 202 C STREET SAN DIEGO CA 92101 906000776 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF OCEANSIDE 300 NORTH COAST HWY OCEANSIDE CA 92054 951688570 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF CARLSBAD 1635 FARADAY AVENUE CARLSBAD CA 92008 956004793 LOCAL GOVERNMENT CA N/A N/A 0 CARPINTERIA-SUMMERLAND FIRE PROTECTION DISTRICT 1140 EUGENIA PLACE STE A CARPINTERIA CA 93013 770324820 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF NAPA 1541 2ND STREET NAPA CA 94559 946000380 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF HEMET 445 E FLORIDA AVENUE HEMET CA 92543 956000719 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF SANTA CRUZ 809 CENTER STREET ROOM 10 SANTA CRUZ CA 95060 946000427 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF SOLANA BEACH 635 S HIGHWAY 101 SOLANA BEACH CA 92075 330203789 LOCAL GOVERNMENT CA N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1