2024-05-13T15:38:23-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-07-01 943125004 ALASKA STATE EMPLOYEES ASSOCIATION LEGAL TRUST FUND ALAS 9075615119 PO BOX 93870 ANCHORAGE AK 995093870 MICHEAL HILLS CHAIR 8666788647 2024-05-07 1 MICHEAL HILLS 999009999 0 TODD M STOKES CPA P01451940 4252506100 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHEAL HILLS PO BOX 93870 ANCHORAGE AK 995093870 3450453 0 X WWW.ASEALEGALSERVICES.ORG X 1990 AK TO PROVIDE A LEGAL SERVICE BENEFIT PROGRAM TO ELIGIBLE PARTICIPANTS 5 0 0 0 0 0 0 0 738965 721560 416617 284285 0 0 1155582 1005845 0 0 774444 677272 0 0 0 0 0 277179 322046 1051623 999318 103959 6527 6335404 6501626 435917 439573 5899487 6062053 THE TRUST'S PURPOSE IS TO PROVIDE A LEGAL SERVICE BENEFIT PROGRAM TO ELIGIBLE PARTICIPANTS 0 0 TRUST MADE PAYMENTS FOR QUALIFIED LEGAL SERVICES CLAIMED UNDER THE BENEFIT PROGRAM AVAILABLE TO APPROXIMATELY 7,500 ELIGIBLE PARTICIPANTS 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 98 0 1 0 0 0 0 0 0 0 0 0 X 5 0 0 1 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X HOLLY GARCIA 8666788647 PO BOX 34203 SEATTLE WA 98124 X X MICHEAL HILLS TRUSTEE, CHAIR 0.50 X X 0 0 0 SHAWN ALEXANDER TRUSTEE 0.50 X 0 0 0 TRACY COON TRUSTEE 0.50 X 0 0 0 VALERIE KENNY TRUSTEE 0.50 X 0 0 0 ZACKERY FERRIN TRUSTEE 0.50 X 0 0 0 0 0 0 0 0 0 0 LABOR TRUST SERVICES INC 375 W 36TH AVE STE 200 ANCHORAGE AK 99503 THIRD PARTY ADMIN 111548 1 EMPLOYER CONTRIBUTIONS 900099 721560 721560 721560 146063 146063 2582830 2444608 138222 138222 138222 1005845 721560 0 284285 677272 123181 4198 28840 56558 7408 27595 2400 22107 10073 15904 REMITTED TO ASEA OFFICE 23782 999318 15387 5548 94027 168831 41245 42567 9433 9382 6175312 6275298 6335404 6501626 8917 19573 427000 420000 435917 439573 X 0 0 0 0 5899487 6062053 5899487 6062053 6335404 6501626 X 6527 225039 7000 -76000 X X 0 1 X 1 0 0 ESTIMATED CLAIMS INCURRED BUT NOT REPORTED 330000 ACCUMULATED ELIGIBILITY CREDITS 90000 420000 X 1174326 225039 225039 949287 56558 56558 1005845 1018760 0 1018760 56558 -76000 -19442 999318 PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED AND INFORMED THE PLAN BY A LETTER DATED AUGUST 21, 1999, THAT THE PLAN AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (IRC). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE EXEMPTION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS -76,000. FORM 990, PART VI, SECTION A, LINE 3 THE DAY TO DAY MANAGEMENT AND OPERATION OF THE PLAN ARE HANDLED BY A THIRD PARTY ADMINISTRATOR, WELFARE AND PENSION ADMINISTRATION SERVICES, INC. FORM 990, PART VI, SECTION A, LINE 7A THE TRUST AGREEMENT, ARTICLE III, SECTION 1, STATES TRUSTEES ARE ELIGIBLE TO BE APPOINTED SO LONG AS THEY ARE A MEMBER OF ASEA/AFSCME LOCAL 52 IN THE GENERAL GOVERNMENT UNIT (GGU). FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO FILING FORM 990, PART VI, SECTION B, LINE 12C COVERED PERSONS: ANY MEMBER OF THE BOARD OF TRUSTEES, INCLUDING ORGANIZATIONS WITH DELEGATING FIDUCIARY RESPONSIBILITY FOR THE ASSETS OF THE TRUST, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS CONSIDERED AN INTERESTED PERSON. BOARD OF TRUSTEES DETERMINES IF ANY CONFLICT OF INTEREST ARISES AFTER REVIEWING THE DISCLOSURE OF EXISTENCE AND NATURE OF THE FINANCIAL INTEREST. THE REMAINING BOARD OF TRUSTEES SHALL DELIBERATE AND DECIDE ON APPROPRIATE DISCIPLINARY ACTION AND CORRECTIVE ACTION, INCLUDING REMOVAL FROM THE BOARD OF TRUSTEES, IF WARRANTED. FORM 990, PART VI, SECTION C, LINE 19 THE PLAN ADMINISTRATOR PROVIDES FOR PARTICIPANT INSPECTION OF DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST THROUGH THE PLAN ADMINISTRATOR. THE SUMMARY ANNUAL REPORT IS POSTED ON WWW.ASEALEGALSERVICES.ORG FORM 990, PART VII, SECTION A, LINE 6 TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED TAX-EXEMPT ORGANIZATIONS IS REPORTED ON THE FORM 990 TO BE FILED WITH THE INTERNAL REVENUE SERVICE BY RELATED TAX-EXEMPT ORGANIZATIONS. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE PLAN ADMINISTRATOR. FORM 990, PART XI, LINE 9: CHANGE IN BENEFIT OBLIGATIONS -76,000. FORM 990, PART XI, 2C THE BOARD OF TRUSTEE'S OVERSIGHT PROCESS AND AUDITOR SELECTION PROCESS HAS NOT CHANGED FROM PRIOR YEARS STATE OF ALASKA ASEAAFSMC LOCAL 52 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0