2024-05-09T08:17:26-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-07-01 920075378 ALASKA PUBLIC EMPLOYEES ASSOCIATIONAFT LEGAL TRUST FUND ALAS 9075862334 151 THIRD STREET JUNEAU AK 99801 JEFF KASPER TRUSTEE 9075869855 2024-05-03 1 JEFF KASPER 999009999 0 TODD M STOKES CPA P01451940 4252506100 2024-04-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFF KASPER 151 THIRD STREET JUNEAU AK 99801 1366486 0 X WWW.APEALEGALTRUST.ORG X 1980 AK TO PROVIDE LEGAL BENEFITS TO ELIGIBLE MEMBERS. 5 0 0 5 0 0 0 0 476031 486478 36139 -25735 1116 1141 513286 461884 0 0 206519 279217 0 0 0 0 0 163737 172260 370256 451477 143030 10407 1311952 1398330 83627 67626 1228325 1330704 TO PROVIDE LEGAL BENEFITS TO ELIGIBLE MEMBERS AS SPECIFIED IN THE PLAN DOCUMENT. 0 0 TO PROVIDE LEGAL BENEFITS TO ELIGIBLE MEMBERS AS SPECIFIED IN THE PLAN DOCUMENT. 0 0 0 0 0 0 0 0 0 1 0 0 0 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 57 0 1 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X CAROL GRAY 9075862334 151 THIRD STREET JUNEAU AK 99801 X JEFF KASPER BOARD CHAIR 1.00 X X 0 0 0 CASSEE OLIN TERM END 122023 TRUSTEE 1.00 X 0 0 0 TRACY BALOVICH TRUSTEE 1.00 X 0 0 0 BRIAN HERNING TRUSTEE 1.00 X 0 0 0 JASON FOSTER TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 486478 486478 486478 30186 30186 848681 904602 -55921 -55921 -55921 MISCELLANEOUS INCOME 900099 1141 1141 1141 461884 486478 0 -24594 279217 119233 11350 6872 1726 9647 989 19181 3256 OTHER ADMIN EXPENSE 6 451477 430585 353929 103 104 876 4738 11531 11531 0 0 880388 1039559 1311952 1398330 20879 7858 708 648 62040 59120 83627 67626 X 1228325 1330704 1228325 1330704 1311952 1398330 10407 91972 0 X X 0 1 X 1 0 11531 11531 0 0 BENEFIT CLAIMS PAYABLE 59120 59120 X 546984 91972 91972 455012 6872 6872 461884 447525 0 447525 6872 -2920 3952 451477 PART X, LINE 2: 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: INCREASE IN BENEFIT CLAIMS PAYABLE 1,080. DECREASE IN ACCUMULATED ELIGIBILITY CREDITS -4,000. 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 A COPY OF THE 990 IS PROVIDED TO THE FULL BOARD OF TRUSTEES FOR REVIEW AND DISCUSSION PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OF TRUSTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING MEMBERS OF THE BOARD OF TRUSTEES SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: 1. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OF TRUSTEES' MEETING, BUT AFTER THE PRESENTATION, HE/SHE WILL LEAVE THE MEETING WHILE THE REMAINING TRUSTEES DELIBERATE AND VOTE ON THE MATTER. 2. THE CHAIRPERSON OF THE BOARD OF TRUSTEES SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. 3. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF TRUSTEES SHALL DETERMINE WHETHER THE TRUSTEES CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OF TRUSTEES SHALL DETERMINE BY MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE TRUST'S BEST INTERESTS, FOR ITS BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. VIOLATIONS: 1. IF THE GOVERNING BOARD OF TRUSTEES HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. 2. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OF TRUSTEES DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY ACTION AND CORRECTIVE ACTION, INCLUDING REMOVAL FROM THE BOARD OF TRUSTEES, IF WARRANTED. RECORDS OF PROCEEDINGS: THE MINUTES OF THE BOARD OF TRUSTEE MEETING AND ALL COMMITTEE MEETINGS SHALL CONTAIN: 1. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE TRUSTEES' DECISION AS TO WHETHER A CONFLICT OF INTEREST EXISTED; AND 2. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSIONS, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS AND METHOD FOR SELECTING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. ALASKA PUBLIC EMPLOYEES ASSOCIATIONAFT JUNEAU ALLIANCE FOR MENTAL HEALTH INC FAIRBANKS NORTH STAR BOROUGH CITY & BOROUGH OF JUNEAU SCHOOL DISTRICT NOME JOINT UTILITY SYSTEM STATE OF ALASKA DEPARTMENT OF ADMIN VALDEZ CITY SCHOOL DISTRICT UNIVERSITY OF ALASKA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 ALASKA PUBLIC EMPLOYEES ASSOCIATIONAFT P 120133 ADMIN REIMBURSEMENT PAID