WASHINGTON STATE COUNCIL OF FIRE FIGHTERS EMPLOYEE BENEFIT TR: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
WASHINGTON STATE COUNCIL OF FIRE FIGHTERS EMPLOYEE BENEFIT TR (EIN 91-2009771)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-12
IRS object ID
202601329349304825
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-12T13:24:59-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN390859910PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BAKER TILLY ADVISORY GROUP LPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12882 PROSPECT PARK DR STE 300AddressLine1Txt
CityRANCHO CORDOVACityNm
State AbbreviationCAStateAbbreviationCd
ZIP95670ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN912009771EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WASHINGTON STATE COUNCIL OF FIREBusinessNameLine1Txt
Business Name Line2FIGHTERS EMPLOYEE BENEFIT TRUSTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWASHBusinessNameControlTxt
Phone5624635000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11200 WILSHIRE BLVD FIFTH FLOORAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90017ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGREG MARKLEYPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone5624635000PhoneNum
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMY L HENDLEYPreparerPersonNm
PTINP01300654PTIN
Phone9165038100PhoneNum
Preparation2026-05-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerGREG MARKLEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11200 WILSHIRE BLVD FIFTH FLOORAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90017ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$126,980,243GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTPS://IAFFMERP.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1999FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionTO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS PURSUANT TO COLLECTIVE BARGAINING AND SUCCESSOR AGREEMENTS.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$31,633,199PYProgramServiceRevenueAmt
CY Program Service Revenue$41,690,959CYProgramServiceRevenueAmt
PY Investment Income$15,192,981PYInvestmentIncomeAmt
CY Investment Income$17,581,008CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$190,903CYOtherRevenueAmt
PY Total Revenue$46,826,180PYTotalRevenueAmt
CY Total Revenue$59,462,870CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$9,061,148PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$11,341,027CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$25,420CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,688,254PYOtherExpensesAmt
CY Other Expenses$1,952,684CYOtherExpensesAmt
PY Total Expenses$10,749,402PYTotalExpensesAmt
CY Total Expenses$13,319,131CYTotalExpensesAmt
PY Revenues Less Expenses$36,076,778PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$46,143,739CYRevenuesLessExpensesAmt
Total Assets BOY$350,935,392TotalAssetsBOYAmt
Total Assets EOY$422,883,996TotalAssetsEOYAmt
Total Liabilities BOY$109,314TotalLiabilitiesBOYAmt
Total Liabilities EOY$75,312TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$350,826,078NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$422,808,684NetAssetsOrFundBalancesEOYAmt
MissionIT 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE TRUST PROVIDED REIMBURSEMENT OF QUALIFIED HEALTH INSURANCE PREMIUMS AND MEDICAL EXPENSES TO RETIREES PURSUANT TO COLLECTIVE BARGAINING AND SUCCESSOR AGREEMENTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document114IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BENEFIT PROGRAMS ADMINISTRATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5624635000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11200 WILSHIRE BLVD FIFTH FLOORAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90017ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GREG MARKLEY
CHAIRMAN5.0040.00Yes (X)Yes (X)$0$0$0
DENNIS LAWSON
SECRETARY/TREASURER14.000.00Yes (X)Yes (X)$0$0$0
MICHAEL CAMERON
TRUSTEE (AS OF 06/25)4.0040.00Yes (X)$0$0$0
MICHAEL DETOY
TRUSTEE5.0040.00Yes (X)$0$0$0
BILL DODD
TRUSTEE1.0040.00Yes (X)$0$0$0
MIKE FRAINIER
TRUSTEE1.000.00Yes (X)$0$0$0
TAYLOR HOBI
TRUSTEE (AS OF 07/24)1.0040.00Yes (X)$0$0$0
MATTHEW MARTENS
TRUSTEE (THRU 07/24)1.0040.00Yes (X)$0$0$0
JUDSON MCCAULEY
TRUSTEE1.0040.00Yes (X)$0$0$0
CRAIG SOUCY
TRUSTEE3.000.00Yes (X)$0$0$0
JEFF WAINWRIGHT
TRUSTEE2.0040.00Yes (X)$0$0$0
RICKY WALSH
TRUSTEE1.0040.00Yes (X)$0$0$0
CATON WHITE
TRUSTEE (AS OF 01/25)1.0040.00Yes (X)$0$0$0
GREGORY WILSON
TRUSTEE / CONSULTANT20.000.00Yes (X)$63,300$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$63,300TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
VIMLY BENEFIT SOLUTIONS INC
12121 HARBOUR REACH DR 105MUKILTEOWA98275THIRD-PARTY ADMINISTRATION$784,457
THE WAGNER LAW GROUP
8677 VILLA LA JOLLA DR 888SAN DIEGOCA92037LEGAL COUNSEL$306,558
BROWN & BROWN OF WASHINGTON INC
1325 FOURTH AVE 1705SEATTLEWA98101CONSULTANT$223,584
MOSS ADAMS LLP
2882 PROSPECT PARK DR 300RANCHO CORDOVACA95670AUDIT AND ACCOUNTING$185,970
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS, NET525100$22,319,038$22,319,038
PARTICIPANT CONTRIBUTIONS, NET525100$19,371,921$19,371,921
FieldValueIRS element (for citing)
Total Program Service Revenue$41,690,959TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,629,298TotalRevenueColumnAmt
Exclusion$10,629,298ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$74,469,083SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$67,517,373SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$6,951,710SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,951,710TotalRevenueColumnAmt
Exclusion$6,951,710ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$190,903TotalRevenueColumnAmt
Related Or Exempt Func Income$190,903RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$190,903OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$59,462,870TotalRevenueColumnAmt
Related Or Exempt Func Income$41,881,862RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$17,581,008ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$11,341,027TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$25,420TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$320,527TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$186,220TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$196,468TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,081,499TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$35,745TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$13,020TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$51,422TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$47,768TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescGOVERNMENT FILING FEESDesc
Total$20,015TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,319,131TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,482,792BOYAmt
EOY$642,299EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,611,041BOYAmt
EOY$5,067,909EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,355,170BOYAmt
EOY$2,029,069EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$328,628,758BOYAmt
EOY$399,500,791EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$14,100,000BOYAmt
EOY$15,098,082EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$757,631BOYAmt
EOY$545,846EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$350,935,392BOYAmt
EOY$422,883,996EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$109,314BOYAmt
EOY$75,312EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$109,314BOYAmt
EOY$75,312EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$350,826,078BOYAmt
EOY$422,808,684EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$350,826,078BOYAmt
EOY$422,808,684EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$350,935,392BOYAmt
EOY$422,883,996EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$46,143,739ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$25,838,867NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$85,105,269TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$25,838,867NetUnrealizedGainsInvstAmt
Revenue Not Reported$25,838,867RevenueNotReportedAmt
Revenue Subtotal$59,266,402RevenueSubtotalAmt
Investment Expenses Not Incld$196,468InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$196,468RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$59,462,870TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,122,663TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,122,663ExpensesSubtotalAmt
Investment Expenses Not Incld2$196,468InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$196,468ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,319,131TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS AND FUND BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE DATED APRIL 27, 2001, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. ALTHOUGH THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THE TRUST IS TAX-EXEMPT. IN ACCORDANCE WITH GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE PLAN ADMINISTRATOR HAS 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.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2DURING THE YEAR ENDED JUNE 30, 2025, TWO 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 3THE TRUST HAS CONTRACTED WITH A THIRD-PARTY ADMINISTRATOR (BENEFIT PROGRAMS ADMINISTRATION) TO PROVIDE BOOKKEEPING, ADMINISTRATIVE, AND CLAIMS ADJUDICATION AND PAYMENT SERVICES.
FORM 990, PART VI, SECTION A, LINE 7ATHE TRUST AGREEMENT PROVIDES FOR THIRTEEN TRUSTEES, FIVE OF WHOM ARE SELECTED BY THE MEMBERS OF THE PARTICIPATING LABOR ORGANIZATIONS AND FIVE OF WHOM ARE APPOINTED BY THE EXECUTIVE BOARD OF THE WSCFF. IN THE EVENT OF THE TERMINATION OF APPOINTMENT, RESIGNATION, OR DEATH OF A TRUSTEE, A SUCCESSOR TRUSTEE SHALL BE SELECTED AS FOLLOWS: IF THE TERMINATING TRUSTEE WAS ELECTED, THE REMAINING TRUSTEES SHALL SELECT A TRUSTEE FOR THE BALANCE OF THE TERM. IF THE TERMINATING TRUSTEE WAS APPOINTED, THE EXECUTIVE BOARD OF THE WSCFF SHALL APPOINT A NEW TRUSTEE. ELECTIONS AND APPOINTMENTS SHALL BE ACCORDING TO 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 ADOPTS.
FORM 990, PART VI, SECTION A, LINE 8BTHE TRUST HAS NO SEPARATE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 WAS PREPARED UNDER THE GUIDANCE OF THE BOARD OF TRUSTEES BY AN INDEPENDENT ACCOUNTING FIRM. 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 12CTHE CONFLICT OF INTEREST POLICY APPLIES TO ALL INDIVIDUALS SERVING IN A FIDUCIARY CAPACITY WITHIN THE ORGANIZATION, INCLUDING MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS, KEY EMPLOYEES, AND OTHER INDIVIDUALS IN POSITIONS OF AUTHORITY OR INFLUENCE. THESE INDIVIDUALS ARE REQUIRED TO ACT IN THE BEST INTERESTS OF THE ORGANIZATION AND AVOID ANY SITUATION THAT COULD COMPROMISE THEIR ABILITY TO MAKE OBJECTIVE DECISIONS. BOARD TRUSTEES SUBMIT A SIGNED CONFLICT OF INTEREST DISCLOSURE WHEN THEY FIRST JOIN THE BOARD AND UPDATE THE DISCLOSURE WHENEVER THE INFORMATION CHANGES. THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AND DUTIES OF DISCLOSURE ANNUALLY. BOARD TRUSTEES HAVE THE DUTY TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AS SOON AS SUCH ACTUAL OR POTENTIAL CONFLICTS BECOME KNOWN. DETERMINATIONS OF WHETHER A CONFLICT OF INTEREST EXISTS ARE MADE AT THE EXECUTIVE OR BOARD LEVEL. SPECIFICALLY, WHEN A POTENTIAL CONFLICT IS IDENTIFIED, IT IS REVIEWED BY THE ORGANIZATION'S ETHICS OR COMPLIANCE COMMITTEE, WHICH EVALUATES WHETHER THE CIRCUMSTANCES PRESENT A MATERIAL CONFLICT WITH THE ORGANIZATION'S OPERATIONS. THE FINAL DECISION ON WHETHER A CONFLICT EXISTS TYPICALLY RESTS WITH THE BOARD OF TRUSTEES OR A DESIGNATED SUBCOMMITTEE. IF AN ACTUAL CONFLICT IS FOUND TO EXIST, THE POLICY MANDATES A FORMAL REVIEW AT THE HIGHEST LEVELS OF GOVERNANCE. THE BOARD OF TRUSTEES OR AN AUTHORIZED COMMITTEE ASSESSES THE NATURE OF THE CONFLICT AND DETERMINES THE APPROPRIATE COURSE OF ACTION TO MITIGATE ANY ADVERSE EFFECTS ON THE ORGANIZATION. PERSONS WITH A CONFIRMED CONFLICT OF INTEREST ARE SUBJECT TO STRICT RESTRICTIONS. THEY ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISION-MAKING PROCESSES RELATED TO THE TRANSACTION OR ISSUE IN QUESTION. ADDITIONALLY, THEY MAY BE REQUIRED TO RECUSE THEMSELVES FROM MEETINGS, ABSTAIN FROM VOTING, AND, IN CERTAIN CASES, PROVIDE FULL DISCLOSURE OF THEIR INVOLVEMENT IN THE CONFLICTING INTEREST. THE ORGANIZATION MAY ALSO IMPOSE ADDITIONAL SAFEGUARDS, SUCH AS INDEPENDENT EVALUATIONS OR COMPETITIVE BIDDING, TO ENSURE FAIRNESS AND TRANSPARENCY IN DECISION-MAKING. BY ADHERING TO THESE POLICIES, THE ORGANIZATION UPHOLDS ITS INTEGRITY AND ENSURES THAT ITS DECISIONS ARE MADE IN AN IMPARTIAL AND RESPONSIBLE MANNER, FREE FROM UNDUE INFLUENCE OR BIAS.
FORM 990, PART VI, SECTION B, LINE 15THERE 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 19THE TRUST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST SENT TO BENEFIT PROGRAMS ADMINISTRATION AT: 1200 WILSHIRE BLVD, FIFTH FLOOR, LOS ANGELES, CA 90017.
PART VII, SECTION A, LINE 1A:THE TRUST DOES NOT HAVE INFORMATION REGARDING THE COMPENSATION RECEIVED BY THE TRUSTEES FROM THE RESPECTIVE PARTICIPATING EMPLOYERS. THE MEMBERS OF THE BOARD OF TRUSTEES ARE PAID EMPLOYEES. THEY ARE EMPLOYED BY THEIR RESPECTIVE EMPLOYERS AND RECEIVE ALL THEIR COMPENSATION SOLELY CONNECTED TO THEIR DUTIES AS EMPLOYEES. 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 EMPLOYERS, THE TRUST, 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. 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 EMPLOYEES 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 EMPLOYEES FROM RESPECTIVE PARTICIPATING EMPLOYERS 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (138 entries)

ABERDEEN FIRE DEPARTMENT
ANACONDA FIRE DEPARTMENT
ANCHORAGE FIRE DEPARTMENT
BELLINGHAMWHATCOM COUNTY FIRE DEPARTMENT
BENTON COUNTY FIRE DISTRICT #4
BENTON COUNTY FIRE PROTECTION DISTRICT #2
BIG BEAR FIRE DEPARTMENT
BIG SKY FIRE DEPARTMENT
BLACKFOOT FIRE DEPARTMENT
CALDWELL FIRE DEPARTMENT
CAMANO ISLAND FIRE & RESCUE
CANBY FIRE DISTRICT #62
CARLSBAD FIRE DEPARTMENT
CARPINTERIA-SUMMERLAND DEPARTMENT
CHARTER TOWNSHIP OF CANTON
CHARTER TOWNSHIP OF HARRISON
CHARTER TOWNSHIP OF MILFORD
CHARTER TOWNSHIP OF SHELBY
CHEHALIS FIRE DEPARTMENT
CHENEY FIRE DEPARTMENT
CHUBBUCK FIRE DEPARTMENT
CITY OF COLLEGE PLACE
CITY OF ANNARBOR
CITY OF BERKELEY
CITY OF BOZEMAN
CITY OF BREA
CITY OF BREMERTON
CITY OF BUCKLEY
CITY OF DEARBORN
CITY OF ENCINITAS
CITY OF EVERETT
CITY OF FAIRBANKS
CITY OF GLENDALE
CITY OF JACKSON
CITY OF KIRKLAND
CITY OF LAKEOSWEGO
CITY OF LEWISTON
CITY OF LIVINGSTON MONTANA
CITY OF MOUNT VERNON
CITY OF MUKILTEO
CITY OF MURRIETA
CITY OF OCEAN SHORES
CITY OF OCEANSIDE
CITY OF PASCO
CITY OF POCATELLO
CITY OF RICHLAND
CITY OF SNOQUALMIE FIRE
CITY OF TONAWANDA
CITY OF TOPPENISH
CITY OF WALLA WALLA
CLACKAMAS COUNTY FIRE BC DISTRICT 1
CLACKAMAS COUNTY FIRE DISTRICT 1
CLALLAM COUNTY FIRE DISTRICT #3
CLARK COUNTY FIRE DISTRICT #3
CLARK COUNTY FIRE DISTRICT #6
CLARK-COWLITZ FIRE RESCUE
COWLITZ 2 FIRE & RESCUE
DUPONT FIRE DEPARTMENT
EAST JEFFERSON FIRE RESCUE
EAST OLYMPIA FIRE DISTRICT #6
EAST PIERCE FIRE & RESCUE
EASTSIDE FIRE & RESCUE GROUP #10
FIRE DISTRICTS OF SAGLE IDAHO
FRANKLIN COUNTY FIRE PROTECTION DISTRICT # 3
GOLDER RANCH FIRE DISTRICT
GRANT COUNTY FIRE DISTRICT #3
GRAYS HARBOR FIRE FIGHTERS DISTRICT #5
HAYWARD FIRE DEPARTMENT
HEMET CITY FIRE DEPARTMENT
ISLAND FIREFIGHTERS CWHIDBEY
KENNEWICK FIRE DEPARTMENT
KETCHUM IDAHO FIRE DEPARTMENT
KING COUNTY FIRE DISTRICT #20
KUNA RURAL FIRE DISTRICT
LA GRANDE FIRE DEPARTMENT
LEWIS COUNTY FIRE DISTRICT 15 (WINLOCK)
LONGVIEW FIRE DEPARTMENT
MARYSVILLE FIRE DEPARTMENT
MASON COUNTY EMERGENCY COMMUNICATIONS DEPARTMENT
MASON COUNTY FIRE DISTRICT #5
MIDDLETON RURAL FIRE DISTRICT
MIDDLETON TOWNSHIP INDIANA
MOLALLA RURAL FIRE PROTECTION DISTRICT #13
NAPA FIRE DEPARTMENT
NEW BRITAIN DEPARTMENT
NORTH COUNTRY EMS DEPARTMENT
NORTH COUNTY FIRE - FALLBROOK
NORTH COUNTY FIRE DEPARTMENT
NORTHERN LAKES FIRE DEPARTMENT
NORTHSIDE FIRE DISTRICT
OAK HARBOR FIRE DEPARTMENT
OLYMPIA FIRE DEPARTMENT
PORT OF SEATTLE FIRE DEPARTMENT
PUGET SOUND REGIONAL FIRE AUTHORITY
PULLMAN FIRE DEPARTMENT
REDLANDS FIRE DEPARTMENT
RENTON FIRE DEPARTMENT
RENTON FIRE FIGHTERS BATTALION CHIEFS DEPARTMENT
RIVERSIDE FIRE AUTHORITY DEPARTMENT
RIVERSIDE FIRE FIGHTERS CA DEPARTMENT
ROCK CREEK RURAL FIRE DEPARTMENT
SALEM FIRE DEPARTMENT
SAN DIEGO FIRE DEPARTMENT
SANDPOINT FIRE DEPARTMENT
SANTA CRUZ FIRE DEPARTMENT
SEATTLE FIRE DEPARTMENT
SEDRO WOOLLEY FIRE DEPARTMENT
SHORELINE FIRE DEPARTMENT
SITKA FIRE DEPARTMENT
SNOHOMISH COUNTY AIRPORT FIRE DEPARTMENT
SNOHOMISH COUNTY FIRE DISTRICT #15
SNOHOMISH COUNTY FIRE DISTRICT #21
SNOHOMISH COUNTY FIRE DISTRICT #5
SOLANA BEACH FIRE DEPARTMENT
SOUTH EAST THURSTON FIRE AUTHORITY
SOUTH PIERCE FIRE & RESCUE #17
SOUTH WHATCOM FIRE AUTHORITY
SPOKANE COUNTY FIRE DISTRICT #10
SPOKANE COUNTY FIRE DISTRICT #8
SPOKANE COUNTY FIRE DISTRICT #9
SPOKANE COUNTY FIRE DISTRICT 3 CHENEY
SPOKANE COUNTY FIRE DISTRICT 4
STAR FIRE DEPARTMENT
STEVENS COUNTY FIRE DISTRICT #1
SUNNYSIDE FIRE DEPARTMENT
THURSTON 911 COMMUNICATIONS DEPARTMENT
THURSTON COUNTY FIRE DEPARTMENT
THURSTON COUNTY FIRE DISTRICT #9
TUMWATER FIRE DEPARTMENT
TWIN FALLS FIRE DEPARTMENT
VALLEY REGIONAL FIRE AUTHORITY
WALLA WALLA CO FIRE DISTRICT #5
WENATCHEE VALLEY FIRE DEPARTMENT
WEST BENTON REGIONAL FIRE AUTHORITY
WEST PIERCE FIRE & RESCUE
WEST THURSTON REGIONAL FIRE AUTHORITY
WOOD RIVER FIRE PROTECTION DISTRICT
YAKIMA FIRE DEPARTMENT
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

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