2026-05-12T13:24:59-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2024-07-01 912009771 WASHINGTON STATE COUNCIL OF FIRE FIGHTERS EMPLOYEE BENEFIT TRUST WASH 5624635000 1200 WILSHIRE BLVD FIFTH FLOOR LOS ANGELES CA 90017 GREG MARKLEY CHAIRMAN 5624635000 2026-05-11 1 1 AMY L HENDLEY P01300654 9165038100 2026-05-11 2024 2025-03-06 01:10:19Z X GREG MARKLEY 1200 WILSHIRE BLVD FIFTH FLOOR LOS ANGELES CA 90017 126980243 0 X HTTPS://IAFFMERP.ORG X 1999 WA TO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS PURSUANT TO COLLECTIVE BARGAINING AND SUCCESSOR AGREEMENTS. 13 4 0 4 0 0 0 0 31633199 41690959 15192981 17581008 0 190903 46826180 59462870 0 0 9061148 11341027 0 25420 0 0 0 1688254 1952684 10749402 13319131 36076778 46143739 350935392 422883996 109314 75312 350826078 422808684 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 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 1 114 0 1 0 0 0 0 0 0 0 0 0 X 13 4 1 1 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X BENEFIT PROGRAMS ADMINISTRATION 5624635000 1200 WILSHIRE BLVD FIFTH FLOOR LOS ANGELES CA 90017 X GREG MARKLEY CHAIRMAN 5.00 40.00 X X 0 0 0 DENNIS LAWSON SECRETARY/TREASURER 14.00 0.00 X X 0 0 0 MICHAEL CAMERON TRUSTEE (AS OF 06/25) 4.00 40.00 X 0 0 0 MICHAEL DETOY TRUSTEE 5.00 40.00 X 0 0 0 BILL DODD TRUSTEE 1.00 40.00 X 0 0 0 MIKE FRAINIER TRUSTEE 1.00 0.00 X 0 0 0 TAYLOR HOBI TRUSTEE (AS OF 07/24) 1.00 40.00 X 0 0 0 MATTHEW MARTENS TRUSTEE (THRU 07/24) 1.00 40.00 X 0 0 0 JUDSON MCCAULEY TRUSTEE 1.00 40.00 X 0 0 0 CRAIG SOUCY TRUSTEE 3.00 0.00 X 0 0 0 JEFF WAINWRIGHT TRUSTEE 2.00 40.00 X 0 0 0 RICKY WALSH TRUSTEE 1.00 40.00 X 0 0 0 CATON WHITE TRUSTEE (AS OF 01/25) 1.00 40.00 X 0 0 0 GREGORY WILSON TRUSTEE / CONSULTANT 20.00 0.00 X 63300 0 0 63300 0 0 0 0 0 0 VIMLY BENEFIT SOLUTIONS INC 12121 HARBOUR REACH DR 105 MUKILTEO WA 98275 THIRD-PARTY ADMINISTRATION 784457 THE WAGNER LAW GROUP 8677 VILLA LA JOLLA DR 888 SAN DIEGO CA 92037 LEGAL COUNSEL 306558 BROWN & BROWN OF WASHINGTON INC 1325 FOURTH AVE 1705 SEATTLE WA 98101 CONSULTANT 223584 MOSS ADAMS LLP 2882 PROSPECT PARK DR 300 RANCHO CORDOVA CA 95670 AUDIT AND ACCOUNTING 185970 4 EMPLOYER CONTRIBUTIONS, NET 525100 22319038 22319038 PARTICIPANT CONTRIBUTIONS, NET 525100 19371921 19371921 41690959 10629298 10629298 74469083 67517373 6951710 6951710 6951710 OTHER INCOME 900099 190903 190903 190903 59462870 41881862 0 17581008 11341027 25420 320527 186220 196468 1081499 35745 13020 51422 47768 GOVERNMENT FILING FEES 20015 13319131 2482792 642299 3611041 5067909 1355170 2029069 328628758 399500791 14100000 15098082 757631 545846 350935392 422883996 109314 75312 109314 75312 X 0 0 0 0 350826078 422808684 350826078 422808684 350935392 422883996 46143739 25838867 0 X 0 1 X 0 0 0 X 85105269 25838867 25838867 59266402 196468 196468 59462870 13122663 0 13122663 196468 196468 13319131 PART X, LINE 2: THE 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. FORM 990, PART VI, SECTION A, LINE 2 DURING 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 3 THE 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 7A THE 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 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 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 12C THE 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 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 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. 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1