2024-03-15T15:35:24-05:00 2023-04-30 WITHUMSMITHBROWNPC 5000 EXECUTIVE PKWY STE 400 SAN RAMON CA 94583 990 2022-05-01 910985132 WASHINGTON STATE COUNCIL OF COUNTY AND CITY EMPLOYEES HEALTH AND WELFARE TRUST % WELFARE & PENSION ADMI WASH 2064417574 7525 SE 24TH STREET Suite 200 MERCER ISLAND WA 98040 MICHAEL RAINEY CHAIRMAN 2064417574 2024-03-14 true MICHAEL RAINEY 999009999 Albert Leech P01797541 9252779100 3 2022 2023-04-26 12:10:37Z MICHAEL RAINEY 7525 SE 24TH STREET200 MERCER ISLAND WA 98040 2470589 false X WWW.COUNCIL2TRUST.COM X 1976 WA TO PROVIDE HEALTH BENEFITs 3 0 0 0 0 0 0 0 1757834 1764209 21542 42659 0 0 1779376 1806868 0 0 1760549 1701969 0 0 0 0 0 247036 292651 2007585 1994620 -228209 -187752 1119270 899003 428070 351649 691200 547354 TO PROVIDE HEALTH AND WELFARE BENEFITS, INCLUDING DENTAL, VISION, LONG-TERM DISABILITY AND LIFE FOR ALL ELIGIBLE EMPLOYEES AND RETIREES. false false PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 321 0 true 0 false false false false false false false false false X 3 0 false true false false false false false true false false false false true true true true true false false false X WELFARE PENSION ADMI 2064417574 7525 SE 24TH STREET SUITE 200 MERCER ISLAND WA 98040 X MICHAEL RAINEY CHAIRMAN 0.5 0.0 X 0 0 0 KATHLEEN MCCONNELL TRUSTEE 0.5 0.0 X 0 0 0 Ron Fredin TRUSTEE 0.5 0.0 X 0 0 0 SEE SCH O FOR COMPENSATION PAID BY RELATED ORGANIZATIONS 0.0 0.0 X 0 0 0 0 0 0 0 false false false WELFARE PENSION ADMINISTRATIVE SE 7525 SE 24TH SUITE 200 MERCER ISLAND WA 98040 ADMINISTRATION 146233 1 0 EMPLOYER CONTRIBUTIONS 521500 1627666 1627666 AFFILIATE CONTRIBUTIONS 521500 132000 132000 PARTICIPANT CONTRIBUTIONS 521500 4543 4543 1764209 15576 15576 0 0 0 0 0 690804 663721 27083 27083 27083 0 0 0 0 0 0 0 0 0 0 1806868 1764209 42659 0 0 0 1701969 0 0 0 0 0 0 158444 4817 15850 0 0 6219 36189 0 22618 8805 0 0 6348 0 27162 0 0 0 6199 1994620 91592 27012 0 0 0 0 138894 180390 0 0 0 0 0 0 0 0 19545 15812 0 0 869239 675789 0 0 0 0 0 0 0 0 1119270 899003 8270 8882 0 0 0 0 0 0 0 0 0 0 0 0 0 0 419800 342767 428070 351649 X 0 0 0 0 691200 547354 691200 547354 1119270 899003 -187752 -30794 74700 X X false true X true false 0 ACCUMULATED ELIGIBILITY CREDIT 225000 CLAIMS PAYABLE IBNR 117600 CLAIMS REFUNDS 167 342767 X 1769855 -30794 -30794 1800649 6219 6219 1806868 1966901 1966901 6219 21500 27719 1994620 PART X, LINE 2: Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Plan and to recognize a tax liability if the Plan has taken an uncertain position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Plan and has concluded that, as of April 30, 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan believes it is no longer subject to income tax examinations for the fiscal years prior to 2020. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS FORM 990, PART VI, SECTION A, LINE 3: THE TRUST HAS CONTRACTED WITH WELFARE & PENSION aDMINISTRATION SERVICE, INC. TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B: THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: A COPY OF THE FORM 990 WAS REVIEWED BY THE TRUSTEE/CHAIRMAN BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C: EACH DIRECTOR, OFFICER, AND MANAGEMENT EMPLOYEE WITH DELEGATED POWERS WHO CAN INFLUENCE THE ACTIONS OF THE TRUST SHALL SIGN A STATEMENT THAT AFFIRMS SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE UNION CONCERNING THE PROPOSED TRANSACTION OR ARRANGEMENT. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF THE CONFLICTING INTEREST IS FULLY DISCLOSED AND THE PRESIDENT HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. THE PRESIDENT SHALL DETERMINE WHETHER A CONFLICT EXISTS AND WHETHER THE CONTEMPLATED TRANSACTIONS MAY BE AUTHORIZED AS JUST, FAIR AND REASONABLE. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE TRUST, COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATION IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD PARTY ADMINISTRATOR, WELFARE & PENSION ADMINISTRATION SERVICE, INC. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTON OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. WASHINGTON STATE COUNCIL OF COUNTY & CIT 3305 OAKES AVENUE EVERETT WA 98201 910638592 LABOR ORG WA 501(C)(5) N/A NA false false false false false false false false false false false false false false false false false false false false FORM 990, SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTI-EMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYERS AND THEIR DEPENDENTS. AS OF APRIL 30, 2023, THERE ARE APPROXIMATELY 14 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE ANd IT COULD NOT BE EASILY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II AND THROUGH IV BY FEDERAL TAX CLASSIFICATION. CITY OF ABERDEEN CITY OF BONNEY LAKE CITY OF CHELAN CITY OF DAYTON CITY OF EVERETT CITY OF ORTING CITY OF WAPATO CITY OF CLARKSTON KITSAP COUNTY AFSCME KITSAP COUNTY AUDITOR NORTH OLYMPIC LIBRARY SYSTEM STEVENS COUNTY WASHINGTON STATE COUNCIL OF COUNTY AND CITY EMPLOYEES PIERCE COUNTY CORRECTIONS