2024-03-18T20:46:42-05:00 2022-12-31 910614823 SCHOEDEL & SCHOEDEL CPAS PLLC 422 W RIVERSIDE AVE STE 1420 SPOKANE WA 992010395 990 2022-01-01 912147185 Seattle Fire Fighters HealthCare Trust SEAT 4257717359 PO Box 6 Mukilteo WA 98275 Dallas Baker Chairman of the Board 2062850778 2023-11-15 1 Dallas Baker 999009999 1 SCOTT OPPERUD CPA P00542597 5097472158 2024-03-18 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X Dallas Baker PO Box 6 Mukilteo WA 98275 43646589 0 X N/A X 2001 WA To provide qualified health and welfare benefits pursuant to collective bargaining agreements. 7 6 0 0 0 0 0 0 29904817 31298276 1574215 1066420 0 0 31479032 32364696 0 0 21191381 23221958 0 0 0 0 0 1574906 1672817 22766287 24894775 8712745 7469921 55664442 55995652 1877277 2150613 53787165 53845039 X To provide an entity to which contributions from participating employers and contributions from participating employees can be paid and through which the Trustees can create and administer one or more employee welfare benefit plans for the participating employees and their beneficiaries. 0 0 To provide high-quality qualified health and welfare benefit plans for active and retired fire fighters, pursuant to collective bargaining agreements. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 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 76 0 1 0 0 0 0 0 0 0 0 0 X 7 6 1 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X Vimly Benefit SolutionsInc 4257717359 12121 Harbour Reach Drive Suite 105 Mukilteo WA 98275 X X Dallas Baker Chair 2.00 X X 0 0 0 Anthony Savelli Vice Chair 2.00 X X 0 0 0 Ben Mellon Trustee 1.00 X 0 0 0 Kenny Stuart Trustee 1.00 X 0 0 0 Matt Jung Trustee 1.00 X 0 0 0 Steven Lowe Trustee 1.00 X 0 0 0 Mike Rogers Trustee 1.00 X 0 0 0 Tim O'Mahony Retiree Liaison Trustee 1.00 X 0 0 0 0 0 0 0 0 0 0 Vera Whole Health Inc 1511 6th Avenue Suite 360 Seattle WA 98101 Clinic administrator 900000 Regence BlueShield PO Box 35022 Seattle WA 98124 Claims administration 819417 DPC Core Inc PO Box 453 Camas WA 98607 Clinic administrator 374010 Vimly Benefit Solutions Inc 12121 Harbour Reach Drive Suite 10 Mukilteo WA 98275 Third-party administration 134444 Integrative Mental Health and Wellness 46819 SE 154th Ct North Bend WA 98045 Wellness program provider 127500 6 Employer contributions, net 525100 25448274 25448274 Participant contributions, net 525100 5580095 5580095 Other contributions 525100 269907 269907 31298276 1509230 1509230 10839083 11281893 -442810 -442810 -442810 32364696 31298276 0 1066420 23221958 137133 60000 30500 21175 947519 50555 52497 285377 56807 18748 Taxes and fees 12506 24894775 -573762 -310569 5648735 4049415 3262380 2962557 30586 46594 46342040 47794172 954463 1453483 55664442 55995652 87808 103507 105 1789364 2047106 1877277 2150613 X 0 0 0 0 53787165 53845039 53787165 53845039 55664442 55995652 7469921 -7412047 0 X 0 1 X 0 0 0 Benefits claims payable 469800 Claims incurred but not reported 1413150 Due to other plan 159156 Premiums due to insurers 5000 2047106 24952649 -7412047 -7412047 32364696 0 32364696 24632325 1625500 1625500 23006825 1887950 1887950 24894775 Part XII, Line 2d - Other Adjustments: Benefits claims payable at the beginning of the year 548,000. Claims incurred but not reported at the beginning of the year 1,073,000. Premiums due to insurers at the beginning of the year 4,500. Part XII, Line 4b - Other Adjustments: Benefits claims payable at the end of the year 469,800. Claims incurred but not reported at the end of the year 1,413,150. Premiums due to insurers at the end of the year 5,000. Form 990, Part VI, Section A, line 2 Trustees of the Trust are also members of, or represented by, the Seattle Fire Fighters Union, Local 27 (Local 27). Some Trustees are also involved as directors/trustees of Local 27 and/or of other benefit trusts for the benefit of members of Local 27. Form 990, Part VI, Section A, line 3 The Trust has contracted with a third-party administrator (Vimly Benefit Solutions, Inc.) to provide bookkeeping and administrative services, with claims administrators (Regence BlueShield, CVS Caremark, and Vimly Benefit Solutions, Inc.) for claims adjudication and payment services, with a prescription benefit manager (SavRx) for prescription benefit services, and with other entities (Vera Whole Health, Inc., Vera Whole Health WA, P.C., DPC Core, Inc., Sound Physical Therapy, and Integrative Mental Health and Wellness, LLC) to provide benefit administration and management services for on-site clinic participants. The Trust has also contracted with Benefit Plans Administrative Services, LLC to administer the Retirement Security Fund. Form 990, Part VI, Section A, line 7a The Trust is designed to be administered by a seven-member Board of Trustees, four of whom are elected by the membership of Local 27, two of whom are appointed by the President of Local 27 (subject to approval by the Executive Board of Local 27), and one of whom is the President of Local 27 (or his/her appointee). Elections are in accordance with the Bylaws of Local 27 for its elections of its Board of Directors, or other special election rules as the Local 27 Board so adopts. Each Trustee signs a document accepting his/her appointment or election as a Trustee and agreeing to abide by the terms and provisions of the Trust Agreement. Alternatively, acceptance is deemed to occur by participation at two Trustee meetings after the person's election or appointment. In either case, acceptance is deemed to occur retroactively to the date of the beginning of the person's term. Form 990, Part VI, Section B, line 11b The Form 990 was prepared under the guidance of the Board of Trustees by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. 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, approved for filing by the Board of Trustees. Form 990, Part VI, Section B, line 12c All agreements between the Trust and service providers authorized to conduct transactions on behalf of the Trust are provided to Trust counsel for review before execution to ensure that, wherever applicable, the agreement contains appropriate restrictions or other protections against prohibited transactions with parties in interest. Additionally, each Trustee has a duty to disclose to the Board any conflict of interest as soon as it is discovered by the Trustee. In particular, the Trustee will disclose a conflict of interest prior to any Board or Committee decision on the matter related to the conflict of interest. Upon the Trustee's first attendance at a Board meeting, the Trustee submits a signed conflict of interest disclosure to the Board on a form approved by the Board and updates such disclosures upon discovering a change. If any member of a Committee or of the Board believes that a conflict of interest exists, then the Committee member or Board member asks that a determination of conflict of interest be made by the Committee or Board. If the determination involves a Trustee, then the Trustee is excused from the meeting while the Board or Committee determines if there is a conflict of interest. A Trustee who disagrees with the decision can appeal the decision to the chairperson of the Trust (or if the Trustee is the chairperson, then he or she can appeal the decision to the vice chair of the Trust), whose judgment is final. When a Trustee decides that he or she has a conflict of interest or the Board or Committee decides that a Trustee has a conflict of interest, the Trustee leaves the meeting during all discussions and voting on the transaction or compensation arrangement that caused the conflict of interest. The minutes of the Board and Committee meetings reflect when a person has a conflict of interest and reflect that the person was not present for discussion or voting on that issue. The Board or Committee will take appropriate action if it discovers that a Trustee violated the conflict of interest policy. The policy is reviewed by the Board of Trustees annually. 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. The Trust does issue Forms W-2 for non-dependent benefits, if applicable. 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 Vimly Benefit Solutions, Inc. at: P.O. Box 6, Mukilteo, WA 98275. Form 990, Part VII, Section A, Line 1A: The Trust does not compensate any of the members of the Board of Trustees. The Board is currently composed of seven individuals, all of whom are members of Local 27. The Chair of the Trust is also a Director of Local 27. The Chair of the Trust, as part of his employment expectations, understands that he must serve on this Board of Trustees. His regular compensation takes into consideration services performed by him in regard to the Trust. The other Trustees serve on a voluntary basis, and receive no known compensation from their employers, or any other party, for their services on this Board of Trustees. The Trust does not readily have access to information related to the compensation paid by other entities to the Trustees. FORM 990, Page 1, Box B The original return was filed before the trust's financial records were completely assembled for the year ended December 31, 2022. As a result, the original return was filed with incomplete financial information and an incomplete Schedule R. This amended return has been filed to reflect the complete status and activity of the trust. Seattle Fire Fighters Union Local 27 517 2nd Avenue West Seattle WA 981193927 910635137 To support fire fighters in the city of Seattle, Washington. WA 501(c)(5) N/A 0 City of Seattle 600 4th Avenue Floor 1 Seattle WA 981244726 916001275 Local government responsible for the City of Seattle, WA WA N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1