2024-09-05T15:43:16-05:00 2023-12-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2023-01-01 276863381 BOISE FIRE & POLICE TRUST BOIS 8009863109 12121 HARBOUR REACH DR 105 MUKILTEO WA 98275 JASON SHUEY CHAIRMAN 8009863109 2024-09-03 1 1 PAUL ANASTASI CPA P00395796 5093230272 2024-09-03 2023 2024-08-08 14:25:15Z JASON SHUEY 12121 HARBOUR REACH DR 105 MUKILTEO WA 98275 27804313 0 X N/A X 2011 ID THE TRUST PROVIDES HOSPITAL, MEDICAL, SURGICAL, DENTAL, VISION AND PRESCRIPTION DRUG BENEFITS FOR ELIGIBLE EMPLOYEES, RETIREES AND THEIR DEPENDENTS IN BOISE FIRE AND POLICE DEPARTMENTS. 6 0 0 0 0 0 0 0 19197649 21139214 716073 743476 0 0 19913722 21882690 0 0 16793573 17569548 0 0 0 0 0 1123864 1181023 17917437 18750571 1996285 3132119 25991976 30181778 2049429 2327704 23942547 27854074 THE TRUST PROVIDES HOSPITAL, MEDICAL, SURGICAL, DENTAL, VISION AND PRESCRIPTION DRUG BENEFITS FOR ELIGIBLE EMPLOYEES, RETIREES AND THEIR DEPENDENTS IN BOISE FIRE AND POLICE DEPARTMENTS. 0 0 THE TRUST PROVIDED HOSPITAL, MEDICAL, SURGICAL, DENTAL, VISION AND PRESCRIPTION DRUG BENEFITS FOR ELIGIBLE EMPLOYEES, RETIREES AND THEIR DEPENDENTS IN BOISE FIRE AND POLICE DEPARTMENTS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 X 6 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X SUZAN KOLB VIMLY BENEFIT SOLUTIONS 2068592600 12121 HARBOUR REACH DR SUITE 105 MUKILTEO WA 98275 JASON SHUEY TRUSTEE 1.00 40.00 X X 0 109234 42044 GUY BOURGEAU TRUSTEE 1.00 40.00 X X 0 146975 53237 JAMES WALKER TRUSTEE 1.00 40.00 X 0 150862 55809 KYLE WILLS TRUSTEE 1.00 40.00 X 0 222512 64961 ASHLEY ROSENBAUM TRUSTEE 1.00 40.00 X 0 137322 53231 PAUL JAGOSH TRUSTEE 1.00 40.00 X 0 151275 53618 0 918180 322900 0 0 1 0 REGENCE BLUE SHIELD 1211 WEST MYRTLE STEET SUITE 110 BOISE ID 83702 CLAIMS ADMINISTRATION 530188 BROWN AND BROWN OF WASHINGTON INC DBA 1501 4TH AVENUE SEATTLE WA 98101 CONSULTING 163449 VIMLY BENEFIT SOLUTIONS 12121 HARBOUR REACH DR SUITE 105 MUKILTEO WA 98275 THIRD-PARTY ADMINISTRATOR 136172 3 EMPLOYER CONTRIBUTIONS 525100 18257711 18257711 PARTICIPANT CONTRIBUTIONS 525100 2881503 2881503 21139214 695999 695999 5969100 5921623 47477 47477 47477 21882690 21139214 0 743476 17569548 695700 62069 14250 48581 288936 24445 22611 19623 PATIENT-CENTERED OUTCOM 4808 18750571 2145966 3618671 515542 498717 263043 577724 9592 10021 22850429 25265958 207404 210687 25991976 30181778 10089 15045 139068 243011 1900272 2069648 2049429 2327704 X 0 0 0 0 23942547 27854074 23942547 27854074 25991976 30181778 X 3132119 948784 -169376 X 0 1 X 0 0 0 ESTIMATED CLAIMS INCURRED BUT NOT REPORTED 1615000 CLAIMS PAYABLE 454648 2069648 X 22782893 948784 948784 21834109 48581 48581 21882690 18701990 0 18701990 48581 48581 18750571 PART X, LINE 2: THE VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION TRUST THAT FUNDS CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) IN APRIL 2014, APPROVING THE TRUST'S APPLICATION FOR TAX-EXEMPT STATUS UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE IRC EFFECTIVE SEPTEMBER 10, 2010. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE TRUSTEES AND THE PLAN ADMINISTRATOR BELIEVE THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THAT THE RELATED TRUST IS TAX-EXEMPT. 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. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF THE LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, AND THE TRUST COULD BE SUBJECT TO INCOME TAX IF CERTAIN ISSUES WERE FOUND BY THE IRS THAT COULD RESULT IN THE DISQUALIFICATION OF THE TRUSTS TAX-EXEMPT STATUS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 KYLE WILLS TRUSTEE 0 222512 0 0 0 0 0 37648 0 27313 0 287473 0 0 JAMES WALKER TRUSTEE 0 150862 0 0 0 0 0 27349 0 28460 0 206671 0 0 PAUL JAGOSH TRUSTEE 0 151275 0 0 0 0 0 26257 0 27361 0 204893 0 0 GUY BOURGEAU TRUSTEE 0 146975 0 0 0 0 0 25757 0 27480 0 200212 0 0 ASHLEY ROSENBAUM TRUSTEE 0 137322 0 0 0 0 0 25952 0 27279 0 190553 0 0 JASON SHUEY TRUSTEE 0 109234 0 0 0 0 0 14777 0 27267 0 151278 0 0 FORM 990, PART VI, SECTION A, LINE 3 DAY TO DAY ADMINISTRATIVE TASKS OF THE TRUST WERE CONTRACTED OUT TO A THIRD PARTY ADMINISTRATOR, VIMLY BENEFIT SOLUTIONS, INC. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO THE BOARD CHAIRMAN AND THIRD PARTY ADMINISTRATOR BEFORE FILING. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PUBLIC RECORDS AVAILABLE TO THE PUBLIC FROM THE IDAHO DEPARTMENT OF INSURANCE. FORM 990, PART XI, LINE 9: CHANGE IN ESTIMATED CLAIMS INCURRED BUT NOT REPORTED 170,000. CHANGE IN CLAIMS PAYABLE -339,376. CITY OF BOISE P O BOX 500 BOISE ID 83701 826000165 CITY GOVERNMENT ID 115 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 CITY OF BOISE S CASH