2024-11-07T09:02:26-08:00 2023-12-31 464370753 Baldwin Moffitt Behm LLP 8399 E Indian School Rd 201 Scottsdale AZ 85251 990 2023-01-01 957045890 Pasadena Firefighters Association Benefit Trust PASA 8337282746 PO Box 6 Mulkiteo WA 98275 Victor Lazaryan Chairman 2024-11-07 true true Robert H Baldwin P00815972 4807369200 2023 2024-10-15 13:58:12Z Victor Lazaryan PO Box 6 Mulkiteo WA 98275 10196802 false X N/A X 1998 CA To pay premium costs for eligible retirees, surviving spouses & dependents. 5 1 0 0 0 561340 568115 312596 260041 2500 0 876436 828156 0 641648 656565 0 0 0 155157 259484 796805 916049 79631 -87893 7423178 8272438 25147 37484 7398031 8234954 The Pasadena Fire Fighters' Association Local 809 establised the benefit trust as a post-retirement medical trust fund to receive employer and employee contributions to fund benefits that reimburse a portion or all costs of premiums for eligible retirees, their surviving spouses and children. false false The purpose of this trust is to pay a portion, or all, of the costs for premiums for approximately 250 eligible retirees and surviving spouses and dependents after September 1, 2001. false false false false false false false false false false false false false false 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 1 0 true 0 false false false false false false false false X 5 1 false true false false false true false true true false false true true true true true true false false false X Vimly Benefit Solutions Inc 2068592608 12121 Harbour Reach Dr Ste 105 Mulkiteo WA 98275 X Victor Lazaryan Chairman 1.00 40.00 X 0 0 0 Scott Austin Trustee 1.00 0.00 X 0 0 0 Josef Konrad Trustee 1.00 40.00 X 0 0 0 Kari Jenkins Trustee 1.00 40.00 X 0 0 0 Chien YU Trustee 1.00 40.00 X 0 0 0 0 false false false 0 0 Employer Contribution 900099 568115 568115 568115 182499 182499 0 0 0 9446188 9368646 77542 77542 77542 0 0 0 0 828156 645657 182499 0 0 0 656565 0 0 0 0 0 0 70391 106312 10998 0 0 32237 27515 0 0 0 0 0 0 0 757 0 0 0 7593 BANK FEE 3132 MISCELLANEOUS EXP 358 Postage and Shipping 191 0 916049 0 0 0 125557 38019 47486 0 22711 0 0 0 0 0 7531 7631 0 7354917 8091764 0 0 0 0 7423178 8272438 25147 37484 25147 37484 X 7398031 8234954 7398031 8234954 7423178 8272438 -87893 924816 X X false true X true false X 1720735 924816 924816 795919 32237 32237 828156 883812 883812 32237 32237 916049 Part X : FIN48 Footnote The Trust received an exemption letter from the Internal Revenue Service (IRS) dated February 18, 1999, stating that the Trust is tax exempt nder the provisions of section 501(c)(9) of the Internal Revenue Code (IRC). In addition, the Plan and Trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the Trust. The Trust has been amended since receiving its original determination letter from the Internal Revenue Service. However, Plan Management believes that the Trust is currently designed and being operated in compliance with the applicable requirements of the IRC. They believe that the Plan and the related trust was exempt from income taxes as of the financial statement date. No federal or state income taxes have been recorded in December 31, 2023 and 2022 for unrelated business taxable income. Accounting principles generally accepted in the Unites States of America require management to evaluate tax positions taken by the Trust and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Trust 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 3 THE ORGANIZATION'S MANAGEMENT DUTIES, INCLUDING ACCOUNTING FUNCTIONS AND PAYMENTS OF BENEFITS TO ITS MEMBERS, ARE PROVIDED BY A THIRD PARTY ADMINISTRATOR, VIMLY BENEFIT SOLUTIONS, INC. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES, ATTORNEY AND ADMINISTRATOR FOR REVIEW PRIOR TO FILING, WITH GUIDANCE FROM THE AUDITOR. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION AND THE BOARD OF TRUSTEES MONITORS AND ENFORCES COMPLIANCE WITH THE ACCEPTANCE OF TRUSTEE GUIDELINES AND RULES, INCLUDING CONFLICT OF INTEREST DISCLOSURE, BY HAVING EACH TRUSTEE COMPLETE AND SIGN A DISCLOSURE AND HAVING THE BOARD OF TRUSTEES REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION INTENDS TO COMPLY WITH ALL REQUIREMENTS UNDER FEDERAL LAW, INCLUDING THE TAX CODE AND THE EMPLOYEE RETIREMENT INCOME SECURITY ACT. IT MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO ALL PARTICIPANTS IN ITS BENEFIT PLAN UPON REQUEST. THE GENERAL PUBLIC HAS ACCESS TO MANY OF THESE DOCUMENTS THROUGH ANNUAL GOVERNMENT FILINGS MADE BY THE ORGANIZATION. Form 990, Part XII, Line 2c THE TRUST DOES NOT HAVE A SEPARATE AUDIT COMMITTEE. HOWEVER, THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT AUDITOR. City of Pasadena 100 North Garfield Ave Pasadena CA 91101 956000759 Contributing employer CA N/A false Pasadena Fire Fighters Assoc Local 809 PO Box 5102 Pasadena CA 91117 956059562 Plan Sponsor CA 501(C)5 N/A false false false false false false false false false false false false false false false false false false false false