2024-11-15T15:27:58-06:00 2023-12-31 910614823 SCHOEDEL & SCHOEDEL CPAS PLLC 422 W RIVERSIDE AVE STE 1420 SPOKANE WA 992010395 990 2023-01-01 026162571 Co of Riverside CA VEBA Post-Employment Health Savings Plan Trust VOLU 5098385571 221 N Wall Street 201 Spokane WA 99201 Steven R Sherman Trustee Representative 5093534106 2024-11-13 1 1 SCOTT OPPERUD CPA P00542597 5097472158 2024-11-13 2023 2024-10-15 13:58:12Z Steven R Sherman PO Box 2127 Spokane WA 99210 20553250 0 X N/A X 2002 CA To provide qualified health and welfare benefits through a health reimbursement arrangement (HRA). 1 0 0 0 0 0 0 0 15990616 14290930 -5160764 6262320 0 0 10829852 20553250 0 0 9643198 10196104 0 0 0 0 0 205527 223897 9848725 10420001 981127 10133249 74727774 86130318 24250 1293545 74703524 84836773 To provide participants and their dependents with post-employment medical benefits not provided by Medicare or any other medical insurance contract or plan. 0 0 This trust holds the assets of the County of Riverside, California Voluntary Employees' Beneficiary Association Post-Employment Health Savings Plan. The Plan is a defined contribution, health and welfare benefit plan commonly referred to as a "health reimbursement arrangement" plan. The Plan is designed to be a tax-free account for participants to pay post-employment medical benefits not provided by Medicare, or any other medical insurance contract or plan. The payments or reimbursements may not be made for items paid or payable by any other insurance contract or plan, or for expenses that are deducted by the participant under any Section of the Internal Revenue Code. The aforementioned expenses must be expenses of the participants, the spouses of the participants and/or the dependents of the participants. 0 0 0 0 0 0 0 0 0 0 1 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 2 0 1 0 0 0 0 0 0 0 0 0 X 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 X Arthur J Gallagher & Co 8008888322 221 N Wall Street Suite 201 Spokane WA 99201 Washington Trust Bank Trustee 2.00 X 0 11618 0 0 11618 0 0 0 0 0 HealthInvest Master Trust 221 N Wall Street Suite 201 Spokane WA 99201 Administration 210847 1 Plan contributions 525100 14290930 14290930 14290930 6262320 6262320 20553250 14290930 0 6262320 10196104 4500 8550 210847 10420001 111377 1371867 74616397 84758451 74727774 86130318 24250 1293545 24250 1293545 X 74703524 84836773 74703524 84836773 74727774 86130318 10133249 0 X 0 1 X 0 0 0 Investment in HealthInvest Master Trust 84758451 F 84758451 Benefits payable 19992 Deferred contributions 1273553 1293545 20553250 0 20553250 0 20553250 10420001 0 10420001 0 10420001 Form 990, Part VI, Section A, line 7a The Trust holds the assets of the County of Riverside, California Voluntary Employees' Beneficiary Association Post-Employment Health Savings Plan (the Plan). The corporate trustee executes certain directives of the administrator which is the County of Riverside, California (the County). The County may replace the corporate trustee at any time. Form 990, Part VI, Section A, line 7b The Trust holds the assets of the County of Riverside, California Voluntary Employees' Beneficiary Association Post-Employment Health Savings Plan (the Plan). The corporate trustee executes certain directives of the administrator which is the County of Riverside, California (the County). The County retains responsibility for the oversight and administration of the Plan. Form 990, Part VI, Section A, line 8a The Trust holds the assets of the County of Riverside, California Voluntary Employees' Beneficiary Association Post-Employment Health Savings Plan (the Plan). The corporate trustee executes certain directives of the administrator which is the County of Riverside, California. No trustee meetings are held; however, all directives and communications between the trustee and plan sponsor are documented and retained. In addition, any changes in the administration of the Plan, or in policies or procedures of the Plan and all amendments to the Plan are communicated in writing to all participants. Form 990, Part VI, Section A, line 8b The Trust does not have any committees with the 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 Plan Administrator (County of Riverside, California) 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 authorized representatives of the County of Riverside, California for their review and approval. Any additional questions, concerns or issues raised by the County of Riverside, California were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was provided to the corporate trustee for final review and approval to file. Form 990, Part VI, Section B, line 12a: The conflict of interest policy of the County of Riverside, California is available to the public upon written request by contacting the County of Riverside, California at PO Box 1569; Riverside, CA 92502. Form 990, Part VI, Section C, line 19 The Trust's governing documents and financial statements are available to the public upon written request by contacting the Trust at: 221 N Wall Street, Suite 201; Spokane, WA 99201. The Trust itself does not have conflict of interest or whistleblower policies. However, the County of Riverside, California, the Trust sponsor, has these policies, which are available to the public upon written request by contacting the County of Riverside, California at PO Box 1569; Riverside, CA 92502. County of Riverside California PO Box 1569 Riverside CA 925021569 956000930 Local government responsible for the County of Riverside, CA CA N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1