2025-08-25T06:59:22-07:00 2023-12-31 911969531 ARVID GARNAAS CPA PS 310 East Magnolia St STE 202 BELLINGHAM WA 98225 990 2023-01-01 844189978 WHATCOM FIREFIGHTERS BENEFITS TRUST WHAT 3603932951 PO BOX 1024 BELLINGHAM WA 98227 THOMAS KETTMAN Trustee 2025-08-25 true true Arvid Garnaas CPA P00568575 3607159303 2023 2025-03-06 01:10:19Z X THOMAS KETTMAN PO BOX 1024 BELLINGHAM WA 98227 352620 false X WHATCOMFIRETRUST.COM X WA The organization was formed to administer and source insurance benefits for our members of IAA Local 106 (Bellingham Unit) as outlined in our collective bargaining agreement. The organization does not utilize any self-insured plans from 2023 and beyond.Medical Benefits:As of 2023, the organization only manages enrollment/un-enrollment/COBRA for its members, the invoices are paid for these benefits directly by the City of Bellingham.Dental/Vision Benefits:The City of Bellingham transfers a payment each month to Whatcom Fire Trust and then we purchase benefits and pay those bills. For the plan years involved that will be any invoices for Delta Dental or VSP Vision (Delta Vision).COBRA Administration:The organization pays a company RedQuote to manage COBRA, its a flat monthly fee. If any members are on COBRA, the checks then get sent to us for Deposit once per month and we coordinate paying those benefits to LEOFF Trust (who provides all our medical insurance plans).Retiree Benefits:Retir 3 0 0 0 0 352620 0 0 352620 0 0 0 0 0 596476 596476 -243856 718946 475090 0 718946 475090 The organization was formed to administer and source insurance benefits for our members of IAA Local 106 (Bellingham Unit) as outlined in our collective bargaining agreement. The organization does not utilize any self-insured plans from 2023 and beyond.Medical Benefits:As of 2023, the organization only manages enrollment/un-enrollment/COBRA for its members, the invoices are paid for these benefits directly by the City of Bellingham.Dental/Vision Benefits:The City of Bellingham transfers a payment each month to Whatcom Fire Trust and then we purchase benefits and pay those bills. For the plan years involved that will be any invoices for Delta Dental or VSP Vision (Delta Vision).COBRA Administration:The organization pays a company RedQuote to manage COBRA, its a flat monthly fee. If any members are on COBRA, the checks then get sent to us for Deposit once per month and we coordinate paying those benefits to LEOFF Trust (who provides all our medical insurance plans).Retiree Benefits:Retir false false Administered and sourced insurance benefits for members of IAA Local 106 (Bellingham Unit) as outlined in the collective bagaining agreement. false false false false false false false false false false false false false false false false false false false 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 0 0 false 0 false false false false false false false false X 3 0 false false false false false false false false false false false false false false false false false false THOMAS KETTMAN 3603932951 PO BOX 1024 BELLINGHAM WA 98227 X THOMAS KETTMAN Trustee 1.00 0.00 X 0 0 0 DANIEL MCDERMOTT Trustee 1.00 0.00 X 0 0 0 CARY GUSTAFSON Trustee 1.00 0.00 X 0 0 0 0 false false false 0 0 DENTAL VISION PREMIUMS 324538 324538 MEDICAL INSURANCE PREMIUM 14706 14706 RETIREE INSURANCE PREMIUM 12280 12280 UNAPPLIED CASH PAYMENT IN 1096 1096 352620 0 0 0 0 0 0 0 0 0 352620 352620 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1889 1889 0 0 0 0 0 0 0 0 0 0 DENTAL VISION COSTS 301089 301089 MEDICAL PREMIUMS 276185 276185 MENTAL HEALTH PREMIUMS 15656 15656 COBRA ADMINISTRATION 1642 1642 15 15 596476 594819 1657 0 718946 475090 0 0 0 0 0 0 0 0 0 0 0 0 0 0 718946 475090 0 0 X 718946 475090 718946 475090 718946 475090 -243856 X false false false Form 990, Part VI, Section B, Line 11b No review was or will be conducted. Form 990, Part VI, Section C, Line 19 No documents available to the public. FORM 990 WHATCOM FIREFIGHTERS BENEFITS TRUST HAD SELF-INSURED HEATH PLANS SUBJECT TO ERISA PRIOR TO 2023. THEY PROPERLY FILED FORM 5500 FOR THE YEARS PRIOR TO 2023. SINCE THEY NO LONGER HAD TO FILE FORM 5500 THERE WAS SOME CONFUSION OF WHAT FILING WAS REQUIRED. IN 2025 THE TRUSTEES DISCOVERED THAT A FORM 990 WAS REQUIRED. THEY IMMEDIATLY HIRED A CPA TO PREPARED THE 2023 AND 2024 RETURNS. WE DO REALIZED THEY ARE LATE AND ARE SUBJECT TO LATE FILING PENALTIES. PLEASE CONSIDER FORGIVING THE APPLICABLE LATE FILING PENALTIES.