2025-10-31T10:36:09-05:00 2024-12-31 202122306 GBQ PARTNERS LLC 230 WEST STREET SUITE 700 COLUMBUS OH 43215 990 2024-01-01 311627246 WHITE CASTLE SYSTEM INC WELFARE DIRECT REIMBURSEMENT TRUST WHIT 6142285781 PO BOX 1498 555 EDGAR WALDO WAY COLUMBUS OH 43215 NINA MARATTO SR. DIRECTOR OF BENEFITS & ORG. DEV 6142285781 2025-10-29 1 1 KATHLEEN M MOSELEY P00116760 6142211120 2025-10-29 2024 2025-03-06 01:10:19Z NINA MARATTO PO BOX 1498 555 EDGAR WALDO WAY COLUMBUS OH 43215 1332735 0 X N/A X 2001 OH HOLD PARTICIPANT AND SPONSOR CONTRIBUTIONS TO REIMBURSE ACTIVE PARTICIPANTS OF THE WHITE CASTLE SYSTEM, INC. WELFARE DIRECT REIMBURSEMENT PLAN FOR DENTAL AND VISION EXPENSES AND TO PROVIDE MEDICARE REIMBURSEMENTS TO ELIGIBLE RETIREES. 4 0 0 0 0 0 0 0 1360057 1332735 0 0 0 0 1360057 1332735 0 0 1320987 1324776 0 0 0 0 0 0 0 1320987 1324776 39070 7959 112997 120956 0 0 112997 120956 HOLD PARTICIPANT AND SPONSOR CONTRIBUTIONS TO REIMBURSE ACTIVE PARTICIPANTS OF THE WHITE CASTLE SYSTEM, INC. WELFARE BENEFITS DIRECT REIMBURSEMENT PLAN FOR DENTAL AND VISION EXPENSES, AND TO PROVIDE MEDICARE REIMBURSEMENTS TO ELIGIBLE RETIREES. 0 0 1324776 0 0 REIMBURSE $1,324,776 TO PARTICIPANTS OF THE WHITE CASTLE SYSTEM, INC. WELFARE BENEFIT DRECT REIMBURSEMENT PLAN FOR DENTAL AND VISION EXPENSES AND PROVIDE MEDICARE REIMBURSEMENTS. 1324776 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 OH X JOHN F KELLEY III 6142285781 555 EDGAR WALDO WAY COLUMBUS OH 43215 X R ANTHONY JOSEPH DIRECTOR 1.00 38.50 X 0 0 0 JOHN F KELLEY III DIRECTOR 1.00 38.50 X 0 0 0 ROBERT C LILIENSTERN DIRECTOR 1.00 38.50 X 0 0 0 NINA C MARATTO DIRECTOR 1.00 38.50 X 0 0 0 0 0 0 0 0 0 0 0 SPONSOR CONTRIBUTIONS 525292 757110 757110 PARTICIPANT CONTRIBUTI 525292 575625 575625 1332735 1332735 1332735 0 0 1324776 1324776 1324776 1324776 0 0 112997 120956 112997 120956 0 0 X 0 0 0 0 112997 120956 112997 120956 112997 120956 7959 0 X X 0 1 X 1 0 0 X 1332735 0 1332735 0 1332735 1324776 0 1324776 0 1324776 PART X, LINE 2: 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. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCH. D TOTAL ADDITIONS TO NET ASSETS ATTRIBUTED TO CONTRIBUTIONS WAS $ 1,332,735. THE NET ASSETS ATTRIBUTED TO DENTAL AND VISION BENEFITS PAID AND MEDICARE PREMIUM REIMBURSEMENTS MADE WAS $ 1,324,776. THIS LEFT A PLAN GAIN IN THE AMOUNT OF $ 7,959. FORM 990, PART VI, SECTION A, LINE 8A THE ORGANIZATION IS A VEBA TRUST, WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO THE FIDUCIARY GOVERNANCE AND OVERSIGHT RULES OF ERISA. AS SUCH, THE EMPLOYER, IN ITS CAPACITY AS THE SETTLOR OF THE VEBA TRUST AND PLAN SPONSOR/NAMED FIDUCIARY OF THE EMPLOYEE BENEFIT PLAN, IS THE GOVERNING BODY OF THE ORGANIZATION. ANY DOCUMENTATION OF MEETINGS HELD OR ACTIONS UNDERTAKEN WITH RESPECT TO THE VEBA TRUST ARE RETAINED IN THE EMPLOYER'S RECORDS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION IS A VEBA TRUST, WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO THE FIDUCIARY GOVERNANCE AND OVERSIGHT RULES OF ERISA. AS SUCH, THE EMPLOYER, IN ITS CAPACITY AS THE SETTLOR OF THE VEBA TRUST AND PLAN SPONSOR/NAMED FIDUCIARY OF THE EMPLOYEE BENEFIT PLAN, IS THE GOVERNING BODY OF THE ORGANIZATION. ANY DOCUMENTATION OF MEETINGS HELD OR ACTIONS UNDERTAKEN WITH RESPECT TO THE VEBA TRUST ARE RETAINED IN THE EMPLOYER'S RECORDS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY A TRUSTEE AND LEGAL COUNSEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION IS A VEBA TRUST WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO THE DISCLOSURE REQUIREMENTS OF ERISA. AS SUCH, ALL DISCLOSURES ARE MADE IN ACCORDANCE WITH THE REQUIREMENTS OF ERISA TO THOSE PARTIES WITH RIGHTS UNDER ERISA. 990 PART VI LINE 12: THE ORGANIZATION IS A VEBA TRUST WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO PROHIBITED TRANSACTION AND PARTY-IN-INTEREST RULES OF ERISA. AS SUCH, IT IS NOT NECESSARY FOR THE ORGANIZTION TO SEPARATELY ESTABLISH A CONFLICT OF INTEREST POLICY GIVEN THE PROTECTIONS AFFORDED PARTICIPANTS AND BENEFICIARIES UNDER ERISA. 990 PART VI LINE 13: THE ORGANIZATION IS A VEBA TRUST WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO PROHIBITED TRANSACTION AND PARTY-IN-INTEREST RULES OF ERISA. AS SUCH, IT IS NOT NECESSARY FOR THE ORGANIZTION TO SEPARATELY ESTABLISH A CONFLICT OF INTEREST POLICY GIVEN THE PROTECTIONS AFFORDED PARTICIPANTS AND BENEFICIARIES UNDER ERISA. 990 PART VI LINE 14: THE ORGANIZATION IS A VEBA TRUST WHICH FUNDS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO PROHIBITED TRANSACTION AND PARTY-IN-INTEREST RULES OF ERISA. AS SUCH, IT IS NOT NECESSARY FOR THE ORGANIZTION TO SEPARATELY ESTABLISH A CONFLICT OF INTEREST POLICY GIVEN THE PROTECTIONS AFFORDED PARTICIPANTS AND BENEFICIARIES UNDER ERISA. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. WHITE CASTLE SYSTEM INC 555 EDGAR WALDO WAY COLUMBUS OH 43215 314340520 TRUST SETTLOR OH N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 WHITE CASTLE SYSTEM INC S 757110 FAIR MARKET VALUE