2025-11-05T15:35:25-05:00 2024-12-31 260547877 KSDT & CO LLC 9300 S DADELAND BLVD STE 600 MIAMI FL 33156 990 2024-01-01 592477751 PALM BEACH COUNTY FIRE FIGHTERS EMPLOYEES' BENEFITS FUND PALM 5619690729 7240 7TH PL N WEST PALM BEACH FL 33411 ARMAND NAULT CHAIRMAN 5619690729 2025-11-05 true true STACI F GRALNICK-PARRISH CPA P00173189 3056703370 2025-11-05 2024 2025-03-06 01:10:19Z ARMAND NAULT 7240 7TH PL N WEST PALM BEACH FL 33405 48010031 false X X 1985 FL TO PROVIDE HEALTH AND LIFE INSURANCE BENEFITS TO PARTICIPANTS AND THEIR DEPENDENTS. 10 10 8 0 0 42129507 43633702 982268 2775410 529437 304805 43641212 46713917 0 33518269 37938214 8515413 9620826 0 0 4288488 5835129 46322170 53394169 -2680958 -6680252 48152977 44527273 4264233 5488110 43888744 39039163 X TO PROVIDE HEALTH AND LIFE INSURANCE BENEFITS TO PARTICIPANTS AND THEIR DEPENDENTS. false false HEALTH AND LIFE INSURANCE BENEFITS ARE PROVIDED TO PARTICIPANTS AND THEIR DEPENDENTS. HEALTH AND LIFE INSURANCE BENEFITS ARE PROVIDED TO PARTICIPANTS AND THEIR DEPENDENTS false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false true false false false true 10 0 false 8 false false false false false false false false false X 10 10 false false false false false false false true true false false false false true true false false false X MIKE BERGERON 5619696663 7240 7TH PL N WEST PALM BEACH FL 33411 ARMAND NAULT CHAIRMAN 1.50 X X 600 0 0 ANTHONY TOZZI VICE CHAIRMA 1.50 X X 600 0 0 TRACI MOORE SECRETARY 1.50 X X 0 0 0 MATTHEW GAFFNEY TRUSTEE 1.50 X 600 0 0 NICHOLAS GEORGE TRUSTEE 1.50 X 0 0 0 BRADLEY LABAR TRUSTEE 1.50 X 600 0 0 ROBERTTA MANGER TRUSTEE 1.50 X 0 0 0 JEFFREY NEWSOME TRUSTEE 1.50 X 600 0 0 NEAL NIEMCZYK TRUSTEE 1.50 X 0 0 0 BRYAN PRATHER TRUSTEE 1.50 X 600 0 0 MICHAEL BERGERON FINANCE DIRE 40.00 X 88735 0 47198 MICHAEL SEDGWICK DIRECTOR PRO 40.00 X 173295 0 18156 265630 65354 1 false true false EMPLOYER CONTRIBUTIONS 26218212 26218212 EMPLOYEE CONTRIBUTIONS 8850063 8850063 RETIREES CONTRIBUTIONS 8513657 8513657 COBRA CONTRIBUTIONS 51770 51770 43633702 1071524 1071524 3000000 1296114 1703886 1703886 1703886 STOP LOSS RECOVERIES 241747 241747 OTHER INCOME 63058 63058 304805 46713917 45642393 1071524 37938214 402857 7692020 1001735 524214 139103 27202 45218 1356311 80594 143933 229858 260841 SUPPLIES 1446634 IBNR CHANGES 1067738 REPAIRS & MAINTENANCE 534601 MISCELLANEOUS 123102 379994 53394169 0 0 0 3764620 4041798 1951930 2238683 160845 160845 258660 206741 7212300 3000599 3675070 4211701 38034152 33420722 307700 246783 48152977 44527273 246879 237331 52500 95000 3964854 5155779 4264233 5488110 X 43888744 39039163 43888744 39039163 48152977 44527273 -6680252 1830671 X false true X true 531342 531342 6680958 3000599 3680359 4211701 BENEFIT LIABILITIES 4452794 OTHER LIABILITIES 451087 OPERATING LEASE LIABILITY 251898 5155779 X 48499370 1830671 1830671 46668699 45218 45218 46713917 52281213 52281213 45218 1067738 1112956 53394169 SCHEDULE D, PAGE 3, PART X THE PLAN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC 501(C)(9) AND, THEREFORE, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE. IN ADDITION, THE PLAN IS REQUIRED TO OPERATE IN CONFORMITY WITH THE INTERNAL REVENUE CODE (IRC) TO MAINTAIN THE TAX-EXEMPT STATUS. THE TRUSTEES BELIEVE THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THAT THE PLAN 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 IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN HAS TAKEN NO SUCH POSITIONS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX AUDITS FOR THE YEARS ENDING PRIOR TO DECEMBER 31, 2021. SCHEDULE D, PAGE 4, PART XII, LINE 4B IBNR CHANGES 1,067,738 false false false MICHAEL SEDGWICK DIRECTOR PROGRAM M. 173295 18156 191451 FORM 990, PAGE 2, PART III, LINE 4D HEALTH AND LIFE INSURANCE BENEFITS ARE PROVIDED TO PARTICIPANTS AND THEIR DEPENDENTS FORM 990, PAGE 6, PART VI, LINE 11B BOARD OF TRUSTEES REVIEWED THE 990 BEFORE SUBMISSION FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST PALM BEACH COUNTY FF HEALTH CLINIC 7240 7TH PLACE NORTH WEST PALM BEACH FL 33411 364924074 CLINIC FL 2371591 6516909 N/A