2025-11-12T11:58:19-06:00 2024-12-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2024-01-01 833466731 VIGILANT CONSTRUCTION TRUST OF ARIZONA VIGI 2068592600 PO BOX 6 MUKILTEO WA 98275 RODGER GLOS CHAIRMAN 2068592600 2025-11-06 1 1 CHRISTI JONES CPA P01235845 5093230272 2025-11-06 2024 2025-03-06 01:10:19Z RODGER GLOS 6825 SW SANDBURG STREET TIGARD OR 97223 4220622 0 X WWW.VIGILANT.ORG X 2019 AZ TO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS THROUGH GROUP INSURANCE ARRANGEMENTS. 3 0 0 0 0 0 0 0 4150288 4216695 256 3070 0 857 4150544 4220622 0 0 3656568 3705396 0 0 0 0 0 477199 501397 4133767 4206793 16777 13829 97596 83248 93705 65528 3891 17720 THE TRUST WAS ESTABLISHED TO PROVIDE PROGRAMS OF HEALTH AND OTHER WELFARE BENEFITS FOR EMPLOYEES OF PARTICIPATING EMPLOYERS. 0 0 THE TRUST WAS ESTABLISHED TO HOLD INSURANCE POLICIES THROUGH WHICH PARTICIPATING EMPLOYERS CAN PROVIDE PROGRAMS OF HEALTH AND OTHER INSURANCE BENEFITS UNDER THE EMPLOYEE BENEFIT PLANS THEY MAINTAIN FOR THEIR EMPLOYEES AND DEPENDENTS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 8 0 1 0 0 0 0 0 0 0 0 0 X 3 0 1 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X VIMLY BENEFIT SOLUTIONS INC 4257717359 12121 HARBOUR REACH DRIVE SUITE 105 MUKILTEO WA 98275 X X RODGER GLOS CHAIRMAN 2.00 X X 0 0 0 BRITTANY BIALOSZYNSKI TRUSTEE 1.00 X 0 0 0 JENNIFER GUILLIAMS TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 DIMARTINO ASSOCIATES 1325 FOURTH AVE STE 1705 SEATTLE WA 98101 CONSULTING SERVICES 112966 1 EMPLOYER CONTRIBUTIONS 525100 4190487 4190487 PARTICIPANT CONTRIBUTI 525100 26208 26208 4216695 3070 3070 LATE FEES 525100 857 857 857 4220622 4217552 0 3070 3705396 122828 9300 363425 1297 4547 4206793 5583 26799 83649 48229 2368 8198 5996 22 97596 83248 0 1123 93705 58861 0 5544 93705 65528 X 0 0 0 0 3891 17720 3891 17720 97596 83248 13829 0 X X 0 1 X 0 0 0 PREMIUMS DUE TO INSURERS 5544 5544 X 4220622 0 4220622 0 4220622 4201249 0 4201249 5544 5544 4206793 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE ASSETS OF THE PLAN IS QUALIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE NET INVESTMENT INCOME OF THE TRUST IS EXEMPT FROM INCOME TAXES. THE TRUST OBTAINED ITS LATEST TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) WITH AN EFFECTIVE DATE OF EXEMPTION OF DECEMBER 21, 2021. IN THE LETTER, THE IRS STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE BOARD OF TRUSTEES AND LEGAL COUNSEL BELIEVE THE TRUST AND RELATED PLAN ARE DESIGNED AND HAVE BEEN OPERATED THROUGH DECEMBER 31, 2024, IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. 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 SUBSTANTIATED 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 AND 2023, 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, AND THE PLAN COULD BE SUBJECT TO INCOME TAX IF CERTAIN ISSUES WERE FOUND BY THE IRS THAT COULD RESULT IN THE DISQUALIFICATION OF THE TAX-EXEMPT STATUS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN PREMIUMS DUE TO INSURERS 5,544. VIGILANT SERVICES INC VIGILANT SERVICES, INC. IS A WHOLLY OWNED SUBSIDIARY OF VIGILANT. 52732 DURING THE YEAR ENDED DECEMBER 31, 2024, THE TRUST PAID VIGILANT SERVICES, INC. $52,732 IN CONSULTING AND ADMINISTRATION SERVICE FEES, WHICH ARE BASED ON THE CONTRIBUTIONS RECEIVED. 0 VIGILANT DEREK GLOS IS THE PRESIDENT OF VIGILANT AND RELATED TO THE CHAIRMAN. VIGILANT IS THE ENDORSING SPONSOR OF THE TRUST AND RELATED PLAN. DURING THE YEAR ENDED DECEMBER 31, 2024, A FAMILY RELATIONSHIP WAS PRESENT BETWEEN RELATED ENTITIES. 0 FORM 990, PART VI, SECTION A, LINE 2 RODGER GLOS IS A TRUSTEE OF THE TRUST AND EMPLOYED BY VIGILANT SERVICES, INC. VIGILANT SERVICES, INC. PROVIDES MANAGEMENT AND CONSULTING SERVICES TO THE TRUST. RODGER GLOS IS ALSO RELATED TO DEREK GLOS, PRESIDENT OF VIGILANT. VIGILANT IS THE ENDORSING SPONSOR OF THE TRUST AND RELATED PLAN. FORM 990, PART VI, SECTION A, LINE 3 THE TRUST HAS CONTRACTED WITH A THIRD-PARTY ADMINISTRATOR (VIMLY BENEFIT SOLUTIONS, INC.) TO PROVIDE BOOKKEEPING AND ADMINISTRATIVE SERVICES, AND WITH VIGILANT SERVICES, INC. TO PROVIDE SERVICE COORDINATION, ADMINISTRATION, COMPLIANCE, AND MONITORING SERVICES, AS WELL AS CERTAIN MARKETING SERVICES. FORM 990, PART VI, SECTION A, LINE 7A THE TRUST IS TO BE ADMINISTERED BY A BOARD OF TRUSTEES COMPOSED OF AT LEAST THREE TRUSTEE POSITIONS, PROVIDED THAT AT ALL TIMES A MAJORITY OF THE CURRENT TRUSTEES ARE EMPLOYEES OR OWNERS OF PARTICIPATING EMPLOYERS. INITIALLY THERE WAS NOT A SUFFICIENT POOL OF INDIVIDUALS WILLING TO SERVE AS TRUSTEE. THEREFORE, THE TRUST AGREEMENT REQUIREMENT OF AT LEAST THREE TRUSTEES WAS SUSPENDED, AND THE ENDORSING SPONSOR OF THE TRUST, VIGILANT, APPOINTED THE INITIAL SOLE TRUSTEE. IN THE EVENT OF A TRUSTEE VACANCY, THE REMAINING TRUSTEES WILL, BY MAJORITY VOTE, NOMINATE AN INDIVIDUAL TO SERVE AS A SUCCESSOR TRUSTEE. ADDITIONALLY, VIGILANT, AT ITS DISCRETION, MAY ALSO NOMINATE AN INDIVIDUAL TO FILL THE VACANT POSITION. IF THERE IS ONLY ONE NOMINATION AND NO ADDITIONAL NOMINATIONS ARE RECEIVED, THE NOMINATED INDIVIDUAL WILL BE APPOINTED TO THE BOARD OF TRUSTEES THE FOLLOWING NOTICE OF THE NOMINATION MAILED BY THE ADMINISTRATIVE OFFICE TO ALL PARTICIPATING EMPLOYERS. IF, WITHIN THIRTY DAYS OF THE MAILING, PARTICIPATING EMPLOYERS WHOSE CONTRIBUTIONS TO THE TRUST EXCEED 50% OF ALL CONTRIBUTIONS DURING THE PRECEDING YEAR OBJECT TO THE NEW TRUSTEE, THE TRUSTEE NOMINATION WILL BE WITHDRAWN AND A NEW TRUSTEE WILL BE NOMINATED. THE NEW TRUSTEE MAY ACT AS A TRUSTEE DURING THE NOTICE PERIOD. IF BOTH THE CURRENT TRUSTEES AND VIGILANT NOMINATE NEW TRUSTEES, THE ADMINISTRATIVE OFFICE WILL PREPARE AND MAIL A BALLOT FOR THE PURPOSE OF CHOOSING THE INDIVIDUALS TO FILL THE CONTESTED TRUSTEE POSITIONS. BALLOTS WILL IDENTIFY THE NOMINEES AND WILL BE MAILED TO ALL PARTICIPATING EMPLOYERS. EACH PARTICIPATING EMPLOYER WILL BE ENTITLED TO ONE VOTE FOR EACH TRUSTEE POSITION. BALLOTS MUST BE RECEIVED WITHIN THIRTY DAYS OF THE DATE OF MAILING TO BE COUNTED. THE NOMINEE THAT RECEIVES THE MAJORITY OF THE VOTES CAST WILL BE APPOINTED TO THE BOARD OF TRUSTEES. IN THE EVENT OF A TIE, THE VOTES WILL BE WEIGHED BY THE AMOUNT OF THE CONTRIBUTIONS EACH VOTING PARTICIPATING EMPLOYER HAS MADE TO THE TRUST IN THE PRECEDING YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED UNDER THE GUIDANCE OF THE BOARD OF TRUSTEES BY THE INDEPENDENT ACCOUNTING FIRM ANASTASI, MOORE & MARTIN 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 CHAIRMAN OF THE BOARD OF TRUSTEES FOR HIS REVIEW AND APPROVAL. ANY ADDITIONAL QUESTIONS, CONCERNS OR ISSUES RAISED BY THE CHAIRMAN WERE ADDRESSED AND ANY NECESSARY REVISIONS WERE MADE TO THE FORM 990. THE FINAL VERSION OF THE FORM 990 WAS REVIEWED AND APPROVED FOR FILING BY THE CHAIRMAN. THE FINAL VERSION OF THE FORM 990 WAS MADE AVAILABLE TO THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL PROPOSED RELATIONSHIPS AND CONTRACTS WITH SERVICE PROVIDERS, AS WELL AS ALL PROPOSED INVESTMENTS THAT WOULD BE MADE BY THE TRUST, ARE PROVIDED TO AND REVIEWED BY TRUST LEGAL COUNSEL FOR COMPLIANCE WITH THE PROHIBITED TRANSACTION PROVISIONS OF ERISA. ADDITIONALLY, EACH PARTY-IN-INTEREST (FIDUCIARY OR SERVICE PROVIDER) HAS AN ONGOING DUTY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF TRUSTEES ABOUT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AS SOON AS SUCH FACTS BECOME KNOWN OR SHOULD HAVE BECOME KNOWN. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST SENT TO VIMLY BENEFIT SOLUTIONS, INC. AT: P.O. BOX 6, MUKILTEO, WA 98275. FORM 990, PART VII, SECTION A, LINE 1A: THE TRUST DOES NOT COMPENSATE THE TRUSTEES, AS THE TRUSTEES SERVE ON A VOLUNTARY BASIS. THE CHAIRMAN OF THE BOARD OF TRUSTEES IS COMPENSATED FOR HIS SERVICES TO VIGILANT SERVICES, INC., WHICH PROVIDES MANAGEMENT AND CONSULTING SERVICES TO THE TRUST. THE TRUST DOES NOT READILY HAVE ACCESS TO INFORMATION RELATED TO COMPENSATION PAID BY OTHER ENTITIES. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE FILING THE PRIOR FORM 990. VIGILANT 6825 SW SANDBURG STREET TIGARD OR 97223 930496390 ASSIST EMPLOYERS WITH EMPLOYER/EMPLOYEE RELATIONS, SAFETY, & COMMUNICATIONS. 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