2025-11-06T17:57:35-05:00 2024-12-31 260547877 KSDT & CO LLC 9300 S DADELAND BLVD STE 600 MIAMI FL 33156 990 2024-01-01 650739528 PALM BEACH COUNTY FIREFIGHTERS RETIREMENT INSURANCE FUND PALM 5619696663 7240 7TH PLACE NORTH WEST PALM BEACH FL 33413 MICHAEL BERGERON ADM. MANAGER 5619696663 2025-11-06 true STACI F GRALNICK-PARRISH CPA P00173189 3056703370 2025-11-06 2024 2025-03-06 01:10:19Z MICHAEL BERGERON 7240 7TH PLACE NORTH WEST PALM BEACH FL 33411 23051735 false X X 1996 FL TO PROVIDE INSURANCE AND MEDICAL COST REIMBURSEMENTS AND OTHER RELATED BENEFITS TO FIREFIGHTERS RETIRED FROM PALM BEACH COUNTY, FL (EMPLOYER) 8 8 1 0 0 6941939 7540575 4875215 6211345 0 11817154 13751920 0 5818789 5974668 14528 14887 0 0 181578 257530 6014895 6247085 5802259 7504835 107508843 122528249 7950781 8631740 99558062 113896509 X TO PROVIDE INSURANCE AND MEDICAL COST REIMBURSEMENTS AND OTHER RELATED BENEFITS TO FIREFIGHTERS RETIRED FROM PALM BEACH COUNTY, FL (EMPLOYER) false false TO PROVIDE INSURANCE AND MEDICAL COST REIMBURSEMENTS AND OTHER RELATED BENEFITS TO FIREFIGHTERS RETIRED FROM PALM BEACH COUNTY, FL (EMPLOYER) TO PROVIDE INSURANCE AND MEDICAL COST REIMBURSEMENTS AND OTHER RELATED BENEFITS TO FIREFIGHTERS RETIRED FROM PALM BEACH COUNTY, FL (EMPLOYER) false false false false false false false false false false false false false true true true 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 1 true false false false false false false false false X 8 8 false false false false true true false true true false false false false false false false false false X X MIKE BERGERON 5619696663 7240 7TH PLACE NORTH WEST PALM BEACH FL 33411 MICHAEL BERGERON ADM. MANAGER 20.00 X 13784 0 0 RICK RHODES CHAIRMAN 10.00 X 0 0 0 DAVID HOROWITZ TRUSTEE 1.00 X 0 0 0 JOHN FLAHERTY TRUSTEE 1.00 X 0 0 0 DAVID TOOHEY TRUSTEE 1.00 X 0 0 0 JAMES BERRY TRUSTEE 1.00 X 0 0 0 WILLIAM GERLACH TRUSTEE 1.00 X 0 0 0 MICHAEL BASELICE TRUSTEE 1.00 X 0 0 0 13784 false false false CONTRIBUTIONS 900099 7540575 7540575 7540575 6598800 6598800 8912360 9299815 -387455 -387455 -387455 13751920 13751920 5974668 13784 1103 3803 11950 222246 6934 TRAINING & EDUCATION 9753 MISCELLANEOUS 2844 6247085 0 0 0 8005655 10462911 99376615 111926758 126573 138580 107508843 122528249 13560 15334 7937221 8616406 7950781 8631740 X 99558062 113896509 99558062 113896509 107508843 122528249 7504835 6833612 X false false ADVANCED EMPLOYER CONTRIBUTION 8114383 BENEFIT OBLIGATIONS PAYABLE 502023 8616406 X 20363286 6833612 6833612 13529674 222246 222246 13751920 6024839 6024839 222246 222246 6247085 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. FORM 990, PAGE 2, PART III, LINE 4D TO PROVIDE INSURANCE AND MEDICAL COST REIMBURSEMENTS AND OTHER RELATED BENEFITS TO FIREFIGHTERS RETIRED FROM PALM BEACH COUNTY, FL (EMPLOYER) FORM 990, PAGE 6, PART VI, LINE 6 THE FUND HAS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS ELECT BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B TRUSTEE/TREASURER REVIEWS BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 18 DOCUMENTS ARE AVAILABE DURING REGULAR BUSINESS HOURS AT THE FUND OFFICE OR FROM THE FUND TREASURER. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE AT FUND OFFICE DURING REGULAR BUSINESS HOURS.