2025-10-15T16:44:26-05:00 2024-12-31 910614823 SCHOEDEL & SCHOEDEL CPAS PLLC 422 W RIVERSIDE AVE STE 1420 SPOKANE WA 992010395 990 2024-01-01 916532370 Fraternal Order of Police - Member Benefits Trust WEST 5033318200 PO Box 4148 Portland OR 97208 Jeff Harpster Chairman of the Board 5033318200 2025-10-13 1 1 SCOTT OPPERUD CPA P00542597 5097472158 2025-10-15 2024 2025-03-06 01:10:19Z Jeff Harpster PO Box 4148 Portland OR 97208 3027173 0 X N/A X 2001 WA To provide qualified health and welfare benefits. 8 8 0 0 0 0 0 0 1854719 2184465 113130 250214 0 0 1967849 2434679 0 0 1397387 1562520 0 0 0 0 0 129091 153736 1526478 1716256 441371 718423 6923642 8403158 25612 73697 6898030 8329461 X The Trust fund was organized to enable members of the Fraternal Order of Police, and other public safety and corrections officers who share an employment-related common bond with members of the Fraternal Order of Police, to use their collective purchasing power to secure competitively priced insurance products. 0 0 The Trust provides an entity to which contributions from participating employers or participating employee organizations, and contributions from participating members (to the extent permitted by the Trustees), can be paid.In addition, the Trust provides an entity through which the Trustees can create and administer one or more employee welfare benefit programs. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 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 1 0 1 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 1 1 0 0 0 X William C Earhart Co Inc 5033318200 3140 NE Broadway Portland OR 97208 X Jeff Harpster Chairman 1.00 X X 0 0 0 Jack Simington Trustee 1.00 X 0 0 0 Tim Borchardt Trustee 1.00 X 0 0 0 Randy Hedin-Baugh Trustee 1.00 X 0 0 0 David Singley Trustee 1.00 X 0 0 0 Trevor Clark Trustee 1.00 X 0 0 0 Fernando Ramos Trustee 1.00 X 0 0 0 Marcus Connor Trustee 1.00 X 0 0 0 0 0 0 0 0 0 0 0 Employer contributions 525100 2184465 2184465 2184465 193172 193172 649536 592494 57042 57042 57042 2434679 2184465 0 250214 1562520 43800 4040 13750 51820 6274 17135 6791 4034 2736 PCORI Fees 2805 Debit card fees 551 1716256 430700 526379 165778 105411 94362 147218 11517 13993 6221285 7610157 6923642 8403158 6000 2288 10005 62094 9607 9315 25612 73697 X 0 0 0 0 6898030 8329461 6898030 8329461 6923642 8403158 718423 713008 0 X 0 1 X 0 0 0 Premiums due to insurer 9315 9315 3147687 713008 713008 2434679 0 2434679 1716548 9607 9607 1706941 9315 9315 1716256 Part XII, Line 2d - Other Adjustments: Premiums due to insurer at the beginning of the year 9,607. Part XII, Line 4b - Other Adjustments: Premiums due to insurer at the end of the year 9,315. Form 990, Part VI, Section A, line 3 The Trust has contracted with William C. Earhart Co., Inc., a third-party administrator, to execute trustee directives and the day to day operations of the Trust. Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the Board of Trustees. Form 990, Part VI, Section B, line 11b The Form 990 was prepared under the guidance of the Trust's consultants, advisors, and legal counsel by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of the Trust's financial statements and Form 990 were first provided to the Trust's consultants, advisors, and legal counsel who reviewed the Form 990 for accuracy and completeness. Any questions, concerns or issues raised by them were addressed, and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Board of Trustees for its review and approval. Any additional questions, concerns or issues raised by the Board of Trustees 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 Board of Trustees. Form 990, Part VI, Section B, line 12c All agreements between the Trust and service providers authorized to conduct transactions on behalf of the Trust are provided to Trust counsel for review before execution to ensure that, wherever applicable, the agreement contains appropriate restrictions or other protections against prohibited transactions with parties in interest. Additionally, each Trustee has a duty to disclose to the Board any conflict of interest as soon as it is discovered by the Trustee. In particular, the Trustee will disclose a conflict of interest prior to any Board decision on the matter related to the conflict of interest. If any member of the Board believes that a conflict of interest exists, then the Board member asks that a determination of conflict of interest be made by the Board. If the determination involves a Trustee, then the Trustee is excused from the meeting while the Board determines if there is a conflict of interest. A Trustee who disagrees with the decision can appeal the decision to the chairperson of the Trust (or if the Trustee is the chairperson, then he or she can appeal the decision to the vice chair of the Trust), whose judgment is final. When a Trustee decides that he or she has a conflict of interest or the Board decides that a Trustee has a conflict of interest, the Trustee leaves the meeting during all discussions and votes on the transaction or compensation arrangement that caused the conflict of interest. The minutes of the Board meetings reflect when a person has a conflict of interest and reflect that the person was not present for discussion or voting on that issue. The Board will take appropriate action if it discovers that a Trustee violated the conflict of interest policy. Form 990, Part VI, Section C, line 19 The Trust's governing documents, financial statements and Form 990 are available to the public upon written request by contacting the Trust in care of William C. Earhart Company, Inc. at: PO Box 4148, Portland, OR, 97208. Washington State Lodge of the Fraternal Order of Police 2839 W Kennewick Ave PMB 356 Kennewick WA 99336 911739886 Fraternal organization WA 501(c)(8) & (c)(10) N/A 0 Kennewick Police Management Association Pasco Police Officers Association Benton County Deputy Sheriff's Guild Richland Police Benefit Association Kennewick Police Association Mason County Franklin County City of Spokane City of Tumwater Kennewick Police Commanders City of Shelton City of Sunnyside City of Union Gap Whatcom County Kennewick Police Support Specialists Burlington Police Sedro-Woolley PSG Yakima Police City of Lakewood City of Richland Kennewick Police Management Mason County (MRA) Pasco Police Officers Association Snoqualmie Police Association Algona Police Officer Association City of Yelm Police Milton Police Officers Association Black Diamond Police Officers Association City of Black Diamond Duvall Police Officers Association Lakewood Police Management Guild Thurston County DSA Lodge #38 Yakima County Sheriff's Office Management King County FOP Lodge #37 Yakima County City of Richland Bremerton Police Officers 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1