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 367467678 VIGILANT GROUP BENEFITS TRUST VIGI 4257717359 PO BOX 6 MUKILTEO WA 98275 RODGER GLOS CHAIRMAN 4257717359 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 25908398 0 X WWW.VIGILANT.ORG X 2007 OR TO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS THROUGH GROUP INSURANCE ARRANGEMENTS. 3 0 0 0 0 0 0 0 24614122 25869145 5787 25953 0 13300 24619909 25908398 0 0 22627238 23826217 0 0 0 0 0 1909981 1997283 24537219 25823500 82690 84898 1298533 1732079 639782 988430 658751 743649 TO PROVIDE A TRUST UNDER WHICH VIGILANT, A TRADE ASSOCIATION, AND PARTICIPATING EMPLOYERS MAKE CERTAIN HEALTH AND WELFARE BENEFITS AVAILABLE TO AND FOR THE EXCLUSIVE BENEFIT OF ELIGIBLE 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 11 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 4.00 X X 0 0 0 TOM JACKMAN TRUSTEE 1.00 X 0 0 0 MARY BETH BUTKOVIC 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 647127 VIGILANT SERVICES INC 6825 SW SANDBURG ST TIGARD OR 97223 MANAGEMENT & CONSULTING SERVICES 323453 VIMLY BENEFIT SOLUTIONS INC 12121 HARBOUR REACH DRIVE SUITE 10 MUKILTEO WA 98275 THIRD-PARTY ADMINISTRATIVE SERVICES 254757 3 EMPLOYER CONTRIBUTIONS, NET 525100 25768556 25768556 PARTICIPANT CONTRIBUTIONS, NET 525100 100589 100589 25869145 25953 25953 LATE FEES 525100 13300 13300 13300 25908398 25882445 0 25953 23826217 578355 819 17200 1375909 4403 20597 25823500 122706 233665 1159411 1456353 15323 21782 1093 20279 1298533 1732079 10311 13890 552400 800848 77071 173692 639782 988430 X 0 0 0 0 658751 743649 658751 743649 1298533 1732079 84898 0 X X 0 1 X 0 0 0 PREMIUMS DUE TO INSURERS 173692 173692 X 25908398 0 25908398 0 25908398 25726879 0 25726879 96621 96621 25823500 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 JUNE 25, 2020. 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 96,621. VIGILANT SERVICES INC VIGILANT SERVICES, INC. IS A WHOLLY OWNED SUBSIDIARY OF VIGILANT. 323453 DURING THE YEAR ENDED DECEMBER 31, 2024, THE TRUST PAID VIGILANT SERVICES, INC. $334,479 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 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 ADMINISTERED BY A BOARD OF TRUSTEES CONSISTING OF ONE TO SEVEN TRUSTEES, AND BENEFITS MANAGERS CONSISTING OF ONE TO SEVEN INDIVIDUALS OR BUSINESSES. THE TRUSTEES AND THE BENEFITS MANAGERS ARE APPOINTED BY AND SERVE WITH THE APPROVAL OF VIGILANT OR ITS SUCCESSOR ORGANIZATION. AN INDIVIDUAL SERVING AS BENEFITS MANAGER WILL NOT BE AN EMPLOYEE OR OFFICER OF ANY INSURANCE CARRIER FROM WHICH THE TRUST PURCHASES COVERAGE ON BEHALF OF PARTICIPANTS AND THEIR DEPENDENTS. VIGILANT WILL PROVIDE PARTICIPATING EMPLOYERS WITH NOTICE OF THE APPOINTMENT OF ANY TRUSTEE AND THE APPOINTMENT WILL BE SUBJECT TO THE APPROVAL OF PARTICIPATING EMPLOYERS. EMPLOYER APPROVAL WILL BE PRESUMED UNLESS A WRITTEN INSTRUMENT SIGNED ON BEHALF OF PARTICIPATING EMPLOYERS WHOSE CONTRIBUTIONS DURING THE PRECEDING 12 MONTHS TOTALED MORE THAN 75 PERCENT OF ALL CONTRIBUTIONS BY THE TRUST REJECTS THE APPOINTMENT. THE REJECTION MUST BE RECEIVED BY VIGILANT AND THE REMAINING TRUSTEES WITHIN 30 DAYS OF THE NOTICE. IF VIGILANT IS DISSOLVED AND THERE IS NO SUCCESSOR ORGANIZATION, THEN ANY SUCCESSOR TRUSTEE OR BENEFITS MANAGER WILL BE APPOINTED BY MAJORITY VOTE OF THE PARTICIPATING EMPLOYERS. THE APPOINTMENT OF TRUSTEES AND BENEFITS MANAGERS IS EFFECTIVE UPON WRITTEN ACCEPTANCE BY THE APPOINTEE. 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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