2025-01-24T17:38:39-06:00 2023-12-31 910614823 SCHOEDEL & SCHOEDEL CPAS PLLC 422 W RIVERSIDE AVE STE 1420 SPOKANE WA 992010395 990 2023-01-01 411416156 Northwest Fire Fighters Benefits Trust NORT 4257717359 PO Box 6 Mukilteo WA 98275 Greg Markley Chairman, Board of Trustees 4257717359 2025-01-24 1 1 SCOTT OPPERUD CPA P00542597 5097472158 2025-01-24 2023 2025-03-06 01:10:19Z X Greg Markley PO Box 6 Mukilteo WA 98275 106405450 0 X iaffhealthtrust.org X 2013 WA To provide qualified health and welfare benefits to participants. 12 12 0 0 0 0 0 0 83007726 100133480 1214518 1913505 0 0 84222244 102046985 0 0 71610700 92782652 0 0 0 0 0 6592113 7446722 78202813 100229374 6019431 1817611 51304183 58330014 13593011 15790857 37711172 42539157 X To provide an entity to which can be paid contributions from participating employers, participating labor organizations, and participating employees, and through which the Trustees can create and administer one or more employee welfare benefit plans for the participating employees and their beneficiaries on whose behalf the contributions have been paid. 0 0 The Trust provides qualified health and welfare benefits to participants and their dependents pursuant to collective bargaining and memoranda of understanding. 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 2 0 1 0 0 0 0 0 0 0 0 0 X 12 12 1 1 0 0 0 1 1 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 Greg Markley Chairman 3.00 37.00 X X 0 0 0 Dennis Lawson Secretary 1.00 X X 0 0 0 Jeff Wainwright Trustee 1.00 X 0 0 0 Craig Soucy Trustee 1.00 X 0 0 0 Eric Tuott Trustee 1.00 X 0 0 0 Scott Kennedy Trustee 1.00 X 0 0 0 Christian LiVecchi Trustee 1.00 X 0 0 0 Chris Volk Trustee 1.00 X 0 0 0 Ricky Walsh Trustee 1.00 X 0 0 0 Cory Hogan Trustee 1.00 X 0 0 0 Bill Kennedy Trustee 1.00 X 0 0 0 Mike Franier Trustee 1.00 X 0 0 0 0 0 0 0 0 0 0 Brown & Brown Ins Servs Inc DBA DiMart 1325 Fourth Avenue Suite 1705 Seattle WA 98101 Consultant 2372318 MagnaCare Administrative Services LLC 1800 Stewart Ave Ste 200 Westbury NY 11590 Claims administration 1399161 Regence BlueShield PO Box 2597 Portland OR 972082597 Claims administration 1247637 Vimly Benefit Solutions Inc 12121 Harbour Reach Drive Suite 10 Mukilteo WA 98275 Contract administrator 673332 Delta Dental of Washington PO Box 84885 Seattle WA 98124 Claims administration 311700 9 Employer contributions, net 525100 95558502 95558502 Participant contributions, net 525100 4574978 4574978 100133480 1752977 1752977 4518993 4358465 160528 160528 160528 102046985 100133480 0 1913505 92782652 673332 59982 31250 43125 6324634 38654 12829 56091 33162 Taxes and assessments 173663 100229374 318930 2020547 1639439 1280796 1202656 1929534 9812 11213 48133346 53087924 51304183 58330014 70547 149987 1686082 1181218 11836382 14459652 13593011 15790857 X 0 0 0 0 37711172 42539157 37711172 42539157 51304183 58330014 1817611 3010374 0 X 0 1 X 0 0 0 Premiums due to insurers 26012 Benefits claims payable 2897500 Claims incurred but not reported 8653900 Funds held on behalf of Anchorage fire fighters 2742018 Funds held on behalf of Meridian fire fighters 140222 14459652 105057359 3010374 3010374 102046985 0 102046985 98221446 9569484 9569484 88651962 11577412 11577412 100229374 Part XII, Line 2d - Other Adjustments: Premiums due to insurers at the beginning of the year 21,244. Benefits claims payable at the beginning of the year 2,107,040. Claims incurred but not reported at the beginning of the year 7,441,200. Part XII, Line 4b - Other Adjustments: Premiums due to insurers at the end of the year 26,012. Benefits claims payable at the end of the year 2,897,500. Claims incurred but not reported at the end of the year 8,653,900. Form 990, Part VI, Section A, line 2 In accordance with the Trust Agreement, several appointed positions on the Board of Trustees are officers or representatives of the Washington State Council of Fire Fighters (WSCFF). Several trustees of this organization also serve as trustees of other organizations for fire fighters. 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 claims administrators (Regence BlueShield, Delta Dental of Washington, Ameritas Life Insurance Corp., Vision Service Plan, AFLAC, EPIC Hearing, BridgeHealth Medical, Inc. (Transcarent), Brighton Health Plan Solutions, LLC dba MagnaCare, and Health Care Cost Management Corporation of Alaska) for claims adjudication and payment services. Form 990, Part VI, Section A, line 7a The Trust is designed to have thirteen Trustees, five of whom are elected by delegates of participating labor organizations in the Washington State Council of Fire Fighters (WSCFF) and eight of whom are appointed by the Executive Board of the WSCFF each for a three-year term. The appointments by the WSCFF are as follows: the President of the WSCFF (or his or her designee), the Secretary-Treasurer of the WSCFF (or his or her designee), the IAFF 7th District Vice President (or his or her designee), a delegate from a participating labor organization in the 7th District not located within Washington State (or his or her designee), a representative of the International Association of Fire Fighters (IAFF), a representative from the IAFF Eastern Region, a representative from the IAFF Western Region, and a Trustee at-large. Elections and appointments for the Board of Trustees are in accordance with the rules of the WSCFF for its election of its Executive Board and its appointments, or according to other special Trust election and appointment rules that the WSCFF adopts. Form 990, Part VI, Section A, line 7b The Trust Agreement of the related trust may be amended by action of the Washington State Council of Fire Fighters (WSCFF) Executive Board, on its own accord, after ten days' advance written notice to the Board of Trustees, or upon recommendation of the Board of Trustees. If the WSCFF is terminated or otherwise ceases to exist without having made provisions for any remaining funds in the Trust, the remaining members of the Board of Trustees will have the power to amend. The related trust agreement may be terminated at any time by action of the WSCFF Executive Board on its own accord or by action of the Board of Trustees after thirty days' advance written notice to the WSCFF. In any event, the Trust Agreement will be automatically terminated upon the expiration of all collective bargaining agreements and subscription agreements requiring the payment of contributions to the Trust, and upon completion of the termination process. As part of the termination process, the Board of Trustees may arrange for the retention of an independent trustee to administer the wasting trust. Form 990, Part VI, Section B, line 11b The Form 990 was prepared 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 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 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 Policies Regarding Conflicts of Interest: Identification of Parties in Interest and Distribution The Trust administration office prepares a list of labor organizations and service providers. This list is distributed to each Trustee, and to each service provider authorized to conduct transactions on behalf of the Trust. Each Trustee and service provider is given copies of 1) ERISA Section 406(a)(1) and Section 406(b), which prohibit certain transactions between the Trust and persons or entities that are "parties in interest" with respect to the Trust, and the transfer of Trust assets to or the use of such assets by or for the benefit of a "party in interest, and 2) ERISA Section 3(14), which sets forth the definition of a "party in interest." This list of parties in interest is updated and distributed to the Board of Trustees annually. The Trust administration office, with assistance from Trust legal counsel, maintains signed statements from the Trustees affirming they do not have any conflicts of interest. Specific Implementation Actions All proposed investments that would be made directly by the Trustees, as well as all proposed relationships with service providers, are reviewed by Trust legal counsel for compliance with the prohibited-transaction provisions of ERISA. All agreements between the Trust and service providers authorized to conduct transactions on behalf of the Trust are provided to Trust legal 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. Any Trustee or service provider authorized to conduct transactions on behalf of the Trust who has reason to believe that a proposed transaction might constitute a prohibited transaction with a party in interest is directed to consult with Trust legal counsel and take whatever additional action may be appropriate to ensure that the proposed transaction is appropriate. Any fiduciary whose participation in a decision may result in a nonexempt prohibited transaction under Section 406 of ERISA must recuse himself or herself from discussing or voting on that decision. Annual Review of Party-in-Interest Transactions When required by the annual financial statement auditor, the Trust office distributes a post-interest questionnaire to plan fiduciaries in conjunction with the annual audit. The Trust office and Trust legal counsel assists the Trust's auditors, as appropriate, with the distribution and return of the party-in-interest inquiries made with respect to the annual audit to ensure that the responses are complete and timely. Form 990, Part VI, Section B, line 15 There are no compensated management officials, officers or key employees of the organization. If the organization had such compensated individuals, policies and procedures would be developed to determine compensation. 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 the Trust in care of 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 any of the members of the Board of Trustees. The Board is composed of thirteen individuals, all of whom are professional firefighters and/or union employees. The appointed Trustee positions who are also in leadership positions within the Washington State Council of Fire Fighters (WSCFF), as part of their employment expectations within WSCFF, understand that they must serve on this Board of Trustees. Their regular compensation takes into consideration services performed by them in regard to the Trust. The other Trustees serve on a voluntary basis, and receive no known compensation from their employers, or any other party, for their services on this Board of Trustees. The Trust does not readily have access to information related to the compensation paid by other entities to the Trustees. FORM 990, PAGE 1, BOX B This return is being amended to reflect a name change for the first highly compensated independent contrator in the table (see Part VII, Section B, Item 1), and to correct fees reported in Part IX, Item 11g. Washington State Council of Fire Fighters Fairbanks Firefighters Association King County Fire District #45 Spokane Fire District #9 North County Regional Fire Authority Bothell Fire Fighters Pullman Fire Fighters Valley Regional Fire Authority Central Pierce F&R Admin City of Tumwater Skamania County EMS City of Ketchikan City of Camas Hoquiam Fire Fighters City of Aberdeen Kittitas County Public Hospital District #2 Anchorage Fire Department Snoqualmie Fire Department Renton Regional Fire Authority Thompsonville Fire District #2 Puget Sound Fire Authority East Haddam Fire Department City of Olympia Town of Ledyard City of Pocatello Firefighters City of Raymond Riverside Fire Authority Port of Seattle City of Meridian Winfield Fire Central Lyon County Fire City of Montesano City of Waterbury Poquonnock Bridge Fire District IAFF Local 726 Health and Welfare Trust City of Caldwell City of Zion City of Cheney Cromwell Fire District Wilder Rural Fire Protection District Island County Fire District #1 Snohomish County Fire Protection District #2 Wauconda Fire District Pingree Grove Countryside Fire Protection District Town of East Hartford Town of Easton Snohomish County Fire District #4 Arlington LEOFF 1 Washington State Joint Apprenticeship Training Council Mountain View Fire and Rescue Woodenville Fire & Rescue - LEOFF 1 Storey County Fire Protection District Town of Branford Local 2665 South Fire District Huntley Fire Protection District Bensenville Fire Protection District Superstition Fire & Medical District Johnson County Consolidated Fire District Town of Wallingford Cherry Valley Fire Protection District 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1