2025-08-29T11:33:33-04:00 2024-09-30 260547877 KSDT & CO LLC 9300 S DADELAND BLVD STE 600 MIAMI FL 331562721 990 2023-10-01 656284729 ST LUCIE COUNTY FIRE DISTRICT EMPLOYEES HEALTH & WELFARE TRUST STLU 7724628300 PO BOX 15189 FORT PIERCE FL 34979 DANIEL MIKELS TRUSTEE 7725196706 2025-08-29 true true STACI F GRALNICK-PARRISH CPA P00173189 3056703370 2025-08-29 2023 2025-03-06 01:10:19Z DANIEL MIKELS PO BOX 15189 FORT PIERCE FL 34979 12697000 false X X 1998 FL CLAIMS AND ADMINISTRATIVE EXPENSES INCURRED TO PROVIDE HEALTH, LIFE, DISABILITY, MENTAL, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY THE ST. LUCIE COUNTY FIRE DISTRICT. 7 7 0 0 0 12270199 12678812 186 117 26549 18071 12296934 12697000 0 11038751 12620159 0 0 0 498383 321664 11537134 12941823 759800 -244823 4001019 3256196 1508024 1508024 2492995 1748172 X CLAIMS AND ADMINISTRATIVE EXPENSES INCURRED TO PROVIDE HEALTH, LIFE, DISABILITY, MENTAL, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY THE ST. LUCIE COUNTY FIRE DISTRICT. false false 12941823 CLAIMS AND ADMINISTRATIVE EXPENSES INCURRED TO PROVIDE HEALTH, LIFE, DISABILITY, MENTAL, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY THE ST. LUCIE COUNTY FIRE DISTRICT. 12941823 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 false 0 false false false false false false false false X 7 7 false false false false false false false true true false false false false false false false false false X KAREN JONES 7726213338 PO BOX 15189 FT PIERCE FL 34979 X JENNIFER CHAMBERS TRUSTEE X 0 0 0 HEWANA FAUNTLEROY TRUSTEE X 0 0 0 JAMES FORBIS TRUSTEE X 0 0 0 AMY KWASNICKI ASSISTANT SE X 0 0 0 DANIEL MIKELS TRUSTEE X 0 0 0 TOM WHITLEY TRUSTEE X 0 0 0 ANDREWS WILLMORE TRUSTEE X 0 0 0 false false false EMPLOYER CONTRIBUTIONS 900099 9669100 9669100 RETIREES CONTRIBUTIONS 900099 1516600 1516600 EMPLOYEE CONTRIBUTIONS 900099 1489287 1489287 COBRA CONTRIBUTIONS 900099 3825 3825 12678812 117 117 OTHER INCOME 18071 18071 18071 12697000 12696883 117 12620159 8355 10000 2428 7595 CONSULTING 207000 ADMINISTRATIVE FEES 53339 ADMINISTRATIVE MANAGER 24000 TAXES 5897 3050 12941823 0 0 0 1099506 854683 2901513 2401513 4001019 3256196 1508024 1508024 1508024 1508024 X 2492995 1748172 2492995 1748172 4001019 3256196 -244823 -500000 X false true X true false IBNR AND HEALTH CLAIMS PAYABLE 1508024 1508024 X 12697000 12697000 12697000 12941823 12941823 12941823 SCHEDULE D, PAGE 3, PART X THE PLAN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 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 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. THE BOARD BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX FOR THE YEARS ENDING PRIOR TO 2019. FORM 990 - ORGANIZATION'S MISSION CLAIMS AND ADMINISTRATIVE EXPENSES INCURRED TO PROVIDE HEALTH, LIFE, DISABILITY, MENTAL, VISION AND DENTAL BENEFITS TO FIRE FIGHTERS EMPLOYED BY THE ST. LUCIE COUNTY FIRE DISTRICT. FORM 990, PAGE 6, PART VI, LINE 11B REVIEWED BY THE ADMINISTRATOR BEFORE FILING FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS MAINTAINED AT THE FUND OFFICE AND MADE AVAILABLE UPON REASONALBE REQUEST.