2026-03-11T14:53:41-05:00 2025-04-30 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2024-05-01 910985132 WASHINGTON STATE COUNCIL OF COUNTY AND CITY EMPLOYEES HEALTH AND WELFARE TRUST WASH 2064417574 7525 SE 24TH STREET STE 200 MERCER ISLAND WA 98040 MICHAEL RAINEY CHAIRMAN 2064417574 2026-03-10 1 1 CHRISTI JONES CPA P01235845 5093230272 2026-03-10 2024 2025-03-06 01:10:19Z MICHAEL RAINEY 7525 SE 24TH STREET STE 200 MERCER ISLAND WA 98040 2096057 0 X WWW.COUNCIL2TRUST.COM X 1976 WA TO PROVIDE HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS. 3 0 0 0 0 0 0 0 1798456 1708918 26502 21859 0 0 1824958 1730777 0 0 1515688 1441313 0 0 0 0 0 267174 318416 1782862 1759729 42096 -28952 1078739 1078185 481916 540664 596823 537521 TO PROVIDE HEALTH AND WELFARE BENEFITS, INCLUDING DENTAL, VISION, LONG-TERM DISABILITY, LIFE, AND ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS, FOR ALL ELIGIBLE EMPLOYEES AND RETIREES. 0 0 PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. 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 0 0 0 0 0 0 1 0 0 1 320 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 0 0 0 X WELFARE PENSION ADMINISTRATION SE 2064417574 7525 SE 24TH STREET STE 200 MERCER ISLAND WA 98040 X X MICHAEL RAINEY CHAIRMAN 0.50 0.00 X X 0 0 0 KATHLEEN MCCONNELL TRUSTEE 0.50 0.00 X 0 0 0 JAMES TIEKEN TRUSTEE 0.50 0.00 X 0 0 0 0 0 0 0 0 0 0 WELFARE & PENSION ADMINISTRATION SERVICE 7525 SE 24TH STREET STE 200 MERCER ISLAND WA 98040 ADMINISTRATION 211315 1 EMPLOYER CONTRIBUTIONS 525100 1702371 1702371 PARTICIPANT CONTRIBUTI 525100 6547 6547 1708918 12488 12488 374651 365280 9371 9371 9371 1730777 1708918 0 21859 1441313 182107 9600 31696 6896 36000 14938 16095 6656 BANK FEES 14428 1759729 413658 440861 157930 92374 3763 9156 503388 535794 1078739 1078185 8729 20184 473187 520480 481916 540664 X 0 0 0 0 596823 537521 596823 537521 1078739 1078185 X -28952 16943 -47293 X X 0 1 X 0 0 0 CLAIMS PAYABLE AND INCURRED BUT NOT REPORTED 265020 ACCUMULATED ELIGIBILITY CREDITS 214100 PREMIUMS DUE TO INSURERS 41360 520480 X 1740824 16943 16943 1723881 6896 6896 1730777 1752833 0 1752833 6896 6896 1759729 PART X, LINE 2: THE PLAN OBTAIN ITS LATEST DETERMINATION LETTER DATED OCTOBER 20, 1977, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN WAS QUALIFIED UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AND, THEREFORE, IS NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN'S ADMINISTRATOR AND THE PLAN'S COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE LNTEMAL REVENUE CODE. THEREFORE, THEY BELIEVE THAT THE PLAN WAS QUALIFIED AND THE RELATED TRUST WAS TAX EXEMPT AS OF THE FINANCIAL STATEMENT DATE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE PLAN AND TO RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF APRIL 30, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 3 THE TRUST HAS CONTRACTED WITH WELFARE & PENSION ADMINISTRATION SERVICE, INC. TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS REVIEWED BY THE TRUSTEE/CHAIRMAN BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER AND MANAGEMENT OFFICIAL WITH DELEGATED POWERS WHO CAN INFLUENCE THE ACTIONS OF THE TRUST SHALL SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS: RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, READ AND UNDERSTANDS THE POLICY, AND AGREED TO COMPLY WITH THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEE CONCERNING THE PROPOSED TRANSACTION OR ARRANGEMENT. A TRANSACTION WITH A PARTY WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF: THE CONFLICTING INTEREST IS FULLY DISCLOSED, AND THE PRESIDENT HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE TRUST. DISCLOSURE IN THE ORGANIZATION WILL BE MADE TO THE CHAIRMAN OF THE BOARD OF TRUSTEES, WHO WILL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO A TRUSTEE EMPLOYED BY A RELATED TAX-EXEMPT ORGANIZATION IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THAT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, WELFARE & PENSION ADMINISTRATION SERVICE, INC. FORM 990, PART XI, LINE 9: CHANGE IN BENEFIT OBLIGATIONS -47,293. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. WASHINGTON STATE COUNCIL OF COUNTY AND CITY EMPLOYEES 3305 OAKES AVENUE EVERETT WA 98201 910663859 LABOR ORGANIZATION WA 501(C)(3) N/A N/A 0 CITY OF ABERDEEN CITY OF BONNEY LAKE CITY OF CHELAN CITY OF DAYTON CITY OF EVERETT CITY OF ORTING CITY OF WAPATO KITSAP COUNTY KITTITAS COUNTY NORTH OLYMPIC LIBRARY SYSTEM PIERCE COUNTY STEVENS COUNTY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1