2026-06-02T15:40:13-05:00 2025-12-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2025-01-01 276863381 BOISE FIRE & POLICE TRUST BOIS 8009863109 12121 HARBOUR REACH DR 105 MUKILTEO WA 98275 HAYLI TALBOT CHAIRPERSON, BOARD OF TRUSTEES 8009863109 2026-06-01 1 CHRISTI JONES CPA P01235845 5093230272 2026-06-01 2025 2025-03-06 01:10:19Z HAYLI TALBOT 12121 HARBOUR REACH DR 105 MUKILTEO WA 98275 52489692 0 X N/A X 2011 ID THE TRUST PROVIDES VARIOUS HEALTH AND WELFARE BENEFIT PLANS TO ELIGIBLE EMPLOYEES AND RETIREES OF THE CITY OF BOISE, AND THEIR BENEFICIARIES. 6 0 0 0 0 0 0 0 23193049 24537769 1319512 1804291 0 0 24512561 26342060 0 0 19616921 21759792 0 0 0 0 0 1278741 1396321 20895662 23156113 3616899 3185947 33929462 36717760 2996954 2711814 30932508 34005946 X THE SIGNATORY PARTIES TO THE TRUST AGREEMENT, THE BOISE FIRE FIGHTERS, INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS LOCAL 149 (LOCAL 149) AND THE BOISE POLICE, INTERNATIONAL BROTHERHOOD OF POLICE OFFICERS LOCAL 486 (LOCAL 486), AND THE BOARD OF TRUSTEES CREATED AN EMPLOYEE WELFARE BENEFIT TRUST FUND TO BE THE FUNDING VEHICLE FOR VARIOUS HEALTH AND WELFARE BENEFIT PLANS TO THE EMPLOYEES REPRESENTED BY LOCAL 149 AND LOCAL 486 AND OTHER GROUPS OF EMPLOYEES AND RETIREES OF THE CITY OF BOISE. 0 0 THE TRUST PROVIDES AN ENTITY TO WHICH CONTRIBUTIONS FROM PARTICIPATING EMPLOYERS AND EMPLOYEES CAN BE PAID AND THROUGH WHICH THE TRUSTEES CAN CREATE AND ADMINISTER ONE OR MORE EMPLOYEE WELFARE BENEFIT PLANS FOR THE PARTICIPATING EMPLOYEES AND RETIREES ON WHOSE BEHALF THE CONTRIBUTIONS HAVE BEEN PAID, AND THEIR BENEFICIARIES. 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 4 0 1 0 0 0 0 0 0 0 0 0 X 6 0 1 1 0 0 0 1 0 1 1 0 0 0 1 0 1 0 0 0 0 0 X SUZAN KOLB VIMLY BENEFIT SOLUTIONS INC 4257717359 12121 HARBOUR REACH DR SUITE 105 MUKILTEO WA 98275 X X HAYLI TALBOT CHAIRPERSON/TRUSTEE 1.00 40.00 X X 0 0 0 JASON SHUEY SECRETARY/TRUSTEE 1.00 40.00 X X 0 0 0 JAMES WALKER TRUSTEE 1.00 40.00 X 0 0 0 ASHLEY ROSENBAUM TRUSTEE 1.00 40.00 X 0 0 0 LORI BOURGEAU TRUSTEE 1.00 40.00 X 0 0 0 CRUZ OTAZUA TRUSTEE 1.00 40.00 X 0 0 0 PAUL JAGOSH SECRETARY/TRUSTEE (OUTGOING) 1.00 40.00 X X 0 0 0 0 0 0 0 0 0 0 REGENCE BLUESHIELD OF IDAHO INC 1211 WEST MYRTLE STREET SUITE 110 BOISE ID 83702 CLAIMS ADMINISTRATION 643736 BROWN & BROWN INSURANCE SERVICES INC D 1325 FOURTH AVENUE SUITE 1705 SEATTLE WA 98101 CONSULTING 180208 VIMLY BENEFIT SOLUTIONS INC 12121 HARBOUR REACH DR SUITE 105 MUKILTEO WA 98275 THIRD-PARTY ADMINISTRATOR 162610 HAWLEY TROXELL ENNIS & HAWLEY LLP 877 W MAIN STREET SUITE 200 BOISE ID 83701 LEGAL SERVICES 101766 4 EMPLOYER CONTRIBUTIONS 525100 21560768 21560768 PARTICIPANT CONTRIBUTIONS 525100 2977001 2977001 24537769 806451 806451 27145472 26147632 997840 997840 997840 26342060 24537769 0 1804291 21759792 928497 101766 19750 45049 220702 29826 24244 20434 PCORI FEES 6053 23156113 5800134 5203989 541363 67927 538161 285054 10356 15094 26831576 30930966 207872 214730 33929462 36717760 276035 334140 2720919 2377674 2996954 2711814 X 0 0 0 0 30932508 34005946 30932508 34005946 33929462 36717760 X 3185947 -455754 343245 X 0 1 X 0 0 0 ESTIMATED CLAIMS INCURRED BUT NOT REPORTED 1755000 CLAIMS PAYABLE 622674 2377674 X 25841257 -455754 -455754 26297011 45049 45049 26342060 23111064 0 23111064 45049 45049 23156113 PART X, LINE 2: THE VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION TRUST THAT FUNDS CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) IN APRIL 2014, APPROVING THE TRUST'S APPLICATION FOR TAX-EXEMPT STATUS UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE IRC EFFECTIVE SEPTEMBER 10, 2010. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024, FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE TRUSTEES AND THE PLAN ADMINISTRATOR BELIEVE THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THAT THE RELATED TRUST 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 THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF THE LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, AND THE TRUST COULD BE SUBJECT TO INCOME TAX IF CERTAIN ISSUES WERE FOUND BY THE IRS THAT COULD RESULT IN THE DISQUALIFICATION OF THE TRUSTS TAX-EXEMPT STATUS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES OF THE TRUST ARE ALSO MEMBERS AND/OR OFFICERS OF RELATED LABOR ORGANIZATIONS. SOME TRUSTEES CAN ALSO BE INVOLVED AS DIRECTORS/TRUSTEES OF OTHER BENEFIT TRUSTS FOR THE BENEFIT OF EMPLOYEES AND/OR RETIREES PARTICIPATING IN THIS TRUST. FORM 990, PART VI, SECTION A, LINE 3 THE DAY-TO-DAY OPERATIONS OF THE TRUST ARE CONTRACTED OUT TO A THIRD-PARTY ADMINISTRATOR, VIMLY BENEFIT SOLUTIONS, INC. IN ADDITION, CERTAIN SELF-INSURED BENEFITS ARE PROCESSED BY THIRD-PARTY CLAIMS PROCESSORS UNDER ADMINISTRATIVE SERVICE ONLY ARRANGEMENTS. HOWEVER, THE BOARD OF TRUSTEES RETAINS ULTIMATE RESPONSIBILITY AND OVERSIGHT FOR THE OPERATIONS OF THE TRUST. FORM 990, PART VI, SECTION A, LINE 7A THERE ARE SIX TRUSTEES, THREE FROM LOCAL 149 AND THREE FROM LOCAL 486. FOUR OF THE SIX TRUSTEES ARE ELECTED AND THE OTHER TWO ARE APPOINTED. THE PRESIDENTS OF LOCAL 149 AND LOCAL 486 EACH APPOINT ONE TRUSTEE, AND THE APPOINTEE CAN BE THE PRESIDENT. TWO TRUSTEES FROM LOCAL 149 AND TWO TRUSTEES FROM LOCAL 486 ARE ELECTED BY THE MEMBERS OF LOCAL 149 AND LOCAL 486, RESPECTIVELY. ELECTIONS AND APPOINTMENTS ARE CONDUCTED ACCORDING TO THE PARTICIPATING UNION'S BYLAWS. EACH TRUSTEE SIGNS A DOCUMENT ACCEPTING APPOINTMENT OR ELECTION AS A TRUSTEE AND AGREEING TO ABIDE BY THE TERMS AND PROVISIONS OF THE TRUST AGREEMENT. ALTERNATIVELY, ATTENDANCE AT TWO BOARD OF TRUSTEES MEETINGS WILL INDICATE ACCEPTANCE OF THE POSITION. IN THE EVENT OF THE PREMATURE TERMINATION OF POSITION, RESIGNATION, OR DEATH OF A TRUSTEE, A SUCCESSOR TRUSTEE WILL BE APPOINTED TO FINISH THE REMAINDER OF THE TERMINATING TRUSTEE'S TERM. THE PRESIDENT OF THE PARTICIPATING UNION THAT ELECTED OR APPOINTED THE FORMER TRUSTEE WILL APPOINT A SUCCESSOR TRUSTEE TO FINISH THE TERM. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE TRUST'S THIRD-PARTY ADMINISTRATOR AND THE CHAIRPERSON OF THE BOARD OF TRUSTEES PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE TRUST REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. TRUSTEES ARE REMINDED OF THEIR DUTY TO DISCLOSE ANY CONFLICT OF WHICH THEY ARE AWARE. A QUESTIONNAIRE IS REQUIRED TO BE FILLED OUT BY TRUSTEES ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII: THE TRUST DOES NOT COMPENSATE ANY OF THE MEMBERS OF THE BOARD OF TRUSTEES. COMPENSATION PAID TO TRUSTEES BY ANOTHER ORGANIZATION IS PROPERLY REPORTED ON THE EMPLOYER'S ANNUAL TAX FILINGS, AS APPLICABLE. THE TRUST DOES NOT HAVE ACCESS TO INFORMATION RELATED TO THE COMPENSATION PAID BY OTHER ORGANIZATIONS TO THE TRUSTEES. FORM 990, PART XI, LINE 9: CHANGE IN ESTIMATED CLAIMS INCURRED BUT NOT REPORTED 67,000. CHANGE IN CLAIMS PAYABLE 276,245. CITY OF BOISE P O BOX 500 BOISE ID 83701 826000165 CITY GOVERNMENT ID 115 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1