2026-08-11T12:45:15-05:00 2025-09-30 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2024-10-01 453280396 VANCOUVER FIREFIGHTERS UNION HEALTH AND WELFARE TRUST VANC 3602543528 PO BOX 570 VANCOUVER WA 98666 NICK LAZZARETTO TRUST MANAGER 3602543528 2026-08-11 1 1 CHRISTI JONES CPA P01235845 5093230272 2026-08-11 2024 2025-03-06 01:10:19Z NICK LAZZARETTO PO BOX 570 VANCOUVER WA 98666 10713763 0 X WWW.VANFIRETRUST.ORG X 2011 WA THE TRUST WAS ORGANIZED TO ENABLE MEMBERS OF LOCAL NO. 452 TO USE THEIR COLLECTIVE PURCHASING POWER AND COLLECTIVE BARGAINING RIGHTS TO SECURE COMPETITIVELY PRICED MEDICAL BENEFITS AND/OR INSURANCE PRODUCTS. 5 5 3 0 0 0 0 0 8674361 8940644 555257 518577 0 0 9229618 9459221 8217913 0 70220 8813716 0 66695 0 0 0 348382 478324 8636515 9358735 593103 100486 12912491 13665255 1619372 2277804 11293119 11387451 THE TRUST HAS BEEN ESTABLISHED TO PROVIDE HEALTH BENEFITS FOR ITS MEMBERS AND THEIR SPOUSES, QUALIFIED DOMESTIC PARTNERS, AND DEPENDENTS. 0 0 THERE ARE FIVE SEPARATE WELFARE BENEFIT PROGRAMS: MEDICAL/PRESCRIPTION/VISION PROGRAM, DENTAL PROGRAM, LONG-TERM DISABILITY PROGRAM, HEALTH REIMBURSEMENT ARRANGEMENT PROGRAM, AND BEHAVIORAL HEALTH PROGRAM. 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 3 0 1 3 1 0 0 0 0 0 0 0 0 0 0 X 5 5 1 1 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 1 0 X IAFF LOCAL 452 3602543528 PO BOX 570 VANCOUVER WA 98666 X JUDSON MCCAULEY CHAIR 2.00 X X 0 0 0 RYAN MORRISEY TRUSTEE 2.00 X 0 0 0 RAYMOND EGAN TRUSTEE 2.00 X 0 0 0 DARRIN DEMING TRUSTEE 2.00 X 0 0 0 ABE DAHMUS TRUSTEE 2.00 X 0 0 0 NICK LAZZARETTO TRUST MANAGER 10.00 X 67925 0 0 67925 0 0 0 0 0 0 LBG ADVISORS LLC 17610 WOODINVILLE SNOHOMISH RD WOODINVILLE WA 98072 CONSULTING 172715 1 EMPLOYER CONTRIBUTIONS 525100 7587453 7587453 PARTICIPANT CONTRIBUTIONS 525100 1353191 1353191 8940644 518577 518577 1254542 1254542 0 9459221 8940644 0 518577 8813716 66695 88452 12326 45882 2267 255577 794 57955 7354 DUES 5107 TAXES AND ASSESSMENTS 2610 9358735 1330295 2273141 2128976 33835 50654 11548361 9212484 12912491 13665255 4372 17804 1615000 2260000 1619372 2277804 X 0 0 0 0 11293119 11387451 11293119 11387451 12912491 13665255 100486 -6154 0 X 0 1 X 0 0 0 CLAIMS PAYABLE AND INCURRED BUT NOT REPORTED 2260000 2260000 X 9450941 -6154 -6154 9457095 2126 2126 9459221 8711609 0 8711609 2126 645000 647126 9358735 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). THE TRUST OBTAINED ITS LATEST TAX DETERMINATION LETTER DATED JULY 18, 2014, WITH AN EFFECTIVE DATE OF EXEMPTION OF OCTOBER 1, 2011. IN THE LETTER, THE INTERNAL REVENUE SERVICE (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 SEPTEMBER 30, 2025, 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 SEPTEMBER 30, 2025 AND 2024, 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 CLAIMS PAYABLE AND INCURRED BUT NOT REPORTED SCHEDULE D, PART XII, LINE 2 (D) OTHER EXPENSES IN AUDITED FINANCIAL STATE CHANGE IN CLAIMS PAYABLE AND INCURRED BUT NOT REPORTED FROM THE BEGINNING OF THE YEAR TO THE END OF THE YEAR. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES OF THE TRUST ARE ALSO MEMBERS OF, OR REPRESENTED BY, THE INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS LOCAL NO. 452 (LOCAL 452). SOME TRUSTEES ARE ALSO INVOLVED AS DIRECTORS/TRUSTEES OF LOCAL 452 OR OF OTHER BENEFIT TRUSTS FOR THE BENEFIT OF EMPLOYEES OF LOCAL 452. FORM 990, PART VI, SECTION A, LINE 3 FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025, THE TRUST CONTRACTED WITH A CLAIMS ADMINISTRATOR (THE LOOMIS COMPANY) TO PROVIDE BOOKKEEPING AND ADMINISTRATIVE SERVICES, AS WELL AS CLAIMS ADJUDICATION AND PAYMENT SERVICES. THE TRUST ALSO CONTRACTED WITH (SMB ACCOUNTING SERVICES, LLC) TO PROVIDE ACCOUNTING AND ADMINISTRATIVE MANAGEMENT SERVICES. ADDITIONALLY, THE TRUST HAD PHARMACY BENEFIT MANAGERS, PPO NETWORK ADMINISTRATORS, PRICING AND QUALITY ADMINISTRATORS, AND UTILIZATION MANAGEMENT ADMINISTRATORS TO AID IN ITS CLAIMS ADJUDICATION AND PAYMENT OPERATIONS DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 7A INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS LOCAL NO. 452 APPOINTS INDIVIDUALS TO SERVE ON THE BOARD OF TRUSTEES FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. 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 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 ALL PROPOSED INVESTMENTS THAT WOULD BE MADE DIRECTLY BY THE TRUSTEES, AS WELL AS ALL PROPOSED RELATIONSHIPS WITH SERVICE PROVIDERS, ARE REVIEWED BY TRUST 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 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 REQUIRED TO CONSULT WITH TRUST 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 IS REQUIRED TO RECUSE HIMSELF OR HERSELF FROM DISCUSSING OR VOTING ON THAT DECISION. FORM 990, PART VI, SECTION B, LINE 15B THERE ARE NO COMPENSATED MEMBERS OF THE BOARD OF TRUSTEES. THERE IS A CONTRACTED TRUST MANAGER WHO RECEIVES COMPENSATION FOR NON-DISCRETIONARY PROFESSIONAL AND ADMINISTRATIVE SERVICES AND SUPPORT PROVIDED TO THE TRUST OR ITS PARTICIPANTS. A SERVICE AGREEMENT OUTLINES THE ARRANGEMENT OF THE TRUST MANAGER POSITION, INCLUDING THE TERMS OF SERVICE RATES. THE COMPENSATION MAY BE PERIODICALLY AMENDED IN WRITING BY MUTUAL AGREEMENT OF THE PARTIES. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST SENT TO IAFF LOCAL 452 AT: P.O. BOX 570, VANCOUVER, WA 98666. 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 CURRENTLY COMPRISED OF FIVE INDIVIDUALS, ALL OF WHOM ARE PROFESSIONAL FIREFIGHTERS AND/OR UNION EMPLOYEES OF INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS LOCAL NO. 452 (LOCAL 452). TRUSTEES OF THE TRUST MAY ALSO BE OFFICERS OF LOCAL 452. COMPENSATION A TRUSTEE RECEIVES FROM SOURCES OUTSIDE THIS TRUST MAY TAKE INTO CONSIDERATION SERVICES PERFORMED IN REGARD TO THIS TRUST. THE TRUST DOES NOT READILY HAVE ACCESS TO INFORMATION RELATED TO COMPENSATION RECEIVED BY THE TRUSTEES FROM OUTSIDE SOURCES, WITH THE EXCEPTION OF REIMBURSEMENTS PAID BY THE TRUST TO LOCAL 452 FOR WORK REPLACEMENT COMPENSATION AMOUNTS. IN THEIR ROLES AS TRUSTEES, ALL ARE FIDUCIARIES AND UNDERSTAND THEIR OBLIGATIONS UNDER THE TRUST AGREEMENT AND THE TRUST'S POLICIES AND PROCEDURES, INCLUDING THE TRUST'S CONFLICT OF INTEREST POLICY. INTERNATIONAL ASSOCIATION OF FIREFIGHTERS LOCAL #452 PO BOX 570 VANCOUVER WA 98666 916060503 COLLECTIVE BARGAINING WA 501(C)(5) 0 CITY OF VANCOUVER 415 WEST 6TH STREET VANCOUVER WA 98668 LOCAL GOVERNMENT RESPONSIBLE FOR MANAGING THE CITY OF VANCOUVER, WA WA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1