2026-01-21T11:03:37+00:00 2024-09-30 440160260 Forvis Mazars LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2023-10-01 453280396 Vancouver Firefighters Union Health and Welfare Trust VANC 3602543528 2807 NW Fruit Valley Rd Vancouver WA 98660 Nick Lazzaretto Trust Manager 3602543528 2026-01-21 true true Adam R Smith P00958966 7194714290 2026-01-21 2023 2025-03-06 01:10:19Z Nick Lazzaretto 2807 NW Fruit Valley Rd Vancouver WA 98660 9229618 false 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 0 8 0 0 0 0 6963784 8674361 428524 555257 0 0 7392308 9229618 0 0 6275451 8217913 584 70220 0 0 0 457046 348382 6733081 8636515 659227 593103 11095898 12912491 429095 1619372 10666803 11293119 THE TRUST HAS BEEN ESTABLISHED TO PROVIDE HEALTH BENEFITS FOR ITS MEMBERS AND THEIR SPOUSES, QUALIFIED DOMESTIC PARTNERS, AND DEPENDENTS. false false 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 false false false false false false false false false false false false true false 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 true false false true 0 0 0 false false false false false false false false X 5 5 false true false false true true false true false false false true true true true true true true false false X IAFF Local 452 3602543528 2807 NW Fruit Valley Road Vancouver WA 98660 X MARK JOHNSTON SECRETARY 4.0 X X 0 0 0 NICK LAZZARETTO CHAIRMAN END 10/23 & TRUST MANAGER 10.0 X X 0 0 0 DARRIN DEMING TRUSTEE 2.0 X 0 0 0 JUDSON MCCAULEY TRUSTEE 2.0 X 0 0 0 RAYMOND EGAN TRUSTEE 2.0 X 0 0 0 RYAN MORRISEY TRUSTEE 2.0 X 0 0 0 0 0 0 0 false false false MAGELLAN RX MANAGEMENT 8621 ROBERT FULTON DR COLUMBIA MD 21046 MANAGE PHARMACY BENEFITS 714379 1 0 EMPLOYER CONTRIBUTIONS 525100 6992014 6992014 PARTICIPANT CONTRIBUTIONS 525100 784430 784430 RETIREES & COBRA CONTRIBUTIONS 525100 559862 559862 INSURANCE REIMBURSEMENT 525100 338055 338055 0 0 0 0 8674361 555257 555257 0 0 0 0 0 0 0 0 0 9229618 8674361 0 555257 8217913 67925 2295 35540 109807 10498 8059 14072 13883 11281 47302 CONTRACT ADMINISTRATION FEES 91680 DUES & SUBSCRIPTIONS 4013 EXCISE TAX 2247 0 8636515 1626996 1330295 9457902 11548361 33835 0 0 0 11000 0 0 0 0 0 0 0 11095898 12912491 61095 4372 0 368000 1615000 429095 1619372 X 10666803 11293119 10666803 11293119 11095898 12912491 593103 33213 0 X true X true X false false CLAIMS INCURRED NOT REPORTED 1615000 1615000 9262819 33213 0 33213 9229606 12 0 12 9229618 7389503 -1247000 -1247000 8636503 12 0 12 8636515 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 CHANGE IN PAYABLE INCURRED, BUT NOT REPORTED - -1247000 Form 990, Part VI, Line 3 Delegation of management duties FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024, 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, Line 6 Classes of members or stockholders INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS LOCAL NO. 452 APPOINTS THREE OF THE FIVE TRUSTEES ON THE BOARD. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS LOCAL NO. 452 APPOINTS THREE OF THE FIVE TRUSTEES ON THE BOARD. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 WAS PREPARED UNDER THE GUIDANCE OF THE BOARD OF TRUSTEES BY THE INDEPENDENT ACCOUNTING FIRM FORVIS MAZARS, LLP. 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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, Line 19 Required documents available to the public THE TRUST'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST SENT TO IAFF LOCAL 452 AT: 2807 NW FRUIT VALLEY ROAD, VANCOUVER, WA 98660. 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 COMPRISED OF SIX 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 ASSOC OF FIREFIGHTERS LOCAL #452 PO BOX 570 VANCOUVER WA 98666 916060603 COLLECTIVE BARGAINING WA 501(c)(5) NA false false false false false false false false false false false false false false false false false false false false