Nonprofit · EIN 94-3041314
LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR
Tax-exempt · SPOKANE, WA 99207
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $83,496,849 | $83,795,384 | -$298,535 | $34,872,882 | $7,714,767 | $27,158,115 |
| December 31, 2024 | 990 (amended) | $78,285,515 | $75,162,093 | $3,123,422 | $36,428,032 | $8,971,382 | $27,456,650 |
| December 31, 2023 | 990 (amended) | $71,165,276 | $68,575,975 | $2,589,301 | $32,507,457 | $8,174,229 | $24,333,228 |
| December 31, 2022 | 990 (amended) | $65,077,419 | $60,622,639 | $4,454,780 | $29,184,596 | $7,440,669 | $21,743,927 |
| December 31, 2021 | 990 (amended) | $58,336,430 | $54,305,386 | $4,031,044 | $22,397,546 | $5,108,399 | $17,289,147 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $81,585,569
- Investment income
- $1,911,280
- Net gain from sales of assets
- $188,675
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $75,600,603
- Compensation of officers, directors and key employees
- $143,444
- Other salaries and wages
- $62,142
- Salaries, compensation and benefits (total)
- $234,301
- Professional fundraising fees
- $0
- Accounting fees
- $75,310
- Occupancy
- $18,552
- Travel
- $41,812
- Depreciation
- $3,048
- Program services (functional)
- $83,623,225
- Management and general (functional)
- $172,159
Balance sheet and other
- Total assets, start of year
- $36,428,032
- Total assets, end of year
- $34,872,882
- Total liabilities, end of year
- $7,714,767
- Net assets, end of year
- $27,158,115
- Land, buildings and equipment
- $54,597
- Net assets without donor restrictions
- $27,158,115
- Gross receipts
- $86,918,380
- Employees
- 3
- Year formed
- 1986
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer S Wisniewski | Program Manager Trustee or director, Officer | 40 | $0 |
| Ted Rail | Chairman/Ret. R Trustee or director, Officer | 5 | $0 |
| Rod Heivilin | Trustee Trustee or director | 0 | $0 |
| Tom Deckers | Trustee Trustee or director | 0 | $0 |
| Lane Walthers | Trustee Trustee or director | 0 | $0 |
| Norm Fiacchi | Trustee Trustee or director | 0 | $0 |
| Scott Hansen | Trustee Trustee or director | 0 | $0 |
| Tim Lively | Trustee Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer S Wisniewski | Program Manager Trustee or director, Officer | 40 | $120,611 |
| Ted Rail | Chairman/Ret. R Trustee or director, Officer | 5 | $14,400 |
| Rod Heivilin | Trustee Trustee or director | 0 | $0 |
| Tom Deckers | Trustee Trustee or director | 0 | $0 |
| Lane Walthers | Trustee Trustee or director | 0 | $0 |
| Norm Fiacchi | Trustee Trustee or director | 0 | $0 |
| Scott Hansen | Trustee Trustee or director | 0 | $0 |
| Tim Lively | Trustee Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer S Wisniewski | Program Manager Trustee or director, Officer | 40 | $110,381 |
| Ted Rail | Chairman/Ret. R Trustee or director, Officer | 5 | $12,000 |
| Rod Heivilin | Trustee Trustee or director | 0 | $0 |
| Tom Deckers | Trustee Trustee or director | 0 | $0 |
| Lane Walthers | Trustee Trustee or director | 0 | $0 |
| Norm Fiacchi | Trustee Trustee or director | 0 | $0 |
| Scott Hansen | Trustee Trustee or director | 0 | $0 |
| Tim Lively | Trustee Trustee or director | 0 | $0 |
990 for the year ended December 31, 2022: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer S Wisniewski | Program Manager Trustee or director, Officer | 40 | $100,892 |
| Ted Rail | Chairman/Ret. R Trustee or director, Officer | 5 | $9,600 |
| Rod Heivilin | Trustee Trustee or director | 0 | $0 |
| Tom Deckers | Trustee Trustee or director | 0 | $0 |
| Lane Walthers | Trustee Trustee or director | 0 | $0 |
| Norm Fiacchi | Trustee Trustee or director | 0 | $0 |
| Scott Hansen | Trustee Trustee or director | 0 | $0 |
| Tim Lively | Trustee Trustee or director | 0 | $0 |
990 for the year ended December 31, 2021: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer S Wisniewski | Program Manager Trustee or director, Officer | 40 | $108,086 |
| Ted Rail | Chairman/Ret. R Trustee or director, Officer | 5 | $9,600 |
| Rod Heivilin | Trustee Trustee or director | 0 | $0 |
| Tom Deckers | Trustee Trustee or director | 0 | $0 |
| Lane Walthers | Trustee Trustee or director | 0 | $0 |
| Norm Fiacchi | Trustee Trustee or director | 0 | $0 |
| Scott Hansen | Trustee Trustee or director | 0 | $0 |
| Tim Lively | Trustee Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 4407 N DIVISION ST STE 516, SPOKANE, WA 99207-1613
- Signed the 990
- Jennifer S Wisniewski, Program Manager
- Phone
- (509) 484-5598
- Website
- www.leofftrust.com
- Return prepared by
- ARGONNE TAX ASSOCIATES LLC
Mission
Provide medical services.
Program accomplishments
- Health and welfare trust providing health insurance, hospital, medical, surgical benefits and prescriptions drug, dental and vision services.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-3041314
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1987
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $34,872,882
- Income (IRS master file)
- $86,918,380
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $83,496,849 | $83,795,384 | $34,872,882 | XML |
| 990 | December 2024 | $78,285,515 | $75,162,093 | $36,428,032 | XML |
| 990 | December 2023 | $71,165,276 | $68,575,975 | $32,507,457 | IRS |
| 990 | December 2022 | $65,077,419 | $60,622,639 | $29,184,596 | XML |
| 990 | December 2021 | $58,336,430 | $54,305,386 | $22,397,546 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-3041314).
Questions about LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR
- What is the EIN of LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR?
- The employer identification number (EIN) of LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR is 94-3041314.
- Is LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1987.
- Are donations to LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does LAW ENFORCEMENT OFFICERS & FIRE FIGHTERS HEALTH AND WELFARE TR have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $83,496,849, expenses of $83,795,384 and total assets of $34,872,882 at year end.
Other nonprofits in SPOKANE
- VOLUNTARY EMPLOYEES BENEFICIARY ASSOC TR FOR PUB EMPL STATE OF WA EIN 94-3131623 · last filed 990 for 2025
- VOLUNTARY EMPLOYEES BENEFIT ASSOCIATION TRUST FOR PUBLIC EIN 91-1214669 · last filed 990 for 2025
- HEALTH ALLIANCE FOR TECHNOLOGY HEALTH TRUST EIN 26-3521521 · last filed 990 for 2024
- WASHINGTON FARM BUREAU HEALTH CARE TR EIN 20-2326700 · last filed 990 for 2024
- WASHINGTON COMMERCIAL CONSTRUCTION HEALTH TRUST EIN 46-7048407 · last filed 990 for 2024
- STATE OF INDIANA HEALTH REIMBURSEMENT ARRANGEMENT HRA EIN 56-6626298 · last filed 990 for 2024
- WASHINGTON BUSINESS SERVICES HEALTH TRUST EIN 46-7042893 · last filed 990 for 2024
- WASHINGTON RETAIL HEALTH TRUST EIN 46-7046583 · last filed 990 for 2024
All nonprofits in SPOKANE · Washington · Mutual and membership benefit