Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| form 990 Part vi, line 2 | family/business relationships | Trustee Stephen Koppekin is the father-in-law of trustee Mark Stubbington. |
| form 990, part vi, line 11 | provision of a copy of form 990 to all members of governing body | The Chief Executive Officer reviews the 990 and a copy of the return is provided to the trustees subsequent to filing. |
| Form 990, Part VI, Line 12c | conflicts of interest policy | Disclosure of Actual or Potential Conflict of Interest: Should any individual covered by this Policy determine that he possesses an actual conflict or potential conflict of interest, such individual must disclose the existence of the financial interest or relationship giving rise to the conflict and disclose all relevant facts prior to participating in any decision to enter into proposed transaction or arrangement or, if later, as soon as the actual or potential conflict is recognized. In addition, at least once annually, Trustees and other individuals subject to this policy will be asked to disclose in writing any relationships or interests that could give rise to a conflict. Procedure upon identification of a Conflict of Interest Consistent with their fiduciary obligations under ERISA, the Trustees may proceed with or continue a transaction despite the existence of an actual or possible conflict of interest involving one or more Trustees or other fiduciaries subject to this Policy if all of the following are observed: A. The conflicting interest is fully disclosed and documented in writing; B. The trustees or other fiduciary with the conflict of interest is excluded from the discussion and approval of such transaction and does not attempt to influence the decision in any way; and C. The Board determines that the transaction is in the best interests of the Trust, the terms of the transaction are fair with respect to terms available through arms-length transactions in the marketplace and the transaction does not constitute a non-exempt prohibited transaction under ERISA. |
| Form 990, Part VI Line 15b | determination of compensation for other officers/key employees | Comparable data is gathered and analyzed, a salary structure with bands and job titles is prepared, and the chief executive officer determines individual salary increases. Review and approval of the process for compensation is documented in the minutes. |
| Form 990, Part VI Line 19 | availability of documents | governing documents are available on the website wgaplans.org. financial statements are available upon request. |
| Form 990, Part XI, Line 5 | Change in net assets/fund balances | The amount of $3,566,271 consists of unrealized gain on investments. |
| Software ID: | |
| Software Version: |