TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Inspection
Name of the organization
Vancouver Firefighters Union Health and
Welfare Trust
Welfare Trust
Employer identification number
45-3280396
45-3280396
| Return Reference | Explanation |
|---|---|
| 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, 2020, the Trust contracted with a third-party administrator (Lucent Health Solutions, LLC) to provide bookkeeping and administrative services, as well as claims adjudication and payment services. The Trust also had a pharmacy benefit manager, a PPO network administrator, a pricing and quality administrator, 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 the 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 SCHOEDEL & SCHOEDEL, Certified Public Accountants, 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 15 | 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, Section C, line 19 | The Trust's governing documents, financial statements, and Form 990 are available to the public upon written request sent to The Loomis Comapny at: 850 N Park Road, Wyomissing, PA 19610-6011. |
| 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 five individuals, all of whom are professional firefighters and/or union employees of International Association of Fire Fighters Local No. 452 (Local 452). Judson McCauley, a Trustee of the Trust, is the president 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. |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019
Additional Data
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