TIN:
SCHEDULE O
(Form 990)
Department of the Treasury
Internal Revenue Service
(Form 990)
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
2021
Open to Public
Inspection
Inspection
Name of the organization
Washington State Council of Fire
Fighters Employee Benefit Trust
Fighters Employee Benefit Trust
Employer identification number
91-2009771
91-2009771
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, line 2 | During the year ended June 30, 2022, seven of the Trustees were also involved on the leadership team of the Washington State Council of Fire Fighters (WSCFF), which is the organization whose Executive Board, until December 31, 2021, appointed four of the members of the Board of Trustees for this trust, and beginning January 1, 2022, appointed five of the members of the Board of Trustees for this trust. |
| Form 990, Part VI, Section A, line 3 | The Trust has contracted with a third-party administrator (Vimly Benefit Solutions, Inc.) to provide bookkeeping, administrative, and claims adjudication and payment services. |
| Form 990, Part VI, Section A, line 7a | Through December 31, 2021, the Trust was administered by a nine-member Board of Trustees, five of whom were elected by delegates of participating locals in the Trust benefit plan(s) for a three year term, and four of whom were appointed by the Executive Board of the Washington State Council of Fire Fighters (WSCFF) for a one-year term. The term of a new Trustee commenced on July 1 following the WSCFF convention at which he/she was appointed or elected. Elections and appointments were in accordance with rules of the WSCFF for its election of its Executive Board and its appointments, or to other special Trust election and appointment rules that the WSCFF adopted. One of the four appointed Trustee positions was reserved for a member of a local based outside the state of Washington, if such a person was available. No more than one of the elected or appointed Trustee positions was available for a retiree, provided however that a Trustee who becomes a retiree while serving as a Trustee may finish his or her term, even if there was already a retiree on the Board. Each person elected or appointed as Trustee was required to be an active member of a participating labor organization (or a retiree who was an active member until retirement) and a participating employee in one of the Trust's benefit plans. There was no more than one Trustee from any participating labor organization. ___________________________________________________________________________ Beginning January 1, 2022, the Trust is administered by a ten-member Board of Trustees, five of whom are elected by delegates of participating locals in the Trust benefit plan(s) for a three year term, and five of whom are appointed by the Executive Board of the Washington State Council of Fire Fighters (WSCFF) for a one-year term. The term of a new Trustee commences on July 1 following the WSCFF convention at which he/she is appointed or elected. Elections and appointments are in accordance with rules of the WSCFF for its election of its Executive Board and its appointments, or to other special Trust election and appointment rules that the WSCFF adopts. One of the five appointed Trustee positions is reserved for a member of a local based outside the state of Washington, if such a person is available. No more than one of the elected or appointed Trustee positions is available for a retiree, provided however that a Trustee who becomes a retiree while serving as a Trustee may finish his/her term, even if there is already a retiree on the Board. One of the five appointed Trustee positions is reserved for a member of the International Association of Fire Fighters (the IAFF) Executive Board, provided that the IAFF Executive Board member is not currently sitting on the governing board of the IAFF Financial Corporation. The IAFF Executive Board will recommend members of its Board for this Trustee position, and the WSCFF Executive Board will review the qualifications of the recommended persons and select a qualified person to appoint to the Board of Trustees. If the IAFF Trustee gets selected for a position on the IAFF Financial Corporation governing board during his/her Trustee term, that person will be disqualified, his/her term as a Trustee will be automatically terminated, and the process discussed above will be used to appoint a new person as IAFF Trustee. Each person elected or appointed as Trustee, except the IAFF Executive Board Trustee, is required to be an active member of a participating labor organization (or a retiree who was an active member until retirement) and a participating employee in one of the Trust's benefit plans. There is no more than one Trustee from any participating labor organization. ___________________________________________________________________________ In the event of the termination of appointment, resignation, or death of a Trustee, a successor Trustee is selected as follows: If the terminating Trustee was elected, the remaining Trustees will select a Trustee for the balance of the term. If the terminating Trustee was appointed, the Board of Directors of the WSCFF will appoint a new Trustee. Each Trustee signs a document accepting his/her position as Trustee and agreeing to abide by the terms and provisions of the Trust Agreement. Alternatively, acceptance is deemed to occur by attendance at two Trustee meetings after the person's election or appointment. |
| Form 990, Part VI, Section A, line 8b | The Trust has no separate 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 | Board members submit a signed conflict of interest disclosure when they first join the Board and update that disclosure whenever the information changes. The Board reviews the Conflict of Interest Policy and duties of disclosure annually. Board members have the duty to disclose actual or potential conflicts of interest as soon as such actual or potential conflicts become known. |
| 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, conflict of interest policy, financial statements and Form 990 are available to the general public upon written request sent to Vimly Benefit Solutions, Inc. at: P.O. Box 6, Mukilteo, WA 98275. |
| Form 990, Part VII, Section A, Line 1A: | The Trust does not have information regarding the compensation received by the Trustees from their employers. The members of the Board of Trustees receive all their compensation from their employers, solely connected to their duties as employees, not as Trustees. In their role as Trustees, they are fiduciaries and subject to legal prohibitions against self-dealing. They serve on a volunteer basis as Trust fiduciaries; they do not receive any additional compensation from their city employers or any other party for their services on the Board of Trustees. Further, the Trust has a conflict of interest policy, which requires Trustees to disclose any financial arrangements that would create a conflict of interest. Section 7(a) of the Conflict of Interest Policy of the Trust, effective January 1, 2008, and as amended thereafter, states the following: "A Trustee shall have a duty to disclose to the Board any Conflict of Interest prior to any Board or Committee decision on the matter related to the Conflict of Interest." The Policy also requires disclosure in written form of "Any entities in which you, or a relative, presently have a direct or indirect payment arrangement that may present a conflict of interest with the Trust." |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2021
Additional Data
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