| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | DURING THE YEAR ENDED JUNE 30, 2025, TWO 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 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 (BENEFIT PROGRAMS ADMINISTRATION) TO PROVIDE BOOKKEEPING, ADMINISTRATIVE, AND CLAIMS ADJUDICATION AND PAYMENT SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE TRUST AGREEMENT PROVIDES FOR THIRTEEN TRUSTEES, FIVE OF WHOM ARE SELECTED BY THE MEMBERS OF THE PARTICIPATING LABOR ORGANIZATIONS AND FIVE OF WHOM ARE APPOINTED BY THE EXECUTIVE BOARD OF THE WSCFF. IN THE EVENT OF THE TERMINATION OF APPOINTMENT, RESIGNATION, OR DEATH OF A TRUSTEE, A SUCCESSOR TRUSTEE SHALL BE SELECTED AS FOLLOWS: IF THE TERMINATING TRUSTEE WAS ELECTED, THE REMAINING TRUSTEES SHALL SELECT A TRUSTEE FOR THE BALANCE OF THE TERM. IF THE TERMINATING TRUSTEE WAS APPOINTED, THE EXECUTIVE BOARD OF THE WSCFF SHALL APPOINT A NEW TRUSTEE. ELECTIONS AND APPOINTMENTS SHALL BE ACCORDING TO 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. |
| 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 AN INDEPENDENT ACCOUNTING FIRM. 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 | THE CONFLICT OF INTEREST POLICY APPLIES TO ALL INDIVIDUALS SERVING IN A FIDUCIARY CAPACITY WITHIN THE ORGANIZATION, INCLUDING MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS, KEY EMPLOYEES, AND OTHER INDIVIDUALS IN POSITIONS OF AUTHORITY OR INFLUENCE. THESE INDIVIDUALS ARE REQUIRED TO ACT IN THE BEST INTERESTS OF THE ORGANIZATION AND AVOID ANY SITUATION THAT COULD COMPROMISE THEIR ABILITY TO MAKE OBJECTIVE DECISIONS. BOARD TRUSTEES SUBMIT A SIGNED CONFLICT OF INTEREST DISCLOSURE WHEN THEY FIRST JOIN THE BOARD AND UPDATE THE DISCLOSURE WHENEVER THE INFORMATION CHANGES. THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AND DUTIES OF DISCLOSURE ANNUALLY. BOARD TRUSTEES HAVE THE DUTY TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AS SOON AS SUCH ACTUAL OR POTENTIAL CONFLICTS BECOME KNOWN. DETERMINATIONS OF WHETHER A CONFLICT OF INTEREST EXISTS ARE MADE AT THE EXECUTIVE OR BOARD LEVEL. SPECIFICALLY, WHEN A POTENTIAL CONFLICT IS IDENTIFIED, IT IS REVIEWED BY THE ORGANIZATION'S ETHICS OR COMPLIANCE COMMITTEE, WHICH EVALUATES WHETHER THE CIRCUMSTANCES PRESENT A MATERIAL CONFLICT WITH THE ORGANIZATION'S OPERATIONS. THE FINAL DECISION ON WHETHER A CONFLICT EXISTS TYPICALLY RESTS WITH THE BOARD OF TRUSTEES OR A DESIGNATED SUBCOMMITTEE. IF AN ACTUAL CONFLICT IS FOUND TO EXIST, THE POLICY MANDATES A FORMAL REVIEW AT THE HIGHEST LEVELS OF GOVERNANCE. THE BOARD OF TRUSTEES OR AN AUTHORIZED COMMITTEE ASSESSES THE NATURE OF THE CONFLICT AND DETERMINES THE APPROPRIATE COURSE OF ACTION TO MITIGATE ANY ADVERSE EFFECTS ON THE ORGANIZATION. PERSONS WITH A CONFIRMED CONFLICT OF INTEREST ARE SUBJECT TO STRICT RESTRICTIONS. THEY ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISION-MAKING PROCESSES RELATED TO THE TRANSACTION OR ISSUE IN QUESTION. ADDITIONALLY, THEY MAY BE REQUIRED TO RECUSE THEMSELVES FROM MEETINGS, ABSTAIN FROM VOTING, AND, IN CERTAIN CASES, PROVIDE FULL DISCLOSURE OF THEIR INVOLVEMENT IN THE CONFLICTING INTEREST. THE ORGANIZATION MAY ALSO IMPOSE ADDITIONAL SAFEGUARDS, SUCH AS INDEPENDENT EVALUATIONS OR COMPETITIVE BIDDING, TO ENSURE FAIRNESS AND TRANSPARENCY IN DECISION-MAKING. BY ADHERING TO THESE POLICIES, THE ORGANIZATION UPHOLDS ITS INTEGRITY AND ENSURES THAT ITS DECISIONS ARE MADE IN AN IMPARTIAL AND RESPONSIBLE MANNER, FREE FROM UNDUE INFLUENCE OR BIAS. |
| 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 BENEFIT PROGRAMS ADMINISTRATION AT: 1200 WILSHIRE BLVD, FIFTH FLOOR, LOS ANGELES, CA 90017. |
| PART VII, SECTION A, LINE 1A: | THE TRUST DOES NOT HAVE INFORMATION REGARDING THE COMPENSATION RECEIVED BY THE TRUSTEES FROM THE RESPECTIVE PARTICIPATING EMPLOYERS. THE MEMBERS OF THE BOARD OF TRUSTEES ARE PAID EMPLOYEES. THEY ARE EMPLOYED BY THEIR RESPECTIVE EMPLOYERS AND RECEIVE ALL THEIR COMPENSATION SOLELY CONNECTED TO THEIR DUTIES AS EMPLOYEES. 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 EMPLOYERS, THE TRUST, 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. NOTE ALSO THAT THE DISCLOSURE OF COMPENSATION REQUESTED ON THE FORM 990 WOULD CAUSE ADDITIONAL ADMINISTRATIVE BURDEN BY REQUIRING THE TRUST TO COLLECT THIS INFORMATION ANNUALLY, SINCE THE TRUSTEES' COMPENSATION AS EMPLOYEES VARIES FROM YEAR TO YEAR, AND FROM TRUSTEE TO TRUSTEE. FINALLY, AND VERY IMPORTANTLY, THE FORM 990 IS PUBLIC INFORMATION. IT IS LIKELY THAT REQUIRING THE DISCLOSURE OF COMPENSATION WILL DISSUADE EMPLOYEES FROM RESPECTIVE PARTICIPATING EMPLOYERS FROM VOLUNTEERING TO SERVE ON THE BOARD. THE TRUST WOULD THEN HAVE TO SPEND TRUST ASSETS TO HIRE A PROFESSIONAL TRUSTEE. PLEASE CONTACT THE TRUST OFFICE IF YOU WOULD LIKE FURTHER INFORMATION, AND/OR WOULD LIKE TO DISCUSS THIS FURTHER. THE TRUSTEES WANT TO BE COOPERATIVE WITH THE IRS, BUT REQUESTING THIS COMPENSATION INFORMATION IS PROBLEMATIC FOR THE REASONS STATED ABOVE. |
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