UNITED EMPLOYEES BENEFIT TRUST: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- UNITED EMPLOYEES BENEFIT TRUST (EIN 91-6061910)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-06-17
- IRS object ID
- 202421699349301067
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-17T12:27:20-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 208149084 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANASTASI MOORE & MARTIN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 S WASHINGTON ST STE 600 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 916061910 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNITED EMPLOYEES BENEFIT TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIT | BusinessNameControlTxt |
| Phone | 2534741214 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH 27TH STREET STE B | AddressLine1Txt |
| City | TACOMA | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98402 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD SALINAS | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2534741214 | PhoneNum |
| Signature | 2024-06-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RICHARD | PersonFirstNm |
| Person Last | SALINAS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAUL ANASTASI CPA | PreparerPersonNm |
| PTIN | P00395796 | PTIN |
| Phone | 5093230272 | PhoneNum |
| Preparation | 2024-06-12 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD SALINAS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH 27TH STREET STE B | AddressLine1Txt |
| City | TACOMA | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $86,444,193 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | UNITEDEMPLOYEES.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH AND SECURITY BENEFITS FOR MEMBERS EMPLOYEES | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $26,569,519 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,194,778 | CYProgramServiceRevenueAmt |
| PY Investment Income | $674,813 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,145,648 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $27,244,332 | PYTotalRevenueAmt |
| CY Total Revenue | $31,340,426 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $22,823,144 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $27,104,699 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $565,136 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $576,973 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $571,718 | PYOtherExpensesAmt |
| CY Other Expenses | $657,182 | CYOtherExpensesAmt |
| PY Total Expenses | $23,959,998 | PYTotalExpensesAmt |
| CY Total Expenses | $28,338,854 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,284,334 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,001,572 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $49,696,414 | TotalAssetsBOYAmt |
| Total Assets EOY | $55,116,771 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,185,192 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,230,525 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $46,511,222 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $50,886,246 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE TRUST WAS CREATED, ESTABLISHED, AND MAINTAINED FOR THE PURPOSE OF PROVIDING HEALTH AND SECURITY BENEFITS FOR MEMBERS EMPLOYEES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | CREATED, ESTABLISHED, AND MAINTAINED FOR THE PURPOSE OF PROVIDING HEALTH AND SECURITY BENEFITS FOR MEMBERS EMPLOYEES. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIANA CLARK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2534741214 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH 27TH STREET STE B | AddressLine1Txt |
| City | TACOMA | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98402 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RICHARD SALINAS | ||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NORM LEMAY | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| REBECCA STEALEY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC WYANT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICK LANSDALE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL GONZALES | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JESUS ALAVAREZ JR | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ED OWENS | ||||||
| TRUSTEE (OUTGOING) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIANA CLARK | ||||||
| ADMINISTRATOR | 40.00 | Yes (X) | $126,100 | $0 | $42,729 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $126,100 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $42,729 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| INNOVATIVE CARE MANAGEMENT | |||||
| PO BOX 22386 | PORTLAND | OR | 97269 | CASE MANAGEMENT | $196,228 |
| BRIDGEWAY BENEFIT TECHNOLOGIES | |||||
| 3700 KOPPERS STREET SUITE 400 | BALTIMORE | MD | 21227 | TECHNOLOGY SUPPORT | $137,752 |
| WASHINGTON CAPITAL MGT INC | |||||
| 1200 SIXTH AVENUE SUITE 700 | SEATTLE | WA | 98101 | INVESTMENT SERVICES | $103,632 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $30,046,978 | $30,046,978 |
| COBRA CONTRIBUTIONS | 900099 | $147,800 | $147,800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,194,778 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,223,117 | TotalRevenueColumnAmt |
| Exclusion | $1,223,117 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $55,026,298 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $55,103,767 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$77,469 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$77,469 | TotalRevenueColumnAmt |
| Exclusion | -$77,469 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,340,426 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,194,778 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,145,648 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,104,699 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,829 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,093 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,000 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,051 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,100 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,928 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,193 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,508 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,108 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,086 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,063 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,135 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,106 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,860 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,689 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | HEALTH PLAN FEES | Desc |
| Total | $19,406 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,338,854 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,467,427 | BOYAmt |
| EOY | $3,973,268 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $411,657 | BOYAmt |
| EOY | $392,179 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,909,222 | BOYAmt |
| EOY | $3,368,044 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,064 | BOYAmt |
| EOY | $15,053 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $159,878 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $113,232 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,505 | BOYAmt |
| EOY | $46,646 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,814,539 | BOYAmt |
| EOY | $47,321,581 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,696,414 | BOYAmt |
| EOY | $55,116,771 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,193 | BOYAmt |
| EOY | $162,326 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,972,999 | BOYAmt |
| EOY | $4,068,199 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,185,192 | BOYAmt |
| EOY | $4,230,525 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,511,222 | BOYAmt |
| EOY | $50,886,246 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,511,222 | BOYAmt |
| EOY | $50,886,246 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,696,414 | BOYAmt |
| EOY | $55,116,771 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,001,572 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,373,452 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $113,232 | OtherCostOrOtherBasisAmt |
| Depreciation | $113,232 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $46,646 | OtherCostOrOtherBasisAmt |
| Book Value | $46,646 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $46,646 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| BENEFIT OBLIGATIONS | $4,024,723 |
| RIGHT-OF-USE LIABILITY | $43,476 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,068,199 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $32,561,685 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,373,452 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,373,452 | RevenueNotReportedAmt |
| Revenue Subtotal | $31,188,233 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $152,193 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $152,193 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $31,340,426 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $27,063,290 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $27,063,290 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $152,193 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,123,371 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,275,564 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,338,854 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED OCTOBER 12, 1991, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE TAXES HAVE BEEN RECORDED IN 2023 AND 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN BENEFIT OBLIGATIONS 1,123,371. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DIANA CLARK | PersonNm |
| Title | ADMINISTRATOR | TitleTxt |
| Base Compensation Filing Org | $126,100 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $28,317 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $14,412 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $168,829 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OF THE PLAN ARE EMPLOYEES OF PARTICIPATING EMPLOYERS LISTED IN SCHEDULE R, PARTS II, III, AND IV. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 AND ALL APPLICABLE SCHEDULES ARE REVIEWED BY THE GOVERNING BODY PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE TRUST MONITORS EXPENSE RECORDS AND ACTIVITIES OF BOARD MEMBERS. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THAT OF THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (21 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|
| BENTON COUNTY | |
| CONTRIBUTING EMPLOYER | 0 |
| CITY OF BONNEY LAKE (POLICE DEPT) | |
| CONTRIBUTING EMPLOYER | 0 |
| CITY OF CASHMERE | |
| CONTRIBUTING EMPLOYER | 0 |
| CITY OF CLE ELUM (POLICE DEPT) | |
| CONTRIBUTING EMPLOYER | 0 |
| CITY OF FIFE | |
| CONTRIBUTING EMPLOYER | 0 |
| CITY OF KITTITAS | |
| CONTRIBUTING EMPLOYER | 0 |
| CITY OF MABTON | |
| CONTRIBUTING EMPLOYER | 0 |
| CITY OF MORTON | |
| CONTRIBUTING EMPLOYER | 0 |
| CITY OF MOSSYROCK | |
| CONTRIBUTING EMPLOYER | 0 |
| CITY OF YAKIMA | |
| CONTRIBUTING EMPLOYER | 0 |
| ELLENSBURG PUBLIC WORKS | |
| CONTRIBUTING EMPLOYER | 0 |
| HIGHLAND WATER DISTRICT | |
| CONTRIBUTING EMPLOYER | 0 |
| KC SHERIFF OFFICE | |
| CONTRIBUTING EMPLOYER | 0 |
| KITTCOM | |
| CONTRIBUTING EMPLOYER | 0 |
| KITTITAS COUNTY | |
| CONTRIBUTING EMPLOYER | 0 |
| NEW TACOMA CEM & FUNERAL HOME | |
| CONTRIBUTING EMPLOYER | 0 |
| OKANOGAN COUNTY | |
| CONTRIBUTING EMPLOYER | 0 |
| TOWN OF NACHES | |
| CONTRIBUTING EMPLOYER | 0 |
| WALLA WALLA COUNTY CORRECTIONS | |
| CONTRIBUTING EMPLOYER | 0 |
| WWC SHERIFF OFFICE ADMIN | |
| CONTRIBUTING EMPLOYER | 0 |
| YAKIMA COUNTY | |
| CONTRIBUTING EMPLOYER | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (38 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|
| ALSCO INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| AMERISOURCEBERGEN DRUG CORP | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| ANHEUSER-BUSCH SALES OF WASHINGTON | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| ANIXTER INTERNATIONAL INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| ASSOCIATED PETROLEUM PRODUCTS INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| AUTO WAREHOUSING CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CALPORTLAND COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CEDAR GROVE COMPOSTING INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| COLUMBIA DISTRIBUTING | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| DARIGOLD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| DARLING INGREDIENTS | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| DHL EXPRESS USA INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| EMJ COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| EVERETT STEEL INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| HEIDELBERG MATERIALS | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| HERC RENTALS INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| HERTZ CORPORATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| INTERWEST METALS INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| LAND RECOVERY INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| LEMAY INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| LIQUID ENVIRONMENTAL SOLUTIONS | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| M BLOCH & COMPANY INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| MACY'S LOGISTICS & OPERATIONS | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| MOUNTAIN VIEW CEMETERY INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NICHOLS TRUCKING CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| POZZI BROTHERS TRANSPORT INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| RENTON PRINTERY INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SCHNITZER STEEL INDUSTRIES INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SEATTLE IRON AND METALS CORP | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SHASTA BEVERAGE | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SMITH FROZEN FOODS INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SNIDER PETROLEUM | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SODEXO BENEFITS LABOR TEAM | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TACOMA STEEL SUPPLY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WANKE CASCADE DISTRIBUTION LTD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WASTE MANAGEMENT | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WESCO DISTRIBUTION INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WOODARD & CURRAN INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |