2022-09-14T14:21:34-05:00 2021-12-31 910189318 MOSS ADAMS LLP 1301 A STREET SUITE 600 TACOMA WA 984024205 990 2021-01-01 911338775 ASSOCIATION OF WASHINGTON CITIES EMPLOYEE BENEFIT TRUST ASSO 3607534137 1076 S FRANKLIN STREET OLYMPIA WA 985011346 DEANNA DAWSON CEO 3607534137 2022-09-12 1 DEANNA DAWSON 999009999 EMINA O CRESSWELL CPA P01217304 2535724100 2022-09-12 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z GLENN JOHNSON 1076 S FRANKLIN STREET OLYMPIA WA 985011346 309567497 0 X WWW.WACITIES.ORG X 1970 WA SEE FORM 990, PART III, LINE 1. 8 8 0 23 0 0 0 0 222880986 229634402 3028108 2707316 0 0 225909094 232341718 0 0 200366284 227843311 0 0 0 0 0 8993338 9673200 209359622 237516511 16549472 -5174793 137952803 141417747 26182893 35463603 111769910 105954144 TO PROVIDE QUALITY BENEFIT PROGRAMS AND INSURANCE SERVICES TO WASHINGTON CITIES AND TOWNS IN AN EFFICIENT AND COST-EFFECTIVE MANNER THROUGH TIMELY INFORMATION, TECHNICAL ASSISTANCE, MEMBER EDUCATION AND ADVOCACY. 0 0 AS PART OF MEDICAL COST CONTAINMENT, THE HEALTH RISK MANAGEMENT PROGRAM IS DESIGNED TO HELP EMPLOYEES ENHANCE THEIR QUALITY OF LIFE, MAKE BETTER USE OF HEALTH CARE SERVICES, CONTRIBUTE MORE FULLY TO THEIR WORKPLACE, AND BETTER SERVE THEIR COMMUNITY. PROVIDE PARTICIPANTS AND THEIR DEPENDENTS WITH EMPLOYEE ASSISTANCE PROGRAMS, MEDICAL, DENTAL, VISION, GROUP LIFE ACCIDENTAL DEATH AND DISMEMBERMENT AND LONG-TERM DISABILITY. THE PLAN IS A COST SHARING MULTIPLE EMPLOYER PLAN WITH APPROXIMATELY 282 CONTRIBUTING EMPLOYERS. MEMBERSHIP IN 2021 INCLUDES 18,403 ENROLLEES. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JAMES SOMMER 2068592636 12121 HARBOUR REACH DRIVE STE 105 MUKILTEO WA 98275 X GLENN JOHNSON CHAIR & SE REGION TRUSTEE 1.00 1.00 X X 0 17000 0 DOROTHY KNAUSS VICE CHAIR & AWC TRUSTEE (UNTIL 7/21) 1.00 1.00 X X 0 10292 0 EMILY SCHUH EBAC CHAIR 1.00 X 0 0 0 JENNIFER GORSUCH EBAC VICE CHAIR 1.00 40.00 X 0 144680 25652 JULIE STRUCK NW REGION TRUSTEE 1.00 X 0 0 0 CYNTHIA PRATT AWC TRUSTEE 1.00 X 0 0 0 NEIL JOHNSON JR SW REGION TRUSTEE 1.00 X 0 0 0 PAUL SCHMIDT NE REGION TRUSTEE 1.00 X 0 0 0 AMY OCKERLANDER AWC TRUSTEE 1.00 1.00 X 0 24000 0 0 195972 25652 0 0 1 0 ASSOCIATION OF WA CITIES 1076 FRANKLIN ST SE OLYMPIA WA 98501 SERVICE PROVIDER 5404371 CASTLIGHT HEALTH INC 50 CALIFORNIA ST 18TH FLOOR SAN FRANCISCO CA 94111 HEALTH MANAGEMENT SERVICES 1045207 VIMLY BENEFIT SOLUTIONS 12121 HARBOUR REACH DRIVE STE 105 MUKILTEO WA 98275 ADMINISTRATIVE SERVICES 920606 AON CONSULTING INC PO BOX 95135 CHICAGO IL 60694 CONSULTING SERVICES 302741 PERKINS COIE LLP PO BOX 2646433 SEATTLE WA 98124 LEGAL SERVICES 229266 6 EMPLOYERS' CONTRIBUTIO 623990 224626681 224626681 RETIREES AND EMPLOYEE 623990 4949927 4949927 MISCELLANEOUS FEES 623990 57794 57794 229634402 2590164 2590164 77342931 77225779 117152 117152 117152 232341718 229634402 0 2707316 227843311 289418 72809 264617 486032 31180 361415 17958 4919 127001 ADMINISTRATIVE FEES 6724676 HEALTH MANAGEMENT 1128684 MEMBER EDUCATION/TRAINI 164491 237516511 21589289 24158765 28923 315552 112949219 114746799 3385372 2196631 137952803 141417747 1815420 904593 2202956 2224271 22164517 32334739 26182893 35463603 X 111769910 105954144 0 0 0 0 111769910 105954144 137952803 141417747 -5174793 -640973 0 X 0 1 X 0 0 0 POOLED COMMON AND COLLECTIVE FUND 24301700 F BONDS AND NOTES 55673285 F MUTUAL FUNDS 34771814 F 114746799 CLAIMS PAYABLE 10802739 CLAIMS INCURRED BUT NOT YET PAID 21532000 32334739 X 231700745 -640973 -640973 232341718 0 232341718 237516511 0 237516511 0 237516511 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED AND INFORMED THE TRUST BY A LETTER DATED JUNE 20, 1989, THE TRUST AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (IRC). ALTHOUGH THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER, THE TRUST ADMINISTRATOR BELIEVES THE TRUST IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. IN ACCORDANCE WITH REQUIREMENTS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN TAXES, THE TRUST HAS DETERMINED THAT THEY HAVE NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2021 AND 2020. 0 0 0 JENNIFER GORSUCH EBAC VICE CHAIR 0 144680 0 0 0 0 0 16459 0 9193 0 170332 0 0 FORM 990, PART VI, SECTION B, LINE 11B AT THE BOARD OF TRUSTEES MEETING, CPA FIRM PRESENTS FORM 990 ALLOWING THE BOARD TO REVIEW, ASK QUESTIONS, AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C 1. PROCEDURES. A. PRIOR TO AWC TRUST BOARD OF TRUSTEES OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A "RESPONSIBLE PERSON HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. B. A RESPONSIBLE PERSON WHO PLANS NOT TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE AWC TRUST BOARD OF TRUSTEES OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE RESPONSIBLE PERSON HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE CHAIR OF THE MEETING ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIR SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. C. A RESPONSIBLE PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE AWC TRUST BOARD OF TRUSTEES OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. D. A RESPONSIBLE PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. E. RESPONSIBLE PERSONS WHO ARE NOT MEMBERS OF THE AWC TRUST BOARD OF TRUSTEES, OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF AWC TRUST BOARD OF TRUSTEES OR COMMITTEE ACTION, SHALL DISCLOSE TO THE AWC TRUST CHAIR OR THE ASSOCIATION OF WASHINGTON CITIES CEO, AS APPLICABLE, OR THE ASSOCIATION OF WASHINGTON CITIES CEO'S DESIGNEE, ANY CONFLICT OF INTEREST THAT SUCH RESPONSIBLE PERSON HAS WITH RESPECT TO A CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL BE MADE AS SOON AS THE CONFLICT OF INTEREST IS KNOWN TO THE RESPONSIBLE PERSON. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE AWC TRUST'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE AWC TRUST CHAIR OR THE ASSOCIATION OF WASHINGTON CITES CEO, AS APPLICABLE, OR THE ASSOCIATION OF WASHINGTON CITIES CEO'S DESIGNEE, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. 2. CONFIDENTIALITY. EACH RESPONSIBLE PERSON SHALL EXERCISE CARE NOT TO DISCLOSE CONFIDENTIAL INFORMATION ACQUIRED IN CONNECTION WITH SUCH STATUS OR INFORMATION THE DISCLOSURE OF WHICH MIGHT BE ADVERSE TO THE INTERESTS OF THE AWC TRUST. FURTHERMORE, A RESPONSIBLE PERSON SHALL NOT DISCLOSE OR USE INFORMATION RELATING TO THE BUSINESS OF THE AWC TRUST FOR THE PERSONAL PROFIT OR ADVANTAGE OF THE RESPONSIBLE PERSON OR A FAMILY MEMBER. NOTE: A "RESPONSIBLE PERSON" IS ANY AWC TRUST PARTY OR PERSON SERVING AS AN OFFICER, EMPLOYEE OR MEMBER OF THE BOARD OF DIRECTORS OF THE ASSOCIATION OF WASHINGTON CITIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A BOARD MEMBER RELATED PARTY COMPENSATION IS FROM ORGANIZATIONS THAT ARE CONTRIBUTING EMPLOYERS TO THE TRUST. THE COMPENSATION IS FOR THE BOARD MEMBER'S POSITION AND DUTIES WITH THE CONTRIBUTING EMPLOYER ORGANIZATION AND NOT FOR THEIR POSITION OR DUTIES WITH THE TRUST. THE TRUST MADE A REASONABLE EFFORT TO COLLECT RELATED PARTY COMPENSATION VIA EMAIL REQUESTS INCLUDING FOLLOW UP. THE INFORMATION THE TRUST WAS ABLE TO COLLECT IS REPORTED ON PART VII, SECTION A. 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KENNEWICK CITY OF KETTLE FALLS KING COUNTY REGIONAL HOMELESSNESS AUTHORITY KITSAP REGIONAL LIBRARY KITSAP TRANSIT CITY OF KITTITAS CITY OF LA CENTER TOWN OF LA CONNER CITY OF LACEY LACEY FIRE DISTRICT #3 TOWN OF LACROSSE CITY OF LAKE FOREST PARK CITY OF LAKE STEVENS CITY OF LAKEWOOD CITY OF LIBERTY LAKE TOWN OF LIND CITY OF LONG BEACH CITY OF LONGVIEW LOTT CLEAN WATER ALLIANCE TOWN OF LYMAN CITY OF LYNDEN CITY OF LYNNWOOD TOWN OF MANSFIELD CITY OF MAPLE VALLEY CITY OF MARYSVILLE MASON COUNTY EMERGENCY COMMUNICATIONS MASON TRANSIT AUTHORITY CITY OF MCCLEARY CITY OF MEDICAL LAKE CITY OF MEDINA CITY OF MERCER ISLAND CITY OF MESA TOWN OF METALINE FALLS CITY OF MILL CREEK CITY OF MILLWOOD CITY OF MILTON CITY OF MONROE CITY OF MONTESANO CITY OF MORTON CITY OF MOSES LAKE CITY OF MOUNT VERNON CITY OF MOUNTLAKE TERRACE CITY OF MOXEE CITY OF MUKILTEO MUKILTEO WATER AND WASTEWATER DISTRICT CITY OF NAPAVINE TOWN OF NESPELEM CITY OF NEWCASTLE CITY OF NEWPORT CITY OF NOOKSACK NORCOM 911 CITY OF 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CITY OF SHORELINE SI VIEW METROPOLITAN PARK DISTRICT SKAGIT COUNCIL OF GOVERNMENTS SKAGIT TRANSIT TOWN OF SKYKOMISH CITY OF SNOHOMISH SNOCOM 9-1-1 CITY OF SNOQUALMIE CITY OF SOAP LAKE CITY OF SOUTH BEND TOWN OF SOUTH CLE ELUM SOUTH SOUND 911 TOWN OF SPANGLE SPOKANE COUNTY LIBRARY DISTRICT SPOKANE REGIONAL TRANSPORTATION COUNCIL CITY OF SPOKANE VALLEY CITY OF SPRAGUE TOWN OF ST JOHN CITY OF STANWOOD TOWN OF STEILACOOM CITY OF STEVENSON CITY OF SULTAN CITY OF SUMAS CITY OF SUMNER SUNNYSIDE HOUSING AUTHORITY CITY OF SUNNYSIDE TACOMA-PIERCE COUNTY HEALTH DEPARTMENT CITY OF TEKOA CITY OF TENINO THURSTON 9-1-1 COMMUNICATIONS CITY OF TIETON TIMBERLAND REGIONAL LIBRARY CITY OF TOLEDO CITY OF TONASKET CITY OF TOPPENISH CITY OF TUMWATER TOWN OF TWISP CITY OF UNION GAP TOWN OF UNIONTOWN CITY OF UNIVERSITY PLACE CITY OF VADER VALLEY COMMUNICATIONS CENTER VALLEY REGIONAL FIRE AUTHORITY VALLEY VIEW SEWER DISTRICT VALLEY WATER DISTRICT CITY OF WAITSBURG CITY OF WALLA WALLA WALLA WALLA VALLEY MPOSRTPO CITY OF WAPATO CITY OF WARDEN WASHINGTON STATE CONVENTION CENTER WASHINGTON STATE TRANSIT ASSOCIATION CITY OF WASHOUGAL TOWN OF WASHTUCNA TOWN OF WATERVILLE WASHINGTON CITIES INSURANCE AUTHORITY CITY OF WENATCHEE WEST PLAINS AIRPORT AREA PDA CITY OF WEST RICHLAND WHATCOM COUNCIL OF GOVERNMENTS WHATCOM TRANSPORTATION AUTHORITY CITY OF WHITE SALMON WHITWORTH WATER DISTRICT TOWN OF WILBUR TOWN OF WINTHROP CITY OF WOODINVILLE WOODINVILLE WATER DISTRICT TOWN OF WOODWAY TACOMA-PIERCE CO EMPTRNG CNSRTM (WORKFORCE CENTRAL) TOWN OF YACOLT YAKIMA VALLEY CONFERENCE OF GOVERNMENTS TOWN OF YARROW POINT CITY OF YELM CITY OF ZILLAH 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0