UNIFIED FIRE AUTHORITY HEALTH AND WELFARE TRUST: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: UNIFIED FIRE AUTHORITY HEALTH AND WELFARE TRUST (EIN 46-1919035)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-15
IRS object ID: 202501359349314395
Schema version: 2023v6.0
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-15T17:35:53-04:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	454218077	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JEFF HILL CPA LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	415 Medical Dr Ste C102	AddressLine1Txt
City	Bountiful	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84010	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	461919035	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UNIFIED FIRE AUTHORITY HEALTH AND WELFARE TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	UNIF	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3380 S 900 W	AddressLine1Txt
City	WEST VALLEY CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84119	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ANTHONY HILL	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	8017437200	PhoneNum
Signature	2024-09-23	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jeffrey B Hill	PreparerPersonNm
PTIN	P00113015	PTIN
Phone	8012985555	PhoneNum
Preparation	2025-05-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$1,243,400	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2012	FormationYr
Legal Domicile State	UT	LegalDomicileStateCd
Activity Or Mission	THE PLAN WAS ESTABLISHED TO PROVIDE FOR THE REIMBURSEMENT OF POST-RETIREMENT AND POST-TERMINATION OUT-OF-POCKET MEDICAL EXPENSES, INCLUDING HEALTH INSURANCE PREMIUMS FOR ALL ELIGIBLE EMPLOYEES.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$5,200	PYContributionsGrantsAmt
CY Contributions Grants	$5,200	CYContributionsGrantsAmt
PY Program Service Revenue	$1,054,695	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,015,553	CYProgramServiceRevenueAmt
PY Investment Income	$166,223	PYInvestmentIncomeAmt
CY Investment Income	$222,647	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,226,118	PYTotalRevenueAmt
CY Total Revenue	$1,243,400	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$216,637	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$187,720	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$49,018	PYOtherExpensesAmt
CY Other Expenses	$60,151	CYOtherExpensesAmt
PY Total Expenses	$265,655	PYTotalExpensesAmt
CY Total Expenses	$247,871	CYTotalExpensesAmt
PY Revenues Less Expenses	$960,463	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$995,529	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,543,073	TotalAssetsBOYAmt
Total Assets EOY	$8,151,394	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,543,073	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,151,394	NetAssetsOrFundBalancesEOYAmt
Mission	THE PLAN WAS ESTABLISHED TO PROVIDE FOR THE REIMBURSEMENT OF POST-RETIREMENT AND POST-TERMINATION OUT-OF-POCKET MEDICAL EXPENSES, INCLUDING HEALTH INSURANCE PREMIUMS FOR ALL ELIGIBLE EMPLOYEES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$247,871	ExpenseAmt
Desc	THE PLAN WAS ESTABLISHED TO PROVIDE FOR THE REIMBURSEMENT OF POST-RETIREMENT AND POST-TERMINATION OUT-OF-POCKET MEDICAL EXPENSES, INCLUDING HEALTH INSURANCE PREMIUMS FOR ALL ELIGIBLE EMPLOYEES.	Desc
Total Program Service Expenses	$247,871	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DAWNETTE BUTTERWORTH-COMPUSYS	PersonNm
Phone	8019731001	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2156 W 2200 S	AddressLine1Txt
City	WEST VALLEY CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84119	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
BRIAN ROBERTS
TRUSTEE	1.00	40.00	Yes (X)	$0	$206,199	$52,134
ANTHONY HILL
TRUSTEE	1.00	40.00	Yes (X)	$0	$192,425	$49,267
L RILEY PILGRIM
CHAIR	1.00	40.00	Yes (X)	$0	$181,540	$59,887
ZACH ROBINSON
TRUSTEE	1.00	40.00	Yes (X)	$0	$180,580	$59,887
KILEY DAY
TRUSTEE	1.00	40.00	Yes (X)	$0	$158,341	$46,912
JEREMY ROBERTSON
TRUSTEE	1.00	40.00	Yes (X)	$0	$123,474	$41,423
DAVID BANNER
VICE CHAIR	1.00	40.00	Yes (X)	$0	$132,172	$30,846
SYLVIA CARDENAS
TRUSTEE	1.00	40.00	Yes (X)	$0	$70,771	$19,600
WILLIAM BRASS
TRUSTEE	1.00	40.00	Yes (X)	$0	$61,567	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,307,069	TotReportableCompRltdOrgAmt
Total Other Compensation	$359,956	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$5,200	AllOtherContributionsAmt
Total Contributions	$5,200	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EMPLOYER CONTRIBUTIONS	Desc
Business	525100	BusinessCd
Total Revenue Column	$1,015,553	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,015,553	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,015,553	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$222,647	TotalRevenueColumnAmt
Exclusion	$222,647	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,243,400	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,015,553	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$222,647	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$187,720	TotalAmt
Program Services	$187,720	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$60,151	TotalAmt
Program Services	$60,151	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$247,871	TotalAmt
Program Services	$247,871	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$319,891	BOYAmt
EOY	$24,719	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$6,692	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$36,788	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$6,223,182	BOYAmt
EOY	$8,083,195	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,543,073	BOYAmt
EOY	$8,151,394	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,543,073	BOYAmt
EOY	$8,151,394	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,543,073	BOYAmt
EOY	$8,151,394	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,543,073	BOYAmt
EOY	$8,151,394	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$995,529	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$612,792	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
FIXED INCOME SECURITIES	$735,093
ETPS MUTUAL FUNDS ETC	$6,590,966
EQUITY AND OPTIONS	$757,136

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$8,083,195	TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt	$1,245,400	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$1,245,400	RevenueSubtotalAmt
Total Revenue Per Form990	$1,245,400	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$247,871	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$247,871	ExpensesSubtotalAmt
Total Expenses Per Form990	$247,871	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
ANTHONY HILL
TRUSTEE	$192,425	$33,263	$16,004	$241,692
BRIAN ROBERTS
TRUSTEE	$206,199	$36,493	$15,641	$258,333
JEREMY ROBERTSON
TRUSTEE	$123,474	$23,928	$17,495	$164,897
KILEY DAY
TRUSTEE	$158,341	$27,527	$19,385	$205,253
DAVID BANNER
VICE CHAIR	$132,172	$23,928	$6,918	$163,018
L RILEY PILGRIM
CHAIR	$181,540	$40,915	$18,972	$241,427
ZACH ROBINSON
TRUSTEE	$180,580	$40,915	$18,972	$240,467

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Committee meeting documentation Part VI line 8b	THERE ARE NO SEPARATE COMMITTEES AUTHORIZED TO ACT FOR THE BOARD.
Form 990 governing body review Part VI line 11	THE TRUSTEES WILL REVIEW THE FORM 990 PRIOR TO THE FILING OF THE RETURN.
Governing documents etc available to public Part VI line 19	GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	UNIFIED FIRE AUTHORITY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3380 S 900 W	AddressLine1Txt
City	WEST VALLEY CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84119	ZIPCd

Field	Value	IRS element (for citing)
EIN	753134967	EIN
Primary Activities	FIRE PROTECTION	PrimaryActivitiesTxt
Legal Domicile State	UT	LegalDomicileStateCd
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	false	ControlledOrganizationInd