2023-05-06T13:03:42-07:00 2022-06-30 464370753 Baldwin Moffitt Behm LLP 8399 E Indian School Rd Suite 201 Scottsdale AZ 85251 990 2021-07-01 806049077 PORAC Retiree Medical Trust PORA 8882581912 PO Box 6 Mukilteo WA 98275 Terry Moore President 2023-05-06 true Joe Smith 999009999 Robert H Baldwin P00815972 4807369200 0 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z Terry Moore 54762688 false X www.poracrmt.org X 2008 CA TO PROVIDE REIMBURSEMENT FOR INSURANCE PREMIUMS AND MEDICAL EXPENSES IN RETIREMENT 5 5 0 0 0 11782102 12463870 7718921 4909051 148695 19501023 17521616 0 1374495 1770587 0 0 0 541841 804412 1916336 2574999 17584687 14946617 81171216 84409539 120680 54728 81050536 84354811 THE PRIMARY PURPOSE OF THE TRUST IS TO REIMBURSE ELIGIBLE RETIREES FOR A PORTION OR ALL OF THEIR COSTS FOR INSURANCE PREMIUMS OR MEDICAL EXPENSES INCURRED BY RETIREES AND THEIR BENEFICIARIES. false false REIMBURSEMENT OF RETIREES' INSURANCE PREMIUMS OR MEDICAL EXPENSES FOR APPROXIMATELY 6,316 PARTICIPANTS. false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 2 0 true 0 false false false false false false false false X 5 5 false true false false false true false true false false false true true true true true true false false false CA X SUZAN KOLB VIMLY BENEFIT SOLU 2068592608 12121 HARBOUR REACH DRIVE STE 105 Mukilteo WA 98275 X X TERRY A MOORE CHAIR 1.00 0.00 X X 0 0 0 BRIAN DUTTON Trustee 1.00 0.00 X 0 0 0 STEVEN SAUCEDO Trustee 1.00 0.00 X 0 0 0 TIM DAVIS Trustee 1.00 0.00 X 0 0 0 DENNIS HASHIN Trustee 1.00 0.00 X 0 0 0 0 false false false VIMLY BENEFIT SOLUTIONS 12121 HARBOUR REACH DR MUKILTEO WA 98275 ADMIN 354614 THE WAGNER LAW GROUP 17777 CENTER COURT DRIVE N STE 613 CERRITOS CA 90703 LEGAL 204489 PAYDEN & RYGEL 333 SOUTH GRAND AVENUE 39TH FLOOR LOS ANGELES CA 90071 INVESTMENT ADVISER 130250 3 0 Employee Contributions 900099 4882904 4882904 Employer Contributions 900099 7580966 7580966 12463870 3141670 3141670 0 0 0 39008453 37241072 1767381 1767381 1767381 0 0 0 Other Income 900099 148695 148695 148695 17521616 14379946 3141670 0 0 0 1770587 0 0 0 0 0 0 354614 204489 5500 0 0 130250 49598 0 0 0 0 0 0 0 19694 0 0 0 9997 Printing & Postage 14265 Fiduciary Locate 7898 Bank Fees 2505 Field Representative Expense 2285 3317 2574999 0 0 0 1774200 1181379 7590735 11044686 0 437727 0 0 0 0 0 0 71806281 71745747 0 0 0 0 81171216 84409539 54728 120680 120680 54728 X 81050536 84354811 81050536 84354811 81171216 84409539 X 14946617 -13894989 136345 2116302 X false true X false false X 3496377 -13894989 -13894989 17391366 130250 130250 17521616 2444749 2444749 130250 130250 2574999 Part X : FIN48 Footnote ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST 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 TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company THE TRUST'S MANAGEMENT DUTIES, INCLUDING ACCOUNTING FUNCTIONS AND PAYMENTS OF BENEFITS TO ITS MEMBERS, ARE PROVIDED BY A THIRD PARTY ADMINISTRATOR, VIMLY BENEFIT SOLUTIONS. Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE TRUSTEES. Form 990, Part VI, Line 11b: Form 990 Review Process PRIOR TO FILING, THE FORM 990 IS PROVIDED TO THE ADMINISTRATOR, THE ATTORNEY, AND THE BOARD OF TRUSTEES FOR REVIEW, WITH GUIDANCE FROM THE AUDITOR. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE TRUST AND THE BOARD OF TRUSTEES MONITOR AND ENFORCE THE CONFLICT OF INTEREST POLICY BY REQUIRING THE BOARD OF TRUSTEES TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY, INCLUDING THE PROVISION THAT REQUIRES THE TRUSTEES TO DISCLOSE ANY CONFLICE OF INTEREST AS SOON AS IT IS DISCOVERED. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION COMPLIES WITH ALL REQUIREMENTS UNDER FEDERAL LAW, INCLUDING THE TAX CODE AND THE EMPLOYEE RETIREMENT INCOME SECURITY ACT. IT MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO ALL PARTICIPANTS IN ITS BENEFIT PLAN UPON REQUEST. THE GENERAL PUBLIC HAS ACCESS TO MANY OF THESE DOCUMENTS THROUGH ANNUAL GOVERNMENT FILINGS MADE BY THE TRUST. Other Changes In Net Assets Or Fund Balances - Other Increases Transfer from MBPA Trust = $2116302 FEDERAL WAY POG CA GOVERNMENT NA false BURBANK AIRPORT POA CA GOVERNMENT NA false CALAVERAS DSA CA GOVERNMENT NA false CHICO POLICE PSM CA GOVERNMENT NA false CHULA VISTA POA CA GOVERNMENT NA false CRESCENT CITY POA CA GOVERNMENT NA false CITY OF ORANGE PA CA GOVERNMENT NA false GILROY POA CA GOVERNMENT NA false HOLLISTER POA CA GOVERNMENT NA false HUNTING BEACH FFA CA GOVERNMENT NA false HUNTINGTON BEACH FMA CA GOVERNMENT NA false NAPA POAPMA CA GOVERNMENT NA false NEWPORT BEACH POA CA GOVERNMENT NA false NOVATO UNIT H CA GOVERNMENT NA false OAKLEY POA CA GOVERNMENT NA false REDDING PMA CA GOVERNMENT NA false SAN LUIS OBISPO FF CA GOVERNMENT NA false SAN DIEGO SCHOOLS POAPMA CA GOVERNMENT NA false SAN LEANDRO POA CA GOVERNMENT NA false TORRANCE FIREFIGHTERS CA GOVERNMENT NA false SEATTLE POG CA GOVERNMENT NA false YOLO CO CORRECTION CA GOVERNMENT NA false ARCADIA FFA CA GOVERNMENT NA false BELVEDERE POA CA GOVERNMENT NA false CHICO POA CA GOVERNMENT NA false AZUSA POAPMA CA GOVERNMENT NA false DALY CITY POA CA GOVERNMENT NA false DALY CITY PMU CA GOVERNMENT NA false FULLERTON POA CA GOVERNMENT NA false GILROY FFA CA GOVERNMENT NA false LOS GATOS-MONTE SERENO POA CA GOVERNMENT NA false HUNTINGTON BEACH POAPMA CA GOVERNMENT NA false MARIN COUNTY DSA CA GOVERNMENT NA false NOVATO UNIT A CA GOVERNMENT NA false NOVATO UNIT B CA GOVERNMENT NA false OAKLAND POA CA GOVERNMENT NA false ONTARIO POA CA GOVERNMENT NA false RIVERSIDE PAA CA GOVERNMENT NA false SAN FERNANDO POA CA GOVERNMENT NA false SAN LEANDRO PMA CA GOVERNMENT NA false SALEM POLICE EMPLOYEES UNION CA GOVERNMENT NA false MARION COUNTY LEA CA GOVERNMENT NA false MONTEREY PARK POA CA GOVERNMENT NA false VISALIA POA CA GOVERNMENT NA false false false false false false false false false false false false false false false false false false false false