STRATEGY STUDIO / PUBLIC DATA EXPLORER

VIGILANT MANUFACTURERS TR: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
VIGILANT MANUFACTURERS TR (EIN 46-6931251)
Tax period
2023-10-01 to 2024-09-30
Filed
2025-07-22
IRS object ID
202522039349301132
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-07-22T13:34:51-05:00ReturnTs
Tax Period End2024-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN208149084PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANASTASI MOORE & MARTIN PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19 S WASHINGTON ST STE 600AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN466931251EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VIGILANT MANUFACTURERS TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVIGIBusinessNameControlTxt
Phone2068592600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 6AddressLine1Txt
CityMUKILTEOCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98275ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRODGER GLOSPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone2068592600PhoneNum
Signature2025-07-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTI JONES CPAPreparerPersonNm
PTINP01235845PTIN
Phone5093230272PhoneNum
Preparation2025-07-22PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRODGER GLOSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16825 SW SANDBURG STREETAddressLine1Txt
CityTIGARDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97223ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$22,923,100GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.VIGILANT.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2013FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionTO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS THROUGH GROUP INSURANCE ARRANGEMENTS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$24,198,368PYProgramServiceRevenueAmt
CY Program Service Revenue$22,888,039CYProgramServiceRevenueAmt
PY Investment Income$1,068PYInvestmentIncomeAmt
CY Investment Income$23,329CYInvestmentIncomeAmt
PY Other Revenue$13,690PYOtherRevenueAmt
CY Other Revenue$11,732CYOtherRevenueAmt
PY Total Revenue$24,213,126PYTotalRevenueAmt
CY Total Revenue$22,923,100CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$21,337,840PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$20,220,387CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,709,149PYOtherExpensesAmt
CY Other Expenses$2,549,003CYOtherExpensesAmt
PY Total Expenses$24,046,989PYTotalExpensesAmt
CY Total Expenses$22,769,390CYTotalExpensesAmt
PY Revenues Less Expenses$166,137PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$153,710CYRevenuesLessExpensesAmt
Total Assets BOY$1,832,511TotalAssetsBOYAmt
Total Assets EOY$1,965,523TotalAssetsEOYAmt
Total Liabilities BOY$579,319TotalLiabilitiesBOYAmt
Total Liabilities EOY$558,621TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,253,192NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,406,902NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE A TRUST UNDER WHICH VIGILANT, A TRADE ASSOCIATION, AND PARTICIPATING EMPLOYERS MAKE CERTAIN HEALTH AND WELFARE BENEFITS AVAILABLE TO AND FOR THE EXCLUSIVE BENEFIT OF ELIGIBLE EMPLOYEES OF PARTICIPATING EMPLOYERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE TRUST WAS ESTABLISHED TO HOLD INSURANCE POLICIES THROUGH WHICH PARTICIPATING EMPLOYERS CAN PROVIDE PROGRAMS OF HEALTH AND OTHER INSURANCE BENEFITS UNDER THE EMPLOYEE BENEFIT PLANS THEY MAINTAIN FOR THEIR EMPLOYEES AND DEPENDENTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VIMLY BENEFIT SOLUTIONS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4257717359PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112121 HARBOUR REACH DRIVE SUITE 105AddressLine1Txt
CityMUKILTEOCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98275ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RODGER GLOS
CHAIRMAN2.00Yes (X)Yes (X)$0$0$0
SHANNON TERRELL
TRUSTEE1.00Yes (X)$0$0$0
JOE BEERS
TRUSTEE1.00Yes (X)$0$0$0
KEN FRANKEL
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
DIMARTINO ASSOCIATES
1325 FOURTH AVE SUITE 1705SEATTLEWA98101CONSULTING SERVICES$716,093
VIMLY BENEFIT SOLUTIONS INC
12121 HARBOUR REACH DRIVE STE 105MUKILTEOWA98275THIRD-PARTY ADMINISTRATIVE SERVICES$434,495
VIGILANT SERVICES INC
6825 SW SANDBURG STTIGARDOR97223ADMINISTRATIVE SERVICES$298,474
HUB INTERNATIONAL NORTHWEST LLC
PO BOX 3018BOTHELLWA98041INSURANCE BROKER$182,895
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS, NET525100$22,738,486$22,738,486
PARTICIPANT CONTRIBUTIONS, NET525100$149,553$149,553
FieldValueIRS element (for citing)
Total Program Service Revenue$22,888,039TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,329TotalRevenueColumnAmt
Exclusion$23,329ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescLATE FEESDesc
Business525100BusinessCd
Total Revenue Column$11,732TotalRevenueColumnAmt
Related Or Exempt Func Income$11,732RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$11,732OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,923,100TotalRevenueColumnAmt
Related Or Exempt Func Income$22,899,771RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$23,329ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$20,220,387TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$701,687TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$923TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$17,200TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,806,835TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,596TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,762TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$22,769,390TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$182,382BOYAmt
EOY$196,035EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,633,325BOYAmt
EOY$1,743,917EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$13,052BOYAmt
EOY$21,994EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,752BOYAmt
EOY$3,577EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,832,511BOYAmt
EOY$1,965,523EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$34,518BOYAmt
EOY$19,489EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$409,267BOYAmt
EOY$387,385EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$135,534BOYAmt
EOY$151,747EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$579,319BOYAmt
EOY$558,621EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$1,253,192BOYAmt
EOY$1,406,902EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,253,192BOYAmt
EOY$1,406,902EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,832,511BOYAmt
EOY$1,965,523EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$153,710ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPREMIUMS DUE TO INSURERSDesc
Amt$151,747Amt
FieldValueIRS element (for citing)
Total Liability$151,747TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$22,923,100TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$22,923,100RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$22,923,100TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$22,753,177TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$22,753,177ExpensesSubtotalAmt
Other Expenses Not Included$16,213OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$16,213ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$22,769,390TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE ASSETS OF THE PLAN IS QUALIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE NET INVESTMENT INCOME OF THE TRUST IS EXEMPT FROM INCOME TAXES. THE TRUST OBTAINED ITS LATEST TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) WITH AN EFFECTIVE DATE OF EXEMPTION FOR TAX YEARS ENDING AFTER JULY 15, 2019, IN WHICH THE IRS STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE BOARD OF TRUSTEES AND LEGAL COUNSEL BELIEVE THE TRUST AND RELATED PLAN ARE DESIGNED AND HAVE BEEN OPERATED THROUGH SEPTEMBER 30, 2024, IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. 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 THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUBSTANTIATED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, AND THE PLAN COULD BE SUBJECT TO INCOME TAX IF CERTAIN ISSUES WERE FOUND BY THE IRS THAT COULD RESULT IN THE DISQUALIFICATION OF THE TAX-EXEMPT STATUS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN PREMIUMS DUE TO INSURERS 16,213.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
VIGILANT SERVICES INC
VIGILANT SERVICES, INC. IS A WHOLLY OWNED SUBSIDIARY OF VIGILANT.$286,974DURING THE YEAR ENDED SEPTEMBER 30, 2024, THE TRUST PAID VIGILANT SERVICES, INC. $286,974 IN CONSULTING AND ADMINISTRATION SERVICE FEES, WHICH ARE BASED ON THE CONTRIBUTIONS RECEIVED.0
VIGILANT
DEREK GLOS IS THE PRESIDENT OF VIGILANT AND IS RELATED TO A TRUSTEE.$0VIGILANT IS THE ENDORSING SPONSOR OF THE TRUST AND RELATED PLAN. DURING THE YEAR ENDED SEPTEMBER 30, 2024, A FAMILY RELATIONSHIP WAS PRESENT BETWEEN RELATED ENTITIES0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2RODGER GLOS IS A TRUSTEE OF THE TRUST AND EMPLOYED BY VIGILANT SERVICES, INC. VIGILANT SERVICES, INC. PROVIDES MANAGEMENT AND CONSULTING SERVICES TO THE TRUST. RODGER GLOS IS ALSO RELATED TO DEREK GLOS, PRESIDENT OF VIGILANT. VIGILANT IS THE ENDORSING SPONSOR OF THE TRUST AND RELATED PLAN.
FORM 990, PART VI, SECTION A, LINE 3THE TRUST HAS CONTRACTED WITH A THIRD-PARTY ADMINISTRATOR (VIMLY BENEFIT SOLUTIONS, INC.) TO PROVIDE BOOKKEEPING AND ADMINISTRATIVE SERVICES, AND WITH VIGILANT SERVICES, INC. TO PROVIDE CERTAIN MARKETING, SALES, ADVISORY, ADMINISTRATION, COMPLIANCE AND MONITORING SERVICES.
FORM 990, PART VI, SECTION A, LINE 7ATHE INITIAL TRUSTEE WAS NAMED IN THE ORIGINAL TRUST AGREEMENT. ADDITIONAL OR SUCCESSOR TRUSTEE(S) ARE ELECTED BY A MAJORITY OF PARTICIPATING EMPLOYERS IN THE FOLLOWING MANNER: AN ADDITIONAL OR SUCCESSOR TRUSTEE WILL BE PROVISIONALLY APPOINTED BY A MAJORITY OF THE CURRENT TRUSTEE(S). IN THE EVENT THERE ARE NO CURRENT TRUSTEES OR THERE IS NO MAJORITY AGREEMENT ON A NEW TRUSTEE, AN ADDITIONAL OR SUCCESSOR TRUSTEE MAY BE PROVISIONALLY APPOINTED BY VIGILANT. IN MAKING THE APPOINTMENT, THE REMAINING TRUSTEE(S) OR VIGILANT WILL ATTEMPT TO SELECT AN INDIVIDUAL FROM ONE OF THE PARTICIPATING EMPLOYERS, IT BEING THE INTENT THAT THE TRUSTEES, AS A GROUP, CONSTITUTE A FAIR REPRESENTATION OF THE PARTICIPATING EMPLOYERS. NOTICE OF THE PROVISIONAL APPOINTMENT WILL BE MAILED BY THE ADMINISTRATIVE OFFICE TO ALL PARTICIPATING EMPLOYERS AND WILL BECOME FINAL THIRTY DAYS AFTER SUCH NOTICE UNLESS, IN THE MEANTIME, PARTICIPATING EMPLOYERS REPRESENTING 51 PERCENT OF THE EMPLOYEES PARTICIPATING IN THE TRUST SHOULD OBJECT, IN WRITING, TO THE APPOINTMENT. IN THE EVENT SUCH AN OBJECTION IS FILED, THE TRUSTEES WILL CONDUCT A REFERENDUM ELECTION AMONG ALL OF THE PARTICIPATING EMPLOYERS. EACH PARTICIPATING EMPLOYER MAY SUBMIT THE NAME OF ONE NOMINEE AND, IN THE REFERENDUM, EACH PARTICIPATING EMPLOYER WILL BE ENTITLED TO ONE VOTE. EACH VOTE WILL BE WEIGHTED, HOWEVER, BY THE NUMBER OF THE PARTICIPATING EMPLOYER'S EMPLOYEES PARTICIPATING IN THE TRUST (AS MEASURED BY THE NUMBER OF EMPLOYEES REPORTED ON THE PARTICIPATING EMPLOYER'S REPORTING FORM RECEIVED BY THE TRUST IN THE MONTH PRIOR TO THE MONTH OF THE ELECTION). THE NOMINEE WHO RECEIVES THE LARGEST NUMBER OF VOTES WILL BE DECLARED THE NEW TRUSTEE. THE CURRENT TRUSTEES, OR IF NONE THEN VIGILANT, WILL HAVE FULL AUTHORITY TO MAKE THE ARRANGEMENTS FOR THE ELECTION, INCLUDING THE ADOPTION OF ANY ELECTION RULES DEEMED APPROPRIATE. THE COSTS OF THE ELECTION WILL BE CHARGEABLE TO THE TRUST. EACH TRUSTEE SHALL ACKNOWLEDGE, IN WRITING, HIS OR HER ACCEPTANCE OF APPOINTMENT AS TRUSTEE. ANY TRUSTEE MAY BE REMOVED BY A MAJORITY OF THE OTHER CURRENT TRUSTEE(S) UPON WRITTEN NOTICE TO THE TRUSTEE(S). ALTERNATIVELY, ANY TRUSTEE MAY BE REMOVED UPON WRITTEN NOTICE TO THE TRUSTEE(S) FOLLOWING A RECOMMENDATION OF THE LESSER OF 10% OF THE PARTICIPATING EMPLOYERS OR 10 PARTICIPATING EMPLOYERS REPRESENTING 51% OF THE EMPLOYEES PARTICIPATING IN THE TRUST. THE REMOVAL OF A TRUSTEE SHALL BE EFFECTIVE ON THE DATE DESIGNATED IN THE WRITTEN NOTICE. A TRUSTEE MAY BE REMOVED FOR ANY REASON, INCLUDING BUT NOT LIMITED TO, MISSING 3 CONSECUTIVE TRUST MEETINGS WITHOUT AN APPROVED ABSENCE. A SUCCESSOR WILL BE ELECTED AS PROVIDED ABOVE.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 WAS PREPARED UNDER THE GUIDANCE OF THE BOARD OF TRUSTEES BY THE INDEPENDENT ACCOUNTING FIRM ANASTASI, MOORE & MARTIN PLLC. 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 CHAIRMAN OF THE BOARD OF TRUSTEES FOR HIS REVIEW AND APPROVAL. ANY ADDITIONAL QUESTIONS, CONCERNS OR ISSUES RAISED BY THE CHAIRMAN 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 CHAIRMAN. THE FINAL VERSION OF THE FORM 990 WAS MADE AVAILABLE TO THE BOARD OF TRUSTEES PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CALL PROPOSED RELATIONSHIPS AND CONTRACTS WITH SERVICE PROVIDERS, AS WELL AS ALL PROPOSED INVESTMENTS THAT WOULD BE MADE BY THE TRUST, ARE PROVIDED TO AND REVIEWED BY TRUST LEGAL COUNSEL FOR COMPLIANCE WITH THE PROHIBITED TRANSACTION PROVISIONS OF ERISA. ADDITIONALLY, EACH PARTY-IN-INTEREST (FIDUCIARY OR SERVICE PROVIDER) HAS AN ONGOING DUTY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF TRUSTEES ABOUT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AS SOON AS SUCH FACTS BECOME KNOWN OR SHOULD HAVE BECOME KNOWN.
FORM 990, PART VI, SECTION C, LINE 19THE TRUST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST SENT TO VIMLY BENEFIT SOLUTIONS, INC. AT: P.O. BOX 6, MUKILTEO, WA 98275.
FORM 990, PART VII, SECTION A, LINE 1ATHE TRUST DOES NOT COMPENSATE THE TRUSTEES, AS THE TRUSTEES SERVE ON A VOLUNTARY BASIS. THE CHAIRMAN OF THE BOARD OF TRUSTEES IS COMPENSATED FOR HIS SERVICES TO VIGILANT SERVICES, INC., WHICH PROVIDES MANAGEMENT AND CONSULTING SERVICES TO THE TRUST. THE TRUST DOES NOT READILY HAVE ACCESS TO INFORMATION RELATED TO COMPENSATION PAID BY OTHER ENTITIES.
FORM 990, PART XII, LINE 2CTHE PROCESS HAS NOT CHANGED SINCE FILING THE PRIOR FORM 990.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1VIGILANTBusinessNameLine1Txt

US Address USAddress

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Address Line16825 SW SANDBURG STAddressLine1Txt
CityTIGARDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97223ZIPCd
FieldValueIRS element (for citing)
EIN930496390EIN
Primary ActivitiesASSIST EMPLOYERS WITH EMPLOYER/EMPLOYEE RELATIONS, SAFETY, & COMMUNICATIONSPrimaryActivitiesTxt
Legal Domicile StateORLegalDomicileStateCd
Exempt Code Section501(C)(6)ExemptCodeSectionTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (20 entries)

Primary ActivitiesPrimaryActivitiesTxtDirect Controlling NADirectControllingNACdDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerInd
AMERICAN MANUFACTURING SOLUTIONS
CONTRIBUTING EMPLOYERN/A00
APPLIED AERO SYSTEMS LLC
CONTRIBUTING EMPLOYERN/A00
BLACKMOUTH DESIGN LLC
CONTRIBUTING EMPLOYERN/A00
BREAUXDOO BAKERY LLC
CONTRIBUTING EMPLOYERN/A00
CENTRAL WASHINGTON REFRIGERATION LLC
CONTRIBUTING EMPLOYERN/A00
GESSERON LLC
CONTRIBUTING EMPLOYERN/A00
ICICLE BREWING COMPANY LLC
CONTRIBUTING EMPLOYERN/A00
KONNECTONE LLC
CONTRIBUTING EMPLOYERN/A00
MACKENZIE CASTINGS LLC
CONTRIBUTING EMPLOYERN/A00
NEW J LLC
CONTRIBUTING EMPLOYERN/A00
OLYMPIC IRON WORKS LLC
CONTRIBUTING EMPLOYERN/A00
OZONE INTERNATIONAL LLC
CONTRIBUTING EMPLOYERN/A00
PACSEN NORTH AMERICA LLC
CONTRIBUTING EMPLOYERN/A00
PERFECT BLEND LLC
CONTRIBUTING EMPLOYERN/A00
PREFLEX
CONTRIBUTING EMPLOYERN/A00
PURI-T MOBILE WELDING AND FABRICATION
CONTRIBUTING EMPLOYERN/A00
SEVIER LOGGING LLC
CONTRIBUTING EMPLOYERN/A00
SPECIALTY BOTTLE SUPPLY
CONTRIBUTING EMPLOYERN/A00
STORYVILLE COFFEE COMPANY LLC
CONTRIBUTING EMPLOYERN/A00
SYSTEMATIC WOOD DESIGNS LLC
CONTRIBUTING EMPLOYERN/A00

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (79 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
VIGILANT SERVICES INC
6825 SW SANDBURG STTIGARDOR97223930877675TO PROVIDE ADMINISTRATIVE AND CONSULTING SERVICESORVIGILANTC0
ACE GALVANIZING INC
CONTRIBUTING EMPLOYER0N/A
AERO-PLASTICS INC
CONTRIBUTING EMPLOYER0N/A
ALLIED STEEL FABRICATORS INC
CONTRIBUTING EMPLOYER0N/A
AMERICAN STRUCTURES & DESIGN INC
CONTRIBUTING EMPLOYER0N/A
AMERI-SELL INC
CONTRIBUTING EMPLOYER0N/A
ANDERSON'S FABRICATION INC
CONTRIBUTING EMPLOYER0N/A
ARISTOCRATIC CABINETS INC
CONTRIBUTING EMPLOYER0N/A
ART MORRISON ENTERPRISES INC
CONTRIBUTING EMPLOYER0N/A
BAYWOOD CABINET INC
CONTRIBUTING EMPLOYER0N/A
BEAR CREEK LUMBER INC
CONTRIBUTING EMPLOYER0N/A
BLUE DOG BAKERY GROUP INC
CONTRIBUTING EMPLOYER0N/A
BREADFARM INC
CONTRIBUTING EMPLOYER0N/A
BROOKS MANUFACTURING CO
CONTRIBUTING EMPLOYER0N/A
BUCHER AEROSPACE CORPORATION
CONTRIBUTING EMPLOYER0N/A
CANVAS SUPPLY CO INC
CONTRIBUTING EMPLOYER0N/A
CARLSON'S HEATING AND AIR CONDITIONING INC
CONTRIBUTING EMPLOYER0N/A
CAVIDA HOLDINGS INC
CONTRIBUTING EMPLOYER0N/A
CLASSIC IMPRESSIONS INC
CONTRIBUTING EMPLOYER0N/A
CUSTOM TECHNOLOGY COMPANY INC
CONTRIBUTING EMPLOYER0N/A
DALLESPORT FOUNDRY
CONTRIBUTING EMPLOYER0N/A
DYLAN MANUFACTURING INC
CONTRIBUTING EMPLOYER0N/A
FIALAB INSTRUMENTS INC
CONTRIBUTING EMPLOYER0N/A
FLAME ON INC
CONTRIBUTING EMPLOYER0N/A
FREEFLY SYSTEMS INC
CONTRIBUTING EMPLOYER0N/A
GIRLIE PRESS INC
CONTRIBUTING EMPLOYER0N/A
GLACIER PACKAGING INC
CONTRIBUTING EMPLOYER0N/A
GRASSI REFRIGERATION INC
CONTRIBUTING EMPLOYER0N/A
HALEY MANUFACTURING INC
CONTRIBUTING EMPLOYER0N/A
HONEYCUTT MANUFACTURING INC
CONTRIBUTING EMPLOYER0N/A
INLAND FIRE PROTECTION INC
CONTRIBUTING EMPLOYER0N/A
INTERIOR ENVIRONMENTS INC
CONTRIBUTING EMPLOYER0N/A
IRONSIDES CUSTOM GRINDING INC
CONTRIBUTING EMPLOYER0N/A
ISLAND HARDWARE & SUPPLY INC
CONTRIBUTING EMPLOYER0N/A
ISORAY MEDICAL INC
CONTRIBUTING EMPLOYER0N/A
JERRY'S IRON WORKS INC
CONTRIBUTING EMPLOYER0N/A
LAKEWOOD COUNTERTOPS INC
CONTRIBUTING EMPLOYER0N/A
LORTONE INC
CONTRIBUTING EMPLOYER0N/A
LUMBER TRADERS INC
CONTRIBUTING EMPLOYER0N/A
MANHASSET SPECIALTY CO
CONTRIBUTING EMPLOYER0N/A
MAXIMUM PERFORMANCE HYDRAULICS
CONTRIBUTING EMPLOYER0N/A
MEDALLION FOODS INC
CONTRIBUTING EMPLOYER0N/A
MESSENGER CORP
CONTRIBUTING EMPLOYER0N/A
MIMIC TECHNOLOGIES INC
CONTRIBUTING EMPLOYER0N/A
MORFAB COMPANY INC
CONTRIBUTING EMPLOYER0N/A
NETHER INDUSTRIES
CONTRIBUTING EMPLOYER0N/A
NORTHSTAR WOODWORKS INC
CONTRIBUTING EMPLOYER0N/A
NORTHWEST STEEL & PIPE INC
CONTRIBUTING EMPLOYER0N/A
OLYMPIC COLOR RODS
CONTRIBUTING EMPLOYER0N/A
PACIFIC BREEZE PRODUCTS INC
CONTRIBUTING EMPLOYER0N/A
PACIFIC RIM TONEWOODS INC
CONTRIBUTING EMPLOYER0N/A
PACIFIC TOPSOILS INC
CONTRIBUTING EMPLOYER0N/A
PARAGON MANUFACTURING CORP
CONTRIBUTING EMPLOYER0N/A
PARROTT'S B & B WELDING INC
CONTRIBUTING EMPLOYER0N/A
PBS SUPPLY CO INC
CONTRIBUTING EMPLOYER0N/A
PEAK INDUSTRIES INC
CONTRIBUTING EMPLOYER0N/A
QUIRING MONUMENTS INC
CONTRIBUTING EMPLOYER0N/A
REALCRAFT
CONTRIBUTING EMPLOYER0N/A
RELM WEST INC
CONTRIBUTING EMPLOYER0N/A
REVALESIO CORPORATION
CONTRIBUTING EMPLOYER0N/A
RJ JARVIS ENTERPRISES INC
CONTRIBUTING EMPLOYER0N/A
RYAN MACHINE INC
CONTRIBUTING EMPLOYER0N/A
SAVAGE WHOLESALE BUILDING MATERIALS INC
CONTRIBUTING EMPLOYER0N/A
SEATTLE SPORTS CO INC
CONTRIBUTING EMPLOYER0N/A
SESH TECHNOLOGIES MANUFACTURING INC
CONTRIBUTING EMPLOYER0N/A
SIRJMR INC
CONTRIBUTING EMPLOYER0N/A
SOUND BUILDING SUPPLY INC
CONTRIBUTING EMPLOYER0N/A
STAR LABEL INC
CONTRIBUTING EMPLOYER0N/A
STERLING TELECOMMUNICATIONS & CONSTRUCTION INC
CONTRIBUTING EMPLOYER0N/A
TACTILE INC
CONTRIBUTING EMPLOYER0N/A
TAM INDUSTRIES INC
CONTRIBUTING EMPLOYER0N/A
THREE SIGMA MFG INC
CONTRIBUTING EMPLOYER0N/A
TIDAL VISION INC
CONTRIBUTING EMPLOYER0N/A
TOOLLESS PLASTIC SOLUTIONS INC
CONTRIBUTING EMPLOYER0N/A
TRANSCO NORTHWEST INC
CONTRIBUTING EMPLOYER0N/A
VERASONICS INC
CONTRIBUTING EMPLOYER0N/A
WALLA WALLA ENVIRONMENTAL INC
CONTRIBUTING EMPLOYER0N/A
WALLA WALLA FOUNDRY INC
CONTRIBUTING EMPLOYER0N/A
WOODLAND TRADE COMPANY
CONTRIBUTING EMPLOYER0N/A
FieldValueIRS element (for citing)
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Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd