VOLUNTARY EMPLOYEES BENEFICIARY ASSOC TR FOR PUB EMPL STATE OF WA: Form 990, tax year 2019
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- Organization
- VOLUNTARY EMPLOYEES BENEFICIARY ASSOC TR FOR PUB EMPL STATE OF WA (EIN 94-3131623)
- Tax period
- 2019-10-01 to 2020-09-30
- Filed
- 2021-02-18
- IRS object ID
- 202110499349301216
- Schema version
- 2019v5.2
- 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 | 2021-02-18T12:32:50-06:00 | ReturnTs |
| Tax Period End | 2020-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910614823 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHOEDEL & SCHOEDEL CPAS PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 422 W RIVERSIDE AVE STE 1420 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 992010395 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943131623 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VEBA Trust for Public Employees | BusinessNameLine1Txt |
| Business Name Line2 | in the Northwest | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VEBA | BusinessNameControlTxt |
| Phone | 5098385571 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 906 West 2nd Avenue No 400 | AddressLine1Txt |
| City | Spokane | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 992014502 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Douglas G Detling | PersonNm |
| Person Title | Board Chairman | PersonTitleTxt |
| Phone | 5098385571 | PhoneNum |
| Signature | 2021-02-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SCOTT OPPERUD CPA | PreparerPersonNm |
| PTIN | P00542597 | PTIN |
| Phone | 5097472158 | PhoneNum |
| Preparation | 2021-02-18 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Douglas G Detling | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 906 West 2nd Avenue No 400 | AddressLine1Txt |
| City | Spokane | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 992014502 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $634,211,359 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.hraveba.org | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | To provide qualified health and welfare benefits. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | 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 | $113,086,335 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $120,460,500 | CYProgramServiceRevenueAmt |
| PY Investment Income | $26,398,219 | PYInvestmentIncomeAmt |
| CY Investment Income | $69,808,048 | CYInvestmentIncomeAmt |
| PY Other Revenue | $95 | PYOtherRevenueAmt |
| CY Other Revenue | $2,674 | CYOtherRevenueAmt |
| PY Total Revenue | $139,484,649 | PYTotalRevenueAmt |
| CY Total Revenue | $190,271,222 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $66,249,324 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $67,725,241 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,320,229 | PYOtherExpensesAmt |
| CY Other Expenses | $6,721,237 | CYOtherExpensesAmt |
| PY Total Expenses | $72,569,553 | PYTotalExpensesAmt |
| CY Total Expenses | $74,446,478 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $66,915,096 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $115,824,744 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $581,659,077 | TotalAssetsBOYAmt |
| Total Assets EOY | $680,536,155 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,274,059 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,946,829 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $570,385,018 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $678,589,326 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Trust provides public employees a tax-free health reimbursement arrangement (HRA), compliant with regulatory requirements, efficient administration, prudent investments and superb service. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | This trust holds the assets of the Voluntary Employees' Beneficiary Association Health Care Reimbursement Plan for Public Employees in the Northwest (the Plan) for employees of county, city, town, special purpose district or similar entity in Washington, Oregon or Idaho, whose purpose is to provide public services to its citizens and is authorized to do so by state statute. The Plan provides a method of funding qualified health and welfare benefits to its participants and their dependents. | 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 | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 | 0 | 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 | 126 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| 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 | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Arthur J Gallagher & Co | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5098385571 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 906 West 2nd Avenue Suite 400 | AddressLine1Txt |
| City | Spokane | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Doug Detling | ||||||
| Chairman | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Beverly Freeman | ||||||
| Vice Chairman | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Randy Anderson | ||||||
| Treasurer (Through June 2020) | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kristy Wolf | ||||||
| Treasurer (Post June 2020) | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Teresa Benner | ||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Heather Buchanan | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Joy Ramsdell | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Sylvia Hubbard | ||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Arthur J Gallagher & Co | |||||
| 906 West 2nd Avenue Suite 400 | Spokane | WA | 99201 | Consulting, marketing and client svc,cus | $4,586,792 |
| Empire Innovation Group LLC | |||||
| 410 Main Street Suite 5 | Buffalo | NY | 14202 | Software administrator, eligibility and | $1,326,253 |
| Goldman Sachs Asset Management | |||||
| 100 Bank St | Burlington | VT | 05401 | Investment consulting services | $170,279 |
| Washington Trust Bank | |||||
| PO Box 2127 | Spokane | WA | 99210 | Investment and custodial fees | $164,985 |
| Kaye-Smith | |||||
| 4101 Oakesdale Ave SW | Renton | WA | 98057 | General office services | $115,833 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Plan contributions | Desc |
| Business | 525100 | BusinessCd |
| Total Revenue Column | $120,460,500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $120,460,500 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $120,460,500 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,153,732 | TotalRevenueColumnAmt |
| Exclusion | $15,153,732 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $498,594,453 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $443,940,137 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $54,654,316 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,654,316 | TotalRevenueColumnAmt |
| Exclusion | $54,654,316 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other income | Desc |
| Business | 525100 | BusinessCd |
| Total Revenue Column | $2,674 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,674 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,674 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $190,271,222 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $120,463,174 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $69,808,048 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,725,241 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,802,257 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,613 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,500 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,261 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,173,448 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,771 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,936 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,165 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PCORI fees | $179,116 |
| Bank charges | $12,170 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,446,478 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,500,964 | BOYAmt |
| EOY | $2,551,682 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,045,561 | BOYAmt |
| EOY | $3,864,141 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,880 | BOYAmt |
| EOY | $33,965 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $473,405,470 | BOYAmt |
| EOY | $540,381,733 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,705,202 | BOYAmt |
| EOY | $130,979,048 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,725,586 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $581,659,077 | BOYAmt |
| EOY | $680,536,155 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $696,674 | BOYAmt |
| EOY | $750,586 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,177,385 | BOYAmt |
| EOY | $1,196,243 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,400,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,274,059 | BOYAmt |
| EOY | $1,946,829 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $570,385,018 | BOYAmt |
| EOY | $678,589,326 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $570,385,018 | BOYAmt |
| EOY | $678,589,326 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $581,659,077 | BOYAmt |
| EOY | $680,536,155 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $115,824,744 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$19,001,436 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $11,381,000 | OtherChangesInNetAssetsAmt |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Synthetic guaranteed investment contracts | Desc |
| Book Value | $130,979,048 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $130,979,048 | TotalBookValueSecuritiesAmt |
| Total Rev Etc Audited Fincl Stmt | $171,269,786 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$19,001,436 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$19,001,436 | RevenueNotReportedAmt |
| Revenue Subtotal | $190,271,222 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $190,271,222 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $74,446,478 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $74,446,478 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $74,446,478 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 4 | The plan documents were amended and restated effective January 1, 2020. Amendments and restatements included, but were not limited to, updates to comply with regulatory requirements and updates to administrative procedures and directives. |
| Form 990, Part VI, Section A, line 7a | There are seven Trustees from two Public Service Agency Categories (PSAC): counties, cities and towns; and special purpose districts. Within each PSAC, one Trustee is elected by the employers from the respective PSAC participating in the Trust, and one Trustee is elected by participants from the respective PSAC. The third Trustee within each PSAC is elected by all remaining Trustees, regardless of their PSAC affiliation. The seventh Trustee is elected by all other Trustees. |
| Form 990, Part VI, Section B, line 11b | The Form 990 was prepared by the independent accounting firm of SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC based on information provided by the third-party administrators. Draft copies of the Trust's financial statements and Form 990 were first provided to the Trust's legal counsel and plan consultant for review. Any questions, concerns, or issues raised by the legal counsel and plan consultant were addressed and any necessary revisions were made to the Form 990. A draft of the revised Form 990 was then provided to the Trustees for review. Any additional questions, concerns, or issues raised by the Trustees were addressed at a meeting of the Board of Trustees where the Trust's auditor presents audited financials and a draft of the Form 990. Any necessary revisions were made to the Form 990. Upon final review and approval of the Form 990 by the Board of Trustees, the Trust's auditor filed the Form 990 in accordance with IRS instructions. |
| Form 990, Part VI, Section B, line 12c | Trustees, service providers, third-party administrators, or any other person having responsibility for the management or administration of the Trust's finances, investments, or other proprietary information concerning the Trust are considered interested persons. An interested person is under a continuing obligation to disclose any potential conflict of interest to the Board of Trustees as soon as it is known or reasonably should be known. The interested person is given the opportunity to disclose all material facts to the Trustees when considering the proposed transaction or arrangement. After disclosure of the financial, professional, or personal interest and all material facts, and after any discussion with the interested person, he/she leaves the Trustees meeting while the determination of a conflict of interest is considered. If the disinterested Trustees determine a conflict of interest exists, the Chairman of the Board, if appropriate, appoints a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the Trustees determine whether the Trust can obtain with reasonable efforts a more advantageous transaction or arrangement with a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Board or committee determines by majority vote of the disinterested Trustees whether the transaction agreement or arrangement is in the Trust's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination the Trustees decide whether to enter into the transaction agreement or arrangement. The minutes of the meeting reflect that the conflict disclosure was made to the Board, the vote taken and, where applicable, the abstention from voting and participation by the interested party. Whenever possible, the minutes frame the decision of the Board in such a way to provide guidance for consideration of future conflict of interest situations. To ensure the Trust operates in a manner consistent with its tax-exempt purposes and does not engage in activities that could jeopardize its tax-exempt status, the Board of Trustees conducts periodic reviews. The periodic reviews include, at a minimum, the following subjects: Whether the contractual arrangements with service providers and the services provided are reasonable, based on competent market and survey information, and the result of arm's length negotiation; Whether contractual arrangements with service providers and arrangements with other organizations conform to written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further tax-exempt purposes, and do not result in inurement, impermissible private benefit or in an excess benefit transaction, and; Whether any transaction conducted by the Trust during the review period involves or could possibly give rise to a conflict of interest. |
| Form 990, Part VI, Section B, line 15 | There are no compensated management officials, officers or key employees of the Trust. If the Trust had such compensated individuals, policies and procedures would be developed to determine compensation. |
| Form 990, Part VI, Section C, line 19 | The Trust makes its governing documents, conflict of interest policy, financial statements, and Form 990 available to the public upon written request by contacting the Trust at 906 W 2nd Avenue, Suite 400, Spokane, WA 99201. |
| Form 990, Part VII, Section A, Line 1A | The Trust does not compensate the members of the Board of Trustees for their duties as Trustees. The Board of Trustees is made up of seven individuals, six of whom are employees of counties, cities, towns or special purpose districts in Washington, Oregon or Idaho. The remaining Trustee is a former employee in a county, city or town. The Trust does not readily have access to information related to the compensation paid by other entities to the Trustees. The Trustees serve on a voluntary basis, and receive no known compensation adjustment from their employers, or any other party, for their services on the Board. |
| Form 990, Part XI, line 9: | Change in financial reporting framework as of October 1, 2019 11,381,000. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (592 entries)
| Adams County Fire Protection District #5 |
| Alderwood Water Wastewater Dis |
| American Falls School District 381 |
| Applegate Valley Rural Fire 9 |
| Area Agency on Aging and Disabilities of SW WA |
| Arlington School District |
| Ashland Parks & Rec Commission |
| Asotin County |
| Asotin County Health District |
| Association of Idaho Cities |
| Astoria School District |
| Athena Weston School Dist |
| Aumsville Rural Fire District |
| Aurora Rural Fire Protection |
| Bainbridge Island Fire Dept |
| Baker Charter Schools |
| Baker County |
| Banks Fire District #13 |
| Banks School District #13 |
| Bellingham Housing Authority |
| Ben Franklin Transit |
| Benton County Oregon |
| Benton County Central |
| Benton County Fire District #1 |
| Benton Cty Fire Prot Dist 2 |
| Benton Franklin Health Dist |
| Benton Pud |
| Bingham Academy DBA Idaho Stem Academy |
| Birch Bay Water and Sewer Dist |
| Black Butte Ranch Police Dept |
| Blackfoot Charter Community |
| Blue Mountain Hospital District |
| Camas Valley School District |
| Canby Fire District 62 |
| Canby Utility Board |
| Cascade Irrigation District |
| Cascade Water Alliance |
| Cascadia Conservation District |
| Cedar River Water Sewer Dist |
| Central Kitsap Fire Rescue |
| Central Lincoln People's Utility District |
| Central Pierce Fire and Rescue |
| Central School District 13J |
| Chelan County |
| Chelan County Fire District #3 |
| Chelan County Pud |
| Chelan-Douglas Transportation Council |
| City County Insurance Services |
| City of Aberdeen |
| City of Airway Heights |
| City of Albany |
| City of Arlington |
| City of Ashland |
| City of Astoria |
| City of Baker City |
| City of Bay City |
| City of Beaverton |
| City of Bend |
| City of Blaine |
| City of Boardman |
| City of Boise |
| City of Bremerton |
| City of Brookings |
| City of Burien |
| City of Caldwell |
| City of Canby |
| City of Central Point |
| City of Centralia |
| City of Chehalis |
| City of Chelan |
| City of Cheney |
| City of Clarkston |
| City of Clatskanie |
| City of Cle Elum |
| City of Coeur D Alene |
| City of Columbia City |
| City of Colville |
| City of Coos Bay |
| City of Cottage Grove |
| Association of Oregon Counties |
| City of Covington |
| City of Dallas |
| City of Des Moines |
| City of Dundee |
| City of Dupont |
| City of East Wenatchee |
| City of Ellensburg |
| City of Elma |
| City of Enumclaw |
| City of Ephrata |
| City of Estacada |
| City of Federal Way |
| City of Fife |
| City of Forest Grove |
| City of Forks |
| City of Garden City |
| City of Garibaldi |
| City of Gervais |
| City of Gig Harbor |
| City of Gladstone |
| City of Grandview |
| City of Gresham |
| City of Hailey |
| City of Happy Valley |
| City of Harrisburg |
| City of Hermiston |
| City of Hillsboro |
| City of Hood River |
| City of Idaho Falls |
| City of Independence |
| City of Kalama |
| City of Kelso |
| City of Kenmore |
| City of King City |
| City of Klamath Falls Oregon |
| City of La Center |
| City of la Grande |
| City of La Pine |
| City of Lacey |
| City of Lake Oswego |
| City of Lake Stevens |
| City of Leavenworth |
| City of Lebanon |
| City of Lewiston |
| City of Liberty Lake |
| City of Longview |
| City of Madras |
| City of Marysville |
| City of McMinnville |
| City of Medford |
| City of Medina |
| City of Mercer Island |
| City of Millwood |
| City of Milton |
| City of Milwaukie |
| City of Molalla |
| City of Monmouth |
| City of Monroe |
| City of Moscow Idaho |
| City of Mountlake Terrace |
| City of Myrtle Creek |
| City of Nampa |
| City of Nehalem |
| City of New Plymouth |
| City of Newberg |
| City of Newport |
| City of Nezperce |
| City of Normandy Park |
| City of Oakridge |
| City of Okanogan |
| Bainbridge Island Parks & Rec |
| City of Omak |
| City of Oregon City |
| City of Orofino |
| City of Palouse |
| City of Pasco |
| City of Pendleton |
| City of Philomath |
| City of Phoenix |
| City of Pilot Rock |
| City of Pocatello |
| City of Port Orchard |
| City of Portland |
| City of Post Falls |
| City of Poulsbo |
| City of Pullman |
| City of Rathdrum |
| City of Redmond (OR) |
| City of Redmond (WA) |
| Bonner County |
| City of Rexburg |
| City of Richland |
| City of Ridgefield |
| City of Rigby |
| City of Rockaway Beach |
| City of Roseburg |
| City of Roy |
| City of Salem |
| City of Salem Firefighters |
| City of Sandpoint |
| City of Seattle |
| City of Sedro Woolley |
| City of Selah |
| City of Shelton |
| City of Sheridan |
| City of Sherwood |
| City of Silverton |
| City of Spokane |
| City of Springfield |
| City of St Helens |
| City of St Maries Idaho |
| City of Stanfield |
| City of Stayton |
| City of Stevenson |
| City of Sublimity |
| City of Sun Valley |
| City of Sunnyside |
| City of Tacoma |
| City of Talent |
| City of The Dalles |
| City of Tigard |
| City of Tillamook |
| City of Troutdale |
| City of Tualatin |
| City of Tukwila |
| City of Tumwater |
| City of Umatilla |
| City of Union |
| City of Vancouver |
| City of Vernonia |
| City of Waldport |
| City of Washougal |
| City of West Linn |
| City of West Richland |
| City of Willamina |
| City of Woodburn Oregon |
| City of Yakima |
| Clackamas County |
| Clackamas River Water |
| Clallam County |
| Clallam County Pud 1 |
| Clallam Cty Fire Protect Dst3 |
| Clallam Transit System |
| Clark CO Fire Dist 3 |
| Clark County Fire & Rescue |
| Clark County Fire Dist 6 |
| Clark County Public Transport |
| Clark Public Utilities |
| Clatskanie Pud |
| Clatskanie School District |
| Clatsop County |
| Clean Water Services |
| Cloverdale Rural Fire Dist |
| Coal Creek Utility District |
| Columbia 911 Comm Dist |
| Columbia Basin Hydropower |
| Columbia CO Rural Library Dist |
| Columbia County |
| Columbia County of Oregon |
| Columbia County Public Transportation |
| Columbia River Fire & Rescue |
| Columbia River Pud |
| Community Library Network |
| Condon School District 25J |
| Consolidated Diking Imprvmnt |
| Coos County |
| Corbett School District |
| County of Boise School Dist 72 |
| County of Douglas |
| County of Linn |
| Covington Water District |
| Cowlitz 911 |
| Cowlitz County |
| Cowlitz County Fire #5 |
| Cowlitz County Fire District 6 |
| Cowlitz County Pud |
| Cowlitz-Wahkiakum Council |
| Crescent Rural Fire Protection |
| Crook County Fire & Rescue |
| Crooked River Ranch F & R |
| Cross Valley Water District |
| Curry County |
| Dayville School District 16J |
| Depoe Bay Fire District |
| Douglas County |
| Douglas County Fire Dist 2 |
| Douglas County Pud No 1 |
| Douglas County Sewer Dist 1 |
| Douglas Okanogan County Fd #15 |
| Duvall Fire |
| Eagle Fire Protection District |
| East Pierce Fire & Rescue |
| East Wenatchee Water Dist |
| Emergency Comm Southern Oregon |
| Energy Northwest |
| Estacada Rural Fire Dist #69 |
| Eugene Water Electric Board |
| Ferry County Pud |
| Franklin County |
| Franklin County Emergency Mgmt |
| Franklin County Fire District #3 |
| Franklin County Pud |
| Garfield County |
| Gilliam County |
| Goshen Fire District |
| Grant County Esd |
| Grant County Pud #2 |
| Grant School District #3 |
| Grays Harbor County Pud |
| Great Rivers Behavioral Health Organization |
| Greater Albany Public SD 8J |
| Greater Columbia Behavioral Hl |
| Green Sanitary District |
| Hartstene Pointe Water - Sewer District |
| Highline Water District |
| Hood River CO Library District |
| Hood River County |
| Hood River School District |
| Housing Auth of Clackamas CO |
| Housing Authority of Yamhill County |
| Idaho Sci&Tech Charter School |
| Illinois Valley Rural Fire |
| Inland Power & Light Company |
| Intermountain Esd |
| Island County |
| Island County Emergency Services Communication ICOM |
| Jackson County |
| Jackson County Fire #5 |
| Jackson County Fire Dist No 3 |
| Jefferson County Fire Dist 1 |
| Jefferson County Oregon |
| Jefferson County Pud |
| Jefferson Cty Fire Protect Dst |
| Jefferson Transit Authority |
| Jewell School District 8 |
| Josephine County |
| Keizer Fire District |
| King County |
| King County Fire Protection Dist #27 |
| King County Water Dist #20 |
| King County Water Dist #49 |
| King County Water Dist 125 |
| Canyon Highway District No 4 |
| Kitsap County Fire Dist #18 |
| Kitsap Public Health District |
| Kitsap Regional Library |
| Kittitas County |
| Kittitas County Fire District #2 |
| Kittitas County Pud |
| Klamath County |
| Klamath Emrg Communication Dst |
| Klickitat County Pud #1 |
| Kootenai CO Emerg Medical Serv |
| Kootenai County |
| Lacey Fire District 3 |
| Lake Chelan Reclamation Dist |
| Lake County Esd |
| Lake Meridian Water District |
| Lake Oswego School District |
| Lake Stevens Sewer District |
| Lake Whatcom Water and Sewer Dist |
| Lakehaven Water and Sewer District |
| Lakes Highway District |
| Lane Fire Authority |
| Lane Library District |
| League of Oregon Cities |
| Lebanon Comm School Dist 9 |
| Lebanon Fire District |
| Lewis County |
| Lewis County Pud |
| Lewiston Orchards Irrigat Dist |
| Lincoln County |
| Lincoln County Oregon |
| Lincoln County School District |
| Link Transit |
| Lott Clean Water Alliance |
| Lyons Rural Fire Protection District |
| Madison County |
| Malaga Water District |
| Manchester Water District |
| Marion CO Housing Authority |
| Marion County Fire Dist #1 |
| Marysville Fire District |
| Mason County Pud 1 |
| Mason County Washington |
| Mason Fire District #5 |
| McKenzie Fire & Rescue |
| McMinnville School Dist #40 |
| McMinnville Water and Light |
| Medford Water Commission |
| Metcom 911 |
| Metro Parks Tacoma |
| Mid Columbia Center for Living |
| Mid-Columbia Fire and Rescue |
| Midway Sewer District |
| Mid-Willamette Valley Council of Governments |
| Mohawk Valley Rural Fire Dist |
| Molalla Rural Fire Protection District #73 |
| Monument School District |
| Morrow County |
| Morrow County School District |
| Chelan Douglas Regional Port Authority |
| Mukilteo Water Wastewater Dist |
| Multnomah County |
| Multnomah Esd |
| NE Sammamish Sewer & Water Dst |
| NE Tri County Health Dist |
| Neah-Kah-Nie School District 56 |
| Neahkahnie Water District |
| Nestucca Valley School Dist |
| Nez Perce County |
| No Mason Reg Fire Authority |
| City of Deer Park |
| North City Water District |
| North Kootenai Water & Sewer Dist |
| North Lincoln Fire # Rescue Dist #1 |
| North Marion School Dst #15 |
| North Perry Ave Water District |
| North Santiam School District |
| North Wasco County SD 21 |
| Northern Lakes Fire Dist |
| Northern Wasco County Pud |
| Northwest Regional Esd |
| Northwest Seaport Alliance |
| Nw Oregon Housing Authority |
| Okanogan County |
| Okanogan County Public Health |
| Okanogan County Pud 1 |
| Olympic View Water&Sewer Dist |
| Oregon City School District |
| Pacific County |
| Pangborn Memorial Airport |
| Pend Oreille County |
| Pend Oreille County Library District |
| Pend Oreille County Pud |
| Pendleton School District 16R |
| Peninsula Light Company |
| Perrydale School District |
| Philomath School District |
| Pierce County |
| Pierce County Library |
| City of Langley |
| Pleasant Home Water District |
| Polk County Fire District 1 |
| Polk Soil & Water Conservation District |
| Port Ludlow Fire and Rescue |
| Port of Bremerton |
| Port of Camas - Washougal |
| Port of Chehalis |
| Port of Chelan County |
| Port of Columbia County |
| Port of Everett |
| Port of Kalama |
| Port of Kennewick |
| Port of Longview |
| Port of Morrow |
| Port of Olympia |
| Port of Pasco |
| Port of Peninsula |
| Port of Port Angeles |
| Port of Portland |
| Port of Skamania County |
| Port of Tacoma |
| Port of Vancouver |
| Port of Walla WallaReg Airpor |
| Port of Willapa Harbor |
| Port Orford Langlois SD 2Cj |
| Post Falls Highway District |
| Prairie City School District |
| Prosper Portland |
| Public Utility Dist 2 Pacific |
| Puget Sound Regional Council |
| Puget Sound Regional Fire Authority |
| Redmond Fire & Rescue |
| Riverdale School District 51J |
| Riverside Fire Authority |
| Roberts Creek Water District |
| Rockwood Water PUD |
| Rogue River Fire District |
| Rogue Valley Transportation Dist |
| Roseburg Urban Sanitary Authority |
| Salem Area Transit |
| San Juan County |
| San Juan County Fire Protection District 3 |
| Sandy Fire District #72 |
| Scappoose Rural Fire District |
| Scappoose School District 1J |
| Scio School District |
| SE Thurston Fire Authority |
| Seaside School District 10 |
| Sheridan School District |
| Sherwood School District |
| Shoshone County |
| Si View Metro Parks Dist |
| Silver Lake Water Sewer Dist |
| Silverdale Water District |
| Silverton Fire District |
| Sisters Camp Sherman Fire Dist |
| City of Oak Harbor |
| Skagit 911 |
| Skagit County |
| Skagit Transit |
| Skamania County |
| Skamania County Pud 1 |
| Skamania EMS |
| Skyway Water and Sewer Dist |
| Snohomish Conservation Dist |
| Snohomish County |
| Snohomish County Fire #5 |
| Snohomish County Fire Dept 26 |
| Snohomish County Fire Dist 4 |
| Snohomish Cty Fire Pro Dist 7 |
| Snohomish Health District |
| Soos Creek Water & Sewer District |
| South Beach Fire and EMS |
| South Fork Water Board |
| South Gilliam CO Health Dist |
| South King Fire and Rescue |
| South Kitsap Fire & Rescue |
| South Lane Fire & Rescue |
| South Lane School District |
| Southwest Suburban Sewer Dist |
| Spokane County |
| Spokane County Fire Dist #4 |
| Spokane County Fire Dist #9 |
| Spokane County Fire District 10 |
| Spokane County Noxious Weed CO |
| Spokane Housing Authority |
| Spokane Transit Authority |
| Spokane Valley Fire Department |
| Springfield Utility Board |
| Stanfield School District 61R |
| Star Fire Protection Dist |
| Stevens County |
| City of Renton |
| Stevens County Pud #1 |
| Stevens Cty Conservation Dist |
| Sublimity Fire District |
| Sunriver Service District |
| Sunset Empire ParksRec Dist |
| Three Rivers Regional Wastewater Authority |
| Thurston County |
| Thurston County Fire Protection District 8 |
| Thurston Cty Pud No 1 |
| Tigard-Tualatin SD 23J |
| Tillamook County |
| Tillamook County Trans Dist |
| Tillamook Fire District |
| Tillamook Pud |
| Tillamook School District #9 |
| Town of Coulee Dam |
| Treasure Valley Community College |
| Tri County Econ Development |
| Trimet |
| Tualatin Valley Water District |
| Turner Fire District |
| Umatilla CO School District 6R |
| Umatilla County |
| Umatilla County Fire District #1 |
| Umatilla Cty (Hermiston) SD 8R |
| Valley Transit |
| Valley View Sewer District |
| Valley Water Dist |
| Vera Water and Power |
| W Multnomah Soil & Water Cons |
| WA Association of Prosecuting Attorneys |
| WA County Consolidated Comm Agency (WCCCA) |
| WA St Assoc of Counties |
| Wahkiakum County |
| Wahkiakum Pud |
| Wahtonka Community School |
| Walla Walla County |
| Walla Walla County Fire District 4 |
| Walla Walla County Fire Protection Dist No 5 |
| Wallowa County |
| Warrenton Hammond School 30 |
| Washington Association of County Officials |
| Washington Cities Insurance Authori |
| Washington County |
| Washington Pud Association |
| Water & Sewer Risk Mgmt Pool |
| West Pierce Fire & Rescue |
| West Sound Utility Dist |
| West Thurston Regional Fire Authority |
| City of Tonasket |
| Whitman County |
| Winston-Dillard Fire Dist No 5 |
| Wood River Fire Protection Dist |
| Woodburn Fire District |
| Woodinville Water District |
| Worley Highway Dist |
| Yakima County |
| Yakima County Fire Dist 5 |
| Yakima County Fire PD #12 |
| Yamhill Communications Agency |
| Yamhill County |
| City of Union Gap |
| Columbia County Fire #3 |
| Four Rivers Community School |
| Jackson County Fire Dist 4 |
| Kitsap County PUD #1 |
| Klickitat County EMS Dist #1 |
| Lane County |
| Lewis & Clark Rural Fire Protection Dist |
| Local Highway Technical Assistance Council |
| Lynnwood Public Facilities District |
| Madison Memorial Hospital |
| North Beach Water District |
| Pilot Rock SD 2R |
| Port of Woodland |
| Umatilla Rural Fire Protection Dist 7-405 |
| Umpqua Public Transportation District |
| 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 |