STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

ASSOCIATION OF WASHINGTON CITIES EMPLOYEES BENEFIT TRUST: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATION OF WASHINGTON CITIES EMPLOYEES BENEFIT TRUST (EIN 91-1338775)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-10-06
IRS object ID
202002809349300535
Schema version
2019v5.1
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)
Return2020-10-06T16:24:22-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11301 A STREET SUITE 600AddressLine1Txt
CityTACOMACityNm
State AbbreviationWAStateAbbreviationCd
ZIP984024205ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911338775EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATION OF WASHINGTON CITIESBusinessNameLine1Txt
Business Name Line2EMPLOYEE BENEFIT TRUSTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone3607534137PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11076 S FRANKLIN STREETAddressLine1Txt
CityOLYMPIACityNm
State AbbreviationWAStateAbbreviationCd
ZIP985011346ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPETER B KINGPersonNm
Person TitleCEOPersonTitleTxt
Phone3607534137PhoneNum
Signature2020-10-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCOLLEEN RAMIRESPreparerPersonNm
PTINP01251320PTIN
Phone2535724100PhoneNum
Preparation2020-10-05PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address73.239.110.165IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-10-05IPDt
IP Tm18:37:51IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id66C70FE7EF4BBDAA4DEF06057012E8AA887C6567AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGLENN JOHNSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11076 S FRANKLIN STREETAddressLine1Txt
CityOLYMPIACityNm
State AbbreviationWAStateAbbreviationCd
ZIP985011346ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$371,869,862GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.WACITIES.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1970FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionSEE FORM 990, PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$211,786,751PYProgramServiceRevenueAmt
CY Program Service Revenue$228,600,472CYProgramServiceRevenueAmt
PY Investment Income$2,961,940PYInvestmentIncomeAmt
CY Investment Income$2,729,546CYInvestmentIncomeAmt
PY Other Revenue$6,256PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$214,754,947PYTotalRevenueAmt
CY Total Revenue$231,330,018CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$191,268,411PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$225,731,199CYBenefitsPaidToMembersAmt
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$8,241,048PYOtherExpensesAmt
CY Other Expenses$8,730,799CYOtherExpensesAmt
PY Total Expenses$199,509,459PYTotalExpensesAmt
CY Total Expenses$234,461,998CYTotalExpensesAmt
PY Revenues Less Expenses$15,245,488PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,131,980CYRevenuesLessExpensesAmt
Total Assets BOY$121,446,262TotalAssetsBOYAmt
Total Assets EOY$122,516,228TotalAssetsEOYAmt
Total Liabilities BOY$29,811,328TotalLiabilitiesBOYAmt
Total Liabilities EOY$29,791,115TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$91,634,934NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$92,725,113NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE QUALITY BENEFIT PROGRAMS AND INSURANCE SERVICES TO WASHINGTON CITIES AND TOWNS IN AN EFFICIENT AND COST-EFFECTIVE MANNER THROUGH TIMELY INFORMATION, TECHNICAL ASSISTANCE, MEMBER EDUCATION AND ADVOCACY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescAS PART OF MEDICAL COST CONTAINMENT, THE HEALTH RISK MANAGEMENT PROGRAM IS DESIGNED TO HELP EMPLOYEES ENHANCE THEIR QUALITY OF LIFE, MAKE BETTER USE OF HEALTH CARE SERVICES, CONTRIBUTE MORE FULLY TO THEIR WORKPLACE, AND BETTER SERVE THEIR COMMUNITY. PROVIDE PARTICIPANTS AND THEIR DEPENDENTS WITH EMPLOYEE ASSISTANCE PROGRAMS, MEDICAL, DENTAL, VISION, GROUP LIFE ACCIDENTAL DEATH AND DISMEMBERMENT AND LONG-TERM DISABILITY. THE PLAN IS A COST SHARING MULTIPLE EMPLOYER PLAN WITH APPROXIMATELY 278 CONTRIBUTING EMPLOYERS. MEMBERSHIP IN 2019 INCLUDES 17,055 ENROLLEES.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 SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
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 Ent0BusinessRlnWith35CtrlEntInd
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 Document6IRPDocumentCnt
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 Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
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 Line1NORTHWEST ADMINISTRATORSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2063294900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12323 EASTLAKE AVENUE EAddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98102ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
GLENN JOHNSON
CHAIR & SE REGION TRUSTEE1.00Yes (X)Yes (X)$0$17,708$0
DOROTHY KNAUSS
VICE CHAIR & AWC TRUSTEE1.00Yes (X)Yes (X)$0$7,900$01.00
EMILY SCHUH
EBAC VICE CHAIR1.00Yes (X)$0$129,880$8,952
JULIE STRUCK
NW REGION TRUSTEE1.00Yes (X)$0$10,080$0
CYNTHIA PRATT
AWC TRUSTEE1.00Yes (X)$0$0$0
TERRY WALSH
EBAC CHAIR1.00Yes (X)$0$0$0
NEIL JOHNSON JR
SW REGION TRUSTEE1.00Yes (X)$0$0$0
CHUCK JOHNSON
NE REGION TRUSTEE (THROUGH 6/19)1.00Yes (X)$0$0$0
PAUL SCHMIDT
NE REGION TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$165,568TotReportableCompRltdOrgAmt
Total Other Compensation$8,952TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ASSOCIATION OF WA CITIES
1076 FRANKLIN ST SEOLYMPIAWA98501SERVICE PROVIDER$5,171,749
JIFF INC
215 CASTRO STREET 2ND FLMOUNTAIN VIEWCA94041HEALTH & WELLNESS SERVICES$1,175,866
NORTHWEST ADMINISTRATORS
2323 EASTLAKE AVESEATTLEWA98102ADMINISTRATIVE SERVICES$632,299
AON CONSULTING INC
PO BOX 95135CHICAGOIL60694CONSULTING SERVICES$276,207
PERKINS COIE LLP
PO BOX 24643SEATTLEWA98124LEGAL SERVICES$195,476
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYERS' CONTRIBUTIONS623990$224,301,976$224,301,976
RETIREES AND EMPLOYEES' CONTRIBU623990$4,229,521$4,229,521
OTHER PROGRAM REVENUE623990$68,975$68,975
FieldValueIRS element (for citing)
Total Program Service Revenue$228,600,472TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,858,014TotalRevenueColumnAmt
Exclusion$2,858,014ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$140,411,376SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$140,539,844SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$128,468SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$128,468TotalRevenueColumnAmt
Exclusion-$128,468ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$231,330,018TotalRevenueColumnAmt
Related Or Exempt Func Income$228,600,472RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,729,546ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$225,731,199TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$177,103TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$66,898TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$307,880TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$379,913TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$39,535TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$375,222TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$59,518TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,090TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
ADMINISTRATIVE FEES$5,721,964
HEALTH MANAGEMENT$1,235,946
MEMBER EDUCATION/TRAINI$345,730

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$234,461,998TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$21,738,584BOYAmt
EOY$14,910,424EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$257,003BOYAmt
EOY$196,861EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$99,061,970BOYAmt
EOY$100,031,890EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$388,705BOYAmt
EOY$7,377,053EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$121,446,262BOYAmt
EOY$122,516,228EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$839,813BOYAmt
EOY$1,005,017EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,205,690BOYAmt
EOY$1,558,368EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$27,765,825BOYAmt
EOY$27,227,730EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$29,811,328BOYAmt
EOY$29,791,115EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$91,634,934BOYAmt
EOY$92,725,113EOYAmt

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$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$91,634,934BOYAmt
EOY$92,725,113EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$121,446,262BOYAmt
EOY$122,516,228EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,131,980ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$4,222,159NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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 Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
POOLED COMMON AND COLLECTIVE FUND$23,080,869F
BONDS AND NOTES$43,637,140F
MUTUAL FUNDS$33,313,881F
FieldValueIRS element (for citing)
Total Book Value Securities$100,031,890TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
ACCOUNTS RECEIVABLE$117,884
ACCRUED INTEREST RECEIVABLE$167,682
RX REBATE RECEIVABLE$1,103,254
STOP LOSS RECEIVABLE$5,988,233
FieldValueIRS element (for citing)
Total Book Value Other Assets$7,377,053TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
CLAIMS PAYABLE$7,301,730
CLAIMS INCURRED BUT NOT YET PAID$19,926,000
FieldValueIRS element (for citing)
Total Liability$27,227,730TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$235,552,177TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$4,222,159NetUnrealizedGainsInvstAmt
Revenue Not Reported$4,222,159RevenueNotReportedAmt
Revenue Subtotal$231,330,018RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$231,330,018TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$234,461,998TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$234,461,998ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$234,461,998TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE INTERNAL REVENUE SERVICE HAS DETERMINED AND INFORMED THE TRUST BY A LETTER DATED JUNE 20, 1989, THE TRUST AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (IRC). ALTHOUGH THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER, THE TRUST ADMINISTRATOR BELIEVES THE TRUST IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. IN ACCORDANCE WITH REQUIREMENTS RELATED TO ACCOUNTING FOR UNCERTAINTIES IN TAXES, THE TRUST HAS DETERMINED THAT THEY HAVE NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2019 AND 2018.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BAT THE BOARD OF TRUSTEES MEETING, CPA FIRM PRESENTS FORM 990 ALLOWING THE BOARD TO REVIEW, ASK QUESTIONS, AND COMMENT.
FORM 990, PART VI, SECTION B, LINE 12C1. PROCEDURES. A. PRIOR TO AWC TRUST BOARD OF TRUSTEES OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A "RESPONSIBLE PERSON HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. B. A RESPONSIBLE PERSON WHO PLANS NOT TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE AWC TRUST BOARD OF TRUSTEES OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE RESPONSIBLE PERSON HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE CHAIR OF THE MEETING ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIR SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. C. A RESPONSIBLE PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE AWC TRUST BOARD OF TRUSTEES OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. D. A RESPONSIBLE PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. E. RESPONSIBLE PERSONS WHO ARE NOT MEMBERS OF THE AWC TRUST BOARD OF TRUSTEES, OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF AWC TRUST BOARD OF TRUSTEES OR COMMITTEE ACTION, SHALL DISCLOSE TO THE AWC TRUST CHAIR OR THE ASSOCIATION OF WASHINGTON CITIES CEO, AS APPLICABLE, OR THE ASSOCIATION OF WASHINGTON CITIES CEO'S DESIGNEE, ANY CONFLICT OF INTEREST THAT SUCH RESPONSIBLE PERSON HAS WITH RESPECT TO A CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL BE MADE AS SOON AS THE CONFLICT OF INTEREST IS KNOWN TO THE RESPONSIBLE PERSON. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE AWC TRUST'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE AWC TRUST CHAIR OR THE ASSOCIATION OF WASHINGTON CITES CEO, AS APPLICABLE, OR THE ASSOCIATION OF WASHINGTON CITIES CEO'S DESIGNEE, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. 2. CONFIDENTIALITY. EACH RESPONSIBLE PERSON SHALL EXERCISE CARE NOT TO DISCLOSE CONFIDENTIAL INFORMATION ACQUIRED IN CONNECTION WITH SUCH STATUS OR INFORMATION THE DISCLOSURE OF WHICH MIGHT BE ADVERSE TO THE INTERESTS OF THE AWC TRUST. FURTHERMORE, A RESPONSIBLE PERSON SHALL NOT DISCLOSE OR USE INFORMATION RELATING TO THE BUSINESS OF THE AWC TRUST FOR THE PERSONAL PROFIT OR ADVANTAGE OF THE RESPONSIBLE PERSON OR A FAMILY MEMBER. NOTE: A "RESPONSIBLE PERSON" IS ANY AWC TRUST PARTY OR PERSON SERVING AS AN OFFICER, EMPLOYEE OR MEMBER OF THE BOARD OF DIRECTORS OF THE ASSOCIATION OF WASHINGTON CITIES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VII, SECTION ABOARD MEMBER RELATED PARTY COMPENSATION IS FROM ORGANIZATIONS THAT ARE CONTRIBUTING EMPLOYERS TO THE TRUST. THE COMPENSATION IS FOR THE BOARD MEMBER'S POSITION AND DUTIES WITH THE CONTRIBUTING EMPLOYER ORGANIZATION AND NOT FOR THEIR POSITION OR DUTIES WITH THE TRUST. THE TRUST MADE A REASONABLE EFFORT TO COLLECT RELATED PARTY COMPENSATION VIA EMAIL REQUESTS INCLUDING FOLLOW UP. THE INFORMATION THE TRUST WAS ABLE TO COLLECT IS REPORTED ON PART VII, SECTION A.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (278 entries)

ASSOCIATION OF WASHINGTON CITIES
CITY OF ABERDEEN
ADAMS COUNTY MOSQUITO CONTROL DISTRICT
CITY OF AIRWAY HEIGHTS
TOWN OF ALBION
CITY OF ALGONA
TOWN OF ALMIRA
CITY OF ANACORTES
CITY OF ARLINGTON
CITY OF ASOTIN
CITY OF AUBURN
CITY OF BAINBRIDGE ISLAND
CITY OF BATTLE GROUND
TOWN OF BEAUX ARTS VILLAGE
CITY OF BELLINGHAM
BENTON CLEAN AIR AGENCY
BENTON COUNTY MOSQUITO CONTROL DISTRICT
BENTON-FRANKLIN COUNCIL OF GOVERNMENTS
CITY OF BINGEN
CITY OF BLACK DIAMOND
CITY OF BLAINE
CITY OF BONNEY LAKE
CITY OF BOTHELL
CITY OF BREMERTON
CITY OF BRIDGEPORT
CITY OF BRIER
CITY OF BUCKLEY
TOWN OF BUCODA
CITY OF BURIEN
CITY OF BURLINGTON
CITY OF CAMAS
TOWN OF CARBONADO
CITY OF CARNATION
CASCADE WATER ALLIANCE
CITY OF CASTLE ROCK
TOWN OF CATHLAMET
CITY OF CENTRALIA
CITY OF CHEHALIS
CITY OF CHELAN
CITY OF CHENEY
CITY OF CHEWELAH
CITY OF CLARKSTON
CITY OF CLE ELUM
CITY OF CLYDE HILL
CITY OF COLFAX
CITY OF COLLEGE PLACE
TOWN OF COLTON
COLUMBIA COUNTY PUBLIC TRANSPORTATION
CITY OF COLVILLE
TOWN OF CONCONULLY
TOWN OF CONCRETE
CITY OF CONNELL
CITY OF COSMOPOLIS
TOWN OF COULEE CITY
TOWN OF COULEE DAM
TOWN OF COUPEVILLE
CITY OF COVINGTON
TOWN OF CRESTON
TOWN OF DARRINGTON
CITY OF DAVENPORT
CITY OF DAYTON
CITY OF DEER PARK
CITY OF DES MOINES
DES MOINES POOL METROPOLITAN PARK DISTRICT
CITY OF DUPONT
CITY OF DUVALL
CITY OF EAST WENATCHEE
TOWN OF EATONVILLE
CITY OF EDGEWOOD
CITY OF EDMONDS
CITY OF ELECTRIC CITY
CITY OF ELMA
TOWN OF ELMER CITY
TOWN OF ENDICOTT
CITY OF ENTIAT
CITY OF ENUMCLAW
CITY OF EPHRATA
CITY OF EVERSON
TOWN OF FAIRFIELD
CITY OF FEDERAL WAY
CITY OF FERNDALE
CITY OF FIFE
CITY OF FIRCREST
CITY OF FORKS
FORT WORDEN PUBLIC DEVELOPMENT AUTHORITY
TOWN OF FRIDAY HARBOR
TOWN OF GARFIELD
CITY OF GEORGE
CITY OF GIG HARBOR
CITY OF GOLD BAR
CITY OF GOLDENDALE
CITY OF GRANDVIEW
TOWN OF HAMILTON
TOWN OF HARRAH
CITY OF HARRINGTON
CITY OF HOQUIAM
HOUSING AUTHORITY OF THE CITY OF PASCOFRANKLIN CO
HOUSING AUTHORITY OF OKANOGAN COUNTY
TOWN OF HUNTS POINT
I-COM 9-1-1
CITY OF ILWACO
TOWN OF INDEX
TOWN OF IONE
CITY OF ISSAQUAH
CITY OF KAHLOTUS
CITY OF KELSO
CITY OF KENMORE
CITY OF KENNEWICK
CITY OF KETTLE FALLS
KITSAP REGIONAL LIBRARY
KITSAP TRANSIT
CITY OF KITTITAS
CITY OF LA CENTER
TOWN OF LA CONNER
CITY OF LACEY
LACEY FIRE DISTRICT #3
TOWN OF LACROSSE
CITY OF LAKE FOREST PARK
CITY OF LAKE STEVENS
CITY OF LAKEWOOD
CITY OF LIBERTY LAKE
TOWN OF LIND
CITY OF LONG BEACH
CITY OF LONGVIEW
LOTT CLEAN WATER ALLIANCE
TOWN OF LYMAN
CITY OF LYNDEN
CITY OF LYNNWOOD
TOWN OF MANSFIELD
CITY OF MAPLE VALLEY
CITY OF MARYSVILLE
MASON COUNTY EMERGENCY COMMUNICATIONS
MASON TRANSIT AUTHORITY
CITY OF MCCLEARY
CITY OF MEDICAL LAKE
CITY OF MEDINA
CITY OF MERCER ISLAND
CITY OF MESA
TOWN OF METALINE FALLS
CITY OF MILL CREEK
CITY OF MILLWOOD
CITY OF MILTON
CITY OF MONROE
CITY OF MONTESANO
CITY OF MORTON
CITY OF MOSES LAKE
CITY OF MOUNT VERNON
CITY OF MOUNTLAKE TERRACE
CITY OF MOXEE
CITY OF MUKILTEO
MUKILTEO WATER AND WASTEWATER DISTRICT
CITY OF NAPAVINE
TOWN OF NESPELEM
CITY OF NEWCASTLE
CITY OF NEWPORT
CITY OF NOOKSACK
NORCOM 911
CITY OF NORMANDY PARK
CITY OF NORTH BEND
CITY OF NORTH BONNEVILLE
NORTH COUNTRY EMERGENCY MEDICAL SERVICE
TOWN OF NORTHPORT
NORTHWEST CLEAN AIR AGENCY
CITY OF OAK HARBOR
TOWN OF OAKESDALE
CITY OF OAKVILLE
CITY OF OCEAN SHORES
TOWN OF ODESSA
CITY OF OKANOGAN
OKANOGAN COUNTY TRANSIT AUTHORITY (TRANGO)
CITY OF OLYMPIA
OLYMPIC REGION CLEAN AIR AGENCY
CITY OF OMAK
CITY OF OROVILLE
CITY OF ORTING
CITY OF OTHELLO
CITY OF PACIFIC
CITY OF PALOUSE
CITY OF PATEROS
TOWN OF PE ELL
PIERCE COUNTY LIBRARY SYSTEM
PIERCE TRANSIT
CITY OF POMEROY
CITY OF PORT ANGELES
PORT OF SEATTLE
CITY OF PORT ORCHARD
CITY OF PORT TOWNSEND
CITY OF PROSSER
CITY OF PULLMAN
CITY OF RAINIER
CITY OF RAYMOND
TOWN OF REARDAN
CITY OF REPUBLIC
CITY OF RITZVILLE
RIVERCOM 911
TOWN OF RIVERSIDE
CITY OF ROCK ISLAND
CITY OF ROSLYN
CITY OF ROY
CITY OF RUSTON
CITY OF SAMMAMISH
SEATTLE SOUTHSIDE REGIONAL TOURISM AUTHORITY
CITY OF SEDRO-WOOLLEY
CITY OF SEQUIM
CITY OF SHELTON
CITY OF SHORELINE
SI VIEW METROPOLITAN PARK DISTRICT
SKAGIT COUNCIL OF GOVERNMENTS
SKAGIT TRANSIT
TOWN OF SKYKOMISH
CITY OF SNOHOMISH
SNOCOM 9-1-1
CITY OF SNOQUALMIE
CITY OF SOAP LAKE
CITY OF SOUTH BEND
TOWN OF SOUTH CLE ELUM
SOUTH SOUND 911
TOWN OF SPANGLE
SPOKANE COUNTY LIBRARY DISTRICT
SPOKANE REGIONAL TRANSPORTATION COUNCIL
CITY OF SPOKANE VALLEY
CITY OF SPRAGUE
TOWN OF ST JOHN
CITY OF STANWOOD
TOWN OF STEILACOOM
CITY OF STEVENSON
CITY OF SULTAN
CITY OF SUMAS
CITY OF SUMNER
CITY OF SUNNYSIDE
SUNNYSIDE HOUSING AUTHORITY
TACOMA-PIERCE COUNTY HEALTH DEPARTMENT
CITY OF TEKOA
CITY OF TENINO
THURSTON 911
CITY OF TIETON
TIMBERLAND REGIONAL LIBRARY
CITY OF TOLEDO
CITY OF TONASKET
CITY OF TOPPENISH
CITY OF TUMWATER
TOWN OF TWISP
CITY OF UNION GAP
TOWN OF UNIONTOWN
CITY OF UNIVERSITY PLACE
CITY OF VADER
VALLEY COMMUNICATIONS CENTER
VALLEY REGIONAL FIRE AUTHORITY
VALLEY VIEW SEWER DISTRICT
VALLEY WATER DISTRICT
CITY OF WAITSBURG
CITY OF WALLA WALLA
WALLA WALLA VALLEY MPOSRTPO
CITY OF WAPATO
CITY OF WARDEN
WASHINGTON STATE CONVENTION CENTER
WASHINGTON STATE TRANSIT ASSOCIATION
CITY OF WASHOUGAL
TOWN OF WATERVILLE
WASHINGTON CITIES INSURANCE AUTHORITY
CITY OF WENATCHEE
WEST PLAINS AIRPORT AREA PDA
CITY OF WEST RICHLAND
WHATCOM COUNCIL OF GOVERNMENTS
WHATCOM TRANSPORTATION AUTHORITY
CITY OF WHITE SALMON
WHITWORTH WATER DISTRICT
TOWN OF WILBUR
TOWN OF WINTHROP
CITY OF WOODINVILLE
WOODINVILLE WATER DISTRICT
TOWN OF WOODWAY
TACOMA-PIERCE CO EMPTRNG CNSRTM (WORKFORCE CENTRAL)
TOWN OF YACOLT
YAKIMA VALLEY CONFERENCE OF GOVERNMENTS
TOWN OF YARROW POINT
CITY OF YELM
CITY OF ZILLAH
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
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 OrgYes (1)PerformOfServicesForOthOrgInd
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 Org0TransferFromOtherOrgInd