VOLUNTARY EMPLOYEES BENEFIT ASSOCIATION TRUST FOR PUBLIC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- VOLUNTARY EMPLOYEES BENEFIT ASSOCIATION TRUST FOR PUBLIC (EIN 91-1214669)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2020-10-08
- IRS object ID
- 202032829349301133
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-10-08T17:13:09-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | 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 | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911214669 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VEBA Trust | BusinessNameLine1Txt |
| Business Name Line2 | for Public Employees in the State of WA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VOLU | BusinessNameControlTxt |
| Phone | 5098385571 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 906 W 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 | Wayne Leonard | PersonNm |
| Person Title | Chairman, Board of Trustees | PersonTitleTxt |
| Phone | 5098385571 | PhoneNum |
| Signature | 2020-10-01 | 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 | 2020-10-02 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 207.114.231.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-08 | IPDt |
| IP Tm | 15:12:48 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D4B8F225163F68D66B50B679573CB2B2915B78A4 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 5A33E1DD1FD3A695AA7A5714865FC508C51129E1 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Wayne Leonard | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 906 W 2nd Avenue No 400 | AddressLine1Txt |
| City | Spokane | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 992014502 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $264,524,689 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.veba.org | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | The VEBA Trust provides high-quality, tax advantaged health reimbursement plans for public employees in Washington. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | 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 | $65,246,684 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $90,229,472 | CYProgramServiceRevenueAmt |
| PY Investment Income | $17,156,326 | PYInvestmentIncomeAmt |
| CY Investment Income | $14,443,650 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,205 | PYOtherRevenueAmt |
| CY Other Revenue | $66,433 | CYOtherRevenueAmt |
| PY Total Revenue | $82,405,215 | PYTotalRevenueAmt |
| CY Total Revenue | $104,739,555 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $47,417,232 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $50,011,716 | 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 | $5,150,755 | PYOtherExpensesAmt |
| CY Other Expenses | $5,644,149 | CYOtherExpensesAmt |
| PY Total Expenses | $52,567,987 | PYTotalExpensesAmt |
| CY Total Expenses | $55,655,865 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $29,837,228 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $49,083,690 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $347,076,174 | TotalAssetsBOYAmt |
| Total Assets EOY | $401,674,646 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,713,438 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,587,113 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $342,362,736 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $400,087,533 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide high-quality, tax-advantaged health reimbursement plans for public employees in Washington. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | This trust holds the assets of the Voluntary Employees' Beneficiary Association Trust Plan for Public Employees of the State of Washington (the Plan). The Plan provides a method of funding qualified health and welfare costs 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 | Yes (1) | 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 | 196 | 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 W 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 (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Wayne Leonard | ||||||
| Chairman | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Amy Fleming | ||||||
| Vice Chairman | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Dr Mike Dunn | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Ken Schutz | ||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Maria Breuder | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Greg Baker | ||||||
| Trustee | 1.00 | 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 | $3,420,217 |
| Empire Innovation Group LLC | |||||
| 410 Main Street Suite 5 | Buffalo | NY | 14202 | Software admin. claims and eligibility a | $1,392,145 |
| Kaye-Smith | |||||
| 4101 Oakesdale Ave SW | Renton | WA | 98057 | General office services | $182,404 |
| Goldman Sachs Asset Management | |||||
| 100 Bank St | Burlington | VT | 05401 | Investment consulting services | $143,090 |
| Washington Trust Bank Wealth Management | |||||
| PO Box 2127 | Spokane | WA | 99210 | Investment,custodial,and banking service | $113,094 |
| 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 | $90,229,472 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $90,229,472 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $90,229,472 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,017,644 | TotalRevenueColumnAmt |
| Exclusion | $10,017,644 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $164,211,140 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $159,785,134 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,426,006 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,426,006 | TotalRevenueColumnAmt |
| Exclusion | $4,426,006 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other income | Desc |
| Business | 525100 | BusinessCd |
| Total Revenue Column | $66,433 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $66,433 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $66,433 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $104,739,555 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $90,295,905 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,443,650 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,011,716 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,831,001 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,841 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $279,302 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,981,361 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $226,333 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,796 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,400 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PCORI fee | Desc |
| Total | $204,115 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,655,865 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,527,962 | BOYAmt |
| EOY | $2,020,170 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,706,303 | BOYAmt |
| EOY | $6,609,630 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,455 | BOYAmt |
| EOY | $14,727 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $257,372,091 | BOYAmt |
| EOY | $275,859,771 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,456,363 | BOYAmt |
| EOY | $104,600,767 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $12,569,581 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,076,174 | BOYAmt |
| EOY | $401,674,646 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $881,291 | BOYAmt |
| EOY | $868,854 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $582,147 | BOYAmt |
| EOY | $718,259 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,250,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,713,438 | BOYAmt |
| EOY | $1,587,113 | 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 | $342,362,736 | BOYAmt |
| EOY | $400,087,533 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,362,736 | BOYAmt |
| EOY | $400,087,533 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,076,174 | BOYAmt |
| EOY | $401,674,646 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $49,083,690 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,887,465 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $5,753,642 | 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 | 0 | 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 (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Cash surrender value of life insurance | $965,609 | F |
| Synthetic guaranteed investment contracts | $103,635,158 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $104,600,767 | TotalBookValueSecuritiesAmt |
| Total Rev Etc Audited Fincl Stmt | $107,593,228 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,887,465 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $2,887,465 | RevenueNotReportedAmt |
| Revenue Subtotal | $104,705,763 | RevenueSubtotalAmt |
| Other Revenues Not Included | $33,792 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $33,792 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $104,739,555 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $55,655,865 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $55,655,865 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $55,655,865 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part XI, Line 4b - Other Adjustments: | FormAndLineReferenceDesc |
| Explanation | Net decrease in accumulated cash surrender value of life insurance policies 33,792. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Ken Schutz | |||
| Key employee of Spokane School District, a participating employer | $1,593,534 | Contributions to the Trust by Spokane School District for all participating employees. | 0 |
| Dr Mike Dunn | |||
| Key employee of Northeast Washington ESD 101, a participating employer | $100,429 | Contributions to the Trust by Northeast Washington ESD 101 for all participating employees. | 0 |
| Maria Breuder | |||
| Key employee of Seattle School District, a participating employer | $979,557 | Contributions to the Trust by Seattle School District for all participating employees. | 0 |
| Wayne Leonard | |||
| Key employee of Mead School District, a participating employer | $855,636 | Contributions to the Trust by Mead School District for all participating employees. | 0 |
| Amy Fleming | |||
| Key employee of Seattle School District, a participating employer | $979,557 | Contributions to the Trust by Seattle School District for all participating employees. | 0 |
| Dr Greg Baker | |||
| Key employee of Bellingham School District, a participating employer | $243,836 | Contributions to the Trust by Bellingham School District for all participating employees. | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 7a | WASA, AWSP and WASBO each appoint two Trustees to the Board of the 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 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 Board of Trustees for its review and approval. Any additional questions, concerns, or issues raised by the Board of Trustees were addressed, and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved, and authorized to be filed by the Board of Trustees. |
| 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 decides whether or not 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 organization. If the organization 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 comprised of up to six individuals, all of whom are superintendents, principals or heads of business offices in the State of Washington. In their roles as Trustees, all six are fiduciaries and understand their obligations under the Trust Agreement and the Trust's policies and procedures, which include a conflict of interest policy. The Trust does not readily have access to information related to any 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: | Net decrease in accumulated cash surrender value of life insurance policies -33,792. Change in financial reporting framework as of July 1, 2019 5,787,434. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (429 entries)
| Aberdeen School District |
| Admin Hearings Office |
| Admin Office of The Courts |
| Adna School District 226 |
| Anacortes School District 103 |
| Arlington School District 16 |
| Arts Commission |
| Asotin-Anatone S D #420 |
| Assoc of WA School Principals |
| Attorney General |
| Auburn School District |
| Bainbridge SD #303 |
| Bates Technical College |
| Battle Ground School District |
| Bellevue Community College |
| Bellevue School District |
| Bellingham SD # 501 |
| Bellingham Technical College |
| Benge School District |
| Bethel School Dist |
| Big Bend Community College |
| Blaine School District |
| Board of Industrial Appeals |
| Boistfort School District |
| Bremerton School Dist |
| Brewster SD # 111 |
| Bridgeport School District |
| Burlington Edison School Dist |
| Camas School District 117 |
| Cape Flattery SD #401 |
| Carbonado Historical SD 19 |
| Cascade SD #228 |
| Cascadia Community College |
| Caseload Forecast Council |
| Cashmere SD #222 |
| Castle Rock School Dist 401 |
| Centerville School Dist 215 |
| Central Kitsap School Dist 401 |
| Central Valley School District |
| Central Washington University |
| Centralia College - Dist 12 |
| Centralia School District |
| Chehalis School District |
| Cheney School Dist 360 |
| Chewelah School District 36 |
| Chimacum SD 49 |
| Cispus Chewelah Peak Learning |
| Clark Community College |
| Clarkston School District |
| Cle Elum Roslyn SD 404 |
| Clover Park SD |
| Clover Park Technical College |
| Code Reviser's Office |
| Colfax SD # 300 |
| College Place School Dist 250 |
| Colton SD #306 |
| Columbia Basin College |
| Columbia School District 206 |
| Columbia School District 400 |
| Colville School District 115 |
| Comm On Judicial Conduct |
| Community Colleges of Spokane |
| Concrete School District 11 |
| Consolidated Tech Services |
| Conway School District 317 |
| Cosmopolis School Dist No 99 |
| County Road Administration Board |
| Coupeville School District 204 |
| Court of Appeals |
| Crescent SD # 313 |
| Creston School Dist #73 |
| Curlew School District #50 |
| Cusick SD #59 |
| Damman School District |
| Darrington SD #330 |
| Davenport School Dist #207 |
| Dayton SD #2 |
| Deer Park School District 414 |
| Department of Agriculture |
| Department of Children Youth & Families |
| Dept CommTradeEconDev |
| Dept of Archaeology |
| Dept of Early Learning |
| Dept of Enterprise Services |
| Dept of Financial Inst |
| Dept of Services for The Blind |
| Dieringer SD #343 |
| E Valley SD # 361 Spokane |
| East Valley S D # 90 |
| East WA St Historical Society |
| Eastern Washington University |
| Eastmont School District |
| Easton School District #28 |
| Eatonville S D #404 |
| Edmonds Community College |
| Edmonds S D 15 |
| Educational Service Dist #101 |
| Educational Service Dist #105 |
| Educational Service Dist 112 |
| Educational Service Dist 113 |
| Educational Service Dist 123 |
| Ellensburg S D # 401 |
| Elma School District |
| Employer Unknown |
| Endicott School District 308 |
| Entiat SD # 127 |
| Enumclaw School District |
| Environmental and Land Use |
| Ephrata School District 165 |
| Evaline School District |
| Everett Community College |
| Everett SD #002 |
| Evergreen SD #114 |
| Evergreen School District |
| Evergreen State College MEP |
| Federal Way School District |
| Ferndale School Dist #502 |
| Fife School District |
| Finley School District No 53 |
| Franklin Pierce |
| Freeman School Distric 358 |
| Freight Mobility Strategic Inv |
| Garfield School District 302 |
| Glenwood School District |
| Goldendale School Dist 404 |
| Grand Coulee Dam School Dist |
| Grandview S D # 200 |
| Granger School District #204 |
| Granite Falls SD #332 |
| Grapeview SD |
| Grays Harbor College |
| Great Northern SD 312 |
| Green Mountain School District No 103 |
| Green River Community College |
| Griffin School Distict 324 |
| Harrington SD #204 |
| Health Care Authority |
| Highland School District |
| Highline Community College |
| Highline S D |
| Hockinson SD #98 |
| Hood Canal |
| Hoquiam SD #28 |
| Horse Racing Commission |
| House of Representatives |
| Housing Finance Commission |
| Inchelium SD #70 |
| Index School District No 063 |
| Insurance Commissioner |
| Issaquah S D # 411 |
| Joint Legislative Audit Review |
| Joint Legislative Sys CO |
| Joint Transportation Committee |
| Kahlotus School District 56 |
| Kalama SD 402 |
| Keller S D # 3 |
| Kelso School District |
| Kennewick School District |
| Kent School District |
| Kettle Falls SD No 212 |
| Kiona - Benton City SD #52 |
| Kittitas School Dist |
| Klickitat School District 402 |
| Lacenter SD # 101 |
| Laconner School Dist 311 |
| Lacrosse S D # 126 |
| Lake Chelan School District 129 |
| Lake Stevens School District |
| Lake Washington Ins of Technol |
| Lake Washington SD #414 |
| Lakewood School District 306 |
| Lamont SD No 264 |
| Leap Committee |
| Legislative Support Services |
| Liberty School District 362 |
| Lind School District |
| Longview SD #122 |
| Lopez Island School District |
| Lower Columbia College |
| Lyle SD #406 |
| Lynden S D # 504 |
| Mabton School District 120 |
| Mansfield SD 207 |
| Manson SD #19 |
| Mary M Knight School Dist 311 |
| Mary Walker SD No 207 |
| Marysville SD |
| McCleary School District #65 |
| Mead School District 354 |
| Medical Lake School District 3 |
| Mercer Island School Dist |
| Meridian SD #505 |
| Methow Valley School District |
| Military Department |
| Mill A School District |
| Minority and Women Bus Enterp |
| Monroe School District |
| Montesano School Dist #66 |
| Morton S D # 214 |
| Moses Lk S D # 161 |
| Mossyrock School Dist #206 |
| Mount Vernon S D # 320 |
| MT Adams SD #209 |
| MT Baker School District |
| Mukilteo School District 6 |
| Naches Valley SD |
| Napavine SD #14 |
| Nasele-Grays River S D #155 |
| Nespelem School Dist 14 |
| Newport School District |
| Nine Mile Falls SD |
| Nooksack Valley SD 506 |
| North Beach School District 64 |
| North Central Esd |
| North Franklin School District |
| North Kitsap SD # 400 |
| North Mason SD #403 |
| North Thurston SD |
| Northport SD #211 |
| Northshore School District |
| Northwest E S D #189 |
| Oak Harbor School Dist |
| Oakesdale School District 324 |
| Oakville School District |
| Ocean Beach School District |
| Ocosta School District 172 |
| Odessa School Dist 105 157 166 |
| Off of Financial Mgmt |
| Office of State Actuary |
| Office of The Governor |
| Okanogan School Dist 105 |
| Olympia School District |
| Olympic College |
| Olympic Esd 114 |
| Omak SD #19 |
| Onalaska School District |
| Onion Creek SD |
| Orcas Island School District |
| Orchard Prairie SD |
| Orondo School District |
| Oroville School Dist |
| Orting SD #344 |
| Othello School Dist |
| Palouse School District 301 |
| Pasco SD #1 |
| Pateros SD |
| Paterson School District 50 |
| Pe Ell School District |
| Peninsula College |
| Peninsula SD |
| Pierce College |
| Pioneer School Dist |
| Pollution Liab Insr Agy |
| Pomeroy S D # 110 |
| Port Angeles School Dist |
| Port Townsend School Dist 50 |
| Prescott School District |
| Prosser S D No 116 |
| Public Disclosure Comm |
| Public Emp Relation Comm |
| Public School Employees of WA |
| Puget Sound Esd #121 |
| Puget Sound Partnership |
| Pullman School District 267 |
| Puyallup School District |
| Quilcene School District 48 |
| Quillayute Valley SD 402 |
| Quinault SD #097 |
| Quincy School District |
| Rainier School Dist 307 |
| Raymond SD No 116 |
| Reardan Edwall School Dist 9 |
| Recreation and Conservation Fund |
| Renton S D #403 |
| Renton Technical College |
| Republic School District 309 |
| Richland School District 400 |
| Ridgefield S D # 122 |
| Ritzville School District |
| Riverside S D #416 |
| Riverview S D #407 |
| Rochester SD |
| Rosalia School District #320 |
| Royal School Dist |
| San Juan Island SD #149 |
| Satsop School District |
| Seattle Colleges |
| Seattle School District #1 |
| Secretary of State |
| Sedro-Woolley School Dist 101 |
| Selah School District |
| Selkirk School Dist 70 |
| Sequim School District |
| Shaw Island SD |
| Shelton School District |
| Shoreline Community College |
| Shoreline SD 412 |
| Skagit Valley College |
| Skykomish School District #404 |
| Snohomish School District 201 |
| Snoqualmie Valley School Dist |
| Soap Lake School Dist #156 |
| South Bend School District 118 |
| South Kitsap School District |
| South Puget Sound Comm College |
| South Whidbey SD 206 |
| Southside School District |
| Spokane School Dist 81 |
| Sprague School District No 8 |
| St John School District 322 |
| St School for The Blind |
| Stanwood Camano School Dist |
| State Board for CommTech Coll |
| State School for The Deaf |
| State Treasurer |
| Stehekin School District N069 |
| Steilacoom Historical Dst #1 |
| Steptoe School District |
| Stevenson-Carson SD # 303 |
| Sultan School District |
| Summit Valley SD |
| Sumner School District 320 |
| Sunnyside S D 201 |
| Superintendent of Public Instructio |
| Supreme Court - Commissioner Office |
| Tacoma Community College |
| Tacoma School Dist |
| Taholah SD No 077 |
| Tahoma School District |
| Tax Appeals Board |
| Tekoa School District #265 |
| Tenino School District 402 |
| Thorp SD #400 |
| Toledo SD #237 |
| Tonasket SD #404 |
| Toppenish SD No 202 |
| Touchet School Dist |
| Toutle Lake School Dist #13 |
| Transportation Improvement Board |
| Trout Lake School District |
| Tukwila School District #406 |
| Tumwater School District |
| Union Gap School District 2 |
| University of Washington MEP |
| University of Washington VEBA |
| University Place SD #83 |
| UtilitiesTrans Comm |
| Valley School District #070 |
| Vancouver School Dist |
| Vashon Island S D # 402 |
| WA Association of School Bus Offic |
| WA Dept of Ecology |
| WA Dept of Fish & Wildlife |
| WA Dept of Gen Administration |
| WA Dept of Info Svcs |
| WA Dept of Retirement Systems |
| WA Dept of Revenue |
| WA Dept of Veterans Affairs |
| WA Econimic Develop Finance Auth |
| WA St Criminal Justice Tr Comm |
| WA St Dairy Prods Commission |
| WA St Dept of Social & Health Servc |
| WA St Historical Society |
| WA St Human Rights Comm |
| WA State Auditors Office |
| WA State Board of Accountancy |
| WA State Dept of Corrections |
| WA State Dept of Health |
| WA State Dept of Labor & Industries |
| WA State Dept of Licensing |
| WA State Dept of Natural Resources |
| WA State Dept of Personnel |
| WA State Dept of Transport |
| WA State Employment Security Dept |
| WA State Liquor & Cannabis Board |
| WA State Lottery |
| WA State Parks & Rec Comm |
| WA State Redistricting Commiss |
| WA State Senate |
| WA State Univ Retire Incentive |
| WA Student Achievement Council |
| WA Trafic Safety Comm |
| Wahkiakum School District 200 |
| Wahluke School District 73 |
| Waitsburg School District |
| Walla Walla Community College |
| Walla Walla SD #140 |
| Wapato School District |
| Warden School Dist No 146 |
| Wash Assoc of School Admins |
| Washington Fryer Commission |
| Washington Grain Commission |
| Washington School Director's Associ |
| Washington State Conservation Commission |
| Washington State Investment Board |
| Washington State Patrol |
| Washington State University |
| Washougal School Dist 112 |
| Washtucna SD |
| Waterville SD #209 |
| Wellpinit SD # 49 |
| Wenatchee School Dist 246 |
| Wenatchee Valley College |
| West Valley #208 |
| West Valley School District |
| Western Washington University |
| Whatcom Comm College |
| White Pass SD #303 |
| White River S D |
| White Salmon SD 405 |
| Wilbur School District |
| Willapa Valley School Dist 160 |
| Wilson Creek School Dist 167-2 |
| Winlock School Dist |
| Wishkah Valley 117 |
| Wishram School District 94 |
| Woodland SD |
| Workforce TrainingEd Coord Bd |
| Wsipc |
| Yakima School District |
| Yakima Valley College |
| Yelm Community Schools No |
| Zillah School Dist |
| Bickleton SD #203 |
| Columbia River Gorge Commission |
| Evergreen State College VEBA |
| Palisades School District #102 |
| Skamania School Dist 2 |
| State of WA Board of Pilotage Commission |
| 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 |