SCHOOL DISTRICT 1 HEALTH & WELFARE TRUST FUND: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: SCHOOL DISTRICT 1 HEALTH & WELFARE TRUST FUND (EIN 93-6090239)
Tax period: 2010-11-01 to 2011-10-31
Filed: 2012-04-03
IRS object ID: 201230949349300218
Schema version: 2010v3.7
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-04-03T11:30:49-05:00	Timestamp
Tax Period End Date	2011-10-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BJORKLUND & MONTPLAISIR CPA'S	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	9020 SW WASHINGTON SQ RD SUITE 46	AddressLine1
City	PORTLAND	City
State	OR	State
ZIP Code	97223	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-11-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	936090239	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SCHOOL DISTRICT NO 1 HEALTH AND	BusinessNameLine1
Business Name Line2	WELFARE TRUST FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	SCHO	NameControl
Phone	8006544411	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7600 SW MOHAWK STREET	AddressLine1
City	TUALATIN	City
State	OR	State
ZIP Code	970628121	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LEONARD ANDERSON	Name
Title	TRUSTEE/CHAIRMAN	Title
Phone	8006544411	Phone
Date Signed	2012-03-31	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RICHARD A LAYNE	Name
Phone	5036436400	Phone
Date Prepared	2012-03-22	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PATI PIRO-BOSLEY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	7600 SW MOHAWK STREET	AddressLine1
City	TUALATIN	City
State	OR	State
ZIP Code	970628121	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	68372496	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	SDTRUST.COM	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1972	YearFormation
State Legal Domicile	OR	StateLegalDomicile
Activity Or Mission Description	PROVIDES MEDICAL, VISION, DENTAL, PRESCRIPTION, SUPPLEMENTAL INCOME, DEATH AND VOLUNTARY ACCIDENT BENEFITS TO PARTICIPANTS ON WHOSE BEHALF THE SCHOOL DISTRICT CONTRIBUTES TO THE PLAN IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENTS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	65405351	ProgramServiceRevenuePriorYear
Program Service Revenue CY	67224514	ProgramServiceRevenueCY
Investment Income Prior Year	237512	InvestmentIncomePriorYear
Investment Income Current Year	199340	InvestmentIncomeCurrentYear
Other Revenue Prior Year	747106	OtherRevenuePriorYear
Other Revenue Current Year	948642	OtherRevenueCurrentYear
Total Revenue Prior Year	66389969	TotalRevenuePriorYear
Total Revenue Current Year	68372496	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	65789599	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	67980165	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1782351	OtherExpensePriorYear
Other Expenses Current Year	1765433	OtherExpensesCurrentYear
Total Expenses Prior Year	67571950	TotalExpensesPriorYear
Total Expenses Current Year	69745598	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1181981	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1373102	RevenuesLessExpensesCY
Total Assets BOY	16097462	TotalAssetsBOY
Total Assets EOY	15043937	TotalAssetsEOY
Total Liabilities BOY	7856197	TotalLiabilitiesBOY
Total Liabilities EOY	8069378	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	8241265	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	6974559	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	PROVIDES MEDICAL, VISION, DENTAL, PRESCRIPTION, SUPPLEMENTAL INCOME, DEATH AND VOLUNTARY ACCIDENT BENEFITS TO PARTICIPANTS ON WHOSE BEHALF THE SCHOOL DISTRICT CONTRIBUTES TO THE PLAN IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENTS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVIDE HEALTH BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1819	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	ASSOCIATED THIRD PARTY ADMINISTRATO	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8006544411	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	7600 SW MOHAWK ST	AddressLine1
City	TUALATIN	City
State	OR	State
ZIP Code	970628121	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
LEONARD ANDERSON
TRUSTEE	2.00	X	X	0	0	0
HANK HARRIS
ALTERNATE TR	2.00	X		0	0	0
DAVID WYNDE
TRUSTEE	2.00	X		0	0	0
PAM BYBEE
ALTERNATE TR	2.00	X		0	0	0
MICHELLE RIDDELL
TRUSTEE	2.00	X		0	0	0
LISA NEWLYN
TRUSTEE	2.00	X		0	0	0
BELINDA REAGAN
TRUSTEE	2.00	X		0	0	0
TERRI BURTON
TRUSTEE	2.00	X		0	0	0
SCOTT LUCY
TRUSTEE	2.00	X		0	0	0
BROCK LOGAN
TRUSTEE	2.00	X		0	0	0
DAVID WINKLER
ALTERNATE TR	2.00	X		0	0	0
BECKY WRIGHT
TRUSTEE	2.00	X		0	0	0
DEE SIMMONS
ALTERNATE TR	2.00	X		0	0	0
MICHELLE BATTEN
ALTERNATE TR	2.00	X		0	0	0
JACK ROY
TRUSTEE	2.00	X		0	0	0
RUSS PETERSON
TRUSTEE	2.00	X		0	0	0
GWEN SULLIVAN
TRUSTEE	2.00	X		0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
ASSOCIATED THIRD PARTY ADMINISTRATOR
7600 SW MOHAWK STREET	TUALATIN	OR	970628121	CONTRACT ADMIN	855355
MERCER HUMAN RESOURCE CONSULTING
111 SW COLUMBIA STREET	PORTLAND	OR	97201	CONSULTANT	325283
INNOVATIVE CARE MANAGEMENT
15 82ND DRIVE SUITE 180	GLADSTONE	OR	970272560	CLAIMS REVIEW	101532

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	3	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS	63568608	63568608
PARTICIPANT CONTRIBUTIONS	3655906	3655906

Field	Value	IRS element (for citing)
Total Program Service Revenue	67224514	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	199340	TotalRevenueColumn
Related Or Exempt Function Income	199340	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ERRP REFUND	478949	478949
EXPERIENCE REFUND	456959	456959
SETTLEMENTS	12734	12734

Field	Value	IRS element (for citing)
Total Other Revenue	948642	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	68372496	TotalRevenueColumn
Related Or Exempt Function Income	68372496	RelatedOrExemptFunctionIncome

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	67980165	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	855355	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	44400	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	32210	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	325283	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	108641	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	104897	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	26888	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
CLAIMS ADMINISTRATION	126446
CLAIMS COST CONTROL	101532
BANK CHARGES	37021
WEBSITE MAINTENANCE	2760

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	69745598	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3325605	BOY
EOY	1382454	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	5101428	BOY
EOY	5691028	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	13913	BOY
EOY	12976	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	7656516	BOY
EOY	7957479	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	16097462	BOY
EOY	15043937	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	54024	BOY
EOY	92822	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	257691	BOY
EOY	52050	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	7544482	BOY
EOY	7924506	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	7856197	BOY
EOY	8069378	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	8241265	BOY
EOY	6974559	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8241265	BOY
EOY	6974559	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	16097462	BOY
EOY	15043937	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-1373102	ReconcilationRevenueExpenses
Reconcilation Other Changes	106396	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
INSURANCE PREMIUMS PAYABLE	$3,292,422
CLAIMS INCURRED BUT NOT REPORTED	$2,772,740
CLAIMS PAYABLE	$1,859,344

Field	Value	IRS element (for citing)
Total Of Amounts	7924506	TotalOfAmounts
Total Revenue	68372496	TotalRevenue
Total Expenses	69745598	TotalExpenses
Excess Or Deficit For Year	-1373102	ExcessOrDeficitForYear
Net Unrealized GL On Investments	106396	NetUnrealizedGLOnInvestments
Other	$380,024	OtherAmount
Total Adjustments	486420	TotalAdjustments
Excess Or Deficit Per FS	-886682	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	68478892	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	106396	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	106396	RevenueNotRptdF990
Revenue Subtotal	68372496	RevenueSubtotal
Total Revenue Per Form990	68372496	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	69365574	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	69365574	ExpensesSubtotal
Other Expenses Not Included	380024	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	380024	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	69745598	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	INCREASE IN BENEFIT OBLIGATIONS 380,024
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 4B	INCREASE IN BENEFIT OBLIGATIONS 380,024

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	PROVIDES MEDICAL, VISION, DENTAL, PRESCRIPTION, SUPPLEMENTAL INCOME, DEATH AND VOLUNTARY ACCIDENT BENEFITS TO PARTICIPANTS ON WHOSE BEHALF THE SCHOOL DISTRICT CONTRIBUTES TO THE PLAN IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENTS
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	TRUSTEES REVIEW FORM 990 AND ASK QUESTIONS OF THE PREPARER PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	TRUSTEES ARE REQUIRED TO NOTIFY THE TRUST OF ANY CHANGES IN THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	NO COMPENSATION IS PAID
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	NO COMPENSATION IS PAID.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE TRUST DOCUMENT, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE TRUSTS' OFFICE AND ARE AVAILABLE UPON REQUEST.