2024-11-14T22:01:04-06:00 2023-12-31 341874260 CBIZ ADVISORS LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2023-01-01 431716462 EMPIRE DISTRICT CO EMPLOYEE BENEFIT FUND EMPI 9133190380 5901 COLLEGE BOULEVARD 100 OVERLAND PARK KS 66211 JENNIFER SHEWMAKE AUTHORIZED SIGNER 9133190380 2024-11-13 1 1 LISA BURKE P00220718 8169455500 2024-11-13 2023 2024-10-15 13:58:12Z JENNIFER SHEWMAKE 602 S JOPLIN AVE JOPLIN MO 64801 28233248 0 X N/A X 1994 MO BENEFITS FOR RETIRED EMPLOYEES OF THE EMPIRE DISTRICT ELECTRIC COMPANY 1 0 0 0 468339 1570962 0 0 5117299 3988336 1334106 468339 0 0 6451405 4456675 0 0 1892959 3432741 0 20841 0 0 0 2281720 1221825 4174679 4675407 2276726 -218732 60969525 69034727 0 0 60969525 69034727 MEDICAL AND LIFE INSURANCE BENEFITS FOR RETIRED EMPLOYEES OF THE EMPIRE DISTRICT ELECTRIC COMPANY 0 0 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X BENEFIT TRUST COMPANY 9133190380 5901 COLLEGE BLVD 100 OVERLAND PARK KS 66211 BENEFIT TRUST COMPANY TRUSTEE 1.00 1.00 X 20841 20738 0 JENNIFER SHEWMAKE AUTHORIZED OFFICER 0.00 40.00 X 0 0 0 20841 20738 0 0 0 0 0 UMR INC 115 W WAUSAU AVE WAUSAU WI 54401 CLAIMS ADMINISTRATION 259754 1 EMPLOYER CONTRIBUTIONS 525100 3263690 3263690 PARTICIPANT CONTRIBUTIONS 525100 724646 724646 3988336 1659700 1659700 22585212 23776573 -1191361 -1191361 -1191361 4456675 3988336 468339 0 3432741 20841 25811 298609 UBI TAX EXPENSE 897405 4675407 752557 93549 60216968 68941178 60969525 69034727 0 0 X 60969525 69034727 0 0 0 0 60969525 69034727 60969525 69034727 -218732 8283934 0 X 0 1 X 0 0 0 X PART X, LINE 2: THE PLAN MAINTAINS TWO SEPARATE VEBA TRUSTS (WHICH WERE CARRIED OVER FROM THE PRIOR PLANS), ONE FOR UNION RETIREES AND ONE FOR NON-UNION RETIREES. THE IRS ISSUED TWO FAVORABLE DETERMINATION LETTERS DATED JULY 19, 1996, STATING THAT THE TRUSTS MET THE REQUIREMENTS OF SECTION 501(C)(9) OF THE IRC, AND ARE EXEMPT FROM TAXATION. HOWEVER, FROM TIME TO TIME, THE TRUSTS MAY BE SUBJECT TO UNRELATED BUSINESS INCOME OR OTHER TAXES. DURING THE YEAR ENDED DECEMBER 31, 2023, THE PLAN PAID $897,405 RELATED TO INCOME TAXES. IN ADDITION, THE PLAN AND THE TRUSTS ESTABLISHED UNDER THE PLAN ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUSTS. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION B, LINE 11B AS TRUSTEE OF THE ORGANIZATION, A FIDUCIARY DUTY IS OWED THE ORGANIZATION COMPLYING WITH THE TERMS AND CONDITIONS OF THE TRUST INSTRUMENT IN CONJUNCTION WITH THE INTERNAL POLICIES AND PROCEDURES OF THE TRUSTEES, WHICH INCLUDES THE PREPARATION, REVIEW, AND FILING OF FORM 990 TO SATISFY THE TRUSTEE'S DUTY TO CARE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE UPON REQUEST DOCUMENTS SUBMITTED WITH FORM 1024. EMPIRE DISTRICT ELECTRIC CO EMPLOYEE BENEFIT FUND FOR BARGAINING 5901 COLLEGE BOULEVARD SUITE 100 OVERLAND PARK KS 66211 431716463 VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION (VEBA) MO 501(C)(9) EMPIRE DIRECTOR ELECTRIC COMPANY 0 EMPIRE DISTRICT ELECTRIC COMPANY 602 S JOPLIN AVE JOPLIN MO 64801 440236370 SPONSOR MO N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1