2024-11-07T07:42:48-06:00 2023-12-31 850203431 REDW LLC 5353 N 16TH STREET SUITE 200 PHOENIX AZ 85016 990 2023-01-01 860859709 GILA RIVER GAMING ENTERPRISES INC GROUP EMPLOYEE BENEFIT PLAN & TRUST GILA 5207967777 PO BOX 6790 CHANDLER AZ 852466790 TONY DEMARK CFO 5207967777 2024-11-06 1 1 JAMIE S FRIDLEY CPA P00380605 6027303600 2024-11-06 2023 2024-10-15 13:58:12Z TONY DEMARK PO BOX 6790 CHANDLER AZ 852466790 33396644 0 X N/A X 1994 AZ THE GILA RIVER GAMING ENTERPRISES, INC. GROUP EMPLOYEE BENEFIT PLAN AND TRUST WAS ESTABLISHED BY THE GILA RIVER GAMING ENTERPRISES, INC. FOR THE PRIMARY EXEMPT PURPOSE OF PROVIDING MEDICAL AND OTHER BENEFITS TO PLAN PARTICIPANTS. 5 5 0 0 0 0 0 0 32438026 33396644 0 0 0 0 32438026 33396644 0 0 25881199 28717725 0 0 0 0 0 2537279 2840568 28418478 31558293 4019548 1838351 12043494 14349662 3861518 4329335 8181976 10020327 THE GILA RIVER GAMING ENTERPRISES, INC. GROUP EMPLOYEE BENEFIT PLAN AND TRUST WAS ESTABLISHED BY THE GILA RIVER GAMING ENTERPRISES, INC. FOR THE PRIMARY EXEMPT PURPOSE OF PROVIDING MEDICAL AND OTHER BENEFITS TO PLAN PARTICIPANTS. 0 0 FUNDING HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS IN THE GILA RIVER GAMING ENTERPRISES, INC. GROUP EMPLOYEE BENEFIT PLAN AND TRUST. 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 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 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 1 1 0 X TONY DEMARK CFO 5207967777 5040 WILD HORSE PASS BLVD CHANDLER AZ 85226 X JAMES DE LA ROSA COUNCIL MEMBER 0.00 X 0 0 0 DEVIN REDBIRD COUNCIL MEMBER 0.00 X 0 0 0 CHARLES GOLDTOOTH COUNCIL MEMBER 0.00 X 0 0 0 JOEY WHITMAN COUNCIL MEMBER 0.00 X 0 0 0 AVERY WHITE COUNCIL MEMBER 0.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 525100 25922417 25922417 PARTICIPANT CONTRIBUTIONS 525100 7474227 7474227 33396644 33396644 33396644 0 0 28717725 ADMINISTRATIVE SERVICE 2840568 31558293 10980895 13251693 1062599 1097969 12043494 14349662 1689674 1531751 2171844 2797584 3861518 4329335 X 1716997 1716997 0 0 6464979 8303330 8181976 10020327 12043494 14349662 1838351 0 X X 0 1 X 1 0 0 PARTICIPANTS'CONTRIBUTIONS RECEIVABLE 594058 STOP LOSS POLICY RECEIVABLE 111347 PHARMACY REBATE RECEIVABLE 392564 1097969 BENEFIT CLAIMS PAYABLE 2797584 2797584 X 33396644 0 33396644 0 33396644 31558293 0 31558293 0 31558293 PART X, LINE 2: THE VOLUNTARY EMPLOYEES' BENEFIT ASSOCIATION (VEBA) TRUST, FUNDING CERTAIN BENEFITS OF THE PLAN, RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED MAY 11, 1999, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF 501(C)9 OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 OR 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA 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. THE PLAN'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 AN INDEPENDENT MANAGEMENT-CONSULTING FIRM PERFORMS A 5 STEP ANALYSIS TO ASSURE FINANCIAL PERFORMANCE AND ORGANIZATIONAL REPUTATION OF GILA RIVER INDIAN COMMUNITY GAMING ENTERPRISES. THEY ARE AS FOLLOWS: 1. A THOROUGH JOB ANALYSIS OF 230 SEPARATE AND DISTINCT JOB TITLES, BOTH PROTECTING ITS INTEREST AND ASSURING AN UNDERSTANDING OF THE JOB DUTIES AND THE REQUIRED PERFORMANCE OF THE EMPLOYEES' JOB DUTIES AT ALL ORGANIZATIONAL LEVELS. 2. A REAL-TIME COMPETITIVE COMPENSATION ANALYSIS AND RESULTING RECOMMENDATIONS IN ASSESSING ITS COMPETITIVE POSITION IN THE LOCAL LABOR MARKET. 3. DEVELOPMENT AND IMPLEMENTATION OF A COMPENSATION STRUCTURE/METHODOLOGY, POLICY AND PROCEDURES TO ASSURE THAT A COMPETITIVE LABOR MARKET POSITION IS MAINTAINED WHILE MOTIVATING AND REWARDING IMPROVED EMPLOYEE PERFORMANCE. 4. EVALUATING A VIABLE BONUS SYSTEM FOR ALL EMPLOYEES AT ALL LEVELS TO IMPROVE PERFORMANCE AND CUSTOMER SERVICE. 5. EVALUATING AND UPDATING A PERFORMANCE MANAGEMENT AND EVALUATION SYSTEM THAT REFLECTS THE SPECIFIC REALITIES OF THE INDUSTRY AND IMPROVING PERFORMANCE WHILE CORRELATING EMPLOYEES' COMPENSATION AND PAY METHODOLOGIES FROM THE FOUR STEPS LISTED ABOVE. THIS PROCESS WAS PERFORMED FOR ALL EXECUTIVES, SUPERVISORS, MANAGERS AND DEPARTMENT HEADS. 2017 WAS THE LAST YEAR THIS PROCESS WAS COMPLETED, BUT CONTINUOUS REVIEW OF WAGES AND SALARIES OCCURS TO INSURE THAT COMPENSATION IS COMPETITIVE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OR SELECTION PROCESS FROM THE PREVIOUS YEAR. GILA RIVER GAMING ENTERPRISES INC PO BOX 6790 CHANDLER AZ 852466790 860760002 GAMING AZ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0