2024-03-16T14:48:23-05:00 2023-07-31 470387937 O'DONNELL FICENEC WILLS & FERDIG LLP 11404 WEST DODGE ROAD STE 200 OMAHA NE 681542504 990 2022-08-01 476024639 OMAHA FIREFIGHTERS' BENEFIT ASSOCIATION ASSOCIATION OMAH 4029687376 6005 GROVER STREET OMAHA NE 68106 ANTHONY KOESTERS TREASURER 4029687376 2024-03-12 1 ANTHONY KOESTERS 999009999 1 DANIEL A DUDLEY P00103946 4025923800 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANTHONY KOESTERS 6005 GROVER STREET OMAHA NE 68106 1950180 0 X N/A X 1964 NE THE FUND IS ESTABLISHED TO PAY DEATH AND DISABILITY BENEFIT FOR MEMBERS. 5 5 0 0 0 0 68875 70709 0 0 427582 144176 0 0 496457 214885 0 0 132771 197100 0 0 0 0 0 49218 84411 181989 281511 314468 -66626 7332438 7416594 0 0 7332438 7416594 THE FUND IS ESTABLISHED TO PAY DEATH AND DISABILITY BENEFIT TO ITS MEMBERS. DEATH BENEFITS WERE PAID ON BEHALF OF 14 ACTIVE OR RETIRED MEMBERS DURING THE FISCAL YEAR ENDED JULY 31, 2023. 0 0 197100 DEATH BENEFITS WERE PAID ON BEHALF OF 14 MEMBERS DURING THE FISCAL YEAR ENDED JULY 31, 2023. 197100 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 X ANTHONY KOESTERS TREASURER 4023017443 6005 GROVER ST STE 1 OMAHA NE 681064324 X MICKEY MCLAUGHLIN PRESIDENT 0.50 X 0 0 0 NICK EDMUNDSON SECRETARY 0.50 X 0 0 0 BRANDON BENNINGS TRUSTEE 0.50 X 0 0 0 ANTHONY KOESTERS TREASURER 0.50 X 0 0 0 JULIE MORAN TRUSTEE 0.50 X 0 0 0 0 0 0 0 0 0 0 0 70709 70709 151461 151461 1728010 1735295 -7285 -7285 -7285 214885 144176 0 0 197100 25300 33528 1199 7200 200 100 TAX - PENALTIES 8925 ACTUARIAL FEES 6800 OTHER - MISC 1158 ROUNDING DIFFERENCE 1 281511 18704 11697 1428 1028 600 400 7313134 7404497 7332438 7416594 0 0 X 0 0 0 0 7332438 7416594 7332438 7416594 7332438 7416594 -66626 150782 0 X 0 1 X 0 0 1428 1028 400 400 X 332138 150782 150782 181356 33529 33529 214885 247981 0 247981 33528 1 33529 281510 PART X, LINE 2: 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 THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE OR NEBRASKA DEPARTMENT OF REVENUE. PLAN DIRECTORS HAVE CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF JULY 31, 2023 OR 2022. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PLAN DIRECTORS BELIEVE THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING DIFFERENCE 1. FORM 990, PART VI, SECTION A, LINE 6 THE FUND HAS MEMBERS WHO ARE THE EMPLOYEES OF THE OMAHA FIRE DIVISION AND WHO ELECT TO MAKE CONTRIBUTIONS TO THE FUND FOR THE DEATH AND DISABILITY BENEFITS THEY ARE ENTITLED TO RECEIVE. FORM 990, PART VI, SECTION A, LINE 7A THE FUND IS GOVERNED BY A BOARD ELECTED BY THE ACTIVE MEMBERS OF THE ASSOCIATION AT AN ANNUAL MEETING PURSUANT TO THE CONSTITUTION OF THE OMAHA FIREFIGHTERS' BENEFIT ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD IS AUTHORIZED TO MAKE CHANGES TO THE CONSTITUTION AND TO THE BENEFITS OF THE FUND WHICH ARE THEN SUBJECT TO RATIFICATION BY THE ACTIVE MEMBERS AT A REGULAR OR SPECIAL ELECTION IN ACCORDANCE WITH THE CONSTITUTION OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 AND SUPPORTING SCHEDULES WAS PROVIDED TO THE BOARD PRIOR TO FILING THE RETURN. THE RETURN WAS REVIEWED BY THE TREASURER PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS 990 AVAILABLE FOR PUBLIC VIEWING BY CONTACTING THE BOARD AND VIEWING THE FILING AT THE ORGANIZATION'S OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, POLICIES, AND GOVERNING DOCUMENTS AVAILABLE UPON REQUEST TO THE BOARD AT THE ORGANIZATION ADDRESS OR BY TELEPHONE TO THE DIRECTORS THEMSELVES. THIS POLICY IS DISSEMINATED THROUGH THE NEWSLETTER PUBLISHED FOR THE RELATED COLLECTIVE BARGAINING UNIT PREPARED BY THE UNION ITSELF.