2024-05-15T11:07:49-05:00 2023-06-30 WITHUMSMITHBROWNPC 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2022-07-01 936227660 NORTHWEST FIREFIGHTERS RELIEF ASSOCIATION % TIMOTHY NOKES NORT 5036977518 PO BOX 2321 LAKE OSWEGO OR 970350666 TIMOTHY NOKES CHAIR 5036977518 2024-05-11 true TIMOTHY NOKES 999009999 JAMES N BROWNING P01451906 9252779100 2 2022 2023-04-26 12:10:37Z TIMOTHY NOKES PO BOX 2321 LAKE OSWEGO OR 970350666 16526620 false X www.nfra1660.com X 1989 OR TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 8 0 3 0 0 0 0 0 15757489 16097036 379001 419584 218466 10000 16354956 16526620 0 0 13682069 14980132 103466 114942 0 0 0 703978 707498 14489513 15802572 1865443 724048 12355740 12637459 1806097 1141965 10549643 11495494 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. false false PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. false false false false false false false false false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false true false false true 4 0 true 3 true false false false false false false false false X 8 0 false true false false false true false true true false false true true false false true false false false X TIMOTHY NOKES 5036979418 16400 SW BRYANT ROAD LAKE OSWEGO OR 97035 X TIMOTHY NOKES CHAIR 1.0 0.0 X X 0 0 0 ZACHARY WILLIAMS TRUSTEE 1.0 0.0 X 0 0 0 JAMES SMARIO TRUSTEE 1.0 0.0 X 0 0 0 ROCKY HANES TRUSTEE 1.0 0.0 X 0 0 0 Gary Burton TrusTEE 1.0 0.0 X 0 0 0 CHAD LEDSON TRUSTEE 1.0 0.0 X 0 0 0 KURT KOUDELKA TRUSTEE 1.0 0.0 X 0 0 0 SCOTT BETHKE TRUSTEE 1.0 0.0 X 0 0 0 SEE SCHEDULE O FOR COMPENSATION PAID BY RELATED ORGANIZATIONS 0.0 0.0 X 0 0 0 0 0 0 0 false false false Regence BlueCross Blueshield of Ore 100 SW Market St PORTLAND OR 97201 CLAIMS ADMIN 306236 1 0 EMPLOYER CONTRIBUTIONS 15274132 15274132 EMPLOYEE CONTRIBUTIONS 822904 822904 16097036 419584 419584 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 10000 10000 10000 16526620 16107036 419584 0 0 0 14980132 0 0 100036 4518 0 10388 86054 12388 35025 0 0 40524 481664 0 3511 4867 0 25200 0 0 804 0 0 0 12633 MISCELLANEOUS 4828 15802572 1893941 259643 4071266 939442 0 0 602074 173625 0 0 0 0 23380 33812 0 0 0 0 0 0 5765079 10718105 0 512832 0 0 0 0 0 0 12355740 12637459 15180 66126 0 0 46283 69522 0 0 0 0 0 0 0 0 0 0 1744634 1006317 1806097 1141965 X 0 0 0 0 10549643 11495494 10549643 11495494 12355740 12637459 724048 221803 X X false true X true false 0 PREMIUMS PAYABLE 0 CLAIMS PAYABLE AND INCURRED BU 1006317 1006317 X FORM 990, SCHEDULE D, PART X, LINE 2: Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Plan and to recognize a tax liability if the Plan has taken an uncertain tax position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. The Plan has analyzed the tax positions taken by the Plan and has concluded that, as of June 30, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION HAS DELEGATED THE MANAGEMENT DUTIES TO EMPLOYEE, JODI AMATO, WHO SERVES AS THE BENEFIT ADMINISTRATOR. FORM 990, PART VI, SECTION A, LINE 7A: THE ORGANIZATION IS ADMINISTERED BY A BOARD OF TRUSTEES COMPOSED OF EIGHT TRUSTEES. SIX OF THE POSITIONS ARE SUBJECT TO ELECTION. ALL PARTICIPATING EMPLOYEES WHO ARE MEMBERS OF IAFF LOCAL 1660, INCLUDING THOSE WHO ARE OFFICERS OF THE UNION, ARE ENTITLED TO VOTE TO FILL ANY OPEN TRUSTEE POSITIONS. THE TWO OTHER TRUSTEE POSITIONS ARE FILLED BY THE PRESIDENT OF THE UNION AND AN APPOINTEE BY THE PRESIDENT OF THE UNION. FORM 990, PART VI, SECTION B, LINE 11B: THE TRUSTEES ARE PROVIDED WITH A COPY OF THE FORM 990 PRIOR TO FILING. THE CHAIRMAN APPROVES THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE PLAN. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE BENEFIT ADMINISTRATOR, JODI AMATO. FORM 990, PART VII, SECTION A, LINE 8B: THE BENEFITS COMMITTEE ACTS ON BEHALF OF THE GOVERNING BODY REGARDING BENEFIT DESIGN DECISIONS. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. PORT OF PORTLAND 7200 NE Airport Way Portland OR 97218 936001832 CONTRIBUTING OR GOVT ENTITY N/A NA false Molalla Rural Fire Protection District # PO Box 655 320 N Molalla Ave Molalla OR 97038 930564622 CONTRIBUTING OR GOVT ENTITY N/A NA false Canby Fire District #62 221 S Pine Street Canby OR 97013 936023933 CONTRIBUTING OR GOVT ENTITY N/A NA false Tualatin Valley Fire and Rescue 11945 SW 70th Ave Tigard OR 97223 936015833 CONTRIBUTING OR MUNI CORP N/A NA false Clatskanie Rural Fire Protection Distric PO BOX 807 Clatskanie OR 97016 930586569 CONTRIBUTING OR MUNI N/A NA false Hoodland Fire District #74 69634 E HIGHWAY 26 WELCHES OR 970689600 930688151 CONTRIBUTING OR GOVT ENTITY N/A NA false Woodburn Rural Fire Protection District 1776 NEWBERG HWY WOODBURN OR 97071 930686679 CONTRIBUTING OR GOVT ENTITY N/A NA false City of Newberg PO BOX 970 NEWBERG OR 97132 936002221 CONTRIBUTING OR MUNI CORP N/A NA false Forest Grove Fire And Rescue PO BOX 326 FOREST GROVE OR 97116 936002164 CONTRIBUTING OR GOVT ENTITY N/A NA false Union IAFF Local 1660 441 SUNSET DR LAKE ESWEGO OR 97035 930593668 CONTRIBUTING OR 501(C)(5) N/A NA false Northwest Firefighters Relief Assoc VEBA PO BOX 2321 LAKE OSWEGO OR 97035 836190861 CONTRIBUTING OR 501(C)(9) N/A NA false false false false false false false false false false false true true true false false false false false false