2025-11-10T17:44:23-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2024-01-01 911673492 THE AVISTA CORP RETIREE BENEFIT TRUST AVIS 5094890500 PO BOX 3727 SPOKANE WA 992203727 LAURA VICKERS ADMIN. MGMT 5094890500 2025-11-10 1 1 PAMELA ALEXANDERSON P01218925 5097472600 2025-11-10 2024 2025-03-06 01:10:19Z SCOTT MORRIS PO BOX 3727 SPOKANE WA 992203727 13390695 0 X N/A X 1997 WA RETIREE WELFARE BENEFIT PLAN 5 4 0 0 0 0 0 0 11755278 9965174 2469097 3398168 0 0 14224375 13363342 0 0 11254797 9509422 15690 18642 0 0 0 525955 476560 11796442 10004624 2427933 3358718 58127403 66573440 0 0 58127403 66573440 RETIREE WELFARE BENEFIT PLAN 0 0 TO PROVIDE FOR THE PAYMENT OF HEALTH BENEFITS (MEDICAL, DENTAL, AND VISION SERVICES AND SUPPLIES), LIFE INSURANCE, DISABILITY BENEFITS, LONG-TERM CARE INSURANCE, AND ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS (WITHIN THE LIMITS OF THE PLAN) OF PLAN PARTICIPANTS AND THEIR DEPENDENTS. 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 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 4 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X PATRICK EVERITT 5094952340 1411 E MISSION AVENUE SPOKANE WA 99220 BRYAN COX BPAC MEMBER 1.00 X 0 0 0 LAURA VICKERS BPAC MEMBER 1.00 X 0 0 0 KEVIN CHRISTIE BPAC MEMBER 1.00 X 0 0 0 JASON LANG BPAC MEMBER 1.00 X 0 0 0 US BANK TRUSTEE 1.00 X 18642 0 0 18642 0 0 0 0 0 0 PREMERA BLUE CROSS 3900 E SPRAGUE AVE SPOKANE WA 99202 CLAIMS PROCESSING FEES 218997 TOWERS WATSON 600 UNIVERSITY STREET SUITE 300 SEATTLE WA 98101 ACTUARIAL FEES 111856 2 EMPLOYER CONTRIBUTIONS 900099 6779936 6779936 PARTICIPANT CONTRIBUTIONS 900099 3185238 3185238 9965174 1371901 1371901 2053620 27353 2026267 2026267 2026267 13363342 9965174 0 3398168 9509422 18642 239901 32750 49850 20808 133251 10004624 58127403 66573440 58127403 66573440 0 0 X 0 0 0 0 58127403 66573440 58127403 66573440 58127403 66573440 3358718 5087319 0 X X 0 1 X 1 0 0 X 18450661 5087319 5087319 13363342 0 13363342 10004624 0 10004624 0 10004624 PART X, LINE 2: THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED OCTOBER 23, 1997, STATING THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). IN ADDITION, THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THE RELATED TRUST IS TAX-EXEMPT. MODIFIED CASH BASIS OF ACCOUNTING REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILTY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD 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 A, LINE 8B NO OTHER COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD FORM 990, PART VI, SECTION B, LINE 11B THE BENEFIT COMMITTEE REVIEWS THE 990 ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD RECOGNIZES THAT RELATED PARTY TRANSACTIONS PRESENT A HEIGHTENED RISK OF CONFLICTS OF INTEREST AND/OR IMPROPER VALUATION (OR THE PERCEPTION THEREOF) AND, THEREFORE, HAS ADOPTED A RELATED PARTY TRANSACTION POLICY, WHICH WILL BE FOLLOWED IN CONNECTION WITH ALL RELATED PARTY TRANSACTIONS INVOLVING THE COMPANY AND SPECIFIED RELATED PERSONS THAT INCLUDE DIRECTORS (INCLUDING NOMINEES) AND EXECUTIVE OFFICERS, CERTAIN FAMILY MEMBERS AND CERTAIN SHAREHOLDERS, ALL AS OUTLINED IN THE APPLICABLE SEC RULES. SEC RULES REQUIRE THAT THE COMPANY DISCLOSE ANY RELATED PARTY TRANSACTION IN WHICH THE AMOUNT INVOLVED EXCEEDS $120,000 IN THE LAST YEAR. THE GOVERNANCE COMMITTEE HAS DETERMINED THAT THE COMPANY HAS NO RELATED PARTY TRANSACTIONS FOR 2024. FORM 990, PART VI, SECTION C, LINE 18 AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST LINE 1: THE TRUST REPORTS NET ASSETS AVAILABLE FOR BENEFITS AND THE CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS ON THE MODIFIED CASH BASIS OF ACCOUNTING. THE BASIS USED BY THE TRUST TO REPORT NET ASSETS AVAILABLE FOR BENEFITS AND THE CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS HAS NOT CHANGED FROM PRIOR YEARS. AVISTA CORPORATION 1411 EAST MISSION AVENUE SPOKANE WA 992203727 911153956 ENERGY WA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1