2025-10-27T11:23:12-07:00 2024-12-31 464370753 Baldwin Moffitt Behm LLP 8399 E Indian School Rd 201 Scottsdale AZ 85251 990 2024-01-01 931309129 Portland Police Association Benefit Trust PORT 8008728979 PO Box 5433 Spokane WA 99205 Jim Habkirk Chairman 2025-10-27 true true Robert H Baldwin P00815972 4807369200 2024 2025-03-06 01:10:19Z Jim Habkirk PO Box 5433 Spokane WA 99205 15224393 false X N/A X 2002 WA Health and welfare benefits paid to or on behalf of the plans eligible participants and dependents. 7 7 0 8 0 0 2507044 3770418 1013963 1452574 245 3521007 5223237 0 1923570 2026769 0 0 0 241029 297028 2164599 2323797 1356408 2899440 31997564 36602253 28913 20401 31968651 36581852 Health and welfare benefits paid to or on behalf of the plans eligible participants and dependents. false false Health & welfare benefits paid to or on behalf of the plans eligible participants and dependents. false false false false false false false false false false false false false false true true false 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 0 0 false 0 false false false false false false false 0 false false false false false false false X 7 7 false false false false false true false true false false false true true true true true true false false false X The Organization 5032259760 PO Box 5433 Spokane WA 99205 X Jim Habkirk Chairman 1.00 0.00 X X 0 0 0 Ryan Reagan Secretary 1.00 0.00 X X 0 0 0 Aaron Schmautz Board Member 1.00 0.00 X 0 0 0 Chris Kulp Board Member 1.00 0.00 X 0 0 0 Chris Cass Board Member 1.00 0.00 X 0 0 0 Tom Perkins Board Member 1.00 0.00 X 0 0 0 Casey Hettman Board Member 1.00 0.00 X 0 0 0 Steve Sharp Board Member 1.00 0.00 X 0 0 0 0 false false false 0 0 Employee Contributions 900099 3770418 3770418 3770418 1226553 1226553 0 0 0 10227177 10001156 226021 226021 226021 0 0 0 Other Income 245 245 245 5223237 3996684 1226553 0 0 0 2026769 0 0 0 0 0 0 131030 60110 16010 0 0 52607 277 0 21629 0 0 0 0 0 1110 0 0 0 9428 ACA Fees 4582 Debit Card Replacement 245 0 2323797 0 0 0 147856 883000 114235 0 504380 79649 0 0 0 0 7906 0 31345328 35517463 0 0 0 0 31997564 36602253 28913 20401 28913 20401 X 31968651 36581852 31968651 36581852 31997564 36602253 2899440 1713761 X false true X false false X 6884391 1713761 1713761 5170630 52607 52607 5223237 2271190 2271190 52607 52607 2323797 Part X : FIN48 Footnote ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEEMNT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXXAMINATION BY THE IRS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. Form 990, Part VI, Section A, Line 8b The board of trustees meet quarterly. A quorum is required to vote on any decisions. Minutes are taken at each meeting and are available upon request. Form 990, Part VI, Section B, Line 11b Reviewed by board of trustees. Form 990, Part VI, Section B, Line 12c The conflict of interest policy is monitored and enforced by the trustees reviewing the policy and annually disclosing any possible conflicts of interest and requesting the same of all plan advisors. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy and financial statements are available upon request. Part VII response or note to any other line in Part VII The trustees are paid city police officers. They are employed by the city of Portland and receive all of their compensation solely connected to their duties as city employees. The city has not provided the necessary information to make a full report of the compensation and benefits paid to trustees for the relevant tax year. The trustees serve on a volunteer basis as trust fiduciaries and do not receive any additional compensation from the city or other entity for their service on the board of trustees. Portland Police Association 931117662 Labor Organization OR 501A N/A false City of Portland 936002236 City Government OR 115 N/A false false false false false false false false false false false false false false false false false false false false