Nonprofit · EIN 91-6532370
WESTERN STATES POLICE MEDICAL TRUST
Also known as BRAY TERRIE LEE TTEE
Tax-exempt · PORTLAND, OR 97208
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,434,679 | $1,716,256 | $718,423 | $8,403,158 | $73,697 | $8,329,461 |
| December 31, 2023 | 990 | $1,967,849 | $1,526,478 | $441,371 | $6,923,642 | $25,612 | $6,898,030 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,184,465
- Investment income
- $250,214
- Net gain from sales of assets
- $57,042
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $1,562,520
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $4,040
- Accounting fees
- $13,750
Balance sheet and other
- Total assets, start of year
- $6,923,642
- Total assets, end of year
- $8,403,158
- Total liabilities, end of year
- $73,697
- Net assets, end of year
- $8,329,461
- Publicly traded securities
- $7,610,157
- Gross receipts
- $3,027,173
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2001
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Harpster | Chairman Trustee or director, Officer | 1 | $0 |
| Jack Simington | Trustee Trustee or director | 1 | $0 |
| Tim Borchardt | Trustee Trustee or director | 1 | $0 |
| Randy Hedin-Baugh | Trustee Trustee or director | 1 | $0 |
| David Singley | Trustee Trustee or director | 1 | $0 |
| Trevor Clark | Trustee Trustee or director | 1 | $0 |
| Fernando Ramos | Trustee Trustee or director | 1 | $0 |
| Marcus Connor | Trustee Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Harpster | Chairman Trustee or director, Officer | 1 | $0 |
| Brian Pochert | Vice Chair Trustee or director, Officer | 1 | $0 |
| Randy Hedin-Baugh | Trustee Trustee or director | 1 | $0 |
| Jack Simington | Trustee Trustee or director | 1 | $0 |
| David Singley | Trustee Trustee or director | 1 | $0 |
| Trevor Clark | Trustee Trustee or director | 1 | $0 |
| Christian Walters | Trustee Trustee or director | 1 | $0 |
| Douglass Doss | Trustee Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4148, PORTLAND, OR 97208-4148
- Principal officer (990 for 2024)
- Jeff Harpster, PO Box 4148, Portland, OR 97208
- Signed the 990
- Jeff Harpster, Chairman of the Board
- Phone
- (503) 331-8200
- Return prepared by
- SCHOEDEL & SCHOEDEL CPAS PLLC
Mission
The Trust fund was organized to enable members of the Fraternal Order of Police, and other public safety and corrections officers who share an employment-related common bond with members of the Fraternal Order of Police, to use their collective purchasing power to secure competitively priced insurance products.
Program accomplishments
- The Trust provides an entity to which contributions from participating employers or participating employee organizations, and contributions from participating members (to the extent permitted by the Trustees), can be paid.In addition, the Trust provides an entity through which the Trustees can create and administer one or more employee welfare benefit programs.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 91-6532370
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $8,403,158
- Income (IRS master file)
- $3,027,173
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,434,679 | $1,716,256 | $8,403,158 | XML |
| 990 | December 2023 | $1,967,849 | $1,526,478 | $6,923,642 | XML |
| 990 | December 2022 | $2,053,577 | $1,358,282 | $6,086,167 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 91-6532370).
Questions about WESTERN STATES POLICE MEDICAL TRUST
- What is the EIN of WESTERN STATES POLICE MEDICAL TRUST?
- The employer identification number (EIN) of WESTERN STATES POLICE MEDICAL TRUST is 91-6532370.
- Is WESTERN STATES POLICE MEDICAL TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2003.
- Are donations to WESTERN STATES POLICE MEDICAL TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WESTERN STATES POLICE MEDICAL TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WESTERN STATES POLICE MEDICAL TRUST due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN STATES POLICE MEDICAL TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WESTERN STATES POLICE MEDICAL TRUST?
- The 990 for the year ended December 31, 2024 names Jeff Harpster.
- Who are the officers and directors of WESTERN STATES POLICE MEDICAL TRUST?
- The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does WESTERN STATES POLICE MEDICAL TRUST have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,434,679, expenses of $1,716,256 and total assets of $8,403,158 at year end.
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