Boise Fire & Police Trust

Nonprofit profile at a glance

EIN
276863381
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Mukilteo, WA, USA
Phone
8009863109
Rating confidence
Limited
Sector
Voluntary Employees Beneficiary Associations (Non-Government)

Reported finances

Revenue
$26,342,060
Expenses
$23,156,113
Assets
$36,717,760
Liabilities
$2,711,814

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • HAYLI TALBOT (CHAIRPERSON/TRUSTEE)
  • JASON SHUEY (SECRETARY/TRUSTEE)
  • JAMES WALKER (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The signatory parties to the trust agreement, the boise fire fighters, international association of fire fighters local 149 (local 149) and the boise police, international brotherhood of police officers local 486 (local 486), and the board of trustees created an employee welfare benefit trust fund to be the funding vehicle for various health and welfare benefit plans to the employees represented by local 149 and local 486 and other groups of employees and retirees of the city of boise.

What it reported doing in 2025

The trust provides an entity to which contributions from participating employers and employees can be paid and through which the trustees can create and administer one or more employee welfare benefit plans for the participating employees and retirees on whose behalf the contributions have been paid, and their beneficiaries.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.1%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.59; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 62.2% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Highest-paid contractors: 4 contractors listed · $1.1M reported
  • Consistency: 11 of 11 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.