Carbondale & Rural Fire Protection District Meeting …...Carbondale & Rural Fire Protection...

Carbondale & Rural Fire Protection District Meeting of the Board of Directors

November 13, 2019 11:00 a.m.

Agenda

A. Call to order & roll call B. Consent Agenda

1. Approve Previous Minutes 2. Current Bills & Balances

C. Persons Present Not on the Agenda

D. Public Hearing Regarding 2020 Budget

E. Staff Reports 1. Chief’s Report 2. Other

F. Financial Report 1. Other

G. Bond Projects 1. Buildings

2. Apparatus 3. Other

H. Old Business

1. Resolution 2019-005, Resolution Approving the GCFMLD grant 2. Other

I. New Business

1. Donation of old Brush Truck 2. Resolution 2019-006, A Resolution Adopting IRC Section 125

Premium Only Benefits Plan #501 3. Other

J. Adjourn

CARBONDALE & RURAL FIRE PROTECTION DISTRICT MINUTES OF THE MEETING BOARD OF DIRECTORS CARBONDALE FIRE HEADQUARTERS OCTOBER 9, 2019 The Board of Directors of the Carbondale & Rural Fire Protection District met for their regular meeting on October 9, 2019 at the Carbondale Fire Headquarters/Training Building. President Gene Schilling called the meeting to order at 11:23 a.m. Directors present were Mike Kennedy, Gretchen Stock Bell, and Sydney Schalit. Also present were Rob Goodwin, Jenny Cutright, Allan Ingram, Eric Gross, Bill Gavette, Karen Tafejian and Tony Petrocco. Secretary/Treasurer Michael Hassig was excused. CONSENT AGENDA The items on the consent agenda were:

• Approve the Minutes of the September 11, 2019 Regular Meeting • Approve Current Bills and Balances

MOTION: made to approve the consent agenda as noted. It carried and passed unanimously. PERSONS PRESENT NOT ON THE AGENDA No members of the public were present. FINANCIAL REPORT 2020 Budget The 2020 preliminary budget was presented to the Board of Directors. Key points reviewed were:

• Total budgeted revenues are $4,569,000 and total expenditures plus capital projects are $4,568,000. This is a balanced budgeted.

• Health Insurance increased 23% for 2020. The reasons for the increase were discussed. • 2019 Treasurer’s fees were much higher than anticipated. • There are 26 employee positions in the budget, one employee resigned and that position has not been

filled. That position will be reassigned to a training captain position. The need for a training captain and promotion process was reviewed.

• 2019 total expenditures will be over budget. Set Public Hearing for Budget The public hearing for the 2020 budget was set for the November 13, 2019 regular meeting. Public Information Plan for Budget It was decided to do the same public information plan as 2018. It was also decided to have the ads translated in to Spanish.

BOND PROJECTS Building Projects – Marble Fire Station Lease The plans for the Station 83 remodel was presented to the Marble Town Council. 3 additional lots will need to be leased from the Town of Marble. The town council directed the town manager and town attorney to work with CRFPD on a new lease that includes the lots needed. Station 84 The next step is a station and extent process with the Garfield County commissioners. The project is moving forward and is in the drawing and estimate phase. Apparatus The new brush truck is on it way to Carbondale from Texas. Equipment The SCBA has been delivered. Fit testing and in-service training will happen next. These SCBAs are a generational leap in safety and technology. NEW BUSINESS Donate Vehicles to Town of Marble The Town of Marble requested a donation of two out-of-service utility vehicles, the 1998 Chevrolet work truck and 2008 GMC Duramax. MOTION: to approve donation of both vehicles to the Town of Marble. Discussion followed. It carried and passed unanimously. Eric Gross will draw up a donation letter and waiver of liability for the donations. Apparatus and Equipment Donations A request to put Apparatus and Equipment Donations as an agenda item for the October board retreat was made. This is relating to donating old apparatus & equipment to needy fire departments once our new apparatus and equipment are in service. Marble Road Access It was asked about the accessibility of roads in Marble throughout the year. It was noted that most subdivision are accessible, though some driveways are not. It was noted that in an emergency situation, we can plow a driveway to access a location. MOU - Aspen Pitkin County Airport The Aspen Pitkin County Airport is requesting mutual aid agreements with local agencies. MOTION: to approve the Memorandum of Understanding with the Aspen Pitkin Airport/Sardy Fire Department. It carried and passed unanimously. Mutual Aid Agreement – North Fork Ambulance North Fork Ambulance contracts with Ragged Mountain Fire Protection District for ambulance service. They have requested a mutual aid agreement with the District since they will provide ambulance service to the edge of our District. It was requested to correct the District name and titles on the agreement.

MOTION: to approve the mutual aid agreement with North Fork Ambulance and to authorize Gene Schilling to sign the document once the document is correct. It carried and passed unanimously. Board Retreat The board retreat will be held on October 30 at 11 am in the conference room in the Gathering Center at the Orchard. MOTION: made to adjourn the Board of Directors meeting at 12:03 p.m. It carried and passed unanimously. Respectfully submitted, ___________________________ Jenny Cutright, Recording Secretary ___________________________ Gene Schilling, President

CARBONDALE & RURAL FIRE PROTECTION DISTRICT MINUTES OF THE WORK SESSION

BOARD OF DIRECTORS MEETING

THE GATHERING CENTER OCTOBER 30, 2019

The Board of Directors of the Carbondale & Rural Fire Protection District met for a work session on October 30, 2019 at the Gathering Center at The Orchard. President Gene Schilling called the meeting to order at 11:17 a.m. Directors present were Mike Kennedy, Michael Hassig and Sydney Schalit. Also present were Rob Goodwin, Jenny Cutright and Eric Gross. Director Gretchen Stock Bell was absent. Discussion topics were: Agreements, 2020 Vision & Staffing Plan including promotions and new hires, 2020 Budgets including Capital Projects 19 Fund Building Projects, Apparatus Projects, and Equipment Projects President Gene Schilling left the meeting at 12:44 p.m. No actions were taken at this meeting. The Board of Directors work session was adjourned without a motion at 1:36 p.m. Respectfully submitted, ___________________________ Jenny Cutright, Recording Secretary ___________________________ ___________________________ Gene Schilling, President Mike Kennedy, Vice-President

Carbondale & Rural Fire Protection District 300 Meadowood Drive Carbondale, CO 81623 970-963-2491 Fax 970-963-0569

Board of Directors Report November 2019 Completed Plan/Code Reviews Watson, driveway inspection, Gunnison County Propaganda Pie, occupant load, Pitkin County 523 Navajo Ln Electrical solar permit application Red Dog Road, realignment, Pitkin County 1201 Colorado Ave Holdings, LLC, Major Site Plan Review, Town of Carbondale Thompson Park, Preliminary/Final Subdivision Plat, Town of Carbondale 194 Cabin Dr, Electrical solar permit application, Pitkin County 603 Handy Dr, Electrical Solar permit application, Pitkin County Pending/On-going Plan/Code Reviews CMC Student Commons remodel, Garfield County Inspections Marble Distillery Addition, fire sprinkler final, Town of Carbondale 417 River’s Bend, fire sprinkler rough-in, Garfield County Other Projects Swiss Village, wildfire mitigation grant

Board of Directors Training Program Report

November 2019

October Training:

• October 2nd , Firefighter 1 Motor Vehicle Crashes

• October 5th , Firefighter 1 Vehicle Fires

• October 9th , Firefighter 1 Skills

• October 12th , Firefighter 1 at the Rifle Fire Department training grounds


• October 19th, Firefighter 1 Maintain Equipment

• October 21st , EMS Neurological, Immunological, Endocrine

• October 23rd , Firefighter 1 Incident Command System

• October 26th , Firefighter 1 Communications and Skills

• October 28th , EMS Medical Scenarios


October Highlights:

• Carbondale Fire hosted an Electrical Safety class put on by Holy Cross Electric. • The Firefighter 1 Academy finished this month. Students will be taking their State

Practical exam and written exam in November. • Four CRFPD members completed a Garfield County Training Consortium 40 hour

Rope Rescue course. • CRFPD Instructors presented a “Stop the Bleed” training to Carbondale Police

Officers. • One member obtained her Colorado Fire and Emergency Services Instructor

certification.

Certification Management:

• I assisted two members in the renewal of their Hazardous Materials certification

• I assisted one member in the renewal of his Fire and Emergency Services Instructor certification.

• I assisted one member in the renewal of his Firefighter 2 certification.

• All training records, EMS continuing education credits and Firefighter Job Performance requirement (JPRs) records are up to date through the end of the month.

Training Hour Totals:

• 42 individual trainings were conducted throughout the month of October.

• 43 members completed 726 man hours of training in October.

Respectfully submitted,

Deputy Chief/ Training Officer Frank Nadell

Carbondale & Rural Fire Protection District

www.carbondalefire.org

300 Meadowood Drive • Carbondale, CO 81623 • 970-963-2491 Fax 970-963-0569

Board of Directors Report

Pablo Herr- Assistant Fire Marshal, Public Fire Educator November 2019

Prevention/outreach/education-

• Public Fire Education CRMS Pre School

• Public Fire Education Mt. Sopris Montessori

• Public Fire Education Little Blue Pre School

• Wildfire Mitigation Johnson Residence

• Annual Open House (over 350 attendees)

• Senior Housing Lunch

Inspections-

• MT SOPRIS MONTESSORI 879 EUCLID RESPONSE

• Support Daily EMS/Fire response, transport, patient care

Other

• Delivery of Challenge Coins

• RFHS Pre Planning 2020

• Open House Pre Planning

http://www.carbondalefire.org/

October 31, 2019

Interest RateGeneral Fund Alpine Checking 1,182,038.41 0.00% Alpine Money Market Fund 928,143.44 0.01%

TOTAL 2,110,181.85$

Capital Projects Fund #1 Alpine Checking 81,860.06 0.00% Alpine Money Market Fund 839,446.90 0.01% Alpine Impact Fee Fund 98,425.70 0.01% Alpine Loan Fund Money Market 264,195.54 0.01% CSafe CRF Account 200,689.06 2.21%

TOTAL 1,484,617.26$

Capital Projects Fund 19 Alpine Checking 97,809.56 0.00% Alpine Money Market Fund 125,038.72 0.01% CSafe 6,375,483.74 2.21%

TOTAL 6,598,332.02$

Bond Fund CSafe 505,224.34$ 2.21%

Pension Fund FPPA $2,265,859.69

Ambulance Billing Report - October

Cash Collected on Accounts 17,749.64$

New Accounts Billed 42,781.00$

Medicare Assignments/Medicaid Write-Offs -$

Write Offs 22,637.23$

Aging Report 0-30 Days 31-60 Days 61-90 Days >90 Days

$28,390.85 $24,179.04 $10,961.55 $33,927.52

General Fundnone

Capital Projects Fundnone

Capital Projects Fund 19none

Miscellaneous IncomeGeneral Fund

Crystal City citizens $700.00 donationNAAC $4,731.00 Refund - CADS training

Capital Projects Fundnone

Capital Projects Fund 19none

Checks Issued Between Board Meetings

Date Name Amount

1110 · Alpine Bank-Checking GF10/01/2019 Xcel Energy -1,687.8910/01/2019 Town of Carbondale -34.7410/01/2019 Comcast Internet -113.2710/04/2019 Holy Cross Energy -80.6610/04/2019 Holy Cross Energy -121.3010/04/2019 Holy Cross Energy -88.0210/04/2019 Holy Cross Energy -48.2910/04/2019 Holy Cross Energy -25.8310/22/2019 Holy Cross Energy -63.0010/29/2019 Black Hills Energy -57.2010/30/2019 Black Hills Energy -62.5310/30/2019 Black Hills Energy -98.2410/31/2019 Stericycle, Inc. -731.1410/31/2019 Century Link Business -53.8910/31/2019 Comcast Internet -113.27

Total 1110 · Alpine Bank-Checking GF -3,379.27

TOTAL -3,379.27

11:16 AM Carbondale & Rural Fire Protection District

11/08/19 Electronic PaymentsAccrual Basis October 2019

Page 1

Date Name Amount

1110 · Alpine Bank-Checking GF10/03/2019 QuickBooks Payroll Service -54,910.5210/04/2019 Colorado Department of Revenue -2,506.0010/04/2019 United States Treasury -9,862.4010/04/2019 FPPA -22,688.2010/17/2019 QuickBooks Payroll Service -55,016.6710/18/2019 Colorado Department of Revenue -2,553.0010/18/2019 United States Treasury -9,679.1410/18/2019 FPPA -22,504.0910/31/2019 QuickBooks Payroll Service -53,310.77


TOTAL -233,030.79


11/08/19 Payroll TransactionsAccrual Basis October 2019

Page 1

Num Date Name Amount

1110 · Alpine Bank-Checking GF39534 11/13/2019 Western Slope Health Care Group -39,598.1839535 11/13/2019 MetLife -3,960.4839536 11/13/2019 Ace Hardware -352.0339537 11/13/2019 Alpine Tire Co., Inc. -2,930.1839538 11/13/2019 Aspen Embroidery Works, Inc. -291.0039539 11/13/2019 Av-Tech Electronics, Inc. -114.6039540 11/13/2019 Basalt Office & Art Supply -24.9739541 11/13/2019 Bound Tree Medical, LLC -99.9039542 11/13/2019 Bravo Fine Catering, Inc -797.0039543 11/13/2019 CDW-G -2,104.7939544 11/13/2019 Cedar Networks -965.0039545 11/13/2019 Cenex Fleetcard -1,881.7239546 11/13/2019 Century Link -334.3139547 11/13/2019 Chips N Rips Repair -45.0039548 11/13/2019 Colorado Division of Fire Prevention & Co -110.0039549 11/13/2019 Colorado Mountain News Media -645.3439550 11/13/2019 Comcast Cable -76.4639551 11/13/2019 Commercial Tire Service, Inc. -178.0039552 11/13/2019 CSafe Account 84-0758192-10 -703,862.5039553 11/13/2019 Eric J.Gross Attorney P.C. -3,808.0039554 11/13/2019 Footsteps Marketing -975.0039555 11/13/2019 Front Range Fire Apparatus -971.8239556 11/13/2019 Granite Telecommunications -387.2539557 11/13/2019 Life Assist, Inc. -1,550.5239558 11/13/2019 Life Line Billing Systems, LLC -1,374.0539559 11/13/2019 Marble Water Company -65.0039560 11/13/2019 Motorola Solutions, Inc. -710.6739561 11/13/2019 Mountain Pest Control, Inc. -288.0039562 11/13/2019 Napa Auto Parts -465.9539563 11/13/2019 Pacific Sheet Metal, Inc. -653.0039564 11/13/2019 Peppino's Pizza -84.4139565 11/13/2019 R&A Enterprises of Carbondale, Inc. -1,647.9039566 11/13/2019 Roaring Fork Valley Co-Op -776.9539567 11/13/2019 Rosenbauer Minnesota, LLC -6,274.1039568 11/13/2019 Shift Calendars, Inc. -122.4039569 11/13/2019 Sopris Sun -320.0039570 11/13/2019 Specialty Incentives -2,629.8239571 11/13/2019 Stryker Sales Corporation -397.1539572 11/13/2019 The Key People -525.0039573 11/13/2019 The Supply Cache -425.9039574 11/13/2019 Valley Electric Supply Inc. -22.5039575 11/13/2019 Valley View Hospital -23.3439576 11/13/2019 Vermed -238.2039577 11/13/2019 Western Paper Distributors -10.0039578 11/13/2019 Credit Union of Colorado -8,214.85


TOTAL -791,333.24

8:47 AM Carbondale & Rural Fire Protection District11/08/19 General Fund Check RegisterAccrual Basis November 13, 2019

Date Num Name Amount

1110 · Alpine Bank11/13/2019 5023 CoPro EFP LLC -15,458.60

Total 1110 · Alpine Bank -15,458.60

TOTAL -15,458.60

Capital Projects FundAP Check Register

November 13, 2019

Page 1

Num Date Name Amount

1110 · Alpine Bank Checking2053 10/09/2019 Frontier Paving Inc. -34,650.782054 10/09/2019 Paul Luttrell -1,357.722055 10/09/2019 ProSpace Interiors, Inc. -175.002056 10/09/2019 Sopris Plumbing & Heating LLC -1,121.002057 10/09/2019 ROI Fire & Ballistics Equipment, Inc. -233,597.002058 10/09/2019 SNF, Inc. -175,227.702059 11/13/2019 A4 Architects, LLC -28,910.002060 11/13/2019 All State Communications, Inc. -251.752061 11/13/2019 Alpine Title -250.002062 11/13/2019 Commonwealth Title Company of Garfield Co -550.002063 11/13/2019 Credit Union of Colorado -8,500.872064 11/13/2019 Lowe's -408.682065 11/13/2019 Micro Plastics, Inc. -152.002066 11/13/2019 Phil Vaughn Construction Management, Inc. -25,165.032067 11/13/2019 PNCI Construction, Inc. -1,986.002068 11/13/2019 ProSpace Interiors, Inc. -4,943.932069 11/13/2019 R & A Enterprises of Carbondale, Inc. -4,291.772070 11/13/2019 Sopris Engineering, LLC -9,789.05

Total 1110 · Alpine Bank Checking -531,328.28

TOTAL -531,328.28

Capital Projects Fund 19Check Register

October 9 through November 13, 2019

Jan - Dec 19 Budget $ Over Budget % of Budget

Income4000 · Taxes

4010 · Property Tax 3,708,307.14 3,752,416.00 -44,108.86 98.8%4020 · Specific Ownership Tax 228,756.89 200,000.00 28,756.89 114.4%4030 · Interest & Penalities 7,824.89 6,000.00 1,824.89 130.4%4040 · Deliquent Tax 1,179.54 1,000.00 179.54 118.0%4050 · Abated Tax 11,506.00 2,361.00 9,145.00 487.3%

Total 4000 · Taxes 3,957,574.46 3,961,777.00 -4,202.54 99.9%

4200 · Other Revenue4210 · Ambulance Service 166,821.19 225,000.00 -58,178.81 74.1%4220 · Wildfire Contracts 0.00 10,000.00 -10,000.00 0.0%4230 · Special Event Contracts 825.00 14,000.00 -13,175.00 5.9%4250 · Interest 49.72 100.00 -50.28 49.7%4300 · Building Rentals 9,750.00 12,000.00 -2,250.00 81.3%4350 · Grants & Contributions 40,216.09 1,000.00 39,216.09 4,021.6%4360 · Training Reimbursements 0.00 500.00 -500.00 0.0%4800 · Miscellaneous 611.91 4,000.00 -3,388.09 15.3%4900 · Sale of Assets 0.00 0.00 0.00 0.0%

Total 4200 · Other Revenue 218,273.91 266,600.00 -48,326.09 81.9%

Total Income 4,175,848.37 4,228,377.00 -52,528.63 98.8%

Gross Profit 4,175,848.37 4,228,377.00 -52,528.63 98.8%

Expense5000 · Personnel

5010 · Wages5011 · Wages 1,812,281.82 2,068,900.00 -256,618.18 87.6%5012 · Seasonal Staffing 17,853.00 75,000.00 -57,147.00 23.8%5013 · Special Event Wages 13,167.56 7,000.00 6,167.56 188.1%5014 · Wildfire Contract Wages 0.00 5,000.00 -5,000.00 0.0%

Total 5010 · Wages 1,843,302.38 2,155,900.00 -312,597.62 85.5%

5030 · Payroll Expenses 27,632.23 35,911.00 -8,278.77 76.9%5035 · Unemployment Insurance 5,110.80 6,237.00 -1,126.20 81.9%5040 · Health Benefits 459,470.92 513,735.00 -54,264.08 89.4%5045 · Pension Benefits 136,454.54 171,330.00 -34,875.46 79.6%5050 · 457 Contributions 13,331.17 20,305.00 -6,973.83 65.7%5055 · Workers Comp 46,145.02 57,726.00 -11,580.98 79.9%


11/08/19 Income StatementJanuary through December 2019


5060 · Disability 47,492.52 52,806.00 -5,313.48 89.9%5070 · Uniforms 11,286.68 10,000.00 1,286.68 112.9%5075 · Volunteer Dinner Program 4,334.39 10,000.00 -5,665.61 43.3%5076 · LOSAP Program 0.00 30,000.00 -30,000.00 0.0%5078 · Member Incentive 6,930.52 35,000.00 -28,069.48 19.8%5080 · Board Members Pay 0.00 9,000.00 -9,000.00 0.0%

Total 5000 · Personnel 2,601,491.17 3,107,950.00 -506,458.83 83.7%

5100 · Administration5110 · Treasurer's Fees 84,013.46 66,290.00 17,723.46 126.7%5115 · Abated Taxes 24,654.46 3,000.00 21,654.46 821.8%5130 · Insurance 39,778.40 55,000.00 -15,221.60 72.3%5132 · Legal 16,290.40 25,000.00 -8,709.60 65.2%5133 · Accounting 13,950.00 15,000.00 -1,050.00 93.0%5134 · Ambulance Billing Service 12,314.42 18,000.00 -5,685.58 68.4%5135 · Election 1,000.00 1,000.00 0.00 100.0%5140 · Supplies & Expenses 19,965.02 20,000.00 -34.98 99.8%5150 · Fuel 12,762.70 12,512.00 250.70 102.0%5151 · Dues & Subscriptions 10,532.79 5,920.00 4,612.79 177.9%5152 · Freight & Postage 1,067.61 1,350.00 -282.39 79.1%5153 · Computer Supplies 2,515.30 1,288.00 1,227.30 195.3%5154 · Meetings 4,074.95 4,000.00 74.95 101.9%5160 · Emergency Management 0.00 2,100.00 -2,100.00 0.0%5170 · Master Plan 0.00 2,100.00 -2,100.00 0.0%5180 · Public Outreach/Education 30,569.85 27,000.00 3,569.85 113.2%

Total 5100 · Administration 273,489.36 259,560.00 13,929.36 105.4%

5400 · Fire Fighting5410 · Supplies/Expenses 51,249.76 40,000.00 11,249.76 128.1%5420 · Fuel 4,749.17 3,909.00 840.17 121.5%5430 · Incident Resources 60.49 2,500.00 -2,439.51 2.4%5431 · Incident Food 1,261.12 1,810.00 -548.88 69.7%5432 · Wildfire Expenses, CRRF Assmts -1,701.81 2,000.00 -3,701.81 -85.1%

Total 5400 · Fire Fighting 55,618.73 50,219.00 5,399.73 110.8%

5500 · Medical5510 · Supplies/Expenses 39,506.77 40,000.00 -493.23 98.8%5515 · Infection Control 1,073.00 2,500.00 -1,427.00 42.9%5520 · Fuel 4,199.07 4,995.00 -795.93 84.1%




5530 · Physician Advisor 0.00 3,500.00 -3,500.00 0.0%

Total 5500 · Medical 44,778.84 50,995.00 -6,216.16 87.8%

5600 · Communications5610 · Supplies/Expenses 8,099.31 11,805.00 -3,705.69 68.6%5620 · Telephone Service 13,995.48 20,000.00 -6,004.52 70.0%5625 · Cell Phones 5,141.61 5,000.00 141.61 102.8%5630 · Communications Center 18,482.00 15,000.00 3,482.00 123.2%

Total 5600 · Communications 45,718.40 51,805.00 -6,086.60 88.3%

5700 · Training5710 · Medical 9,137.17 15,000.00 -5,862.83 60.9%5711 · EMT Tuitions 4,369.35 4,000.00 369.35 109.2%5712 · Paramedic Program 12,475.73 12,000.00 475.73 104.0%5720 · Fire 23,980.71 16,000.00 7,980.71 149.9%5730 · Administration 18,098.76 12,000.00 6,098.76 150.8%5790 · Food 3,606.97 3,000.00 606.97 120.2%

Total 5700 · Training 71,668.69 62,000.00 9,668.69 115.6%

5800 · Equipment5809 · Vehicle Repairs 13,146.82 30,000.00 -16,853.18 43.8%5810 · Vehicles Parts/Supplies/Tires 32,170.55 30,000.00 2,170.55 107.2%5811 · Equipment Testing 15,091.80 20,000.00 -4,908.20 75.5%5820 · Communications Equipment 330.90 3,000.00 -2,669.10 11.0%5830 · Maintenance Contracts 13,586.37 23,000.00 -9,413.63 59.1%5840 · Computer Repairs/Service 7,802.68 14,392.00 -6,589.32 54.2%5850 · Portable Equipment 0.00 206.00 -206.00 0.0%5860 · Office Equipment 6,240.67 10,000.00 -3,759.33 62.4%

Total 5800 · Equipment 88,369.79 130,598.00 -42,228.21 67.7%

5900 · Buildings5910 · Utilities 57,800.17 63,306.00 -5,505.83 91.3%5920 · Maintenance & Repairs 28,993.47 25,881.00 3,112.47 112.0%5940 · Supplies 12,958.64 21,586.00 -8,627.36 60.0%5941 · Janitorial Supplies 3,447.25

Total 5900 · Buildings 103,199.53 110,773.00 -7,573.47 93.2%

6000 · Miscellaneous




6010 · Miscellaneous 2,600.00 0.00 2,600.00 100.0%6050 · Transfer to CPF 300,000.00 300,000.00 0.00 100.0%6100 · TABOR Emergency Reserves 0.00 119,000.00 -119,000.00 0.0%

Total 6000 · Miscellaneous 302,600.00 419,000.00 -116,400.00 72.2%

60000 · Payroll Expenses 0.00

Total Expense 3,586,934.51 4,242,900.00 -655,965.49 84.5%

Net Income 588,913.86 -14,523.00 603,436.86 -4,055.0%



GENERAL FUND 2020page 1 of 311/8/2019

2018 2019 2020Audit Estimate Budget

RESERVE BALANCE JAN 1 1,490,772 1,601,120 1,698,241

REVENUES

TaxesProperty Tax 2,740,964 3,752,416 4,058,981Specific Ownership Tax 244,786 270,707 210,000Interest & Penalities 8,673 9,159 1,000Delinquent Tax 0 1,573 1,050Abated Tax 1,912 11,340 34,632 Total Taxes 2,996,335 4,045,194 4,305,662

Other RevenueAmbulance Service 201,589 200,815 210,855Wildfire Contracts 163,906 0 10,000Special Event Contracts 13,080 25,000 25,000Earnings on Deposits 76 57 100Building Rentals 17,000 12,000 12,000Grants & Contributions 38,368 40,000 1,000Training Reimbursements 0 500Miscellaneous 5,689 862 4,000Sale of Assets 0 0 Total Other Revenue 439,708 278,733 263,455

TOTAL REVENUE 3,436,043 4,323,928 4,569,118

GENERAL FUND 2020page 2 of 3


EXPENDITURES PersonnelWages 1,856,620 2,150,133 2,273,692Seasonal Staffing 0 20,000 75,000Special Event Wages 0 12,000 7,000Wildfire Contract Wages 0 5,000 5,000Payroll Taxes 33,668 34,460 38,880Unemployment Insurance 4,739 7,622 6,876Health Benefits 419,370 513,735 631,067Pension Benefits 132,259 169,452 184,895457 Contribution 13,397 17,848 19,053Work Comp 50,468 57,726 63,662Disability 40,242 57,658 71,042Uniforms 0 12,000 12,000Volunteer Dinner Program 4,575 4,892 5,038LOSAP Program 0 30,000 35,000Member Incentive 22,685 22,000 15,000Board Members Pay 7,500 9,000 9,000 Total Personnel 2,585,523 3,123,524 3,452,205

AdministrationTreasurer's Fees 61,772 90,000 92,700Abated Taxes 7,425 26,000 3,000Insurance 60,553 53,038 54,629Legal 22,159 16,643 17,142Accounting 13,250 13,950 15,750Ambulance Billing Service 1,023 14,575 16,868Election 7,394 1,000 15,000Supplies & Expenses 23,747 23,872 24,588Fuel 13,478 14,049 14,000Dues & Subscriptions 4,799 8,500 8,755Freight & Postage 1,388 1,423 1,466Computer Supplies 1,044 2,665 2,745Meetings 4,116 4,060 4,181Emergency Management 2,000 2,100 1,000Master Plan 0 2,100 1,000Public Outreach/Education 31,029 33,440 12,500Website/Marketing 0 0 14,000Fire/EMS Prevention 21 0 4,000 Total Administrative 255,198 307,415 303,325

Fire FightingSupplies/Expenses 30,351 67,037 40,000Fuel 4,385 5,093 5,246Incident Resources 131 100 103Incident Food 2,000 2,060Wildfire Expenses 2,489 0 1,000 Total Fire Fighting 37,356 74,231 48,409

EMSSupplies/Expenses 43,565 47,472 35,000Infection Control 765 2,000 1,000Fuel 5,301 4,442 4,566Physician Advisor 3,500 3,500 3,500 Total EMS 53,131 57,414 44,066

GENERAL FUND 2020page 3 of 3


EXPENDITURES

CommunicationsSupplies/Expenses 16,661 10,501 7,500Telephone Service 13,989 14,576 15,013Cell Phones 2,531 6,270 6,000Communications Center 6,506 20,000 20,600 Total Communications 39,687 51,347 49,113

TrainingMedical 8,598 9,200 10,000EMT Tuitions 1,777 5,820 5,994Paramedic Program 4,715 16,634 2,000Fire 16,053 25,000 10,000Administration 5,360 23,000 6,000Food 1,697 3,000 3,090 Total Training 38,200 82,654 37,084

EquipmentVehicle Repairs 18,753 15,000 15,450Vehicle Parts/Supplies/Tires 27,548 30,000 30,900Equipment Testing 13,277 20,000 20,600Communications Equipment 117 500 515Maintenance Contracts 15,029 16,000 16,480Computers Repairs/Service 10,391 14,392 12,500Portable Equipment 0 200 206Office Equipment 0 8,000 8,240 Total Equipment 85,115 104,092 104,891

BuildingsUtilities 67,393 70,026 70,000Maintenance & Repairs 26,443 29,915 17,500Supplies 23,958 21,189 17,500 Total Buildings 117,794 121,129 105,000

MiscellaneousTABOR Emergency Reserves 0 0 124,323Other Miscellaneous 13,691 5,000 0 Total Miscellaneous 13,691 5,000 124,323

TOTAL EXPENDITURES 3,225,695 3,926,807 4,268,418

Transfer to Capital Projects Fund 100,000 100,000 100,000Transfer to Capital Replacement Fund 0 200,000 200,000Sale of Assets 0 0 0

Reserve Balance 12/31 GF 1,601,120 1,698,241 1,698,941 Reserve Balance 12/31 CPF 433,011 428,041 345,353 Reserve Balance 12/31 CRF 0 201,000 403,400

Total Reserves 2,034,131 2,327,282 2,447,695

Restricted Funds 442,165 333,558 238,913Unrestricted Funds 1,591,966 1,993,725 2,208,781

CAPITAL PROJECTS FUND 202011/8/2019


Reserve Balance Jan 1 615,100 433,011 428,041 REVENUES

Impact Fees 3,000 32,850 10,000Earnings on Deposits 134 118 200Grants 65,846 0 0Miscellaneous 0 0 0

TOTAL REVENUE 68,980 32,968 10,200

EXPENDITURES

Loan Payments, New Trucks 102,038 102,038 102,038Fire Equipment 16,975 0 42,000Station Improvements 4,950 9,500 17,500Communications Equipment 43,226 18,100 0Training Equipment 831 0 25,100Medical Equipment 72,474 2,000 6,250Office Equipment 8,017 6,300 0Station Equipment 5,072 0Vehicles 90,208 0 0Lease, Copier 7,278 0 0Misc 0 0 0

TOTAL EXPENDITURES 351,069 137,938 192,888

Sale of Assets 0 0 0Transfer from Gen Fund 100,000 100,000 100,000

Reserve Balance 12/31 433,011 428,041 345,353

CAPITAL REPLACEMENT FUND 202011/8/2019


Reserve Balance Jan 1 0 0 201,000 REVENUES

Earnings on Deposits 0 1000 2,400Grants 0 0 0Miscellaneous 0 0 0

TOTAL REVENUE 0 1,000 2,400

EXPENDITURES

Apparatus 0 0 0Vehicles 0 0 0Buildings 0 0 0Fire Equipment 0 0 0Medical Equipment 0 0 0Misc 0 0 0

TOTAL EXPENDITURES 0 0 0

Sale of Assets 0 0 0Transfer from Gen Fund 0 200,000 200,000

Reserve Balance 12/31 0 201,000 403,400

CAPITAL PROJECTS 19 FUND 202011/8/2019


Reserve Balance Jan 1 0 0 6,497,135

REVENUESBond Proceeds 0 7,701,671 0Earnings on Deposits 0 149,194 150,000Grants 0 34,123 135,750Miscellaneous 0 0 0 TOTAL REVENUE 0 7,884,989 285,750

EXPENDITURES Building Projects 0Training Ground 0 0 5,000Station 82 6,800 0Station 83 0 20,000 875,000Station 84 0 10,000 925,000Maintenance Projects 0 0 0 Total Building Projects 0 36,800 1,805,000

Apparatus 0Type 1/3 Engines 0 0 1,260,000Type 6 Engines 0 180,000 180,000Tactical Tenders 0 0 625,000Tenders 0 0 0Ambulances 0 273,241 220,000Utility Vehicles 0 381,692 0Apparatus Equipment 0 0 0 Total Apparatus 0 834,933 2,285,000

Fire & EMS EquipmentFire Equipment 0 22,000 96,000SCBA 0 240,000 12,500EMS Equipment 0 68,000Rescue Equipment 0 5,000 27,000Building Equipment 3,308 6,600 Total Fire & EMS Equipment 0 270,308 210,100

Training EquipmentFurniture 0 25,000 0Technology 0 41,000 88,000Hardware 0 5,000 0Equipment 0 9,000 3,650 Total Equipment 0 80,000 91,650

CommunicationsCommunications 0 25,000 76,161 Total Communications 0 25,000 76,161

CAPITAL PROJECTS 19 FUNDPage 2 of 2


AdministrationFurniture 0 100,812 17,300Technology 0 40,000 0Hardware 0 0 0Equipment 0 0 0 Total Administration 0 140,812 17,300

MiscellaneousMiscellaneous 0 0 0 Total Miscellaneous 0 0 0

TOTAL EXPENDITURES 0 1,387,854 4,485,211

Reserve Balance 12/31 0 6,497,135 2,297,674

RESOLUTION SUPPORTING A JOINT GRANT APPLICATION THE GARFIELD

COUNTY FEDERAL MINERAL LEASE DISTRICT FOR RADIO REPLACEMENT/

UPGRADE PROJECT

RESOLUTION NO. 2019-005

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE CARBONDALE & RURAL

FIRE PROTECTION DISTRICT SUPPORTING THE APPLICATION FOR A JOINT

GRANT FROM THE GARFIELD COUNTY FEDERAL MINERAL LEASE DISTRICT

FOR RADIO REPLACEMENT / UPGRADE PROJECT

WHEREAS, the Carbondale & Rural Fire Protection District is a political subdivision of

the State of Colorado, and therefore an eligible applicant for a grant awarded by the Garfield

County Federal Mineral Lease District (“GCFMLD”); and

WHEREAS, the Carbondale & Rural Fire Protection District has submitted a Grant

Application for Radio Replacement / Upgrade Project requesting a partial award of $43,514;

and

WHEREAS, the Carbondale & Rural Fire Protection District supports the completion of

the project if a grant is awarded by the GCFMLD.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS THAT:

1. The above recitals are hereby incorporated as findings by the Board of Directors.

2. The Board of Directors authorizes entering into an Agreement to execute GCFMLD Joint

Grant 19-J-02.

INTRODUCED, READ, AND ADOPTED this 13th day of November, 2019.

CARBONDALE & RURAL FIRE PROTECTION DISTRICT

By: _____________________________

Eugene K. Schilling, President

ATTEST:

__________________________________

Michael Hassig, Secretary/Treasurer

RESOLUTION ADOPTING CARBONDALE & RURAL FIRE PROTECTION DISTRICT IRC SECTION 125 RESOLUTION

RESOLUTION NO. 2019-006

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE CARBONDALE & RURAL FIRE PROTECTION DISTRICT ADOPTING THE CARBONDALE & RURAL FIRE PROTECTION DISTRICT IRC SECTION 125 RESOLUTION

WHEREAS, at a meeting held on 13th day of November, 2019, Carbondale & Rural Fire

Protection District, organized under the laws of the state of Colorado, has established this IRC Section 125 Premium Only Benefits Plan #501, effective for the plan year beginning January 1, 2020. RESOLVED that the IRC Section 125 Premium Only Benefits Plan documents are hereby approved and adopted and that the duly authorized agents of the Employer are hereby authorized and directed deliver to the Plan Administrator one or more counterparts of the Plan.

RESOLVED, that the Plan Administrator is authorized and instructed to take such actions and execute such papers as deemed necessary, on behalf of the Employer to implement the Plan, as well as set up accounting and administrative procedures to provide benefits under the Plan. RESOLVED, that RMIC, Inc. is appointed to act on behalf of the Plan Administrator and the Employer in administration of the Plan.

RESOLVED, that the duly authorized agent(s), named above, shall notify the employees of the adoption of the IRC Section 125 Premium Only Benefits Plan and will deliver to each Participant in the Plan a Summary Plan Description, which form is hereby approved. BE IT UNDERSTOOD that the passage of this resolution is in all respects legal and that this resolution is in full force and effect. INTRODUCED, READ, AND ADOPTED this 13th day of November, 2019. CARBONDALE & RURAL FIRE PROTECTION DISTRICT By: _____________________________ Eugene K. Schilling, President ATTEST: __________________________________ Michael Hassig, Secretary/Treasurer

WESTERN SLOPE HEALTH CARE GROUP IRC SECTION 125 ADOPTION AGREEMENT Name and address of Sponsoring Employer and Plan Administrator: Carbondale & Rural Fire Protection District 300 Meadowood Drive Carbondale, CO 81623 This Adoption Agreement, IRC Section 125 Premium Only Benefits Plan document, and Summary Plan Description, along with the insurance contracts that are part of the Employer’s insurance benefit program, etc., shall constitute the Employer's Plan #501 when completed and signed. Item I (1) The effective date of this Plan shall be January 1, 2020, ending December 31, 2020. (2) The second and subsequent plan years shall be the same days as the first plan year. Item II This Plan shall include Health, Accident and Group Term Life Insurance Premium Payment Benefit, as allowed by the IRS guidelines. Item III Each Employee shall be eligible to participate in this Plan in accordance with Article II of the Plan Document, and as follows: (1) New employees are eligible to participate the first of the month following date of hire. (2) Existing employees are eligible to participate at the beginning of each new plan year.

Item IV

Employees who are not eligible to participate in the Plan are: (1) Employees who do not qualify for coverage in the Employer's health and/or group term life insurance program. (2) Employees who are not considered permanent by the Employer. Permanent may include full-time and part- time employees, as determined by the Employer. (3) Employees who are nonresident aliens and receive no earned income from the Employer which constitutes income from sources within the United States. Item V The term "Employee" shall include present and former Employees of the Employer. The Plan may also provide benefits to spouses and/or dependents who are beneficiaries of the Employee; however spouses and/or dependents may not be participants in the Plan. Self-employed individuals, described in Code § 401(c), shall not be allowed to participate in the Plan. Employees employed by an Employer meeting Code § 414(b)(c) or (m) shall be

treated as being employed by a single Employer. All new Eligible Employees shall have 30 days from the date of meeting the eligibility requirement to elect benefits and complete the Compensation Redirection Agreement to begin participation in the Plan.

4-1 For subsequent plan years, all Eligible Employees shall complete a new Compensation Redirection Agreement to continue participation in the Plan prior to the beginning of a Plan Year. Such benefits must have been elected prior to the first month of a new Plan Year in order to avoid constructive receipt of any qualifying benefits offered under the Plan. It is assumed that any Eligible Employee who does not complete a new compensation redirection agreement will be deemed to have elected benefits for the new Plan Year in accordance with their participation elections from prior Plan Years. Item VI The Plan shall be construed according to the laws of the State of Colorado. IT IS UNDERSTOOD that the undersigned organization assumes full responsibility in establishing the Plan; and has counseled with its legal and tax advisors with respect to the adoption of this Plan. IN WITNESS WHEREOF, the parties affix their signatures this 13th day of November, 2019. CARBONDALE & RURAL FIRE PROTECTION DISTRICT By: _____________________________ Eugene K. Schilling, President ATTEST: __________________________________ Michael Hassig, Secretary/Treasurer

NOTE: THIS ADOPTION AGREEMENT SETS FORTH THE EMPLO YER'S DESIRES AS TO THE PROVISIONS CONTAINED HEREIN TO BE INCLUDED IN THE P LAN TO WHICH THIS ADOPTION AGREEMENT IS ATTACHED AND MADE A PART.

CARBONDALE & RURAL FIRE PROTECTION DISTRICT IRC SECTION 125 PREMIUM ONLY BENEFITS PLAN Table of Contents ARTICLE I. Definitions ARTICLE II. Participation 2.1 Eligibility 2.2 Effective Date of Participation 2.3 Application to Participate 2.4 Termination of Participation 2.5 Termination of Employment 2.6 FMLA Leave 2.7 USERRA Leave ARTICLE III. Contributions 3.1 Funding 3.2 Execution of Agreements 3.3 Amount of Compensation Redirection 3.4 Crediting of Compensation Redirection Amounts ARTICLE IV. Benefits 4.1 Benefit Options 4.2 Insurance Benefit 4.3 Cash Benefit 4.4 Revocation and Modification of Elections 4.5 Forfeiture 4.6 Nondiscrimination 4.7 Employee Contributions 4.8 Payment of Contributions While on FMLA or USERRA Leave ARTICLE V. Health, Accident and/or Group Term L ife Insurance Benefit 5.1 Purpose 5.2 Eligibility 5.3 Insurance Premiums 5.4 Amount of Benefit 5.5 Family Unit 5.6 Manner of Making Payments 5.7 Period of Coverage 5.8 Additional Benefits 5.9 Non-duplication of Benefits 5.10 Change of Benefit Election 5.11 Change in Employment ARTICLE VI. Administration 6.1 Plan Administrator 6.2 Named Fiduciary 6.3 Rules of Administration 6.4 Services to the Plan 6.5 Claim for Benefits 6.6 Nondiscriminatory Operation 6.7 Indemnification of Administrative Personnel ARTICLE VII. Amendment or Termination of Plan 7.1 Amendment 7.2 Termination ARTICLE VIII. Miscellaneous 8.1 Plan Interpretation

8.2 Gender and Number 8.3 Written Document 8.4 Exclusive Benefit 8.5 Participant’s Rights 8.6 Action of the Employer 8.7 Employer’s Protective Clauses 8.8 No Guarantee of Tax Consequences 8.9 Indemnification of Employer by Participants 8.10 Funding 8.11 Governing Law 8.12 Severability 8.13 Captions 8.14 Continuation of Coverage 8.15 Family and Medical Leave Act 8.16 Uniformed Service Employment and Reemployment Rights Act PURPOSE

Effective January 1, 2020, Carbondale & Rural Fire Protection District has established an IRC Section 125 Premium Only Benefits Plan #501 (“Plan”) for the benefit of its Employees.

The Employer intends that the Plan qualify as a “cafeteria plan” within the meaning of Code § 125, as amended, and that the benefits elected by an Employee under the Plan be eligible for exclusion from the Employee’s income for Social Security Tax, Federal Income Tax and State Income Tax purposes.

The Employer has established the Plan to exist for an indefinite period of time. The Employer reserves the sole right to modify or terminate the coverage or benefits under the Plan. The Employer shall not modify or terminate any coverage or benefits offered under the Plan during the first year of operation of the Plan, as defined under the Adoption Agreement, Item I. ARTICLE I Definitions

The following words and phrases as used herein shall have the following meanings, unless a different meaning is plainly required by context. Pronouns shall be interpreted so that the masculine pronoun shall include the feminine and the singular shall include the plural, and the following rules of interpretation shall apply in reading this document.

1.1 “Plan Administrator” means the individual(s) or entity appointed by the Employer to provide the administration of the Plan. If an Administrator has not been appointed, or has resigned from a prior appointment, the Employer shall be deemed to be the Administrator.

1.2 “Affiliated Company” means any company or corporation which is a member of a controlled group of corporations or companies within the meaning or Code § 414(b) including the Employer; any organization under common control with the Employer within the meaning of Code § 414(c); any organization which is included with the Employer in an affiliated service group within the meaning of Code § 414(m); or any other entity required to be aggregated with the Employer pursuant to regulations under Code § 414(o).

1.3 “Benefit Credits” means the amount set aside for the benefits under Section 3.4 and credited to the Participant’s Benefit Account(s).

1.4 “Benefits” means cash and the optional benefits available under the Plan as set forth in Section 4.1.

1.5 “Code” means the Internal Revenue Code of 1986, and the same as may be amended from time to time.

1.6 “Compensation” means earned income, salary, wages, fees, commissions, overtime, bonuses, tips and all other earnings of a Participant, reportable on Form W-2 to the Internal Revenue Service.

1.7 “Compensation Redirection Agreement” means a voluntary agreement whereby an Employee agrees

to redirect a portion of his compensation for the forthcoming Plan Year (or, if the agreement becomes effective after the beginning of the Plan Year, for the balance of the Plan Year), for the purposes of obtaining benefits offered by the Plan.

1.8 “Dependent” means any individual who qualifies as a dependent under an insurance contact or under Code Section 152 (as modified by Code § 105(b).

1.9 “Effective Date” means the date shown in Item I of the Adoption Agreement.

1.10 “Eligible Employee” means any Employee who has satisfied the provisions of Section 2.1 and as set forth in the Adoption Agreement.

1.11 “Employer” means the company or corporation set forth in the Adoption Agreement and any other organization that succeeds the Employer and elects to continue this Plan.

1.12 “Enrollment Period” means the period immediately preceding the beginning of each plan year as set forth in the Adoption Agreement.

1.13 “Entry Date” means the first day an Eligible Employee as set forth in the Adoption Agreement may begin participation in the Plan.

1.14 “ERISA” means the Employee Retirement Income Security Act of 1974, and the same as may be amended from time to time.

1.15 “Highly Compensated Employee” means any Employee defined as such in Code § 414(q).

1.16 “Insurance Contract” means any contract issued by an insurance company that underwrites a benefit defined as part of the Employer’s benefit program.

1.17 “Key Employee” means any Employee defined as such in Code § 416(I)(1).

1.18 “Participant” means an Eligible Employee who has met the requirements for participation as set forth in Section 2.3.

1.19 “Plan” means this IRC Section 125 Premium Only Benefits Plan document, including all amendments thereto.

1.20 “Plan Year” means the 12-month period, as set forth in the Adoption Agreement that constitutes the coverage period for benefits provided under this Plan. The first plan year may provide for a short plan year with less than a 12-month period as allowed by the Code and set forth in the Adoption Agreement.

1.21 “Premium Expense” means the Participant’s cost for the insurance benefits that are part of the Employer’s benefit program.

1.22 “Spouse” means the legally married husband or wife of a Participant. ARTICLE II Participation

2.1 Eligibility. Each Eligible Employee shall be eligible to participate in this Plan as set forth in the Adoption Agreement and the Health, Accident and Life Insurance policies and/or contracts which constitutes the Employer’s Insurance Benefit Plan.

Existing Employees must elect to participate in the Plan prior to the beginning of each new Plan Year.

New Eligible Employees must elect to participate in the Plan within 30 days of the date in which they become

eligible for the first Plan Year. For subsequent Plan Years, their election must be made prior to the beginning of each new Plan Year.

If a former active Participant is rehired within 30 days of termination, he may “step back into” his prior

election upon rehire. Otherwise, he is prohibited from making a new election for the remaining portion of the Plan Year.

2.2 Effective Date of Participation. An Eligible Employee shall become a Participant as of the date on which he satisfies the requirements of Section 2.1.

2.3 Application to Participate. An Eligible Employee may become a Participant by executing a Compensation Redirection Agreement, and providing such data as required by the Employer as a condition of such participation. By becoming a Participant, each Employee shall be deemed to have consented to the provisions of the Plan.

2.4 Termination of Participation. A Participant shall no longer participate in this Plan upon the occurrence of any of the following events: the date on which the Participant ceases to be an Eligible Employee; the date on which the Participant fails to make a contribution required under the terms of the Plan; or the date on which the Plan terminates.

Employees’ election is irrevocable during the plan year except as allowed in accordance with the Change in Status Events and the Cost or Coverage Changes defined in the plan documents.

2.5 Termination of Employment. If a Participant’s employment with the Employer is terminated for any reason, his participation in the benefits in the Plan shall be governed is accordance with the following: the Participant’s insurance benefit shall cease, subject to the Participant’s right to continue coverage under any insurance contract for which the premiums have been paid.

2.6 FMLA Leave. If a participant takes a paid or unpaid leave of absence under the Family and Medical

Leave Act of 1993 (“FMLA Leave”) he may revoke his election to participate in the health insurance benefit offered under this Plan for the remainder of the Plan Year in which such leave of absence commences (participation in the health expense reimbursement shall continue for the entire Plan Year). Such revocation shall take effect in accordance with such procedures as prescribed by the Plan Administrator. Upon the Participant’s return from the FMLA Leave, the Participant may elect to be reinstated in the Plan, on the same terms that applied prior to taking the leave. A Participant on FMLA Leave shall have no different rights, or greater rights, to benefits for the remainder of the Plan Year than other Plan Participants.

2.7 USERRA Leave. A participant who is absent from employment with the Employer on account of being in “uniformed service”, as that term is defined by the Uniformed Services Employment and Reemployment Rights Act of 1994 (“USERRA”), may elect to continue participation in the Plan. The coverage period shall extend for the lesser of 18 months or until the Participant fails to apply for reinstatement or return to employment with the Employer. The Participant shall be responsible for making the required contributions for the period during which he or she is in “uniformed service”. The manner in which such payments are made shall be determined by the Plan Administrator, in a manner similar to Section 4.9 (regarding the payment of contributions with respect to FMLA or USERRA leave). A Participant whose coverage under the group health insurance plan is terminated on account of his or her being in “uniformed service’, and is later reinstated, shall not be subject to a new exclusion or waiting period requirement imposed by such group health plan and/or flexible spending account(s), provided that such requirements would not have been imposed if coverage had not been terminated as a result of the “uniformed service”. ARTICLE III Contributions 3.1 Funding. The Benefits provided herein shall be paid by the Employer; provided, however, that the Employer’s payments under the Plan shall be limited to such amounts of Compensation as a Participant elects to forego pursuant to a Compensation Redirection Agreement.

3.2 Execution of Agreements. Prior to the beginning of a Plan Year, Participants shall execute a Compensation Redirection Agreement for which such agreements will be effective, or in the case of Participants who were not eligible to participate in the Plan at the beginning of the Plan Year, before the first day of the pay period after

the date on which they become eligible to participate in the Plan. Each Compensation Redirection Agreement shall remain effective throughout the Plan Year unless revoked or suspended by reason of any Participant’s ceasing to be an Eligible Employee. No Compensation Redirection Agreement may be revoked by an Participant during the Plan Year for which it is effective, except by reason of a family status change pursuant to Section 4.4. Any Participant who fails to execute appropriate agreements during the Enrollment Period shall be deemed to have elected to maintain his prior Plan Year’s election for the benefit options. Any newly Eligible Employee who fails to execute appropriate agreements during the Enrollment Period to become a Participant shall be deemed to have elected cash instead of the Plan’s benefit options.

3.3 Amount of Compensation Redirection. The Compensation redirection amount shall be specified by the Employee in the Compensation Redirection Agreement. Such Compensation redirection shall not exceed the amount set forth in the Adoption Agreement, if applicable, or as may be established from time to time by amendment to the Plan. The Compensation redirection amount shall be designated on an annual basis in which funding shall occur throughout the Plan Year on a periodic basis that may or may not be pro rata for each payroll period.

3.4 Crediting of Compensation Redirection Amounts. All Compensation redirection amounts shall be applied to reduce the Participant’s Compensation for each pay period, or in as nearly equal amounts as the Employer deems practicable, except as the Employer shall otherwise determine. Compensation redirection amounts shall be credited to the Participant’s Benefit Credits as of the end of the pay period to which such amount is attributable, provided, however, that no person’s Compensation for any pay period shall be reduced by reason of a Compensation Redirection Agreement, nor shall any Benefit Credits be credited by reason of such agreement, if such period is not an Eligible Employee on the date as of which such Compensation is otherwise payable. ARTICLE IV General Benefits

4.1 Benefit Options. Each Eligible Employee shall submit to the Employer before the close of the Enrollment Period for each Plan Year, a written statement identifying the Benefits elected for the Plan Year. These benefits are:

(1) Health and Accident Insurance Benefit. (2) Group Term Life Insurance Benefit. (3) Cash Benefit.

4.2 Insurance Benefit. Each Eligible Employee may elect to be covered under a health, accident and/or

group term life insurance benefit for the Participant, spouse, and dependents. The Employer retains the right to determine which Insurance Coverage to include this Insurance Benefit. The rights and conditions of the Insurance Contracts shall be incorporated herein. 4.3 Cash Benefit. If an Eligible Employee does not elect any non-taxed benefits on the Compensation Redirection Agreement, such Eligible Employee shall be deemed to have chosen cash as his sole benefit option. 4.4 Revocation and Modification of Elections. Once an Eligible Employee has elected Benefits under the Plan and the Plan Year has begun, he may not amend or revoke his election of the Benefits, unless there is a change in family status such as marriage, divorce, or death of a spouse or dependent; birth or adoption of a child; termination or assumption of employment of a spouse or dependent; switching from part-time to full-time employment status or from full-time to part-time status by the Employee, spouse or dependent; taking a unpaid leave by the Employee ,spouse or dependent(which leaves shall include the entering into or returning from “uniformed service” as defined under the Uniformed Services Employment and Reemployment Rights Act of 1994 (“USERRA”) or taking a leave of absence under the Family and Medical Leave Act of 1993 (“FMLA Leave”)); or the occurrence of a special enrollment period as defined in Code § 9801(f). The revocation of designation of Benefits and election of new Benefits are made on account of and consistent with the previously described change in family status. Election changes may also be made if there a change in the group health insurance coverage, a change in the cost of the coverage, a change due to eligibility to enroll for health insurance through the Exchange Coverage under the ACA guidelines or if there is a significant change in the health coverage elected by the spouse or dependent under plan sponsored by another employer as provided in proposed Treasury regulations Code § 1.125-1(A-8), 1.125-2(A-6) and 1.125-4T. Any new election under this Section 4.4 shall be effective at such time as the Employer shall prescribe, but

not later than the first pay period beginning after the modified election form is completed and returned to the Employer. IRC Section 1.125-4T provides regulations that state if an Employee has a right to enroll in an Employer’s

group health plan or to add coverage for a family member under the Health Insurance Portability and Accountability Act of 1996(HIPAA), the Employee can make a conforming election under the cafeteria plan. The regulations include changes in status for accident or health coverage and group term life; judgment, decree, or order resulting from a divorce, legal separation, annulment, or change in legal custody; or the entitlement to Medicare or Medicaid.

4.5 Forfeitures. If the total qualified benefits paid or reimbursed to a Participant with respect to any Plan

Year are less than the Compensation redirection amount allocated to the provision of such benefits, the unused portion shall be forfeited, after 90 days following the end of the Plan Year, or 90 days following an Employee’s date of termination, whichever is earlier. No Participant shall be entitled to carry over any unused Qualified Benefits to the succeeding Plan Year, or to redirect the unused portion to any other Benefit, nor shall any Participant be entitled to receive any unused Qualified Benefits in the form of additional cash.

4.6 Nondiscrimination. Contributions and Benefits under the Plan shall not discriminate in favor of Highly Compensated Employees nor shall the aggregate cost of the Benefits provided to Key Employees exceed 25% of the aggregate of such cost for the Benefits provided to all Employees under the Plan. The Employer may limit or deny any Employee’s Compensation Redirection Agreement to the extent necessary to avoid any such discrimination.

4.7 Employee Contributions. To the extent a Participant does not have sufficient Benefit Credits to pay for the Benefits selected, the Employer is authorized to withhold the additional amounts from a Participant’s compensation to the extent required to pay for said Benefits.

If the cost of health coverage provided by an independent third party provider under this Plan increases or decreases during the Plan Year, the Plan will, on a reasonable and consistent basis, automatically increase or decrease all affected Participants’ elected contributions made under the terms of the Plan.

If the group health insurance coverage provided by an independent, third party provider significantly changes, a Participant may revoke an election made to receive group health insurance coverage under the Plan for the remainder of the Plan Year.

If a Participant becomes eligible to enroll for health insurance through the Exchange Coverage under the ACA guidelines, the Participant may revoke a prior election to receive group health insurance coverage and enroll in the Exchange Coverage under the ACA guidelines.

Whether an increase in premium payment is significant will be determined by the Employer, or by an individual appointed by the Employer, based on the facts and circumstances of each case.

4.8 Payment of Contributions While on FMLA or USERRA Leave. A Participant who takes a leave of absence under the Family and Medical Leave Act of 1993 (“FMLA Leave”) or the Uniformed Services Employment and Reemployment Rights Act of 1994(“USERRA Leave”), and who elects to continue participation under this Plan shall be responsible for making the required contributions under the group health insurance benefits offered under this Plan during the period of the Leave. The manner in which such payments are made shall be determined by the Plan Administrator in its sole discretion, among the following alternatives.

(1) Prepayment: The Participant may prepay the contributions due during the FMLA or USERRA Leave

period. Prepayment may not be required as a condition to remaining in the Plan, and prepayment may not be the sole method of making contributions hereunder.

(2) Pay-As-You-Go: The contributions due during the FMLA or USERRA Leave period may be paid based on the same schedule as payments would have been due if the Participant had not been on leave, on the same schedule as COBRA payments are made, under the Employer’s existing rules for payment by employees on leave without pay, or on any other schedule voluntarily agreed upon by the Plan Administrator and the Participant. (3) Catch-Up Option: The Employer may advance the contributions on behalf of the Participant, and may recoup such contributions upon the Participant’s return to employment. The “Catch-Up Option” shall be applied in a manner consistent with Prop. Treas. Reg. Sec. 1.125-3.

Prepayments may be made from salary, vacation pay or sick pay, to the extent permitted by applicable law.

The Prepayment Option and Catch-Up Option may not be offered with also offering the Pay-As-You-Go Option.

ARTICLE V Health, Accident and/or Group Term Life Insurance Benefit

5.1 Purpose. This Insurance Benefit provides for the conversion of premiums paid by Participants to a non-taxed benefits account under Code § 125. The specific provisions of the contracts and/or policies which constitute the Employer's Insurance Benefit Plan, shall be considered a part of the Plan and incorporated herein.

5.2 Eligibility. Participants are eligible to participate in this benefit so long as they qualify in accordance with the Plan and any insurance contracts governing this benefit. Participation shall begin the first of the month following completion of the eligibility requirements.

5.3 Insurance Premiums. The term "insurance premiums", as used in the Plan, means amounts paid by Participants for coverage under the Employer's Insurance Benefit Plan. In no event shall the insurance premiums include coverage which is not included within the meaning of Code § 213(d) for health insurance premiums; or Code § 79 for Group Term Life Insurance Premiums.

5.4 Amount of Benefit. Subject to the conditions and limitations of the Plan, participants may convert their insurance premiums to a non-taxed basis for payment of the health insurance premiums. The amount elected for this benefit shall equal the lesser of: the total premiums paid by the Participant during the Plan Year for health insurance coverage; or the amount allocated by the Participant to this coverage.

Subject to the conditions and limitations of the Plan, Participants may convert their group term life insurance premiums to a non-taxed basis for payment of the group term life insurance premiums. The amount of group term life insurance included in the Plan may not exceed $50,000 death benefit on the life of the Participant only.

5.5 Family Unit. The term "family unit", includes the Participant, spouse, and such dependents within the meaning of the Employer's Health, Accident and/or Group Term Life Insurance Benefit.

5.6 Manner of Making Payments. Each month, the Employer shall convert each Participant's premium that is paid for the health, accident and/or group term life insurance coverage to a non-taxed basis, to be remitted to the carrier.

5.7 Period of Coverage. The period of coverage shall be based upon the twelve months constituting the Plan Year. The first Plan Year may be a “short Plan Year’ as allowed by Code § 125.

5.8 Additional Benefits. The health and accident insurance benefits may include the following benefits: (1) Salary continuation coverage premiums. (2) Hospital confinement income premiums. (3) Vision insurance premiums. (4) Dental insurance premiums. (5) Catastrophic illness premiums.

5.9 Non-duplication of Benefits. A Participant shall not convert any insurance premiums under this Plan that does not qualify as the Employer’s Insurance Benefit Plan.

5.10 Change in Benefits Election. A Participant may file a written election with the Plan Administrator to revoke any prior election and to make a new election with respect to the remaining portion of a Plan Year on account of, and consistent with, a Change in Status. This election change must be made within 30 days of the event causing the change. Examples of Changes in Status are:

(1) Change in Participant’s legal marital status. This includes marriage, death of spouse, divorce, legal separation or annulment. (2) Change in the number of dependents. This includes birth, adoption, placement for adoption or death of a dependent. “Dependent” is formally defined under Code § 152 of the Internal Revenue Code. (3) Change in employment status. This includes events that change the employment status of the Employee,

spouse or dependent such as; termination or commencement of employment, change in work schedules, an increase or decrease in the number of hours of employment, a switch between full-time

and part-time status, a strike or lockout, commencement or return from an unpaid leave of absence, change

in worksite, or a change in termination/rehire within a 30-day “step back into” safe harbor. (4) The dependent satisfies or ceases to satisfy the requirements for unmarried dependents (an event that

causes an employee’s dependent to satisfy or cease to satisfy the requirements for coverage due to attainment of age, student status or any similar circumstances as provided under the accident or health

plan under which the Employee receives coverage). (5) A change in the place of residence of an Employee, spouse or dependent that affects the Employee’s eligibility for coverage. (6) The commencement or termination of adoption proceedings.

Other events permitting mid-year election changes are: HIPPA Special Enrollment Rights; Entitlement of

COBRA continuation coverage for the Employee, spouse or dependent; Entitlement to Medicare or Medicaid; or, If the Plan receives a qualified medical child support order (QMED) pertaining to an Employee’s dependent, the Employee may elect to add the child to the Plan (if the QMED requires coverage) or drop the child from the plan (if the QMED requires the ex-spouse to provide coverage).

An Employer can require a Participant who takes a leave of absence under the Family and Medical Leave Act of 1993 (“FMLA Leave”) or the Uniformed Services Employment and Reemployment Rights Act of 1994(“USERRA Leave”) to pay his share of any applicable group health premiums. However an Employer can waive this requirement (as long as this waiver is offered on a nondiscriminatory basis). If a Participant is required to pay all or part of the premiums, the manner in which such payments are made shall be determined by the Plan Administrator in its sole discretion. Finally, a Participant will be allowed to revoke a prior election and make a new election with respect to the remaining portion of the Plan Year if there is a significant cost or coverage change of the Employer's Health, Accident and/or Group Term Life Insurance Benefit Plan provided by an independent third party provider; or a Participant becomes eligible to enroll for health insurance through the Exchange Coverage under the ACA guidelines. The Plan Administrator may, on a reasonable and consistent basis, automatically increase or decrease all affected Participants' contributions for such health, accident and/or group term life insurance plans.

5.11 Changes in Employment. In the event of termination of employment, leave of absence or retirement; and upon approval of the Plan Administrator as well as in accordance with the insurance contracts, A Participant may elect to continue coverage for the remainder of the Plan Year by paying all premiums prior to termination, leave of absence or retirement. This election must be made within 30 days of the change in employment. ARTICLE VI Administration

6.1 Plan Administrator. The Employer shall be the Plan Administrator for purposes of ERISA.

6.2 Named Fiduciary. The Employer shall be the named fiduciary responsible for administration of the Plan. The Employer may, however, delegate any of its powers or duties under the Plan in writing to any person or entity. The delegate shall become the fiduciary for only that part of the administration which has been delegated by the Employer and any references to the Employer shall instead apply to the delegate.

If the Employer assigns any of the Employer’s responsibility to an Employee, it will not be considered a delegation of Employer responsibility but rather how the Employer internally is assigning responsibility.

6.3 Rules of Administration. The Employer shall adopt such rules for administration of the Plan as it considers desirable, provided they do not conflict with the Plan. Records of administration of the Plan shall be kept, and Participants and their beneficiaries may examine records pertaining directly to themselves.

6.4 Services to the Plan. The Employer may contract for legal, actuarial, investment advisory, accounting,

clerical and other services to carry out the provisions of the Plan. The cost of such services and other administrative expenses shall be paid by the Employer unless the Employer determines that the administrative costs shall be borne by the Participants under the Plan or by any Trust Fund which may be established hereunder. The Plan Administrator may impose reasonable conditions for payments, provided that such conditions shall not discriminate in favor of highly compensated employees.

6.5 Claim for Benefits. Any claim for Benefits underwritten by an Insurance Contract shall be made to the Insurer. If the Insurer denies any claim, the Participant or beneficiary shall follow the Insurer’s claims review procedure.

6.6 Nondiscriminatory Operation. All rules, decisions and designations by the Employer and each Committee under the Plan shall be made in a nondiscriminatory manner, and persons similarly situated shall be treated alike.

6.7 Indemnification of Administrative Personnel. The Employer agrees to indemnify and to defend the fullest extent permitted by law any Employee serving as the Plan Administrator or as a member of a committee designated as Plan Administrator, or any third party administrator against all liabilities, damages, costs and expenses (including attorney’s fees and amounts paid in settlement of any claims approver by the Employer) occasioned by any act or omission to act in connection with the Plan, if such act or omission is in good faith. ARTICLE VII Amendment or Termination of Plan

7.1 Amendment. The Employer, at any time or from time to time, may amend any or all of the provisions of the Plan without the consent of any Employee or Participant. No amendment shall have the effect of modifying any benefit election of any Participant made to comply with federal, state or local laws, statutes or regulations.

7.2 Termination. The Employer is establishing this Plan with the intent that it will be maintained for an indefinite period of time. Notwithstanding the foregoing, the Employer reserves the right to terminate this Plan in whole or in part, at any time. In the event the Plan is terminated, no further contributions shall be made. Benefits under any Insurance Contracts shall be paid in accordance with the terms of the Contract. ARTICLE VIII Miscellaneous

8.1 Plan Interpretation. All provisions of this Plan shall be interpreted and applied in a uniform, nondiscriminatory manner; This Plan shall be read in its entirety and not severed except as provided in paragraph 8.12.

8.2 Gender and Number. Wherever any words are used herein in the masculine, feminine or neuter gender, they shall be construed as though they were also used in another gender in all cases where they would so apply, and whenever any words are used herein in the singular or plural form, they shall be construed as though they were also used in the other form in all cases where they would so apply.

8.3 Written Document. This Plan, in conjunction with any separate written document which may be required by law, is intended to satisfy the written Plan requirement of Code § 125 and Treasury Regulations hereunder relating to flexible benefits plans (cafeteria plans).

8.4 Exclusive Benefit. This Plan shall be maintained for the exclusive benefit of the Employees who participate in the Plan.

8.5 Participant’s Rights. This Plan shall not be deemed to constitute an employment contract between the Employer and any Participant or to be considered an inducement for employment of any Participant or Employee.

Nothing contained in this Plan shall be deemed to give any Participant or Employee the right to be retained

in the service of the Employer or to interfere with the right of the Employer to terminate any Participant or Employee, at any time, regardless of the effect which such termination shall have upon him as a Participant of this Plan.

8.6 Action of the Employer. Whenever the Employer under the terms of the Plan is permitted or required to do or perform any act or matter or thing, it shall be done and performed by a person duly authorized by its legally constituted authority.

8.7 Employer’s Protective Clauses. Upon the failure of either the Participant or the Employer to obtain the insurance contemplated by this Plan (whether as a result of negligence, gross neglect or otherwise), the Participant’s Benefits shall be limited to the insurance premium(s), if any, that remained unpaid for the period in question and the actual insurance proceeds, if any, received by the Employer or Participant as a result of the Participant’s claim.

The Employer’s liability to the Participant shall only extend to and shall be limited to any payment actually received by the Employer from the Insurer. In the event that the full insurance Benefit contemplated is not promptly received by the Employer within a reasonable time after submission of a claim, then the Employer shall notify the Participant of such facts and the Employer shall no longer have any legal obligation whatsoever (except to execute any document called for by a settlement reached by the participant). The Participant shall be free to settle, compromise or refuse to pursue the claim as the Participant, in his sole discretion, shall see fit.

The Employer shall not be responsible for the validity of any Insurance Contract issued hereunder or for the failure on the part of the Insurer to make payments provided for under any Insurance Contract. Once the insurance is applied for or obtained, the Employer shall not be liable for any loss which may result from the failure to pay premiums to the extent premium notices are not received by the Employer.

8.8 No Guarantee of Tax Consequences. Neither the Plan administrator nor the Employer makes any commitment or guarantee that any amounts paid to or for the benefit of a Participant under the Plan will be excludable from the Participant’s gross income for federal or state income tax purposes, or that any other federal or state tax treatment will apply to or be available to any Participant. It shall be the obligation of each Participant to determine whether each payment under the Plan is excludable from the Participant’s gross income for federal and state income tax purposes, and to notify the Employer if the Participant has reason to believe that any such payment is not so excludable. Notwithstanding the foregoing, the rights of Participants under this Plan shall be legally enforceable.

8.9 Indemnification of Employer by Participants. If any Participant receives one or more payments or reimbursements under the Plan that are not for a permitted Benefit, such Participant shall indemnify and reimburse the Employer for any liability it may incur for failure to withhold federal or state income tax or Social Security tax from such payments or reimbursements. However, such indemnification and reimbursement shall not exceed the amount of additional federal and state income tax (plus any penalties) that the Participant would have owed if the payments or reimbursements had been made to the Participant as regular cash compensation, plus the Participant’s share of any Social Security tax that would have been paid on such compensation, less any such additional income and Social Security tax actually paid by the Participant.

8.10 Funding. Unless otherwise required by law, contributions to the Plan need not be placed in trust or dedicated to a specific Benefit, but may instead be considered general assets of the Employer. Furthermore, and unless otherwise required by law, nothing herein shall be construed to require the Employer or the Plan Administrator to maintain any fund or segregate any amount of the benefit of any Participant, and no Participant or other person shall have any claim against, right to, or security or other interest in, any fund, account or asset of the Employer from which any payment under the Plan may be made.

8.11 Governing Law. This Plan is governed by the Code and the Treasury regulations issued thereunder (as they might be amended from time to time). In no event shall the Employer guarantee the favorable tax treatment sought by this Plan. To the extent preempted by Federal law, the provisions of the Plan shall be construed, enforced and administered according to the laws of the state in which the Employer conducts his affairs.

8.12 Severability. If any provision of the Plan is held invalid or unenforceable, its invalidity or unenforceability shall not affect any other provisions of the Plan, and the Plan shall be construed and enforced as if such provision had not been included herein.

8.13 Captions. The captions contained herein are inserted only as a matter of convenience and for reference, and in no way define, limit, enlarge or describe the scope or intent of the Plan, nor in any way shall affect the Plan or the construction of any provision thereof.

8.14 Continuation of Coverage. A qualified beneficiary who would lose coverage under this Plan as a result

of a qualifying event is entitled to elect continuation coverage within the election period under this Plan. Coverage provided under this provision is on a contributory basis.

8.15 Family and Medical Leave Act. Notwithstanding anything in the Plan to the contrary, in the event any benefit under this Plan becomes subject to the requirements of the Family and Medical Leave Act and regulations hereunder, this Plan shall be operated in accordance with Proposed Regulations 1,125.3.

8.16 Uniformed Service Employment and Reemployment Rights Act. Notwithstanding anything in the Plan to the contrary, in the event any benefit under this Plan becomes subject to the requirements of the Uniformed Service Employment and Reemployment Rights Act and regulations hereunder, this Plan shall be operated in accordance with these regulations.

IN WITNESS WHEREOF, this Plan Document is executed this 13th day of November, 2019. CARBONDALE & RURAL FIRE PROTECTION DISTRICT By: _____________________________ Eugene K. Schilling, President ATTEST: __________________________________ Michael Hassig, Secretary/Treasurer

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