NATIONAL PEACE OFFICERS & FIRE FIGHTERS BENEFIT ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL PEACE OFFICERS & FIRE FIGHTERS BENEFIT ASSOCIATION (EIN 92-6035811)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-18
- IRS object ID
- 202521089349301702
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-18T11:52:18-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2882 PROSPECT PARK DR STE 300 | AddressLine1Txt |
| City | RANCHO CORDOVA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95670 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 926035811 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL PEACE OFFICERS | BusinessNameLine1Txt |
| Business Name Line2 | AND FIRE FIGHTERS ASSOCIATION TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 2092333971 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 SCOTTSVILLE BLVD | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95642 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOE CHIRILLO | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2092333971 | PhoneNum |
| Signature | 2025-04-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY L HENDLEY | PreparerPersonNm |
| PTIN | P01300654 | PTIN |
| Phone | 9165038100 | PhoneNum |
| Preparation | 2025-04-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID BOFFI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 SCOTTSVILLE BLVD | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95642 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $105,632,484 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE LONG-TERM CARE AND DEATH BENEFITS TO PLAN MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | -$346,322 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,724,486 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,003,058 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,420,834 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,107,273 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $17,145,320 | PYTotalRevenueAmt |
| CY Total Revenue | $17,110,331 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,311,098 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,582,053 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $125,052 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $66,250 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,703,068 | PYOtherExpensesAmt |
| CY Other Expenses | $3,176,352 | CYOtherExpensesAmt |
| PY Total Expenses | $5,139,218 | PYTotalExpensesAmt |
| CY Total Expenses | $5,824,655 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $12,006,102 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $11,285,676 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $158,533,291 | TotalAssetsBOYAmt |
| Total Assets EOY | $181,532,285 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,714 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $42,637 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $158,524,577 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $181,489,648 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE LONG-TERM CARE AND DEATH BENEFITS TO PLAN MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDE LONG-TERM CARE AND DEATH BENEFITS TO PLAN MEMBERS. THERE ARE APPROXIMATELY 12,103 ACTIVE MEMBERS AND 61 RECEIVED LONG TERM CARE AND/OR DEATH BENEFITS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA PUBLIC SAFETY ADMINISTRATORS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2092333971 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 SCOTTSVILLE BLVD | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95642 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DARIN RYBURN | ||||||
| TRUSTEE | 5.00 | Yes (X) | $17,750 | $0 | $0 | |
| DENNIS CAMPANALE | ||||||
| CO-CFO | 4.00 | Yes (X) | $14,500 | $0 | $0 | Yes (X) |
| ERICK MATTSON | ||||||
| CO-CHAIRMAN | 3.00 | Yes (X) | $8,750 | $0 | $0 | Yes (X) |
| JOE CHIRILLO | ||||||
| CO-CFO | 1.00 | Yes (X) | $4,250 | $0 | $0 | Yes (X) |
| MARIO YAGODA | ||||||
| CO-SECRETARY | 1.00 | Yes (X) | $3,500 | $0 | $0 | Yes (X) |
| DAVE BOFFI | ||||||
| CO-CHAIRMAN | 1.00 | Yes (X) | $3,500 | $0 | $0 | Yes (X) |
| NICK FARACLAS | ||||||
| CO-SECRETARY | 1.00 | Yes (X) | $3,000 | $0 | $0 | Yes (X) |
| STEVE SANDEFER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $3,000 | $0 | $0 | |
| GENE DANGEL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $2,000 | $0 | $0 | |
| JERRY HALL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $2,000 | $0 | $0 | |
| KEVIN MICKELSON | ||||||
| TRUSTEE (THRU 09/23) | 1.00 | Yes (X) | $2,000 | $0 | $0 | |
| AIMEE NEW | ||||||
| TRUSTEE | 1.00 | Yes (X) | $2,000 | $0 | $0 | |
| KENNETH EHRMAN | ||||||
| TRUSTEE (AS OF 04/24) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $66,250 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CALIFORNIA PUBLIC SAFETY ADMINISTRATORS | |||||
| 255 SCOTTSVILLE BLVD | JACKSON | CA | 95642 | ADMINISTRATION | $1,312,512 |
| WELLS FARGO CLEARING SERVICES LLC | |||||
| ONE NORTH JEFFERSON AVE | ST LOUIS | MO | 63103 | INVESTMENT MANAGEMENT | $889,433 |
| RISK STRATEGIES CONSULTING - UHAS | |||||
| 1350 OLD BAYSHORE HWY SUITE 125 | BURLINGAME | CA | 94010 | ACTUARY | $131,190 |
| WELLS FARGO BANK | |||||
| PO BOX 6995 | PORTLAND | OR | 97228 | CUSTODIAN | $117,655 |
| HEROIK MEDIA | |||||
| 412 DIXIE VIEW | RED KNOXVILLE | TN | 37934 | IT SERVICES | $108,003 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTICIPANT CONTRIBUTIONS | Desc |
| Business | 525100 | BusinessCd |
| Total Revenue Column | $9,003,058 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,003,058 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,003,058 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,594,721 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$346,322 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,941,043 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $91,034,705 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $88,522,153 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,512,552 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,512,552 | TotalRevenueColumnAmt |
| Exclusion | $2,512,552 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,110,331 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,003,058 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$346,322 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,453,595 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,582,053 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,250 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,281,433 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,422 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,255 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $932,826 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $230,793 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,655 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,835 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,897 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,225 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | POLITICAL MONITORING | Desc |
| Total | $50,549 | TotalAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,462 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,824,655 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,413 | BOYAmt |
| EOY | $270,196 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,746,575 | BOYAmt |
| EOY | $4,146,071 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,542,009 | BOYAmt |
| EOY | $167,890,507 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,977,294 | BOYAmt |
| EOY | $9,225,511 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,533,291 | BOYAmt |
| EOY | $181,532,285 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,714 | BOYAmt |
| EOY | $42,637 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,714 | BOYAmt |
| EOY | $42,637 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,524,577 | BOYAmt |
| EOY | $181,489,648 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,524,577 | BOYAmt |
| EOY | $181,489,648 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,533,291 | BOYAmt |
| EOY | $181,532,285 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $11,285,676 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $11,333,073 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $346,322 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRIVATE EQUITY FUNDS | Desc |
| Book Value | $9,225,511 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $9,225,511 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $27,856,900 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $11,333,073 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $11,333,073 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,523,827 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $932,826 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$346,322 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $586,504 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,110,331 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,891,829 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,891,829 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $932,826 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $932,826 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,824,655 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. PLAN MANAGEMENT HAS DETERMINED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | UBI FROM PARTNERSHIP INVESTMENTS -346,322. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CALIFORNIA LAW ENFORCEMENT ASSOCIATION AND THE CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS BOTH HAVE CERTAIN RIGHTS IN THE GOVERNANCE OF THE TRUST. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE PLAN'S TRUSTEES ARE THE EXECUTIVE COMMITTEE MEMBERS OF CALIFORNIA LAW ENFORCEMENT ASSOCIATION (CLEA) AND THE EXECUTIVE COMMITTEE MEMBERS OF CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS (CAPF), AS ELECTED BY THE ASSOCIATIONS. HALF OF THESE TRUSTEES ARE FROM CLEA AND HALF ARE FROM CAPF IN A 50/50 SPLIT. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE TRUSTEES AND TRUSTORS RESERVE THE RIGHT AT ANY TIME AND FROM TIME TO TIME TO AMEND IN WHOLE OR IN PART ANY OR ALL OF THE PROVISIONS OF THE TRUST DOCUMENT. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED INTERNALLY BY TPA - CPSA ACCOUNTING STAFF AND A PRINCIPAL OF THE ADMINISTRATION FIRM. AFTER THAT REVIEW, THE FORM IS PROVIDED TO THE TRUSTEES VIA THE PRESIDENT AND CFOS FOR REVIEW AND SIGNATURE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS TRUSTEES, COMMITTEE MEMBERS, BOARD MEMBERS, OR ADMINISTRATIVE STAFF. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, A COVERED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE TRUSTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING TRUSTEES SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS AND, WHEN APPROPRIATE, INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER AN OPPORTUNITY TO FULLY DISCUSS THE MATTER, THE TRUSTEES SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST WILL BE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE TRUST DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 9: | UBI FROM PARTNERSHIP INVESTMENTS 346,322. |