NATIONAL PEACE OFFICERS & FIRE FIGHTERS BENEFIT ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: NATIONAL PEACE OFFICERS & FIRE FIGHTERS BENEFIT ASSOCIATION (EIN 92-6035811)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-04-26
IRS object ID: 202411179349301951
Schema version: 2022v5.0
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
Form 990
Schedule D
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-26T12:32:35-05:00	ReturnTs
Tax Period End	2023-06-30	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	2022-07-01	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	2024-04-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JOE	PersonFirstNm
Person Last	CHIRILLO	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

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	TRACY S PAGLIA	PreparerPersonNm
PTIN	P00366884	PTIN
Phone	9165038100	PhoneNum
Preparation	2024-04-25	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	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	$54,100,944	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	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$8,742,492	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,724,486	CYProgramServiceRevenueAmt
PY Investment Income	$11,523,905	PYInvestmentIncomeAmt
CY Investment Income	$8,420,834	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$20,266,397	PYTotalRevenueAmt
CY Total Revenue	$17,145,320	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$2,161,900	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$2,311,098	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$105,934	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$125,052	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,842,245	PYOtherExpensesAmt
CY Other Expenses	$2,703,068	CYOtherExpensesAmt
PY Total Expenses	$5,110,079	PYTotalExpensesAmt
CY Total Expenses	$5,139,218	CYTotalExpensesAmt
PY Revenues Less Expenses	$15,156,318	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$12,006,102	CYRevenuesLessExpensesAmt
Total Assets BOY	$142,757,210	TotalAssetsBOYAmt
Total Assets EOY	$158,533,291	TotalAssetsEOYAmt
Total Liabilities BOY	$17,059	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$8,714	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$142,740,151	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$158,524,577	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE LONG-TERM CARE AND DEATH BENEFITS TO PLAN MEMBERS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,139,218	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$0	RevenueAmt
Desc	PROVIDE LONG-TERM CARE AND DEATH BENEFITS TO PLAN MEMBERS. THERE ARE APPROXIMATELY 12,028 ACTIVE MEMBERS AND 46 RECEIVED LONG TERM CARE AND/OR DEATH BENEFITS.	Desc
Total Program Service Expenses	$5,139,218	TotalProgramServiceExpensesAmt
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	Yes (1)	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	18	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 (12 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	6.00	Yes (X)	$18,500	$0	$0
DENNIS CAMPANALE
CO-CFO	5.00	Yes (X)	$17,000	$0	$0	Yes (X)
ERICK MATTSON
CO-CHAIRMAN	2.00	Yes (X)	$6,000	$0	$0	Yes (X)
JOE CHIRILLO
CO-CFO	2.00	Yes (X)	$5,000	$0	$0	Yes (X)
STEVE SANDEFER
TRUSTEE	1.00	Yes (X)	$4,000	$0	$0
MARIO YAGODA
CO-SECRETARY	1.00	Yes (X)	$3,500	$0	$0	Yes (X)
NICK FARACLAS
CO-SECRETARY	1.00	Yes (X)	$3,000	$0	$0	Yes (X)
DAVE BOFFI
CO-CHAIRMAN	1.00	Yes (X)	$2,000	$0	$0	Yes (X)
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	1.00	Yes (X)	$2,000	$0	$0
AIMEE NEW
TRUSTEE	1.00	Yes (X)	$2,000	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$67,000	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 (4 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	$1,307,054
WELLS FARGO CLEARING SERVICES LLC
ONE NORTH JEFFERSON AVE	ST LOUIS	MO	63103	INVESTMENT MANAGEMENT	$783,916
HEROIK MEDIA
412 DIXIE VIEW	RED KNOXVILLE	TN	37934	IT SERVICES	$152,630
WELLS FARGO BANK
PO BOX 6995	PORTLAND	OR	97228	CUSTODIAN	$123,814

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PREMIUM INCOME	Desc
Business	525100	BusinessCd
Total Revenue Column	$8,724,486	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,724,486	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,724,486	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,660,443	TotalRevenueColumnAmt
Exclusion	$8,660,443	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$36,716,015	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$36,955,624	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$239,609	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$239,609	TotalRevenueColumnAmt
Exclusion	-$239,609	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,145,320	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,724,486	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$8,420,834	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$2,311,098	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$125,052	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,271,910	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$61,603	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$104,878	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$801,189	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$47,364	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$123,814	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$183,098	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$51,475	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	POLITICAL MONITORING	Desc
Total	$15,647	TotalAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$42,090	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,139,218	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$218,388	BOYAmt
EOY	$267,413	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$5,293,468	BOYAmt
EOY	$3,746,575	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$125,652,496	BOYAmt
EOY	$144,542,009	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$11,592,858	BOYAmt
EOY	$9,977,294	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$142,757,210	BOYAmt
EOY	$158,533,291	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$17,059	BOYAmt
EOY	$8,714	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$17,059	BOYAmt
EOY	$8,714	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$142,740,151	BOYAmt
EOY	$158,524,577	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$142,740,151	BOYAmt
EOY	$158,524,577	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$142,757,210	BOYAmt
EOY	$158,533,291	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$12,006,102	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$3,778,324	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	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	$9,977,294	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$9,977,294	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$20,122,455	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$3,778,324	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$3,778,324	RevenueNotReportedAmt
Revenue Subtotal	$16,344,131	RevenueSubtotalAmt
Investment Expenses Not Incld	$801,189	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$801,189	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$17,145,320	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,338,029	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,338,029	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$801,189	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$801,189	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,139,218	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	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, 2023, 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.	ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	CENTRAL AMERICA AND THE CARIBBEAN	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	INVESTMENT	TypeOfActivitiesConductedTxt
Region Total Expenditures	$225,101	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$225,101	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$225,101	TotalSpentAmt
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART III ACCOUNTING METHOD:	FormAndLineReferenceDesc

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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 AND THE EXECUTIVE COMMITTEE MEMBERS OF CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS, AS ELECTED BY THE ASSOCIATIONS.
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.