FURP.ORG / PUBLIC DATA EXPLORER

INSURANCE AND BENEFITS TR OF PEACE OFFICERS RESEARCH ASSOC OF CA: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
INSURANCE AND BENEFITS TR OF PEACE OFFICERS RESEARCH ASSOC OF CA (EIN 68-6068469)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202413209349327386
Schema version
2023v5.1
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

FieldValueIRS element (for citing)
Return2024-11-15T19:29:31-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14600 EAST WEST HWY 900AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20418ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN686068469EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INSURANCE AND BENEFITS TRUST OF PORACBusinessNameLine1Txt
Business Name Line2SAFETY AND NON-SAFETYBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% PORAC INSURANCE&BENEFITS TRUInCareOfNm
Business Name ControlINSUBusinessNameControlTxt
Phone9169283780PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12960 ADVANTAGE WAYAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD BUSSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone9169283780PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD RUVELSONPreparerPersonNm
PTINP00234075PTIN
Phone3012726000PhoneNum
Preparation2024-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD BUSSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12960 ADVANTAGE WAYAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$196,396,207GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1991FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPTAL BENEFITS TO MEMBERS PURSUANT TO A COLLECTIVE BARGAINING AGREEMENTS.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee24TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$2,436,716TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$179,254,511PYProgramServiceRevenueAmt
CY Program Service Revenue$193,777,745CYProgramServiceRevenueAmt
PY Investment Income$2,414,021PYInvestmentIncomeAmt
CY Investment Income$2,436,716CYInvestmentIncomeAmt
PY Other Revenue$1,411,110PYOtherRevenueAmt
CY Other Revenue$181,746CYOtherRevenueAmt
PY Total Revenue$183,079,642PYTotalRevenueAmt
CY Total Revenue$196,396,207CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$178,804,096PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$192,182,184CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,720,504PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,176,054CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,463,977PYOtherExpensesAmt
CY Other Expenses$7,245,346CYOtherExpensesAmt
PY Total Expenses$187,988,577PYTotalExpensesAmt
CY Total Expenses$200,603,584CYTotalExpensesAmt
PY Revenues Less Expenses-$4,908,935PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$4,207,377CYRevenuesLessExpensesAmt
Total Assets BOY$122,523,431TotalAssetsBOYAmt
Total Assets EOY$121,884,743TotalAssetsEOYAmt
Total Liabilities BOY$32,383,006TotalLiabilitiesBOYAmt
Total Liabilities EOY$24,381,835TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$90,140,425NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$97,502,908NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO MEMBERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO APPROXIMATELY 22,658 MEMBERS, THE CONTRIBUTIONS FOR WHICH ARE MADE BY MEMBERS, MEMBER ASSOCIATIONS AND IN SOME CASES BY MEMBERS EMPLOYERS, IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS. IN ADDITION, A MAJOR MEDICAL ADMINISTRATIVE SERVICES BENEFIT WAS ESTABLISHED ON JANUARY 1, 2018 AND BEGAN RECEIVING CONTRIBUTIONS AND PROVIDING BENEFITS FROM THIS TRUST. PREVIOUS TO THIS DATE, PARTICIPANTS WERE PART OF FULLY INSURED BENEFIT PLAN. ONLY AS OF JANUARY 1, 2018, DID THIS TRUST INCLUDE A SELF-INSURED MAJOR MEDICAL PLAN FOR SUCH PARTICIPANTS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document23IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee24EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonPORAC INSURANCEBENEFITS TRUPersonNm
Phone9169283777PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12960 ADVANTAGE WAYAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MARIA JIMENEZ
coo40.00.0Yes (X)$364,690$0$42,130
JODY BROWN
INSURANCE SERVICES MANAGER40.00.0$107,684$0$37,658Yes (X)
STACIE RACHO-ORTIZ
HR AND OFFICE MANAGER40.00.0$105,827$0$23,487Yes (X)
RICHARD BUSS
CHAIRMAN5.00.0Yes (X)$0$0$0Yes (X)
BRYAN HUBBARD
VICE CHAIRMAN5.00.0Yes (X)$0$0$0Yes (X)
DUSTIN BRUZEE
TRUSTEE5.00.0$0$0$0Yes (X)
GARY FRACE
TRUSTEE5.00.0$0$0$0Yes (X)
ROGER GARCIA
TREASURER5.00.0$0$0$0Yes (X)
CODY GREEN
TRUSTEE5.00.0$0$0$0Yes (X)
STEVE LATHAM
TRUSTEE5.00.0$0$0$0Yes (X)
DAMON KURTZ
PRESIDENTS APPOINTEE5.00.0$0$0$0Yes (X)
FRANCO VADO
Trustee5.00.0$0$0$0Yes (X)
DAVE WILSON
TRUSTEE5.00.0$0$0$0Yes (X)
JOSH KIRTLAN
trustee - EFF. 02/20235.00.0$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$578,201TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$103,275TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MAYERS-STEVENS TOOHEY
26101 MARGUERITE PARKWAYMISSION VIEJOCA92692PROVIDER$338,597
SEGAL CONSULTING
PO BOX 4070 Church Street StationNEW YORKNY102614070CONSULTING$298,946
WAGNER LAW GROUP
125 High Street Oliver Tower 5thBOSTONMA02110LEGAL SERVICES$225,406
EIDE BAILLY LLP
10681 Foothill Blvd Suite 300RANCHO CUCAMONGACA917303831AUDIT SERVICES$182,354
UBS FINANCIAL SERVICES
2121 Rosecrans Avenue STE 1300EL SEGUNDOAP90245FINANCIAL SERVICES$176,771
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K11CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescER AND PARTICIPANT CONTRIBUTIONSDesc
Business525100BusinessCd
Total Revenue Column$193,777,745TotalRevenueColumnAmt
Related Or Exempt Func Income$193,777,745RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$193,777,745TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,436,716TotalRevenueColumnAmt
Unrelated Business Revenue$2,436,716UnrelatedBusinessRevenueAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$181,746TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$181,746OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$196,396,207TotalRevenueColumnAmt
Related Or Exempt Func Income$193,777,745RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$2,436,716UnrelatedBusinessRevenueAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$192,182,184TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$364,690TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$518,266TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$51,823TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$179,502TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$61,773TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$96,607TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$113,338TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$273,279TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$4,834,582TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$192,815TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$197,399TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$173,307TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$21,530TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$119,235TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$444,713TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$661,675TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$63,509TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
MAILING SERVICES$25,742
MISCELLANEOUS EXPENSES$24,968
LATE FEES$1,647

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$200,603,584TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$553,572BOYAmt
EOY$964,875EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$13,869,040BOYAmt
EOY$13,842,727EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$161,091BOYAmt
EOY$56,064EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,714,968LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,447,921LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$10,590,736BOYAmt
EOY$10,267,047EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$88,389,359BOYAmt
EOY$90,836,252EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,959,633BOYAmt
EOY$5,917,778EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$122,523,431BOYAmt
EOY$121,884,743EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$8,062,796BOYAmt
EOY$1,899,490EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$113,362BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,206,848BOYAmt
EOY$22,482,345EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$32,383,006BOYAmt
EOY$24,381,835EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$90,140,425BOYAmt
EOY$97,502,908EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$90,140,425BOYAmt
EOY$97,502,908EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$122,523,431BOYAmt
EOY$121,884,743EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$4,207,377ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$8,245,129NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$3,324,731OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp
LandLandGrp

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,598,833OtherCostOrOtherBasisAmt
Depreciation$487,574DepreciationAmt
Book Value$9,111,259BookValueAmt
FieldValueIRS element (for citing)
Leasehold ImprovementsLeaseholdImprovementsGrp

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,116,135OtherCostOrOtherBasisAmt
Depreciation$960,348DepreciationAmt
Book Value$1,155,788BookValueAmt
FieldValueIRS element (for citing)
Other Land BuildingsOtherLandBuildingsGrp
Total Book Value Land Buildings$10,267,047TotalBookValueLandBuildingsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
ACCRUED VACATION / PAYROLL TAX$41,226
INCURRED BUT NOT REPORTED CLAIMS$16,949,000
PREMIUMS PAYABLE$11,909
UBS LOAN ACCOUNT$5,480,210
FieldValueIRS element (for citing)
Total Liability$22,482,345TotalLiabilityAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMARIA JIMENEZPersonNm
TitlecooTitleTxt
Base Compensation Filing Org$348,940BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$15,750BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$31,692DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$10,438NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$406,820TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINB 7A:TO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO MEMBERS. REPRESENTATIVE
FORM 990, PART VI, SECTION B, LINE 11B:THE TRUSTEES ARE PROVIDED THE TAX RETURNS AND ASKED TO REMARK IF THEY HAVE ANY CHANGES.
FORM 990, PART VI, SECTION B, LINE 12C:THE TRUSTEES ARE PROVIDED THE TAX RETURNS AND ASKED TO REMARK IF THEY HAVE ANY CHANGES.
FORM 990, PART VI, SECTION C, LINE 19:THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUBST.
FORN 990 PART VII SECTION A COLUMN E AND FTRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO THE TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITONAL INFORMATION, PLEASE CONTACT INSURANCE & BENEFITS TRUST OF PORAC.
FORM 990, PART XII, LINE 2CTHE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE PLAN'S FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR.
PART XI, LINE 9AUDIT IS NOT COMPLETE AT TIME OF FILING THE FORM 990 AND NET ASSETS WERE ADJUSTED FOR THE RETURN.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1SEE SUPPLEMENTAL PAGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS:FormAndLineReferenceDesc
ExplanationIN A MULTIEMPLOYER PLAN, A CONTRIBUTING EMPLOYER IS CONSIDERED A RELATED ORGANIZATION BECAUSE THEY ARE OBLIGATED TO CONTRIBUTE TO THE PLAN PURSUANT TO THE TERMS IN THE COLLECTIVE BARGAINING OR PARTICIPATION AGREEMENT. THE ADMINISTRATIVE OFFICE ONLY MAINTAINS THE DATA NECESSARY TO FULFILL THE OBLIGATION TO CONTRIBUTE, IT DOES NOT MAINTAIN SPECIFIC BUSINESS DATA REGARDING THE EMPLOYERS, SUCH AS ENTITY TYPE OR TAX INFORMATION. Alameda Co DSA Alameda POA Albany POA Alhambra POA Amador Co SOA Antioch POA Antioch PSMA Arcadia POA Arcata POA Arroyo Grande POA Atherton POA Atwater POA Auburn POA Azusa POA Azusa PMA BART POA BART PMA Belmont POA Berkeley POA Brentwood POA Buena Park POA Burbank Airport POA (N/S) Butte Co Corrections Butte Co DSA Calaveras Co DSA Calaveras Co Sheriff's Mgmnt Central Marin Police Auth Ceres POA Chico POA Chowchilla POA Chula Vista POA City of Hercules POA City of Santa Rosa POA City of Santa Rosa PMA Clovis POA Colton POA Contra Costa Co DSA Cotati POA Desert Hot Springs POA East Bay Reg Park El Monte POA El Segundo POA Escondido POA Eureka POA Exeter POA Fontana PMA Fontana Schools POA Ft Bragg POA Fountain Valley POA Fresno Co DSA Fresno Co DAIA Fresno Co DAI Mgmnt Fresno POA Gardena POA Gilroy POA Grass Valley POA Gustine POA Hanford POA Hollister POA Humboldt Co DSO Imperial Co DAIA Imperial Co DSA Imperial Co PSMA Inyo Co DSA Kings Co DSA La Habra POA La Mesa POA La Palma POA Lake Co Corrections Lake Co DSA Lake Co Sheriffs' Mgmnt Lakeport POA Lathrop POA Lemoore POA Livermore POA Lodi POA LA Airport Local 777 LA Airport Supervisors Lincoln POA MAMA of Lodi Madera Co DSA Manhattan Bch POA Manteca POA Marin Co DSA Martinez POA Modesto POA Modoc Co DSA Monterey Co DSA Monterey Co Sheriff's Mgmnt Assoc Monterey Co Probation Monterey Pk POA Monterey Pk Mid Mgmnt Mountain View POA Napa Co DSA Napa POA Napa Mid-Management POA Newman POA Novato PMA Novato POA Oakdale POA Oakland POA Orange POA Oroville POA Oxnard POA Palm Springs POA Palo Alto PMA Palo Alto POA Piedmont POA Pinole PEA Pittsburg POA Placer Co DSA Placer Co Management Pleasant Hill POA Pleasanton POA Pomona POA Port San Luis Porterville POA Rocklin POA Rohnert Park POA Roseville POA Sacramento (SCALE) Sacramento POA Salinas POA San Benito DSA San Bernardino POA San Bernardino Schools POA San Diego Comm Coll POA San Diego Schools POA San Diego Schools PMA San Diego Harbor San Joaquin Corrections San Joaquin DAIA San Joaquin DSA San Jose POA San Leandro PMA San Luis Obispo DSA San Luis Obispo (ASLOCDS) San Mateo POA San Mateo Probation Assoc San Mateo Safety Mgmnt San Mateo Police Sgts Assoc San Rafael POA Sanger POA Santa Ana School POA Santa Barbara DSA Santa Barbara POA Santa Clara Corrections Santa Clara Co DAIA Santa Cruz Co Corrections Santa Cruz DSA Santa Cruz Lt's Santa Cruz Rep Unit Santa Maria POA Santa Maria PA of Mid Mgmnt Santa Monica POA SEBA Sebastopol POA Shasta Co DSA Shasta Co DMA Solano Co DSA Sonoma Co LEA Sonoma Co LEA Mgrs Sonoma Co DSA & Mgmnt Sonora POA Stanislaus Co DSA Stanislaus Sprvsrs Stanislaus DA Inv Stanislaus Sworn Deputies Stockton Unified POA Suisun City Tracy POA Truckee POA Truckee Management Assoc Tulare Co DSA Tuolumne Co DSA Vacaville PMA Vacaville POA Vallejo POA Ventura Co DSA Ventura POA West Sacramento POA Whittier POA Whittier PMA Woodland Prof PEA Yolo Co DSA Yreka POA Yuba City POAExplanationTxt