2024-11-15T19:29:31-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 20418 990 2023-01-01 686068469 INSURANCE AND BENEFITS TRUST OF PORAC SAFETY AND NON-SAFETY % PORAC INSURANCE&BENEFITS TRU INSU 9169283780 2960 ADVANTAGE WAY SACRAMENTO CA 95834 RICHARD BUSS TRUSTEE 9169283780 2024-11-15 true true RICHARD RUVELSON P00234075 3012726000 2024-11-15 2023 2024-10-15 13:58:12Z RICHARD BUSS 2960 ADVANTAGE WAY SACRAMENTO CA 95834 196396207 false X N/A X 1991 CA TO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPTAL BENEFITS TO MEMBERS PURSUANT TO A COLLECTIVE BARGAINING AGREEMENTS. 11 11 24 7 2436716 0 0 0 179254511 193777745 2414021 2436716 1411110 181746 183079642 196396207 0 0 178804096 192182184 1720504 1176054 0 0 0 7463977 7245346 187988577 200603584 -4908935 -4207377 122523431 121884743 32383006 24381835 90140425 97502908 TO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO MEMBERS. false false TO 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. false false false false false false false false false true false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false true false false true 23 0 true 24 true true true false false false false false false false X 11 11 false false false false false true false true true false false true true true true true true false false false CA X PORAC INSURANCEBENEFITS TRU 9169283777 2960 ADVANTAGE WAY SACRAMENTO CA 95834 X MARIA JIMENEZ coo 40.0 0.0 X 364690 0 42130 JODY BROWN INSURANCE SERVICES MANAGER 40.0 0.0 X 107684 0 37658 STACIE RACHO-ORTIZ HR AND OFFICE MANAGER 40.0 0.0 X 105827 0 23487 RICHARD BUSS CHAIRMAN 5.0 0.0 X X 0 0 0 BRYAN HUBBARD VICE CHAIRMAN 5.0 0.0 X X 0 0 0 DUSTIN BRUZEE TRUSTEE 5.0 0.0 X 0 0 0 GARY FRACE TRUSTEE 5.0 0.0 X 0 0 0 ROGER GARCIA TREASURER 5.0 0.0 X 0 0 0 CODY GREEN TRUSTEE 5.0 0.0 X 0 0 0 STEVE LATHAM TRUSTEE 5.0 0.0 X 0 0 0 DAMON KURTZ PRESIDENTS APPOINTEE 5.0 0.0 X 0 0 0 FRANCO VADO Trustee 5.0 0.0 X 0 0 0 DAVE WILSON TRUSTEE 5.0 0.0 X 0 0 0 JOSH KIRTLAN trustee - EFF. 02/2023 5.0 0.0 X 0 0 0 578201 0 103275 3 false true false MAYERS-STEVENS TOOHEY 26101 MARGUERITE PARKWAY MISSION VIEJO CA 92692 PROVIDER 338597 SEGAL CONSULTING PO BOX 4070 Church Street Station NEW YORK NY 102614070 CONSULTING 298946 WAGNER LAW GROUP 125 High Street Oliver Tower 5th BOSTON MA 02110 LEGAL SERVICES 225406 EIDE BAILLY LLP 10681 Foothill Blvd Suite 300 RANCHO CUCAMONGA CA 917303831 AUDIT SERVICES 182354 UBS FINANCIAL SERVICES 2121 Rosecrans Avenue STE 1300 EL SEGUNDO AP 90245 FINANCIAL SERVICES 176771 11 0 ER AND PARTICIPANT CONTRIBUTIONS 525100 193777745 193777745 193777745 2436716 2436716 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 181746 181746 196396207 193777745 2436716 0 0 0 192182184 364690 0 518266 51823 179502 61773 0 96607 113338 0 0 273279 4834582 1000 192815 197399 173307 0 21530 0 119235 444713 0 661675 63509 MAILING SERVICES 25742 MISCELLANEOUS EXPENSES 24968 LATE FEES 1647 200603584 553572 964875 0 0 0 0 13869040 13842727 0 0 0 0 0 0 0 0 161091 56064 11714968 1447921 10590736 10267047 88389359 90836252 0 0 0 0 0 0 8959633 5917778 122523431 121884743 8062796 1899490 0 0 113362 0 0 0 0 0 0 0 0 0 0 0 24206848 22482345 32383006 24381835 X 0 0 0 0 90140425 97502908 90140425 97502908 122523431 121884743 X -4207377 8245129 3324731 X X false false false 9598833 487574 9111259 2116135 960348 1155788 10267047 0 ACCRUED VACATION / PAYROLL TAX 41226 INCURRED BUT NOT REPORTED CLAIMS 16949000 PREMIUMS PAYABLE 11909 UBS LOAN ACCOUNT 5480210 22482345 false false false MARIA JIMENEZ coo 348940 0 15750 0 0 0 31692 0 10438 0 406820 0 0 0 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 F TRUSTEES 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 2C THE 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 9 AUDIT IS NOT COMPLETE AT TIME OF FILING THE FORM 990 AND NET ASSETS WERE ADJUSTED FOR THE RETURN. SEE SUPPLEMENTAL PAGE false false false false false false false false false false false false false false true false false false false SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: IN 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 POA