2023-10-11T12:21:31-05:00 2022-12-31 910189318 MOSS ADAMS LLP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2022-01-01 942381827 LEGAL DEFENSE FUND OF THE PEACE OFFICERS RESEARCH ASSOCIATION OF CALIFORNIA LEGA 2097745600 PO BOX 4859 SANTA ROSA CA 95402 FRED ROWBOTHAM CHAIRMAN 2097745600 2023-10-10 1 FRED ROWBOTHAM 999009999 1 TRACY S PAGLIA P00366884 9165038100 2023-10-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z FRED ROWBOTHAM PO BOX 4859 SANTA ROSA CA 95402 34617160 0 X HTTPS://WWW.PORACLDF.ORG/ X 1974 CA THE PLAN IS A HEALTH AND WELFARE EMPLOYEE BENEFIT PLAN OFFERING GROUP PREPAID LEGAL SERVICES TO ACTIVE, RESERVE AND RETIRED PEACE OFFICERS OR PUBLIC SAFETY PERSONNEL. 5 5 0 6 0 0 0 0 22586012 23079677 2834555 805140 0 0 25420567 23884817 0 0 14710440 14249079 0 0 0 0 0 4145751 3996919 18856191 18245998 6564376 5638819 60924211 55297884 4479494 4614111 56444717 50683773 NONE 0 0 PREPAID LEGAL SERVICES - LEGAL FEES INCURRED IN CONNECTION WITH CLAIMS AGAINST MEMBERS ARISING FROM EMPLOYMENT-RELATED INCIDENTS ARE PAID WITH PROCEEDS GENERATED THROUGH MEMBERSHIP CONTRIBUTIONS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 204 0 1 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 1 1 1 0 0 0 0 1 1 1 0 1 0 0 0 X LEGAL DEFENSE ADMINISTRATORS INC 2097745600 PO BOX 4859 SANTA ROSA CA 95402 X FRED ROWBOTHAM CHAIRMAN 20.00 0.00 X X 0 0 0 TODD FRAIZER VICE CHAIR 15.00 0.00 X X 0 0 0 RUDOLPH BOJORQUEZ TRUSTEE 5.00 0.00 X 0 0 0 BARRY DONELAN TRUSTEE 10.00 0.00 X 0 0 0 DAVID J WOZNIAK TRUSTEE 5.00 0.00 X 0 0 0 0 0 0 0 0 0 0 LEGAL DEFENSE ADMINISTRATORS INC PO BOX 4859 SANTO ROSA CA 95402 CONTRACT ADMINISTRATOR 3216099 FISHER INVESTMENTS 5525 NW FISHER CREEK DRIVE CAMAS WA 98607 INVESTMENT ADVISOR 336082 SALTZMAN & JOHNSON 1141 HARBOR BAY PKWY ALAMEDA CA 94502 LEGAL 108392 3 MEMBERSHIP CONTRIBUTION 900099 23079677 23079677 23079677 1248933 1248933 10288550 10732343 -443793 -443793 -443793 23884817 23079677 0 805140 X 14249079 108879 61352 336082 3089801 35681 220 290776 32528 NEWSLETTER 41600 18245998 2138566 3929002 6987341 6738873 37338 52344 51608202 44376799 152764 200866 60924211 55297884 156972 126825 4322522 4487286 4479494 4614111 X 56444717 50683773 0 0 0 0 56444717 50683773 60924211 55297884 X 5638819 -11402310 2547 X X 0 1 X 1 0 0 X 12146425 -11402310 -11402310 23548735 336082 336082 23884817 17907369 0 17907369 336082 2547 338629 18245998 PART X, LINE 2: IN ACCORDANCE WITH GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE PLAN ADMINISTRATOR EVALUATED THE PLAN'S TAX POSITIONS AND DOES NOT BELIEVE THE PLAN HAS ANY UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE OR ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: PY CONSULTING FEES REFUND 2,547. FORM 990, PART VI, SECTION A, LINE 7A THERE SHALL BE FIVE TRUSTEES, ONE REPRESENTATIVE ELECTED FROM EACH OF THE REGIONS OF THE POLICE OFFICERS RESEARCH ASSOCIATION OF CALIFORNIA (PORAC/PLAN SPONSOR), ACCORDING TO THE PORAC BY-LAWS, AND ONE PERSON APPOINTED BY THE BOARD OF DIRECTORS OF PORAC FROM THE BOARD OF DIRECTORS. ONLY THE APPOINTED TRUSTEE MAY BE A MEMBER OF THE PORAC BOARD OF DIRECTORS. A PERSON SHALL BE ELIGIBLE TO BE ELECTED OR APPOINTED AS A TRUSTEE IF HE OR SHE IS AT THE TIME OF ELECTION OR APPOINTMENT (A) A MEMBER OF PORAC, (B) A REGULARLY EMPLOYED, SWORN, FULL-TIME ACTIVE PEACE OFFICER, (C) A PARTICIPANT OF THE LEGAL DEFENSE FUND, AND (D) IF HE OR SHE AT THE TIME OF ELECTION OR APPOINTMENT HAS FILED A WRITTEN DISCLOSURE OF GIFTS AND GRATUITIES PURSUANT TO RULES AND PROCEDURES ADOPTED BY THE BOARD OF TRUSTEES. IF THE TERM OF A TRUSTEE IS AUTOMATICALLY TERMINATED PURSUANT TO THIS ARTICLE, THE VACANCY SHALL BE FILLED BY APPOINTMENT IF HE REPRESENTS THE BOARD OF DIRECTORS, OR BY ELECTION IF HE REPRESENTS A PORAC REGION; SAID APPOINTMENT TO BE MADE OR ELECTION PROCESS TO BE COMMENCED WITHIN 30 DAYS OF THE OCCURRENCE OF THE VACANCY. FORM 990, PART VI, SECTION A, LINE 7B THE TRUST AGREEMENT MAY BE AMENDED OR TERMINATED AT ANY TIME BY ACTION OF THE TRUSTEES. WRITTEN NOTICE SHALL BE GIVEN TO THE BOARD OF DIRECTORS OF PORAC AT LEAST 30 DAYS BEFORE THE EFFECTIVE DATE OF SUCH AMENDMENT. FORM 990, PART VI, SECTION A, LINE 8B THE LEGAL DEFENSE FUND HAS NO OTHER COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIRMAN REVIEWS THE FORM 990 AND COMPARES TO THE TRUST'S AUDITED FINANCIAL STATEMENTS FOR COMPLETENESS AND ACCURACY BEFORE SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY REQUIRES A TRUSTEE WHO DETERMINES OR SUSPECTS THAT HE OR SHE POSSESSES AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST GIVING RISE TO THE CONFLICT AND DISCLOSE ALL RELEVANT FACTS PRIOR TO ENTERING INTO ANY PROPOSED TRANSACTION OR ARRANGEMENT OR, IF LATER, AS SOON AS THE ACTUAL OR POTENTIAL CONFLICT IS RECOGNIZED. IN ADDITION, AT LEAST ONCE ANNUALLY, TRUSTEES WILL DISCLOSE IN WRITING ANY RELATIONSHIPS OR INTERESTS THAT COULD GIVE RISE TO A CONFLICT. THE TRUSTEE MAY PROCEED WITH OR CONTINUE A TRANSACTION DESPITE THE PRESENCE OF A CONFLICT OF INTEREST IF ALL OF THE FOLLOWING ARE OBSERVED: THE CONFLICTING INTEREST IS FULLY DISCLOSED AND DOCUMENTED IN WRITING, THE TRUSTEE OR FIDUCIARY WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION, AND THE BOARD DETERMINES THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE FUND AND THE TERMS OF THE TRANSACTION ARE FAIR WITH RESPECT TO TERMS AVAILABLE THROUGH ARM LENGTH TRANSACTIONS IN THE MARKETPLACE. EACH TRUSTEE AND ALL NEW NEWLY-APPOINTED TRUSTEES SHALL SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S FINANCIAL INFORMATION IN THE FORM OF A SUMMARY ANNUAL REPORT IS PROVIDED TO PARTICIPANTS ON AN ANNUAL BASIS. A FULL SET OF FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE TO PARTICIPANTS UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS 29,007. CONTRACT ADMINISTRATOR 3,060,794. FORM 990, PART XI, LINE 9: PY CONSULTING FEES REFUND 2,547. FORM 990, PART XI, LINE 2C: THE BOARD OF TRUSTEES ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THERE IS NO SEPARATE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 13: THE TRUST IS SUBJECT TO ERISA SECTION 510, HENCE THE TRUST DOES NOT HAVE A SEPARATE WRITTEN WHISTLEBLOWER POLICY. FORM 990, PART VI, SECTION B, LINE 14: THE TRUST'S DOCUMENT RETENTION AND DESTRUCTION POLICY IS COVERED IN THE ARTICLE V, SECTION 11 OF THE TRUST AGREEMENT. FORM 990, PART VI, SECTION B, LINE 15: NO COMPENSATION IS PAID TO ANY TRUSTEES OR OFFICERS. THE TRUST HAS NO EMPLOYEES.