2023-11-14T18:16:00-06:00 2022-12-31 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2022-01-01 330660405 ORANGE COUNTY EMPLOYEES ASSOCIATION HEALTH AND WELFARE TRUST ORAN 7148353355 CO JENNIFER BETANCOURT SANTA ANA CA 92701 ELIZABETH COOPER-BUTLER CHAIR 7148353355 2023-11-07 1 ELIZABETH COOPER-BUTLER 999009999 0 CATHERINE L GRAY CPA P01294460 9094664410 2023-11-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH COOPER-BUTLER C/O JENNIFER BETANCOURT SANTA ANA CA 92701 17787150 0 X N/A X 1998 CA TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. 7 7 0 7 838376 0 0 0 16407158 16770313 759625 838376 122370 178461 17289153 17787150 0 0 10910899 14229025 0 0 0 0 0 2206787 2328142 13117686 16557167 4171467 1229983 45817870 43441291 34614 77000 45783256 43364291 NONE 0 0 TO PROVIDE HEALTH AND WELFARE BENEFITS TO APPROXIMATELY 13,544 ELIGIBLE PARTICIPANTS COVERED UNDER THE AGREEMENT WITH THE ORANGE COUNTY EMPLOYEES ASSOCIATION. 0 0 0 0 0 0 0 0 0 1 0 0 1 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 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 0 0 0 X JENNIFER BETANCOURT 7148353355 C/O JENNIFER BETANCOURT SANTA ANA CA 92701 X X MARIA CORONA SECRETARY; BOARD LIAISON 5.00 X X 0 0 0 IRISS BARRIGA TRUSTEE 5.00 X 0 0 0 JOSE GOMEZ TRUSTEE 5.00 X 0 0 0 LANI NGUYEN TRUSTEE 5.00 X 0 0 0 ELIZABETH COOPER-BUTLER CHAIRMAN 5.00 X X 0 0 0 ESPERANZA MARTINEZ TRUSTEE 5.00 X 0 0 0 ANGELO LUGO TRUSTEE 5.00 X 0 0 0 0 0 0 0 0 0 0 ORANGE COUNTY EMPLOYEES ASSOCIATION 830 NORTH ROSS STREET SANTA ANA CA 92701 TPA 1081500 BROWN & BROWN PO BOX 743044 LOS ANGELES CA 900743044 BENEFITS CONSULTANT 111000 2 PARTICIPANT CONTRIBUTIONS 9447273 9447273 EMPLOYER CONTRIBUTIONS 7220896 7220896 COBRA CONTRIBUTIONS 102144 102144 16770313 838376 838376 OTHER INCOME 178461 178461 178461 17787150 16948774 838376 0 14229025 1081500 48130 688036 105240 74923 33797 11886 PARTICIPANT EDUCATION 262244 OTHER 22386 16557167 8322455 8819444 13171853 12433052 593147 614129 7364 5927 260342 186242 107896 74100 20049069 17797553 3566086 3697086 45817870 43441291 34614 77000 34614 77000 X 0 0 0 0 45783256 43364291 45783256 43364291 45817870 43441291 1229983 -3648948 0 X X 0 1 X 1 0 260342 186242 74100 74100 DEPOSITS WITH INSURANCE COMPANIES 3697086 3697086 X 14138202 -3648948 -3648948 17787150 0 17787150 16557167 0 16557167 0 16557167 PART X, LINE 2: THE TRUST HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. THE TRUST ADMINISTRATOR BELIEVES THAT THE TRUST HAS NOT TAKEN UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS AS A TAX LIABILITY. INFORMATIONAL TAX RETURNS, FOR TAX YEARS FOR WHICH THE APPLICABLE STATUTES OF LIMITATIONS HAVE NOT EXPIRED, ARE SUBJECT TO EXAMINATION BY AUTHORITIES. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES CONTROL OF MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS OR TRUSTEES, OR KEY EMPLOYEES TO THE CONTRACT ADMINISTRATOR, ORANGE COUNTY EMPLOYEES ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE TRUSTEES DESIGNATE THE ADMINSTRATOR TO REVIEW THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THROUGH DISCUSSIONS WITH TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990 PART VII SECTION A COLUMN E AND F TRUSTEES OF THE TRUST ARE EMPLOYEES OF CONTRIBUTING EMPLOYERS THAT ARE CONSIDERED RELATED ORGANIZATIONS UNDER THE DEFINITIONS IN SCHEDULE R. THE TRUST IS UNABLE TO REPORT COMPENSATION AND BENEFITS PAID TO THE TRUSTEES BY RELATED ORGANIZATIONS AS IT WAS UNABLE TO OBTAIN THE INFORMATION AFTER MAKING REASONABLE EFFORTS. THE TRUST REQUESTED THE COMPENSATION INFORMATION FROM THE TRUSTEE(S) BY PROVIDING A QUESTIONNAIRE REQUESTING THE REQUIRED INFORMATION ALONG WITH INSTRUCTIONS TO EXPLAIN THE INFORMATION NEEDED. THE QUESTIONNAIRES FOR THE TRUSTEES WERE NOT RECEIVED BACK PRIOR TO FILING THE TAX RETURN. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR. ORANGE COUNTY EMPLOYEES ASSOCIATION 830 NORTH ROSS STREET SANTA ANA CA 92701 951685796 ADMINISTRATOR CA 501(C)(5) N/A 0 COUNTY OF ORANGE ORANGE COUNTY FIRE AUTHORITY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 OCEA GENERAL FUND P 1081500 ACTUAL AMOUNT