LEGAL DEFENSE FUND OF THE PEACE OFFICERS RESEARCH ASSN OF CALIF: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- LEGAL DEFENSE FUND OF THE PEACE OFFICERS RESEARCH ASSN OF CALIF (EIN 94-2381827)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-10-12
- IRS object ID
- 202222869349300112
- Schema version
- 2021v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-10-12T18:41:15-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | 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 | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942381827 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGAL DEFENSE FUND OF THE PEACE OFFICERS | BusinessNameLine1Txt |
| Business Name Line2 | RESEARCH ASSOCIATION OF CALIFORNIA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 2097745600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4859 | AddressLine1Txt |
| City | SANTA ROSA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95402 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRED ROWBOTHAM | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2097745600 | PhoneNum |
| Signature | 2022-10-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | FRED | PersonFirstNm |
| Person Last | ROWBOTHAM | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TRACY S PAGLIA | PreparerPersonNm |
| PTIN | P00366884 | PTIN |
| Phone | 9165038100 | PhoneNum |
| Preparation | 2022-10-04 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | FRED ROWBOTHAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4859 | AddressLine1Txt |
| City | SANTA ROSA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $77,335,536 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTPS://WWW.PORACLDF.ORG/ | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 6 | 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 | $22,994,488 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,586,012 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,655,814 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,834,555 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $24,650,302 | PYTotalRevenueAmt |
| CY Total Revenue | $25,420,567 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $13,656,427 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $14,710,440 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,238,595 | PYOtherExpensesAmt |
| CY Other Expenses | $4,145,751 | CYOtherExpensesAmt |
| PY Total Expenses | $16,895,022 | PYTotalExpensesAmt |
| CY Total Expenses | $18,856,191 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $7,755,280 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,564,376 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $53,033,306 | TotalAssetsBOYAmt |
| Total Assets EOY | $60,924,211 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,714,763 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,479,494 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $48,318,543 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $56,444,717 | NetAssetsOrFundBalancesEOYAmt |
| Mission | NONE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | 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. | Desc |
| 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 | 0 | 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 | 0 | 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 | 198 | 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | 0 | 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 | 0 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGAL DEFENSE ADMINISTRATORS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2097745600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4859 | AddressLine1Txt |
| City | SANTA ROSA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| FRED ROWBOTHAM | ||||||
| CHAIRMAN | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRIS COULTER | ||||||
| VICE CHAIR (DEPARTED 11/20/2021) | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TODD FRAIZER | ||||||
| VICE CHAIR (AS OF 11/20/2021) | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RUDOLPH BOJORQUEZ | ||||||
| TRUSTEE (AS OF 11/20/2021) | 5.00 | Yes (X) | $0 | $0 | $0 | |
| BARRY DONELAN | ||||||
| TRUSTEE | 10.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID J WOZNIAK | ||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | 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 |
|---|---|---|---|---|---|
| LEGAL DEFENSE ADMINISTRATORS INC | |||||
| PO BOX 4859 | SANTO ROSA | CA | 95402 | CONTRACT ADMINISTRATOR | $2,942,088 |
| FISHER INVESTMENTS | |||||
| 5525 NW FISHER CREEK DRIVE | CAMAS | WA | 98607 | INVESTMENT ADVISOR | $270,766 |
| NEVADA PROPERTY 1 LLC DBA THE COSMOPOLIT | |||||
| 3708 LAS VEGAS BLVD S | LAS VEGAS | NV | 89109 | EVENT SPACE & RELATED SERVICES FOR 2021 | $133,801 |
| SALTZMAN & JOHNSON | |||||
| 1141 HARBOR BAY PKWY | ALAMEDA | CA | 94502 | LEGAL | $110,716 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP CONTRIBUTION | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $22,586,012 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,586,012 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,586,012 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $928,516 | TotalRevenueColumnAmt |
| Exclusion | $928,516 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $53,821,008 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $51,914,969 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,906,039 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,906,039 | TotalRevenueColumnAmt |
| Exclusion | $1,906,039 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,420,567 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,586,012 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,834,555 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,710,440 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,716 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,483 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,080 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,757,564 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,432 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,786 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $847,580 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,932 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| NEWSLETTER | $35,200 |
| PLAN DOCUMENT EXPENSE | $978 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,856,191 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,997,886 | BOYAmt |
| EOY | $2,138,566 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,456,638 | BOYAmt |
| EOY | $6,987,341 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,032 | BOYAmt |
| EOY | $37,338 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,547,750 | BOYAmt |
| EOY | $51,608,202 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $152,764 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,033,306 | BOYAmt |
| EOY | $60,924,211 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,786 | BOYAmt |
| EOY | $156,972 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,683,977 | BOYAmt |
| EOY | $4,322,522 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,714,763 | BOYAmt |
| EOY | $4,479,494 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,318,543 | BOYAmt |
| EOY | $56,444,717 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,318,543 | BOYAmt |
| EOY | $56,444,717 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,033,306 | BOYAmt |
| EOY | $60,924,211 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $6,564,376 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,536,798 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $25,000 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $26,677,285 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,536,798 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,536,798 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,140,487 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $280,080 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $280,080 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,420,567 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,551,111 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,551,111 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $280,080 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $25,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $305,080 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $18,856,191 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 25,000. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 22,457. CONTRACT ADMINISTRATOR 2,735,107. |
| FORM 990, PART XI, LINE 9: | PY CONSULTING FEES REFUND 25,000. |
| 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. |
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