SAN DIEGO COUNTY PUBLIC SAFETY RETIREE MEDICAL TR: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
SAN DIEGO COUNTY PUBLIC SAFETY RETIREE MEDICAL TR (EIN 46-4728761)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-04
IRS object ID
202023099349302727
Schema version
2019v5.1
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)
Return2020-11-04T19:06:03-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13130 CROW CANYON PL STE 300AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP945831386ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN464728761EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAN DIEGO COUNTY PUBLIC SAFETY RETIREEBusinessNameLine1Txt
Business Name Line2MEDICAL TRUSTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSANDBusinessNameControlTxt
Phone6192780021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11843 HOTEL CIRCLE SOUTH NO 300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92108ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID SCHALLERPersonNm
Person TitleCHAIRPersonTitleTxt
Phone6192780021PhoneNum
Signature2020-11-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHERESA MONTGOMERYPreparerPersonNm
PTINP00232100PTIN
Phone9254804000PhoneNum
Preparation2020-11-04PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address99.110.55.147IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-04IPDt
IP Tm17:41:01IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id327E456370A643C83A1BB4325D39191A230D016AAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID SCHALLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11843 HOTEL CIRCLE SOUTH NO 300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92108ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$17,554,402GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2014FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE REIMBURSEMENT FOR HEALTH INSURANCE PREMIUMS AND MEDICAL EXPENSESActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,483,213PYProgramServiceRevenueAmt
CY Program Service Revenue$2,553,479CYProgramServiceRevenueAmt
PY Investment Income$347,496PYInvestmentIncomeAmt
CY Investment Income$1,486,549CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,830,709PYTotalRevenueAmt
CY Total Revenue$4,040,028CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$207,063PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$170,243CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$259,413PYOtherExpensesAmt
CY Other Expenses$264,804CYOtherExpensesAmt
PY Total Expenses$466,476PYTotalExpensesAmt
CY Total Expenses$435,047CYTotalExpensesAmt
PY Revenues Less Expenses$2,364,233PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,604,981CYRevenuesLessExpensesAmt
Total Assets BOY$11,347,843TotalAssetsBOYAmt
Total Assets EOY$15,894,677TotalAssetsEOYAmt
Total Liabilities BOY$1,353TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,182TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$11,346,490NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$15,893,495NetAssetsOrFundBalancesEOYAmt
MissionTHE PRIMARY PURPOSE OF THE TRUST IS TO PAY A PORTION OR ALL OF THE COST ASSOCIATED WITH HEALTH INSURANCE PREMUMS OR MEDICAL EXPENSES INCURRED RETIREES, THEIR DEPENDENTS AND OR THEIR BENEFICIARIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$170,243ExpenseAmt
DescREIMBURSEMENT OF RETIREES HEALTH INSURANCE PREMIUMS OR MEDICAL EXPENSES FOR APPROXIMATELY 4,500 RETIREES.Desc
Total Program Service Expenses$170,243TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MCGREGOR & ASSOCIATES A GALLAGHER COMPANYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6192780021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11843 HOTEL CIRCLE SOUTH NO 300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92108ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID SCHALLER
CHAIR2.00Yes (X)Yes (X)$0$0$0
JOSE ROBLES
TRUSTEE2.00Yes (X)$0$0$0
SCOTT LAUDNER
TRUSTEE2.00Yes (X)$0$0$0
MARLON MCCURDY
TRUSTEE2.00Yes (X)$0$0$0
SCOTT STALLMAN
TRUSTEE2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MCGREGOR & ASSOCIATES A GALLAGHER COMPA
1843 HOTEL CIRCLE SOUTH STE300SAN DIEGOCA92108ADMINISTRATIVE FEES$111,691
WELLS FARGO ADVISORS
888 PROSPECT ST STE301LA JOLLACA92037INVESTMENT ADVISOR FEES$107,275
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
POOLED CONTRIBUTIONS900099$2,433,540$2,433,540
INDIVIDUAL CONTRIBUTIONS900099$114,551$114,551
SELF PAY - COBRA900099$5,388$5,388
FieldValueIRS element (for citing)
Total Program Service Revenue$2,553,479TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$280,314TotalRevenueColumnAmt
Exclusion$280,314ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$14,720,609SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$13,514,374SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,206,235SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,206,235TotalRevenueColumnAmt
Related Or Exempt Func Income$1,206,235RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,040,028TotalRevenueColumnAmt
Related Or Exempt Func Income$3,759,714RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$280,314ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$170,243TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$111,691TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$12,720TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,500TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$107,275TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,985TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,758TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
PRINTING, POSTAGE, AND$7,551
INVESTMENT WITHHOLDING$7,264
DUES - IFEBP$1,050

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$435,047TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,975BOYAmt
EOY$5,000EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,932,875BOYAmt
EOY$821,838EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$33,376BOYAmt
EOY$40,265EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,050BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$9,375,567BOYAmt
EOY$15,027,574EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,347,843BOYAmt
EOY$15,894,677EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,353BOYAmt
EOY$1,182EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,353BOYAmt
EOY$1,182EOYAmt
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$11,346,490BOYAmt
EOY$15,893,495EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,346,490BOYAmt
EOY$15,893,495EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,347,843BOYAmt
EOY$15,894,677EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,604,981ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$942,024NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,867,513TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$942,024NetUnrealizedGainsInvstAmt
Revenue Not Reported$942,024RevenueNotReportedAmt
Revenue Subtotal$3,925,489RevenueSubtotalAmt
Investment Expenses Not Incld$107,275InvestmentExpensesNotIncldAmt
Other Revenues Not Included$7,264OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$114,539RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,040,028TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$320,508TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$320,508ExpensesSubtotalAmt
Investment Expenses Not Incld2$107,275InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$7,264OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$114,539ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$435,047TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:INVESTMENT WITHHOLDING 7,264.
PART XII, LINE 4B - OTHER ADJUSTMENTS:INVESTMENT WITHHOLDING 7,264.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE ORGANIZATION DELEGATES CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISON OF OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES TO THE CONTRACT ADMINISTRATOR, MCGREGOR & ASSOCIATES, A GALLAGHER COMPANY.
FORM 990, PART VI, SECTION A, LINE 8BTHE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO FILING THE FORM 990, THE FORM IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CTHE TRUST AND THE BOARD OF TRUSTEES MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING THE TRUSTEES TO COMPLETE AND SIGN A DISCLOSURE FORM AND UPDATE THE FORM ANNUALLY OR WHENEVER THE INFORMATION REGARDING POTENTIAL CONFLICT OF INTEREST POLICY CHANGES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST.
FORM 990, PART VII, SECTION ATHE TRUST DOES NOT REGULARLY RECEIVE INFORMATION REGARDING COMPENSATION RECEIVED BY THE TRUSTEES FROM PARTICIPATING EMPLOYERS. THE TRUSTEES RECEIVE ALL THEIR COMPENSATION SOLELY CONNECTED WITH THEIR RESPECTED ASSOCIATION. IN THEIR ROLE AS TRUSTEE, THEY ARE FIDUCIARIES AND SUBJECT TO LEGAL PROHIBITIONS AGAINST SELF DEALINGS. THEY SERVE ON A VOLUNTEER BASIS AS TRUST FIDUCIARIES; THEY DO NOT RECEIVE ANY ADDITIONAL COMPENSATION FROM THEIR EMPLOYERS OR ANY OTHER PARTY FOR THEIR SERVICES ON THE BOARD OF TRUSTEES. FURTHER, THE TRUST HAS A CONFLICT OF INTEREST POLICY, WHICH REQUIRES THE TRUSTEES TO DISCLOSE ANY FINANCIAL ARRANGEMENS THAT WOULD CREATE A CONFLICT OF INTEREST.
FORM 990, PART XII LINE 2CTHE BOARD OF TRUSTEES ASSUMES RESPONSIBILTY FOR OVERSEEING THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdControlled OrganizationControlledOrganizationInd
DEPUTY SHERIFFS' ASSOCIATION OF SAN DIEGO COUNTY
13881 DANIELSON STREETPOWAYCA92064CONTRIBUTING EMPLOYERCA0
SAN DIEGO COUNTY SUPERVISING PROBATION OFFICERS ASSOCIATION
8690 AERO DRIVE SUITE 115-313SAN DIEGOCA92123CONTRIBUTING EMPLOYERCA0
SAN DIEGO COUNTY PROBATION OFFICERS' ASSOCIATION
8388 VICKERS STREETSAN DIEGOCA92111CONTRIBUTING EMPLOYERCA0
SAN DIEGO COUNTY DISTRICT ATTORNEY INVESTIGATORS ASSOCIATION
501 W BROADWAY SUITE A 393SAN DIEGOCA92101CONTRIBUTING EMPLOYERCA0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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