2018-02-13T00:07:38-06:00 2017-03-31 910189318 Moss Adams LLP 4747 Executive Drive Suite 1300 San Diego CA 92121 990 2016-04-01 454698959 SAN DIEGO CITY EMPLOYEES RETIREE MEDICAL TRUST SAND 6192780021 8885 Rio San Diego Drive No 300 San Diego CA 92108 DEBRA BEVIER CHAIRMAN 6192780021 2017-12-19 1 Patricia J Mayer P00188643 8586271400 12.129.7.100 2017-12-19 20:51:22 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5AA2B9289D373ED9AECE1682C470BAAD2873C4EE 2016 2021-01-29 14:40:06Z DEBRA BEVIER 8885 Rio San Diego Drive No 300 San Diego CA 92108 113823903 0 X HTTP://SDRMT.RETIREETRUST.COM/ X 2011 CA TO PROVIDE EMPLOYEE WELFARE BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 5 0 0 0 0 0 0 0 23219608 23111486 1539145 2253074 0 0 24758753 25364560 0 0 1684975 2716532 0 0 0 0 0 391440 342402 2076415 3058934 22682338 22305626 100061348 125139514 1686 2531 100059662 125136983 THE TRUST PROVIDES AN ENTITY TO WHICH CONTRIBUTIONS FROM THE CITY AND PARTICIPATING EMPLOYEES ARE PAID AND THROUGH WHICH THE TRUSTEES CAN CREATE AND ADMINISTER ONE OR MORE EMPLOYEE WELFARE BENEFIT PLANS FOR THE PARTICIPANTS AND THEIR BENEFICIARIES. 0 0 TO PROVIDE EMPLOYEE WELFARE BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS (1,428 PARTICIPANTS AT 3/31/17). 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 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X MCGREGOR AND ASSOCIATES INC 6192780021 8885 RIO SAN DIEGO DRIVE SUITE 300 SAN DIEGO CA 92108 DEBRA BEVIER chairman 1.00 40.00 X X 0 157000 0 MICHAEL ZUCCHET secretary 1.00 40.00 X X 0 211438 34579 JAMES GARTLAND TRUSTEE 1.00 40.00 X 0 125000 0 FRANKLIN LAMBERTH TRUSTEE 1.00 40.00 X 0 63000 0 louis maggi tRUSTEE 1.00 40.00 X 0 102845 0 0 659283 34579 0 0 1 0 WELLS FARGO ADVISORS 888 PROSPECT STREET SUITE 3301 LA JOLLA CA 92037 INVESTMENT ADVISOR 182324 1 EMPLOYER CONTRIBUTIONS 525100 23111486 23111486 23111486 2534341 2534341 88178076 88459343 -281267 -281267 -281267 25364560 23111486 0 2253074 2716532 37432 17500 171104 10335 124 17210 CONTRACT ADMINISTRATION 88240 TAXES, FILING FEES & DU 457 3058934 4959997 5828676 2868562 175933 1722729 1185395 18254 71101 90491806 117878409 100061348 125139514 1686 2531 1686 2531 X 0 0 0 0 100059662 125136983 100059662 125136983 100061348 125139514 22305626 2771695 0 X 0 1 X 1 0 0 X 27965151 2771695 -171104 2600591 25364560 0 25364560 2887830 0 2887830 171104 171104 3058934 Part X, Line 2: THE TRUST FOLLOWS ASC 74010 IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE TRUST'S TAX POSITIONS AND CONCLUDED THAT THE TRUST HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. 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 2d - Other Adjustments: INVESTMENT EXPENSES -171,104. Part XII, Line 4b - Other Adjustments: INVESTMENT EXPENSES 171,104. 0 0 0 DEBRA BEVIER chairman 0 157000 0 0 0 0 0 0 0 0 0 157000 0 0 MICHAEL ZUCCHET secretary 0 211438 0 0 0 0 0 24122 0 10457 0 246017 0 0 Form 990, Part VI, Section A, line 7a THERE ARE FIVE TRUSTEES, EACH OF WHOM IS SELECTED BY ONE OF THE ASSOCIATIONS PARTICIPATING IN AND SPONSORING THE TRUST. IN THE EVENT OF EARLY TERMINATION OF APPOINTMENT, RESIGNATION, OR DEATH OF A TRUSTEE, THE BOARD OF DIRECTORS OF THE ASSOCIATION SHALL APPOINT A SUCCESSOR TRUSTEE FOR THE REMAINDER OF THAT TERM. THE APPOINTMENT OF A TRUSTEE MAY BE TERMINATED, AT ANY TIME, BY THE ENTITY WHICH ORIGINALLY MADE THE APPOINTMENT, ACCORDING TO SUCH ENTITY'S INTERNAL RULES, PROCEDURES, OR PRACTICES. Form 990, Part VI, Section B, line 11b TRUSTEES REVIEW FORM 990 AFTER THE CONTRACT ADMINISTRATOR HAS REVIEWED THE FORM 990 AND COMPARE TO THE CONTRACT ADMINISTRATOR'S REPORT. Form 990, Part VI, Section B, line 12c THE BOARD OF TRUSTEES MEETS REGULARLY TO REVIEW AND MONITOR TRUST ACTIVITIES. ALL BOARD MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS SHALL SUBMIT A SIGNED CONFLICT OF INTEREST DISCLOSURE ANNUALLY TO THE BOARD. IF A CONFLICT ARISES, THE MEMBER WITH A CONFLICT OF INTEREST WILL RECUSE THEMSELVES FROM THE DECISION MAKING PROCESS AND VOTING ON TRANSACTIONS. THERE HAVE BEEN NO INCIDENCES OF ANY CONFLICT IN 2016. Form 990, Part VI, Section B, line 15 THE TRUST DOES NOT COMPENSATE ANY PERSONS, ACCORDINGLY A FORMAL COMPENSATION DETERMINATION PROCESS IS NOT NECESSARY. Form 990, Part VI, Section C, line 19 THE TRUST MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, LINE 1B, INDEPENDENT VOTING MEMBERS: THERE ARE NO "INDEPENDENT" MEMBERS OF THE GOVERNING BODY DUE SOLELY TO THE INSTRUCTION THAT MEMBERS OF THE GOVERNING BODY CAN ONLY BE LISTED AS INDEPENDENT IF THEY DO NOT RECEIVE ANY COMPENSATION FROM A RELATED ORGANIZATION. THE TRUSTEES RECEIVE COMPENSATION FROM RELATED ORGANIZATIONS ONLY FOR THEIR SEPARATE EMPLOYMENT DUTIES WITH THOSE ORGANIZATIONS AND NOT FOR THEIR TIME SPENT ON TRUSTEE DUTIES. FOUR OF THE FIVE TRUSTEES WORK FOR THE CITY OF SAN DIEGO (A CONTRIBUTING EMPLOYER), BUT SERVE ON THE BOARD OF TRUSTEES AS VOLUNTEERS WITHOUT ANY DIRECTION OR APPOINTMENT FROM THE CITY. ALL TRUSTEES ARE VOLUNTEERS AND SERVE AS FIDUCIARIES WITH RESPONSIBILITIES UNDER ERISA TO ALL PLAN PARTICIPANTS AND NOT JUST RESPONSIBILITY FOR THE MEMBERS OF THE SPONSORING ORGANIZATION THAT APPOINTED THE TRUSTEE. THESE TRUSTEES WOULD MEET THE REQUIREMENTS OF THE VOLUNTEER EXCEPTION, APART FROM THE FACT THAT THE RELATED ORGANIZATION IS A NON-PROFIT ENTITY. AFSCME LOCAL 127 3737 CAMINO DEL RIO SOUTH 4TH FLOOR SAN DIEGO CA 92108 LABOR ORGANIZATION CA 501(c)(5) N/A 0 CALIFORNIA TEAMSTERS LOCAL 911 9900 FLOWER ST BELLFLOWER CA 90706 LABOR ORGANIZATION CA 501(c)(5) N/A 0 DEPUTY CITY ATTORNEYS ASSOCIATION 615 C STREET SAN DIEGO CA 92101 LABOR ORGANIZATION CA 501(c)(5) N/A 0 SAN DIEGO MUNICIPAL EMPLOYEES ASSOCIATION 9620 CHESAPEAKE DR STE 203 SAN DIEGO CA 92123 LABOR ORGANIZATION CA 501(c)(5) N/A 0 SAN DIEGO POLICE OFFICERS ASSOCIATION 8388 VICKERS ST SAN DIEGO CA 92111 LABOR ORGANIZATION CA 501(c)(9) N/A 0 CITY OF SAN DIEGO (CONTRIBUTING EMPLOYER) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 AFSCME LOCAL 127 S 5138970 CASH CALIFORNIA TEAMSTERS LOCAL 911 S 578161 CASH DEPUTY CITY ATTORNEYS ASSOCIATION S 273022 CASH SAN DIEGO MUNICIPAL EMPLOYEES ASSOCIATION S 10691442 CASH SAN DIEGO POLICE OFFICERS ASSOCIATION S 6428483 CASH