SAN DIEGO CITY EMPLOYEES RETIREE MEDICAL TRUST: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
SAN DIEGO CITY EMPLOYEES RETIREE MEDICAL TRUST (EIN 45-4698959)
Tax period
2017-04-01 to 2018-03-31
Filed
2018-11-06
IRS object ID
201823109349302047
Schema version
2017v2.3
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)
Return2018-11-06T14:55:46-06:00ReturnTs
Tax Period End2018-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14747 EXECUTIVE DRIVE SUITE 1300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92121ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN454698959EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAN DIEGO CITY EMPLOYEES 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)
PersonDEBRA BEVIERPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone6192780021PhoneNum
Signature2018-11-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICIA J MAYERPreparerPersonNm
PTINP00188643PTIN
Phone8586271400PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address12.129.7.100IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-05IPDt
IP Tm14:23:23IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id5AA2B9289D373ED9AECE1682C470BAAD2873C4EEAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerDEBRA BEVIERPrincipalOfficerNm

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$40,839,271GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTP://SDRMT.RETIREETRUST.COM/WebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2011FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE EMPLOYEE WELFARE BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$23,111,486PYProgramServiceRevenueAmt
CY Program Service Revenue$21,714,998CYProgramServiceRevenueAmt
PY Investment Income$2,253,074PYInvestmentIncomeAmt
CY Investment Income$3,091,777CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$25,364,560PYTotalRevenueAmt
CY Total Revenue$24,806,775CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$2,716,532PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$3,651,698CYBenefitsPaidToMembersAmt
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$342,402PYOtherExpensesAmt
CY Other Expenses$411,821CYOtherExpensesAmt
PY Total Expenses$3,058,934PYTotalExpensesAmt
CY Total Expenses$4,063,519CYTotalExpensesAmt
PY Revenues Less Expenses$22,305,626PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$20,743,256CYRevenuesLessExpensesAmt
Total Assets BOY$125,139,514TotalAssetsBOYAmt
Total Assets EOY$150,084,297TotalAssetsEOYAmt
Total Liabilities BOY$2,531TotalLiabilitiesBOYAmt
Total Liabilities EOY$311TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$125,136,983NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$150,083,986NetAssetsOrFundBalancesEOYAmt
MissionTHE 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE EMPLOYEE WELFARE BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS (1,637 PARTICIPANTS AT 3/31/18).Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
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
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
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
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MCGREGOR AND ASSOCIATES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6192780021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11843 HOTEL CIRCLE SOUTH SUITE 300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92108ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DEBRA BEVIER
CHAIRMAN1.0040.00Yes (X)Yes (X)$0$157,000$0
MICHAEL ZUCCHET
SECRETARY1.0040.00Yes (X)Yes (X)$0$247,975$27,277
JAMES GARTLAND THRU 218
TRUSTEE1.0040.00Yes (X)$0$0$0
FRANKLIN LAMBERTH THRU 1117
TRUSTEE1.0040.00Yes (X)$0$0$0
LOUIS MAGGI
TRUSTEE1.0040.00Yes (X)$0$124,974$0
MAUREEN HODGES AS OF 218
TRUSTEE1.0040.00Yes (X)$0$58,384$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$588,333TotReportableCompRltdOrgAmt
Total Other Compensation$27,277TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
WELLS FARGO ADVISORS
888 PROSPECT STREET SUITE 3301LA JOLLACA92037INVESTMENT ADVISOR$207,609
MCGREGOR AND ASSOCIATES INC
1843 HOTEL CIRCLE SOUTH SUITE 300SAN DIEGOCA92108ADMINISTRATOR$105,452
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEMPLOYER CONTRIBUTIONSDesc
Business525100BusinessCd
Total Revenue Column$21,714,998TotalRevenueColumnAmt
Related Or Exempt Func Income$21,714,998RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$21,714,998TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,126,851TotalRevenueColumnAmt
Exclusion$3,126,851ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$15,997,422SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$16,032,496SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$35,074SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$35,074TotalRevenueColumnAmt
Exclusion-$35,074ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,806,775TotalRevenueColumnAmt
Related Or Exempt Func Income$21,714,998RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,091,777ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$3,651,698TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$38,297TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,250TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$207,609TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,073TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$172TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,234TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
CONTRACT ADMINISTRATION$105,452
ACTUARIAL FEES$14,000
TAXES, FILING FEES & DU$734

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,063,519TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,828,676BOYAmt
EOY$4,677,095EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$175,933BOYAmt
EOY$19,125,849EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,185,395BOYAmt
EOY$1,016,627EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$71,101BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$117,878,409BOYAmt
EOY$125,264,726EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$125,139,514BOYAmt
EOY$150,084,297EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,531BOYAmt
EOY$311EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,531BOYAmt
EOY$311EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

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$125,136,983BOYAmt
EOY$150,083,986EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$125,136,983BOYAmt
EOY$150,083,986EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$125,139,514BOYAmt
EOY$150,084,297EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$20,743,256ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$4,203,747NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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$28,802,913TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$4,203,747NetUnrealizedGainsInvstAmt
Revenue Not Reported$4,203,747RevenueNotReportedAmt
Revenue Subtotal$24,599,166RevenueSubtotalAmt
Investment Expenses Not Incld$207,609InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$207,609RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$24,806,775TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,855,910TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,855,910ExpensesSubtotalAmt
Investment Expenses Not Incld2$207,609InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$207,609ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,063,519TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE TRUST FOLLOWS ASC 740-10 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DEBRA BEVIER
CHAIRMAN$0$157,000$0$0$0$0$0$0$0$0$0$157,000$0$0
MICHAEL ZUCCHET
SECRETARY$0$233,623$0$0$0$14,352$0$27,277$0$0$0$275,252$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHERE 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 11BTRUSTEES 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 12CTHE 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 2017.
FORM 990, PART VI, SECTION B, LINE 15THE TRUST DOES NOT COMPENSATE ANY PERSONS, ACCORDINGLY A FORMAL COMPENSATION DETERMINATION PROCESS IS NOT NECESSARY.
FORM 990, PART VI, SECTION C, LINE 19THE 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. 3 OF 4 TRUSTEES AS OF 3/31/18 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
AFSCME LOCAL 127
3737 CAMINO DEL RIO SOUTH 4TH FLOORSAN DIEGOCA92108LABOR ORGANIZATIONCA501(C)(5)N/A0
CALIFORNIA TEAMSTERS LOCAL 911
9900 FLOWER STBELLFLOWERCA90706LABOR ORGANIZATIONCA501(C)(5)N/A0
DEPUTY CITY ATTORNEYS ASSOCIATION
615 C STREETSAN DIEGOCA92101LABOR ORGANIZATIONCA501(C)(5)N/A0
SAN DIEGO MUNICIPAL EMPLOYEES ASSOCIATION
9620 CHESAPEAKE DR STE 203SAN DIEGOCA92123LABOR ORGANIZATIONCA501(C)(5)N/A0
SAN DIEGO POLICE OFFICERS ASSOCIATION
8388 VICKERS STSAN DIEGOCA92111LABOR ORGANIZATIONCA501(C)(9)N/A0
CITY OF SAN DIEGO (CONTRIBUTING EMPLOYER)
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 OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
AFSCME LOCAL 127
S$5,574,554CASH
CALIFORNIA TEAMSTERS LOCAL 911
S$618,141CASH
DEPUTY CITY ATTORNEYS ASSOCIATION
S$100,068CASH
SAN DIEGO MUNICIPAL EMPLOYEES ASSOCIATION
S$10,315,231CASH
SAN DIEGO POLICE OFFICERS ASSOCIATION
S$5,106,700CASH

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