2018-04-11T15:37:15-05:00 2017-06-30 MILLER KAPLAN ARASE LLP 4123 LANKERSHIM BLVD NORTH HOLLYWOOD CA 916022828 990 2016-07-01 770377664 VENTURA COUNTY DEPUTY SHERIFFS' ASSOCIATION RETIREE MEDICAL REIMBURSEMENT PLAN % DANIEL THOMPSON & RICHARD SH VENT 8056399218 981 S Victoria Ave ventura CA 93003 LEIGHTON ARMSTRONG vice chairman 8056399218 2018-04-11 true Edmond Avaness CPA P00966890 8187692010 204.1.171.253 95416620181015000027 2018-04-11 P 895BD3731299A8643050337F2A99E55EAEE1AC5E 895BD3731299A8643050337F2A99E55EAEE1AC5E 2016 2021-01-29 14:40:06Z TRACY TOWNER 981 S VICTORIA AVE VENTURA CA 93003 9337957 false X N/A X 1992 CA SEE SCHEDULE O 5 5 2 0 0 0 0 2312541 2424296 384543 930449 0 0 2697084 3354745 0 0 1243847 1243151 24789 32517 0 0 0 228372 257655 1497008 1533323 1200076 1821422 25244592 28849553 796440 868668 24448152 27980885 X SEE SCHEDULE O false false SEE SCHEDULE O false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 3 0 true 2 true false false false false false false X 5 5 false false false false false false false true true false false true true true true true true false false false X DANIEL THOMPSON RICHARD SH 8056399218 981 S VICTORIA AVE ventura CA 93003 X LEIGHTON ARMSTRONG TRUSTEE 1.0 0.0 X 0 0 0 VERN MARKLEY TRUSTEE 1.0 0.0 X 0 0 0 DAN MCLAUGHLIN TRUSTEE 1.0 0.0 X 0 0 0 SCOTT PETERSON TRUSTEE 1.0 0.0 X 0 0 0 TRACY TOWNER TRUSTEE 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 900099 2379151 2379151 PARTICIPANT CONTRIBUTIONS 900099 45145 45145 2424296 779869 779869 0 0 0 0 0 6133792 5983212 150580 150580 150580 0 0 0 0 0 0 0 0 0 0 3354745 2424296 930449 0 0 0 1243151 0 0 29685 0 0 2832 0 12635 39700 0 0 177757 10000 0 1236 0 0 5952 0 0 115 0 0 0 9380 MISCELLANEOUS EXPENSES 880 1533323 135258 92059 507747 555571 0 0 191144 187408 0 0 0 0 757714 699967 0 0 11447 12509 1261 1261 23641282 27302039 0 0 0 0 0 0 0 0 25244592 28849553 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 796440 868668 796440 868668 X 0 0 0 0 24448152 27980885 24448152 27980885 25244592 28849553 1821422 1711311 X false true X true 1261 1261 0 BENEFITS PAYABLE 859869 ACCRUED INVESTMENT PURCHASES 8799 868668 X 5066056 1711311 1711311 3354745 3354745 1533323 1533323 1533323 PART X, LINE 2: THE PLAN IS TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(9) AND FROM THE STATE OF CALIFORNIA UNDER REVENUE AND TAXATION CODE SECTION 23701I; THEREFORE, NO PROVISION IS MADE FOR FEDERAL OR STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZED A TAX LIABLILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINTATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART I, LINE 1 AND PART III, LINES 1 AND 4A: THE VENTURA COUNTY DEPUTY SHERIFFS' ASSOCIATION RETIREE MEDICAL REIMBURSEMENT PLAN WAS ESTABLISHED BY AGREEMENT BETWEEN THE VENTURA COUNTY DEPUTY SHERIFFS' ASSOCIATION AND THE COUNTY OF VENTURA UNDER WHICH THE COUNTY AGREED TO MAKE CONTRIBUTIONS TO A TRUST ESTABLISHED FOR THE PURPOSE OF FUNDING A RETIREE MEDICAL REIMBURSEMENT PLAN FOR ELIGIBLE PARTICIPANTS. PART VI, LINE 11B: FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES OF THE PLAN. UPON APPROVAL, IT IS SIGNED AND FILED. PART VI, LINE 12C: TRUSTEES ARE REQUiRED TO NOTIFY THE PLAN OF ANY CHANGES IN THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS. PART VI, LINE 15: MEMBERS OF THE BOARD OF TRUSTEES DO NOT RECEIVE COMPENSATION. THE ADMINISTRATORS OF THE PLAN RECEIVE COMPENSATION AND THE COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES. PART VI, LINE 19: THE TRUST DOCUMENT AND ANY OTHER GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE MAINTAINED AT THE TRUST OFFICE AND ARE AVAILABLE UPON REQUEST. ADDITIONALLY, COPIES OF FINANCIAL STATEMENTS ARE DISTRIBUTED TO THE TRUSTEES OF THE PLAN ON A REGULAR BASIS. SEE ATTACHED FOR A LIST OF CONTRIB ERS false false false false false false false false false false false false false false false false false false true SCH R, PART II - LIST OF CONTRIBUTING EMPLOYERS: THE COUNTY OF VENTURA