INSURANCE AND BENEFITS TR OF PEACE OFFICERS RESEARCH ASSOC OF CA: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- INSURANCE AND BENEFITS TR OF PEACE OFFICERS RESEARCH ASSOC OF CA (EIN 68-6068469)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-14
- IRS object ID
- 201713189349313756
- Schema version
- 2016v3.0
- 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 | 2017-11-14T19:32:44-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 300702322 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEMMING MORSE CPA'S AND CONSULTANTS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 BOVET ROAD SUITE 600 | AddressLine1Txt |
| City | SAN MATEO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 686068469 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSURANCE AND BENEFITS TRUST OF THE | BusinessNameLine1Txt |
| Business Name Line2 | PEACE OFFICERS RESEARCH ASSOC OF CA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INSU | BusinessNameControlTxt |
| Phone | 9169283777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4010 TRUXEL ROAD | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95834 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRUSTEE TRUSTEE | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 9169283777 | PhoneNum |
| Signature | 2017-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P00739466 | PTIN |
| Phone | 4158364000 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 69.170.44.162 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-14 | IPDt |
| IP Tm | 17:32:19 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 65A2799B7FBD805C20207EC1E1BC21BD90DCCA14 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 6DDAC0003BCC8996D20B35C2703FD2556DD28933 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4010 TRUXEL ROAD | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95834 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,237,225 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III LINE 4A | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | 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 | $5,575,546 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,847,905 | CYProgramServiceRevenueAmt |
| PY Investment Income | $184,957 | PYInvestmentIncomeAmt |
| CY Investment Income | $118,489 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,015,026 | PYOtherRevenueAmt |
| CY Other Revenue | $2,579,958 | CYOtherRevenueAmt |
| PY Total Revenue | $7,775,529 | PYTotalRevenueAmt |
| CY Total Revenue | $8,546,352 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $6,231,207 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $6,079,300 | 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 | $1,539,491 | PYOtherExpensesAmt |
| CY Other Expenses | $1,600,856 | CYOtherExpensesAmt |
| PY Total Expenses | $7,770,698 | PYTotalExpensesAmt |
| CY Total Expenses | $7,680,156 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,831 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $866,196 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,246,242 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,461,647 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,727,003 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,977,394 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,519,239 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,484,253 | NetAssetsOrFundBalancesEOYAmt |
| Mission | NONE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO MEMBERS, THE CONTRIBUTIONS FOR WHICH ARE MADE BY MEMBERS, MEMBER ASSOCIATIONS AND IN SOME CASES BY MEMBERS' EMPLOYERS, IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS. | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 232 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | 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 | PORAC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9169283777 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4010 TRUXEL ROAD | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 958343725 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| JOEY SCHLEMMER | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| FRANCO VADO | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| DAMON KURTZ | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| MICHAEL BOYD | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| BILL DANIELS | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| CODY GREEN | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| RUSTY REA | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| RICHARD BUSS | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| GARY FRANCE | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| BRENT MEYE | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| SHANE TALBOT | |||||
| 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 (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PORAC | |||||
| 4010 TRUXEL ROAD | SACRAMENTO | CA | 95834 | ADMINISTRATOR | $708,371 |
| MYER-STEVENS TOOHEY | |||||
| 26101 MARGUERITE PARKWAY | MISSION VIEJO | CA | 92692 | PROVIDER | $484,602 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTICIPANT CONTRIBUTIONS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $5,847,905 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,847,905 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,847,905 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $118,489 | TotalRevenueColumnAmt |
| Exclusion | $118,489 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,690,873 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,690,873 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LTD CLAIMS RECOVERIES | 900099 | $1,584,815 | $1,584,815 |
| ADMIN FEE REVENUE | 900099 | $981,941 | $981,941 |
| OTHER | 900099 | $11,552 | $11,552 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,650 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,650 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,579,958 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,546,352 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,427,863 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $118,489 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,079,300 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,192,973 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,032 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,200 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,922 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,193 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,711 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,280 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,956 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CONSULTANT | $70,697 |
| MISCELLANEOUS | $1,892 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,680,156 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,105 | BOYAmt |
| EOY | $127,103 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,080 | BOYAmt |
| EOY | $1,421,231 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $583,677 | BOYAmt |
| EOY | $776,224 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,003 | BOYAmt |
| EOY | $36,871 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $37,578 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $33,223 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,635 | BOYAmt |
| EOY | $4,355 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,047,650 | BOYAmt |
| EOY | $2,604,544 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,379,092 | BOYAmt |
| EOY | $1,491,319 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,246,242 | BOYAmt |
| EOY | $6,461,647 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,082 | BOYAmt |
| EOY | $186,149 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,610,921 | BOYAmt |
| EOY | $2,791,245 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,727,003 | BOYAmt |
| EOY | $2,977,394 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | 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 | $2,519,239 | BOYAmt |
| EOY | $3,484,253 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,519,239 | BOYAmt |
| EOY | $3,484,253 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,246,242 | BOYAmt |
| EOY | $6,461,647 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $866,196 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $98,818 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,578 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,223 | DepreciationAmt |
| Book Value | $4,355 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,355 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ESTIMATED RECOVERABLE CLAIMS RECEIVABLE | $1,376,104 |
| ADMINISTRATIVE FEE RECEIVABLE | $89,487 |
| DUE FROM OTHER TRUSTS | $18,209 |
| INVESTMENT INCOME RECEIVABLE | $7,519 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,491,319 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED VACATION/PAYROLL TAXES | $26,666 |
| GROUP INSURANCE PREMIUMS PAYABLE | $373,370 |
| SELF-FUNDED BENEFITS CLAIMS PAYABLE | $1,536,000 |
| INCURRED BUT NOT REPORTED CLAIMS | $837,000 |
| DUE TO OTHER TRUST | $18,209 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,791,245 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,645,170 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $98,818 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $98,818 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,546,352 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,546,352 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,680,156 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,680,156 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,680,156 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE TRUST HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. THE TRUST ADMINISTRATOR BELIEVES THAT THE TRUST HAS NOT TAKEN UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS AS A TAX LIABILITY. THE TRUST ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO DECEMBER 31, 2013. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | THE PRESIDENT YEARLY MAKES 3 APPOINTMENTS TO THE TRUST: 1)PRESIDENTS APPOINTMENT, 2)BOARD REPRESENTATIVE AND 3)RETIREE REPRESENTATIVE |
| FORM 990, PART VI, SECTION B, LINE 11B | THE TRUSTEES ARE MAILED THE FORM AND ASKED TO REMARK IF THEY HAVE ANY CHANGES. THE AUDIT FIRM ATTENDS THE SEPTEMBER MEETING AND REVIEWS THE FORM 990 WITH THE TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | NEW TRUSTEES ARE REQUIRED TO ATTEND ANNUAL TRAINING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990,PART XII, LINE 2C | THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE PLAN'S FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR. |
Schedule R IRS990ScheduleR
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, PART IV, LINE 34 | FormAndLineReferenceDesc |
| Explanation | SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ENTITY IS A 501(C)(9) VEBA WHO MUST LIST CONTRIBUTING EMPLOYERS ON SCHEDULE R. THE ADMINISTRATIVE OFFICE MAINTAINS A LIST OF CONTRIBUTING EMPLOYERS, HOWEVER, THAT LIST DOES NOT INCLUDE FEDERAL TAX CLASSIFICATION. THEREFORE, THE LIST OF CONTRIBUTING EMPLOYERS IS REPORTED ON PART VII, SUPPLEMENTAL INFORMATION. ALAMEDA P.O.A. ALAMEDA P.O.A. ALBANY P.O.A. ALBANY P.O.A. ALHAMBRA P.O.A. AMADOR COUNTY SHERIFF'S OFFICE ASSOCIATION AMADOR COUNTY SHERIFF'S OFFICE ASSOCIATION ANTIOCH P.O.A. ANTIOCH P.O.A. ANTIOCH POLICE SWORN MANAGERS ASSOCIATION (APSMA) ARCADIA (CITY OF) - LTD ARCATA POLICE ASSOCIATION ARCATA POLICE ASSOCIATION ARROYO GRANDE P.O.A. AUBURN P.O.A. AZUSA POA BART POLICE OFFICERS ASSN. BART POLICE OFFICERS ASSN. BELMONT P.O.A. BELMONT P.O.A. BERKELEY P.O.A. BUENA PARK P.A. BURBANK-GLENDALE-PASADENA AIRPORT POA BURBANK-GLENDALE-PASADENA AIRPORT POA BUTTE CO CORRECTIONS BUTTE CO CORRECTIONS BUTTE COUNTY D.S.A. CALAVERAS CO SHERIFF'S MGMNT UNIT CALAVERAS D.S.A. CENTRAL MARIN POLICE AUTHORITY CENTRAL MARIN POLICE AUTHORITY CERES P.O.A. CHICO P.O.A. CHOWCHILLA P.O.A. (LTD) CHOWCHILLA P.O.A. (LTD) CHULA VISTA P.O.A. CITY OF HERCULES CITY OF LAKEPORT CITY OF MODESTO P.O.A. CITY OF SANTA ROSA CITY OF SANTA ROSA PMA CLOVIS P.O.A. COLTON POA COTATI P.O.A. COTATI P.O.A. DESERT HOT SPRINGS P.O.A. EAST BAY REGIONAL PARK DIST. P.O.A. EAST BAY REGIONAL PARK DIST. P.O.A. EL MONTE P.O.A. EL SEGUNDO P.O.A. ESCONDIDO P.O.A. EUREKA P.O.A. EUREKA P.O.A. FONTANA POA FONTANA POA FONTANA SCHOOL POA FONTANA SCHOOL POA FORT BRAGG POLICE OFFICERS ASSOC FOUNTAIN VALLEY P.O.A. FRESNO COUNTY D.S.A. FRESNO COUNTY D.S.A. FRESNO COUNTY DAIA FRESNO POA FRESNO POA GARDENA P.O.A. GARDENA P.O.A. GILROY P.O.A. GRASS VALLEY POA GUSTINE P.O.A. HANFORD P.O.A. HOLLISTER P.O.A. HUMBOLDT DEPUTY SHERIFF'S ORGANIZATION HUMBOLDT DEPUTY SHERIFF'S ORGANIZATION IMPERIAL CO DA INVESTIGATOR'S ASSOC IMPERIAL CO. PUBLIC SAFETY MANAGEMENT ASSOC. IMPERIAL COUNTY D.S.A. IMPERIAL COUNTY D.S.A. INYO CO. DSA (PSF & AD&D) KINGS COUNTY D.S.A. LA HABRA P.O.A. LA HABRA P.O.A. LA MESA P.O.A. LA PALMA P.O.A. LA PALMA P.O.A. LAKE COUNTY CORRECTION OFFICER'S ASSOC LAKE COUNTY CORRECTION OFFICER'S ASSOC LAKE COUNTY DEPUTY SHERIFFS' ASSOCIATION LEMOORE P.O.A. LIVERMORE P.O.A. LODI P.O.A. LOS ANGELES AIRPORT P.O.A. LOS ANGELES AIRPORT P.O.A. LOS ANGELES AIRPORT POLICE SUPERVISORS' ASSOCIATION LOS ANGELES AIRPORT POLICE SUPERVISORS' ASSOCIATION M.A.M.A. OF LODI P.D. MADERA D.S.A. MANHATTAN BEACH P.O.A. MANTECA POA MARIN COUNTY D.S.A. MARIN COUNTY D.S.A. MARTINEZ, CITY OF (POA LTD) MENDOCINO COUNTY D.S.A. MENDOCINO COUNTY D.S.A. MODOC COUNTY DSA MODOC COUNTY DSA MONROVIA P.O.A. MONROVIA P.O.A. MONTEREY COUNTY D.S.A. MONTEREY COUNTY PROBATION MONTEREY PARK MIDDLE MANAGEMENT ASSOC MONTEREY PARK P.O.A. MOUNTAIN VIEW P.O.A. MOUNTAIN VIEW P.O.A. NAPA COUNTY D.S.A. NAPA P.O.A. NAPA POLICE MID-MANAGEMENT NEVADA COUNTY D.S.A. NEWMAN P.O.A. NOVATO P.M.A. NOVATO P.O.A. OAKDALE P.O.A. OAKDALE P.O.A. OAKLAND POA OPOA RETIREES AFTER 2000 (637294) ORANGE P.O.A. ORANGE P.O.A. OROVILLE P.O.A. OROVILLE P.O.A. OXNARD P.O.A. OXNARD P.O.A. PALM SPRINGS P.O.A. PALO ALTO P.O.A. PASADENA P.O.A. PASADENA POLICE SERGEANTS ASSOCIATION PIEDMONT P.O.A. PINOLE P.E.A. (CITY OF) PINOLE P.E.A. (CITY OF) PITTSBURG P.O.A. PLACER COUNTY D.S.A. PLEASANT HILL P.O.A. PLEASANTON P.O.A. PLUMAS COUNTY SEA PLUMAS COUNTY SEA POMONA P.O.A. PORT SAN LUIS HARBOR PATROL PORTERVILLE P.O.A. REDDING POLICE MANAGERS ASSOC. ROCKLIN P.O.A. ROCKLIN P.O.A. ROHNERT PARK P.O.A. ROHNERT PARK P.O.A. ROSEVILLE P.O.A. SACRAMENTO CO ALLIANCE OF LAW (SCALE) SACRAMENTO CO ALLIANCE OF LAW (SCALE) SACRAMENTO P.O.A. SACRAMENTO P.O.A. SALINAS POA SAN BENITO CO. D.S.A. SAN BERNARDINO P.O.A. SAN BERNARDINO SCHOOLS POA SAN DIEGO CITY UNIFIED SCHOOLS POA SAN DIEGO CITY UNIFIED SCHOOLS POA SAN DIEGO CO PUBLIC ASSISTANCE SAN DIEGO CO PUBLIC ASSISTANCE SAN DIEGO HARBOR P.O.A. SAN FRANCISCO D.S.A SAN JOAQUIN CO CORRECTIONAL SAN JOAQUIN CO. D.S.A. SAN JOAQUIN CO. DA INVESTIGATORS SAN JOAQUIN CO. DA INVESTIGATORS SAN LUIS OBISPO COUNTY ASSOC. OF DEPUTY SHERIFFS (ASLOCDS) SAN LUIS OBISPO DSA SAN LUIS OBISPO DSA SAN MATEO P.O.A. SAN MATEO P.O.A. SAN MATEO POLICE SAFETY MGMNT ASSOC SAN MATEO POLICE SERGEANTS ASSOC SAN MATEO PROBATION ASSOCIATION SAN RAFAEL POLICE ASSN. SAN RAFAEL POLICE ASSN. SANGER P.O.A. SANGER P.O.A. SANTA ANA SCHOOL POA SANTA BARBARA COUNTY D.S.A. SANTA BARBARA COUNTY D.S.A. SANTA BARBARA P.O.A. SANTA CLARA CO DA INVESTIGATOR'S ASSOC SANTA CLARA CO. CORRECTIONAL POA SANTA CLARA CO. CORRECTIONAL POA SANTA CRUZ CO COA SANTA CRUZ CO D.S.A. SANTA CRUZ CO D.S.A. SANTA CRUZ CO D.S.A.(LT'S REP) SANTA CRUZ CO D.S.A.(REP UNIT) SANTA CRUZ CO D.S.A.(REP UNIT) SANTA MARIA P.O.A. SANTA MARIA POLICE ASSOC OF MIDDLE MGMNT (SMPAMM) SANTA MONICA P.O.A. SEBA SAFETY EMPLOYEES SEBA SAFETY EMPLOYEES SEBASTOPOL P.O.A. SEBASTOPOL P.O.A. SHASTA COUNTY D.S.A. SHASTA COUNTY D.S.A. SOLANO CO D.S.A. SOLANO CO D.S.A. SONOMA CO LAW ENFORCEMENT ASSOC MGRS SONOMA CO LAW ENFORCEMENT ASSOC MGRS SONOMA COUNTY DSA SONOMA COUNTY DSA SONOMA COUNTY LAW ENFORCEMENT ASSOCIATION SONOMA COUNTY LAW ENFORCEMENT ASSOCIATION SONORA P.O.A. STANISLAUS CO D.S.A. STANISLAUS CO D.S.A. STANISLAUS CO. SHERIFF SUPVSRS STANISLAUS COUNTY D.A. INVESTIGATORS ASSOCIATION STANISLAUS SWORN DEPUTIES ASSOCIATION STOCKTON UNIFIED POA STOCKTON USD POLICE MANAGEMENT ASSOCIATION SUISUN CITY P.O.A. (LTD) TRACY P.O.A. TRUCKEE POA TULARE COUNTY D.S.A. TULARE POA TUOLUMNE CO. D.S.A. TUOLUMNE CO. D.S.A. U.C. @ BERKELEY P.O.A. VACAVILLE P.O.A. VACAVILLE P.O.A. VACAVILLE PMA VALLEJO P.O.A. VENTURA CO D.S.A. VENTURA CO D.S.A. VENTURA CO PROFESSIONAL P.O.A. VENTURA CO PROFESSIONAL P.O.A. VENTURA P.O.A. WEST SACRAMENTO POA WHITTIER P.O.A. WHITTIER POLICE MGMT ASSOC WOODLAND POLICE OFFICERS ASSOCIATION WOODLAND POLICE OFFICERS ASSOCIATION YOLO COUNTY D.S.A. YREKA POA YREKA POA YUBA CITY P.O.A. YUBA CITY P.O.A. YUBA COUNTY D.S.A. YUBA COUNTY D.S.A. YUBA COUNTY S.M.S.A. | ExplanationTxt |
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