2017-11-14T19:32:44-06:00 2016-12-31 300702322 HEMMING MORSE CPA'S AND CONSULTANTS 155 BOVET ROAD SUITE 600 SAN MATEO CA 94402 990 2016-01-01 686068469 INSURANCE AND BENEFITS TRUST OF THE PEACE OFFICERS RESEARCH ASSOC OF CA INSU 9169283777 4010 TRUXEL ROAD SACRAMENTO CA 95834 TRUSTEE TRUSTEE TRUSTEE 9169283777 2017-11-14 1 P00739466 4158364000 69.170.44.162 2017-11-14 17:32:19 PS P 65A2799B7FBD805C20207EC1E1BC21BD90DCCA14 6DDAC0003BCC8996D20B35C2703FD2556DD28933 2016 2017-02-10 21:41:12Z 4010 TRUXEL ROAD SACRAMENTO CA 95834 12237225 0 X N/A X 1991 CA SEE PART III LINE 4A 11 11 0 0 0 0 0 0 5575546 5847905 184957 118489 2015026 2579958 7775529 8546352 0 0 6231207 6079300 0 0 0 0 0 1539491 1600856 7770698 7680156 4831 866196 6246242 6461647 3727003 2977394 2519239 3484253 NONE 0 0 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. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 232 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X PORAC 9169283777 4010 TRUXEL ROAD SACRAMENTO CA 958343725 X JOEY SCHLEMMER TRUSTEE 5.00 X 0 0 0 FRANCO VADO TRUSTEE 5.00 X 0 0 0 DAMON KURTZ TRUSTEE 5.00 X 0 0 0 MICHAEL BOYD TRUSTEE 5.00 X 0 0 0 BILL DANIELS TRUSTEE 5.00 X 0 0 0 CODY GREEN TRUSTEE 5.00 X 0 0 0 RUSTY REA TRUSTEE 5.00 X 0 0 0 RICHARD BUSS TRUSTEE 5.00 X 0 0 0 GARY FRANCE TRUSTEE 5.00 X 0 0 0 BRENT MEYE TRUSTEE 5.00 X 0 0 0 SHANE TALBOT TRUSTEE 5.00 X 0 0 0 0 0 0 0 0 0 0 PORAC 4010 TRUXEL ROAD SACRAMENTO CA 95834 ADMINISTRATOR 708371 MYER-STEVENS TOOHEY 26101 MARGUERITE PARKWAY MISSION VIEJO CA 92692 PROVIDER 484602 2 PARTICIPANT CONTRIBUTIONS 900099 5847905 5847905 5847905 118489 118489 3690873 3690873 0 LTD CLAIMS RECOVERIES 900099 1584815 1584815 ADMIN FEE REVENUE 900099 981941 981941 OTHER 900099 11552 11552 1650 1650 2579958 8546352 8427863 0 118489 6079300 1192973 153032 27200 9922 61193 50711 2280 30956 CONSULTANT 70697 MISCELLANEOUS 1892 7680156 122105 127103 74080 1421231 583677 776224 33003 36871 37578 33223 6635 4355 4047650 2604544 1379092 1491319 6246242 6461647 116082 186149 3610921 2791245 3727003 2977394 X 0 0 0 0 2519239 3484253 2519239 3484253 6246242 6461647 866196 98818 0 X X 0 1 X 1 0 37578 33223 4355 4355 ESTIMATED RECOVERABLE CLAIMS RECEIVABLE 1376104 ADMINISTRATIVE FEE RECEIVABLE 89487 DUE FROM OTHER TRUSTS 18209 INVESTMENT INCOME RECEIVABLE 7519 1491319 ACCRUED VACATION/PAYROLL TAXES 26666 GROUP INSURANCE PREMIUMS PAYABLE 373370 SELF-FUNDED BENEFITS CLAIMS PAYABLE 1536000 INCURRED BUT NOT REPORTED CLAIMS 837000 DUE TO OTHER TRUST 18209 2791245 X 8645170 98818 98818 8546352 0 8546352 7680156 0 7680156 0 7680156 PART X, LINE 2: 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. 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. FORM 990, PART IV, LINE 34 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.