2025-11-17T18:58:41-06:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BLVD SUITE 800 TYSONS VA 22102 990 2024-01-01 686068469 INSURANCE AND BENEFITS TRUST OF PORAC SAFETY AND NON-SAFETY % PORAC INSURANCE&BENEFITS TRU INSU 9169283780 2960 ADVANTAGE WAY SACRAMENTO CA 95834 ROGER GARCIA TREASURER 9169283780 2025-11-17 true true RICHARD RUVELSON P00234075 3012726000 2024 2025-03-06 01:10:19Z ROGER GARCIA 2960 ADVANTAGE WAY SACRAMENTO CA 95834 244463877 false X N/A X 1991 CA TO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPTAL BENEFITS TO MEMBERS PURSUANT TO A COLLECTIVE BARGAINING AGREEMENTS. 11 11 28 7 0 0 0 0 193777745 238573982 2436716 3756584 181746 1032990 196396207 243363556 0 0 192182184 207979822 1176054 2504530 0 0 0 7245346 6446236 200603584 216930588 -4207377 26432968 121884743 165608535 24381835 29608082 97502908 136000453 X TO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO MEMBERS. false false TO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO APPROXIMATELY 22,658 MEMBERS, THE CONTRIBUTIONS FOR WHICH ARE MADE BY MEMBERS, MEMBER ASSOCIATIONS AND IN SOME CASES BY MEMBERS EMPLOYERS, IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS. IN ADDITION, A MAJOR MEDICAL ADMINISTRATIVE SERVICES BENEFIT WAS ESTABLISHED ON JANUARY 1, 2018 AND BEGAN RECEIVING CONTRIBUTIONS AND PROVIDING BENEFITS FROM THIS TRUST. PREVIOUS TO THIS DATE, PARTICIPANTS WERE PART OF FULLY INSURED BENEFIT PLAN. ONLY AS OF JANUARY 1, 2018, DID THIS TRUST INCLUDE A SELF-INSURED MAJOR MEDICAL PLAN FOR SUCH PARTICIPANTS. false false false false false false false false false true false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false true false false true 20 0 true 28 true true true false false false false false false false X 11 11 false false false false false true false true true false false true true true true true true false false false CA X PORAC INSURANCEBENEFITS TRU 9169283777 2960 ADVANTAGE WAY SACRAMENTO CA 95834 X MARIA JIMENEZ COO 40.0 0.0 X 375380 0 79397 JODY BROWN INSURANCE SERVICES MANAGER 40.0 0.0 X 111427 0 42434 STACIE RACHO-ORTIZ HR AND OFFICE MANAGER 40.0 0.0 X 108980 0 43353 RICHARD BUSS CHAIRMAN 5.0 0.0 X X 0 0 0 BRYAN HUBBARD VICE CHAIRMAN 5.0 0.0 X X 0 0 0 DUSTIN BRUZEE TRUSTEE 5.0 0.0 X 0 0 0 GARY FRACE TRUSTEE 5.0 0.0 X 0 0 0 ROGER GARCIA TREASURER 5.0 0.0 X 0 0 0 CODY GREEN TRUSTEE 5.0 0.0 X 0 0 0 STEVE LATHAM TRUSTEE 5.0 0.0 X 0 0 0 DAMON KURTZ PRESIDENTS APPOINTEE-TERM.7/24 5.0 0.0 X 0 0 0 FRANCO VADO Trustee 5.0 0.0 X 0 0 0 DAVE WILSON TRUSTEE 5.0 0.0 X 0 0 0 JOSH KIRTLAN trustee - term. 5/24 5.0 0.0 X 0 0 0 BENJAMIN THERRIAULT PRESIDENTS APPOINTEE-EFF.8/24 5.0 0.0 X 0 0 0 CHESSA MAITA TRUSTEE - EFF.8/24 5.0 0.0 X 0 0 0 595787 0 165184 3 false true false MAYERS-STEVENS TOOHEY 26101 MARGUERITE PARKWAY MISSION VIEJO CA 92692 PROVIDER 502637 WAGNER LAW GROUP 125 High Street Oliver Tower 5th BOSTON MA 02110 LEGAL SERVICES 286197 SEGAL CONSULTING PO BOX 4070 CHURCH STREET STATION NEW YORK NY 102614070 CONSULTING 130360 IOS STAFFING SERVICES 501 MADISON AVE5TH FLOOR NEW YORK NY 10022 TEMP STAFF SERVICES 116504 anthem blue cross 11030 white rock road RANCHO CORDOVA CA 95670 administrative fees 5061129 6 0 ER AND PARTICIPANT CONTRIBUTIONS 525100 238573982 238573982 238573982 3310009 3310009 0 0 0 0 0 1546896 1100321 446575 446575 446575 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 1032990 1032990 1032990 243363556 239606972 3756584 0 0 0 207979822 375380 0 1336281 108118 567600 117151 0 265892 255790 0 0 360590 2934974 11101 292366 491915 290940 0 45541 0 157167 319612 0 675857 173757 MAILING SERVICES 16896 MISCELLANEOUS EXPENSES 147284 LATE FEES 6554 216930588 964875 915372 0 0 0 0 13842727 41924785 0 0 0 0 0 0 0 0 56064 89049 11620327 2208355 10267047 9411972 90836252 105716534 0 0 0 0 0 0 5917778 7550823 121884743 165608535 1899490 845573 0 0 0 164026 0 0 0 0 0 0 0 0 0 0 22482345 28598483 24381835 29608082 X 0 0 0 0 97502908 136000453 97502908 136000453 121884743 165608535 X 26432968 7824264 4240313 X X false false false 808288 808288 8775745 712560 8063185 2036294 1495795 540499 9411972 0 ACCRUED VACATION / PAYROLL TAX 84578 INCURRED BUT NOT REPORTED CLAI 25161065 PREMIUMS PAYABLE 253914 UBS LOAN ACCOUNT 3098926 28598483 false false false MARIA JIMENEZ COO 354630 0 20750 0 0 0 67231 0 12166 0 454777 0 0 0 JODY BROWN INSURANCE SERVICES MANAGER 110677 0 750 0 0 0 11060 0 31374 0 153861 0 0 0 STACIE RACHO-ORTIZ HR AND OFFICE MANAGER 108230 0 750 0 0 0 10815 0 32538 0 152333 0 0 0 FORM 990, PART VI, SECTION A, LINB 7A: TO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B: The Form 990 is prepared by a Certified Public Accounting Firm ("CPA") with expertise in tax-exempt organizations. A draft return is provided to the management team to review for initial comment and provide any comments for proposed revisions. A final draft return is then provided to circulate to the Board of trustees for their review and comment. Any comments from the board is then incorporated and finalized copy is circulated for approval and filing. FORM 990, PART VI, SECTION B, LINE 12C: The trustees and employees of the trust have an obligation to disclose any conflicts of interest that affect the interest of the trust or the trust members. 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 REQUBST. FORN 990 PART VII SECTION A COLUMN E AND F TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO THE TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITONAL INFORMATION, PLEASE CONTACT INSURANCE & BENEFITS TRUST OF PORAC. 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. PART XI, LINE 9 The audited financial statements are in progress at the time of filing the Form 990 and net assets were adjusted for the return. Upon completion of the audited financial statement, the trust and their accountants will review the financials and filed Form 990 to assess amending the return. SEE SUPPLEMENTAL PAGE false false false false false false false false false false false false false false true false false false false SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: IN A MULTIEMPLOYER PLAN, A CONTRIBUTING EMPLOYER IS CONSIDERED A RELATED ORGANIZATION BECAUSE THEY ARE OBLIGATED TO CONTRIBUTE TO THE PLAN PURSUANT TO THE TERMS IN THE COLLECTIVE BARGAINING OR PARTICIPATION AGREEMENT. THE ADMINISTRATIVE OFFICE ONLY MAINTAINS THE DATA NECESSARY TO FULFILL THE OBLIGATION TO CONTRIBUTE, IT DOES NOT MAINTAIN SPECIFIC BUSINESS DATA REGARDING THE EMPLOYERS, SUCH AS ENTITY TYPE OR TAX INFORMATION. ALAMEDA CO D.S.A. ALAMEDA P.O.A. ALBANY P.O.A. ALHAMBRA P.O.A. AMADOR COUNTY SHERIFF'S OFFICE ASSOCIATION ANTIOCH P.O.A. ANTIOCH POLICE SWORN MANAGERS ASSOCIATION (APSMA) ARCADIA (CITY OF) - LTD ARCATA POLICE ASSOCIATION ATHERTON POA ATWATER POA AUBURN P.O.A. AZUSA P M A AZUSA POA BART POLICE MANAGERS ASSOCIATION BART POLICE OFFICERS ASSN. BELMONT P.O.A. BERKELEY P.O.A. BRENTWOOD P.O.A. BUENA PARK P.A. BURBANK-GLENDALE-PASADENA AIRPORT POA BUTTE CO CORRECTIONS BUTTE COUNTY D.S.A. CALAVERAS CO DSA CALAVERAS CO SHERIFF'S MGMNT UNIT CENTRAL MARIN POLICE AUTHORITY CERES P.O.A. CHICO P.O.A. CHICO PMA 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 CONTRA COSTA COUNTY DSA COTATI P.O.A. DESERT HOT SPRINGS P.O.A. EAST BAY REGIONAL PARK DIST. P.O.A. EL SEGUNDO P.O.A. ESCONDIDO (CITY OF) LTD EUREKA P.O.A. EXETER POA FONTANA PMA FONTANA SCHOOL POA FORT BRAGG POLICE OFFICERS ASSOC FOUNTAIN VALLEY P.O.A. FRESNO CO DAI MANAGEMENT FRESNO COUNTY D.S.A. FRESNO COUNTY DAIA FRESNO POA GARDENA P.O.A. GILROY P.O.A. GUSTINE P.O.A. HANFORD P.O.A. HOLLISTER P.O.A. HUMBOLDT CO DEPUTY SHERIFF'S ORGANIZATION IMPERIAL CO DA INVESTIGATORS ASSOC IMPERIAL CO. PUBLIC SAFETY MANAGEMENT ASSOC. IMPERIAL COUNTY D.S.A. INYO CO. DSA (PSF & AD&D) KINGS COUNTY D.S.A. LA HABRA P.O.A. LA MESA P.O.A. LA PALMA P.O.A. LAKE COUNTY CORRECTION OFFICER'S ASSOC LAKE COUNTY DEPUTY SHERIFFS' ASSOCIATION LAKE COUNTY SHERIFF'S MANAGEMENT ASSOC LEMOORE P.O.A. LINCOLN P.O.A. LIVERMORE P.O.A. LODI P.O.A. LOS ANGELES AIRPORT P.O.A. 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. MARTINEZ, CITY OF (POA LTD) MODOC COUNTY DSA MONTEREY CO SHERIFF'S MGMNT ASSOC MONTEREY COUNTY D.S.A. MONTEREY COUNTY PROBATION MONTEREY PARK MIDDLE MANAGEMENT ASSOC MONTEREY PARK P.O.A. MOUNTAIN VIEW P.O.A. NAPA COUNTY D.S.A. NAPA P.O.A. NAPA POLICE MID-MANAGEMENT NEWMAN P.O.A. NOVATO P.M.A. NOVATO P.O.A. OAKDALE P.O.A. OAKLAND POA ORANGE P.O.A. OROVILLE CITY P.O.A. OXNARD P.O.A. PALM SPRINGS P.O.A. PALO ALTO P.O.A. PALO ALTO PMA PIEDMONT P.O.A. PINOLE P.E.A. (CITY OF) PITTSBURG P.O.A. PLACER COUNTY D.S.A. PLACER COUNTY LAW ENFORCEMENT MANAGEMENT ASSN. PLEASANT HILL P.O.A. PLEASANTON P.O.A. PORTERVILLE P.O.A. ROCKLIN P.O.A. ROHNERT PARK PUBLIC SAFETY OFFICERS' ASSOCIATION ROSEVILLE P.O.A. SACRAMENTO COUNTY CRIMINAL JUSTICE EMPLOYEES UNION 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 COMMUNITY COLLEGE POA SAN DIEGO HARBOR P.O.A. SAN DIEGO SCHOOLS PMA SAN FERNANDO POA SAN JOAQUIN CO CORRECTIONAL SAN JOAQUIN CO. D.S.A. SAN JOAQUIN CO. DA INVESTIGATORS SAN JOSE P.O.A. SAN LEANDRO PMA SAN LUIS HARBOR PATROL (PORT) SAN LUIS OBISPO DSA SAN LUIS OBISPO SWORN DEPUTIES' ASSOCIATION SAN MATEO P.O.A. SAN MATEO POLICE SAFETY MGMNT ASSOC SAN MATEO POLICE SERGEANTS ASSOC SAN MATEO PROBATION ASSOCIATION SAN RAFAEL POLICE ASSN. SANGER P.O.A. SANTA ANA SCHOOLS POA SANTA BARBARA COUNTY D.S.A. SANTA BARBARA P.O.A. SANTA CLARA CO DA INVESTIGATOR'S ASSOC SANTA CLARA CO. CORRECTIONAL POA SANTA CRUZ CO DA INSPECTORS SANTA CRUZ CO DSA (DS) SANTA CRUZ CO DSA (LTS) SANTA CRUZ CO DSA (SGTS) SANTA CRUZ CORRECTIONS (SCOA) SANTA MARIA P.O.A. SANTA MARIA POLICE ASSOC OF MIDDLE MGMNT (SMPAMM) SANTA MONICA P.O.A. SEBA SAFETY EMPLOYEES SEBASTOPOL P.O.A. SHASTA CO DEPUTY MARSHALS' ASSOCIATION SHASTA COUNTY D.S.A. SISKIYOU CO DSA SOLANO CO D.S.A. SONOMA COUNTY DSA SONOMA COUNTY LAW ENFORCEMENT ASSOC MGRS SONOMA COUNTY LAW ENFORCEMENT ASSOCIATION SONORA POA STANISLAUS CO D.A. INVESTIGATORS ASSOCIATION STANISLAUS CO D.S.A. STANISLAUS CO. SHERIFF SUPVSRS STANISLAUS SWORN DEPUTIES ASSOCIATION STOCKTON UNIFIED POA SUISUN CITY P.O.A. (LTD) TRACY P.O.A. TRUCKEE POA TRUCKEE POLICE MANAGEMENT ASSOCIATION TULARE COUNTY D.S.A. TUOLUMNE CO. D.S.A. VACAVILLE P.O.A. VACAVILLE PMA VALLEJO P.O.A. VENTURA CO D.S.A. VENTURA P.O.A. WEST SACRAMENTO POA WHITTIER P.O.A. WHITTIER POLICE MGMT ASSOC WOODLAND PROFESSIONAL PEA YOLO COUNTY D.S.A. YREKA POA YUBA CITY P.O.A.