2015-03-04T11:25:03-08:00 2014-08-31 Smith Marion & Company LLP 22365 Barton Rd Suite 108 Grand Terrace CA 92313 990 2013-09-01 956289239 IPM Health & Welfare Trust of California IPMH 9516841791 1168 E La Cadena Dr Riverside CA 92507 Cynthia Smith Administrator 2015-03-04 true David B Marion P00183686 9098256600 2013 2016-02-25 16:41:14Z James Reed 7751955 false false X N/A X 1970 CA Provides medical,dental,vision, prescription,death and disability benefits to all eligible active employees and their eligible dependents. 6 6 6 0 0 4521777 7542580 140281 128123 63929 62751 4725987 7733454 0 3513393 4886011 566739 619418 0 0 223506 297956 4303638 5803385 422349 1930069 8420504 10415375 775508 1013145 7644996 9402230 The Trust is a health and welfare plan formed under an agreement with all participating employers. false false Provide medical,dental,vision,prescription, and death benefits paid to members and the premiums paid to the insurance companies for the pricing of medical benefits. Consultant fees are amounts paid to consultants reviewing the costs and benefits provided by the plan. false 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 false false false false false false false false false false true 596 0 true 6 true false false false false false false false false false false false false X 6 6 true false false false false false false true true false false true true false true false false true true false X Cynthia Smith 9516841791 1168 E La Cadena Dr Riverside CA 92501 John Smith Labor trustee 2.00 0.00 X 0 0 0 Bob Glaza Mgt Trustee 2.00 0.00 X 0 0 0 Michael Dea Labor Trustee 2.00 0.00 X 0 0 0 James Reed Mgt Trustee 2.00 0.00 X 0 0 0 Chris Taber Mgt Trustee 2.00 0.00 X 0 0 0 William G Smith Union trustee 2.00 0.00 X 0 0 0 Cynthia Smith Administrator 40.00 0.00 X 106239 0 0 106239 1 false false false Eisenhower Medical Center 39000 Bob Hope Drive Rancho Mirage CA 922703221 Insurance provider 168049 JFK Memorial Hospital Inc 47111 Monroe Street Indio CA 92201 Insurance provider 215297 Tenet Health System Desert Inc 1150 N Indian Canyon Dr Palm Springs CA 92262 Insurance provider 195673 3 0 Employer Contributions 7542580 7542580 7542580 129876 129876 0 0 39911 14995 24916 24916 24916 1753 3506 -1753 -1753 -1753 0 0 0 Bookkeeping services 524292 37695 37695 Miscellaneous 140 140 37835 7733454 7605331 128123 0 0 0 4886011 106239 0 291011 140170 48079 33919 0 6238 5100 0 0 0 8701 0 48621 38892 0 62820 447 0 363 0 0 56124 30079 Consult, utilization review 32326 Equip lease & maintenance 8245 0 5803385 0 0 0 167844 155251 4164517 6299374 0 14388 12335 0 0 0 0 4151 4136 1757898 1519454 268380 238444 3533510 3427970 0 0 0 267714 277865 8420504 10415375 72088 83826 703420 929319 775508 1013145 X 7644996 9402230 7644996 9402230 8420504 10415375 X 1930069 6503 -179338 X false true X true false 194206 194206 1085922 1055200 30722 67411 65504 1907 321905 312798 9107 88454 85952 2502 238444 Claims incurred but not reported 929319 929319 X 7754952 6503 14995 21498 7733454 7733454 5818380 14995 14995 5803385 5803385 Part X : FIN48 Footnote In accordance with accounting standards, which provide accounting and disclosure guidance about uncertain tax positions taken by an organization, Management believes that all of the positions taken by the Trust in its federal and state income tax returns are more likely than not to be sustained upon examination. The Trust files returns in the US Federal jurisdiction and the State of California. The Trust's federal income tax returns for the prior three years and beyond remain subject to examination by the Internal Revenue Service. The Trust's California income tax returns for the prior four years and beyond remain subject to examination by the Franchise Tax Board. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Direct rental expenses $14995 Part XII, Line 2d: Other expenses and losses per audited F/S Rental income-direct expense landscaping $14995 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et the Administrator and one of the Labor Trustee's are husband and wife. Form 990, Part VI, Line 11b: Form 990 Review Process A copy of Form 990 is made available to all board members who have an opportunity to review, question and approve the return prior to submission to the authoritative agencies. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Annually board members are required to disclose any conflict of interest. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Statistical data is collected for like kind positions and duties. A schedule is established for all classifications, which is determined by the board of trustee's. The Board of Trustee's will evaluate annually to determine if wage changes will be put into effect for the year. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Statistical data is collected for like kind positions and duties. A schedule is established for all classifications, which is determined by the board of trustee's. The Board of Trustee's will evaluate annually to determine if wage changes will be put into effect for the year. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Trust's governing documents, policies, and financial statements are made available upon receipt of a written request. Other Changes In Net Assets Or Fund Balances - Other Decreases Difference between claims incurred current and prior year = -$237020 Other Changes In Net Assets Or Fund Balances - Other Increases To reconcile to beginning net assets = $57682