2015-11-09T13:05:07-06:00 2014-12-31 300702322 HEMMING MORSE CPA'S AND CONSULTANTS 155 BOVET ROAD SUITE 600 SAN MATEO CA 94402 990 2014-01-01 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 2015-10-28 1 P00739466 4158364000 2014 2016-04-25 22:37:26Z 4010 TRUXEL ROAD SACRAMENTO CA 95834 16307090 0 X N/A X 1991 CA SEE PART III LINE 4A 11 11 0 0 0 0 0 0 4759524 5376501 264737 -42848 1636923 2383742 6661184 7717395 0 0 5950109 6966839 0 0 0 0 0 1528640 1624882 7478749 8591721 -817565 -874326 8582523 7398203 5088045 4555211 3494478 2842992 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 0 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 1 0 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 BILL DANIELS TRUSTEE 5.00 X 0 0 0 SHAUN DU FOSEE TRUSTEE 5.00 X 0 0 0 MICHAEL DURANT TRUSTEE 5.00 X 0 0 0 DAMON KURTZ TRUSTEE 5.00 X 0 0 0 KEN LUTZ TRUSTEE 5.00 X 0 0 0 SCOTT NELSON TRUSTEE 5.00 X 0 0 0 RUSTY REA TRUSTEE 5.00 X 0 0 0 JOEY SCHLEMMER TRUSTEE 5.00 X 0 0 0 MIKE SOLIS TRUSTEE 5.00 X 0 0 0 SHANE TALBOT TRUSTEE 5.00 X 0 0 0 FRANCO VADO TRUSTEE 5.00 X 0 0 0 0 0 0 0 0 0 0 PORAC 4010 TRUXEL ROAD SACRAMENTO CA 95834 ADMINISTRATOR 622489 MYER-STEVENS TOOHEY 26101 MARGUERITE PARKWAY MISSION VIEJO CA 92692 PROVIDER 436555 TRUCKER HUSS ONE EMBARCADERO CENTER 12TH FLOOR SAN FRANCISCO CA 94111 LEGAL 160481 3 PARTICIPANT CONTRIBUTIONS 900099 5376501 5376501 5376501 264288 264288 8282559 8589695 -307136 -307136 -307136 LTD CLAIMS RECOVERIES 900099 1288941 1288941 ADMIN FEE REVENUE 900099 966414 966414 OTHER 900099 126887 126887 1500 1500 2383742 7717395 7760243 0 -42848 6966839 1102915 198401 34393 22059 79702 46463 2271 23929 CONSULTANT 112844 MISCELLANEOUS 1905 8591721 149799 99054 161653 80991 331292 413775 24235 4029 37578 28267 3425 9311 6542635 5343916 1369484 1447127 8582523 7398203 236368 192171 4851677 4363040 5088045 4555211 X 0 0 0 0 3494478 2842992 3494478 2842992 8582523 7398203 -874326 222840 0 X X 0 1 X 1 0 37578 28267 9311 9311 ESTIMATED RECOVERABLE CLAIMS RECEIVABLE 1180864 ADMINISTRATIVE FEE RECEIVABLE 160894 MISCELLANEOUS RECEIVABLE 500 DUE FROM OTHER TRUSTS 104869 1447127 OTHER 20918 GROUP INSURANCE PREMIUMS PAYABLE 256922 SELF-FUNDED BENEFITS CLAIMS PAYABLE 2247000 INCURRED BUT NOT REPORTED CLAIMS 1650000 DUE TO OTHER TRUST 104869 OPERATING CASH OVERDRAFT 83331 4363040 7940235 222840 222840 7717395 0 7717395 8591721 0 8591721 0 8591721 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 11 THE TRUSTEES ARE MAILED THE FORM AND ASKED TO REMARK IF THEY HAVE ANY CHANGES, AND THE AUDIT FIRM REVIEWS THE DRAFT 990 WITH THE TRUSTEES AND TRUST COUNSEL AT THE TRUST MEETING. 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 CONTRIBUTIONS EMPLOYERS, HOWEVER, THAT LIST DOES NOT INCLUDE FEDERAL TAX CLASSIFICATION. THEREFORE, THE LIST OF CONTRIBUTING EMPLOYERS IS REPORTED ON PART VII, SUPPLEMENTAL INFORMATION. ALAMEDA POA ALBANY POA ALHAMBRA POA AMADOR COUNTY SHERIFF'S OFFICE ASSOCIATION ANTIOCH P.O.A. ANTIOCH POLICE SWORN MANAGERS ASSOCIATION (APSMA) ARCATA POLICE ASSOCIATION ARROYO GRANDE P.O.A. AUBURN P.O.A. AZUSA POA BART POLICE OFFICERS ASSN. BELMONT 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 CERES P.O.A. CHICO POA CHOWCHILLA P.O.A. (LTD) CHULA VISTA POA CITY OF HERCULES CITY OF LAKEPORT CITY OF MODESTO POA CITY OF SANTA ROSA CLOVIS P.O.A. COLTON POA COTATI P.O.A. DESERT HOT SPRINGS 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. FONTANA POA FONTANA SCHOOL POA FORT BRAGG POLICE OFFICERS ASSOC FOUNTAIN VALLEY P.O.A. FRESNO COUNTY D.S.A. FRESNO COUNTY DAIA FRESNO POA GARDENA P.O.A. GILROY P.O.A. GUSTINE P.O.A. HOLLISTER P.O.A. HUMBOLDT DEPUTY SHERIFF'S ORGANIZATION IMPERIAL CO DA INVESTIGATOR'S ASSOC IMPERIAL CO. PUBLIC SAFETY 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 LEMOORE 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. MANTECA POA MANHATTAN BEACH P.O.A. MARIN COUNTY D.S.A. MARTINEZ, CITY OF (POA LTD) MENDOCINO COUNTY D.S.A. MODOC COUNTY DSA MONROVIA P.O.A. MONTEREY COUNTY D.S.A. MONTEREY COUNTY PROBATION MONTEREY PARK MIDDLE MANAGEMENT ASSOC MONTEREY PARK 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. OAKLAND POA ORANGE P.O.A. OROVILLE 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 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 POMONA P.O.A. PORT SAN LUIS HARBOR PATROL REDDING POLICE MANAGERS ASSOC. ROCKLIN P.O.A. PORTERVILLE P.O.A. ROHNERT PARK P.O.A. ROSEVILLE P.O.A. SACRAMENTO P.O.A. SACRAMENTO CO ALLIANCE OF LAW (SCALE) SALINAS POA SAN BENITO CO. D.S.A. SAN BERNARDINO SCHOOLS POA SAN DIEGO CITY UNIFIED SCHOOLS POA 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 LUIS OBISPO COUNTY ASSOC. OF DEPUTY SHERIFFS (ASLOCDS) SAN LUIS OBISPO DSA SAN MATEO P.O.A. SAN MATEO POLICE SAFETY MGMNT ASSOC SAN MATEO PROBATION ASSOCIATION SAN RAFAEL POLICE ASSN. SANGER P.O.A. SANTA ANA SCHOOL POA SANTA BARBARA P.O.A. SANTA BARBARA P.O.A. SANTA CLARA CO DA INVESTIGATOR'S ASSOC SANTA CLARA CO. CORRECTIONAL POA SANTA CRUZ CO COA SANTA CRUZ CO D.S.A. SANTA CRUZ CO D.S.A.(LT'S REP) SANTA CRUZ CO D.S.A.(REP UNIT) SANTA MARIA P.O.A. SEBA SAFETY EMPLOYEES SHASTA CO PPOA SHASTA COUNTY D.S.A. SOLANO CO D.S.A. SONOMA CO LAW ENFORCEMENT ASSOC MGRS SONOMA COUNTY DSA SONOMA COUNTY DSA SONOMA COUNTY LAW ENFORCEMENT ASSOCIATION SONORA P.O.A. STANISLAUS CO D.S.A. STANISLAUS CO. SHERIFF SUPVSRS STANISLAUS COUNTY D.A. INVESTIGATORS ASSOCIATION STANISLAUS SWORN DEPUTIES ASSOCIATION STOCKTON UNIFIED POA SUISUN CITY P.O.A. (LTD) TRACY P.O.A. TRUCKEE POA TULARE COUNTY D.S.A. TULARE POA TUOLUMNE CO. D.S.A. U.C. @ BERKELEY P.O.A. VACAVILLE P.O.A. VACAVILLE PMA VALLEJO P.O.A. VENTURA CO D.S.A. VENTURA CO PROFESSIONAL P.O.A. VENTURA P.O.A. WEST SACRAMENTO POA WHITTIER P.O.A. WHITTIER POLICE MGMT ASSOC WOODLAND PROF POLICE EMPLOYEES' ASSOC YOLO COUNTY D.S.A. YREKA POA YUBA COUNTY D.S.A. YUBA COUNTY S.M.S.A. YUBA CITY P.O.A.