SELF INSURERS SECURITY FUND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: SELF INSURERS SECURITY FUND (EIN 68-0049924)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-15
IRS object ID: 202611359349312066
Schema version: 2024v5.1
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
Form 990
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-15T14:52:26+00:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	135381590	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BDO USA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	8401 GREENSBORO DR STE 800	AddressLine1Txt
City	MCLEAN	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	221023599	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	680049924	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SELF-INSURERS' SECURITY FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SELF	BusinessNameControlTxt
Phone	9256271303	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 12TH STREET SUITE 680	AddressLine1Txt
City	OAKLAND	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94607	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WILLIAM LYONS	PersonNm
Person Title	CHAIRPERSON	PersonTitleTxt
Signature	2026-05-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TODD TERESCO	PreparerPersonNm
PTIN	P00247720	PTIN
Phone	7038930600	PhoneNum
Preparation	2026-05-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WILLIAM LYONS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 12TH STREET SUITE 680	AddressLine1Txt
City	OAKLAND	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94607	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$407,051,257	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SECURITYFUND.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1984	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE CONTINUITY OF WORKERS' COMPENSATION BENEFITS TO INJURED WORKERS OF INSOLVENT, PRIVATE SELF-INSURED COMPANIES AT THE LOWEST OVERALL LONG-TERM COST, EQUITABLY DISTRIBUTED TO THE SELF-INSURANCE COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	-$584,404	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$50,664,305	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,010,879	CYProgramServiceRevenueAmt
PY Investment Income	$25,948,734	PYInvestmentIncomeAmt
CY Investment Income	$76,648,699	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$76,613,039	PYTotalRevenueAmt
CY Total Revenue	$80,659,578	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$900,760	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$935,956	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$53,335,651	PYOtherExpensesAmt
CY Other Expenses	$53,875,195	CYOtherExpensesAmt
PY Total Expenses	$54,236,411	PYTotalExpensesAmt
CY Total Expenses	$54,811,151	CYTotalExpensesAmt
PY Revenues Less Expenses	$22,376,628	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$25,848,427	CYRevenuesLessExpensesAmt
Total Assets BOY	$855,452,206	TotalAssetsBOYAmt
Total Assets EOY	$905,651,511	TotalAssetsEOYAmt
Total Liabilities BOY	$94,129,588	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$117,971,074	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$761,322,618	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$787,680,437	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE CONTINUITY OF WORKERS' COMPENSATION BENEFITS TO INJURED WORKERS OF INSOLVENT, PRIVATE SELF-INSURED COMPANIES AT THE LOWEST OVERALL LONG-TERM COST, EQUITABLY DISTRIBUTED TO THE SELF-INSURANCE COMMUNITY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	ALTERNATIVE SECURITY PROGRAM ASSESSMENTS - SELF-INSURED CORPORATIONS MEETING CERTAIN MINIMUM CREDIT QUALITY STANDARDS ARE ASSESSED ANNUAL FEES FOR PARTICIPATION IN THE ASP PROGRAM IN LIEU OF POSTING A SECURITY DEPOSIT. THE ASP PROGRAM PROVIDES PROTECTION TO SELF-INSURED EMPLOYERS IN THE CASE OF ANY FUTURE DEFAULTS. SISF USES THE ASSESSMENTS TO PROVIDE FUNDS FOR ANY FUTURE DEFAULTS AND TO PURCHASE CATASTROPHE COVERAGE/HEDGE INSTRUMENTS FOR CERTAIN LOSS EXPOSURES ASSOCIATED WITH THE PROGRAM.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	SECURITY DEPOSITS AND RECOVERIES - SISF RECEIVES REVENUE FROM SURETY BONDS AND DEPOSITS WHEN THE ORGANIZATION ASSUMES, AS STIPULATED IN THE LABOR CODE, THE RESPONSIBILITY TO ADMINISTER THE FUNDS NECESSARY TO PAY WORKERS' COMPENSATION OBLIGATIONS AGAINST AN INSOLVENT SELF-INSURER.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$0	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	589	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Policies Reference Chapters	false	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ADRIANA MERTINAK	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5108796035	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	555 12TH STREET STE 680	AddressLine1Txt
City	OAKLAND	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94607	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
WILLIAM LYONS
CHAIRPERSON	1.0	0.0	Yes (X)	Yes (X)	$1,900	$0	$0
ED HALL
TRUSTEE	0.0	0.0	Yes (X)		$0	$0	$0
FRANCISCO CANO
TRUSTEE (as of 1/1/2025)	0.0	0.0	Yes (X)		$0	$0	$0
JOHN SMOLK
TRUSTEE	0.0	0.0	Yes (X)		$1,000	$0	$0
MARTIN KING
TREASURER	0.0	0.0	Yes (X)		$0	$0	$0
RAMENEH TORRES
TRUSTEE (as of 1/1/2025)	0.0	0.0	Yes (X)		$0	$0	$0
STACY BRATCHER
TRUSTEE	0.0	0.0	Yes (X)		$0	$0	$0
TIM EAST
TRUSTEE	0.0	0.0	Yes (X)		$600	$0	$0
ADRIANA MERTINAK
DIRECTOR OF FINANCE	40.0	0.0			$200,489	$0	$0	Yes (X)
GRANT HEINTZ
DIRECTOR, MEMBER CREDIT RISK	40.0	0.0			$204,631	$0	$0	Yes (X)
JILL DULICH
DIRECTOR, CLAIMS AND OPERATIONS	32.0	0.0			$167,355	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$575,975	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
TRISTAR RISK MANAGEMENT
100 OCEANGATE SUITE 700	LONG BEACH	CA	90802	TPA	$1,391,555
MARSH USA INC
1166 AVENUE OF THE AMERICAS	NEW YORK	NY	10036	CONSULTING	$1,200,000
NIXON PEABODY LLP
1100 CLINTON SQUARE ROCHESTER NY	ROCHESTER	NY	14604	LEGAL	$883,227
CHARLES TAYLOR TPA
64 DANBURY ROAD WILTON CT 06897	WILTON	CT	06897	TPA	$478,786
BDO USA
ONE BUSH STREET SUITE 1800	SAN FRANCISCO	CA	94104	AUDIT AND TAX	$170,448

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
SECURITY DEPOSITS / RECOVERIES	900099	$2,363,557	$2,363,557	$0	$0
ALTERNATIVE SECURITY PROGRAM	900099	$1,647,322	$1,647,322	$0	$0

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,010,879	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,884,790	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$584,404	UnrelatedBusinessRevenueAmt
Exclusion	$15,469,194	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$388,155,588	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$326,391,679	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$61,763,909	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$61,763,909	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$61,763,909	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$80,659,578	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,010,879	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$584,404	UnrelatedBusinessRevenueAmt
Exclusion	$77,233,103	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$593,956	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$148,234	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$141,234	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$52,532	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$734,605	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$206,943	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,054,183	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$346,154	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$127,122	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$273,305	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$281,457	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$104,527	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$8,673	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$248,847	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
CHANGE IN CLAIMS LIABILITY	$25,057,597
CLAIMS PAID	$16,596,236
ALTERNATIVE SECURITY PROGRAM	$5,252,243
CLAIMS ADMINISTRATION	$3,309,723

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$273,580	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$54,811,151	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$18,803,718	BOYAmt
EOY	$44,808,780	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$43,238,218	BOYAmt
EOY	$56,289	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,705,976	BOYAmt
EOY	$1,489,388	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$364,624	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$329,194	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$17,345	BOYAmt
EOY	$35,430	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$323,754,223	BOYAmt
EOY	$319,716,595	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$442,060,822	BOYAmt
EOY	$515,119,955	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$25,871,904	BOYAmt
EOY	$24,425,074	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$855,452,206	BOYAmt
EOY	$905,651,511	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,296,744	BOYAmt
EOY	$1,647,788	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$92,832,844	BOYAmt
EOY	$116,323,286	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$94,129,588	BOYAmt
EOY	$117,971,074	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$761,322,618	BOYAmt
EOY	$787,680,437	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$761,322,618	BOYAmt
EOY	$787,680,437	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$855,452,206	BOYAmt
EOY	$905,651,511	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$25,848,427	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$509,392	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$45,839	OtherCostOrOtherBasisAmt
Depreciation	$45,839	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$258,306	OtherCostOrOtherBasisAmt
Depreciation	$222,876	DepreciationAmt
Book Value	$35,430	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$60,479	OtherCostOrOtherBasisAmt
Depreciation	$60,479	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$35,430	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (8 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
Closely-held equity interests
Financial derivatives
HEDGE FUNDS	$144,851,998	F
PRIVATE EQUITY	$108,967,138	F
FED/STATE GOVERNMENT SECURITIES	$79,221,404	F
REAL ASSETS	$70,046,936	F
CORPORATE SECURITIES	$58,102,726	F
GLOBAL BONDS	$53,929,753	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$515,119,955	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
Federal Income Taxes
EST. FUTURE LIAB. FOR CLAIMS	$96,582,567
EST. FUTURE LIAB. FOR ADMIN CO	$19,740,719

Field	Value	IRS element (for citing)
Total Liability	$116,323,286	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$80,114,786	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$509,392	NetUnrealizedGainsInvstAmt
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$509,392	RevenueNotReportedAmt
Revenue Subtotal	$79,605,394	RevenueSubtotalAmt
Investment Expenses Not Incld	$1,054,184	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$0	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$1,054,184	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$80,659,578	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$53,756,967	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$0	OtherExpensesIncludedAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$53,756,967	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$1,054,184	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,054,184	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$54,811,151	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Independent Consultant	Yes (X)	IndependentConsultantInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GRANT HEINTZ
DIRECTOR, MEMBER CREDIT RISK	$204,631	$0	$0	$0	$0	$0	$0	$0	$0	$0	$204,631	$0	$0	$0
ADRIANA MERTINAK
DIRECTOR OF FINANCE	$200,489	$0	$0	$0	$0	$0	$0	$0	$0	$0	$200,489	$0	$0	$0
JILL DULICH
DIRECTOR, CLAIMS AND OPERATIONS	$167,355	$0	$0	$0	$0	$0	$0	$0	$0	$0	$167,355	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION	THE BOARD OF TRUSTEES WORKS WITH INDEPENDENT ADVISORS AND CONSULTANTS TO DETERMINE THE APPROPRIATE LEVELS OF COMPENSATION AND EMPLOYEE BENEFITS FOR ITS MANAGEMENT AND ADMINISTRATIVE EMPLOYEES. THESE CONSULTANTS CONSIST OF INDIVIDUALS, INCLUDING ATTORNEYS AND PERSONNEL CONSULTING FIRMS THAT HAVE EXPERTISE IN LABOR LAW, RECRUITMENT, AND STUDIES REGARDING RECRUITMENT, STAFFING, SALARY AND BENEFITS FOR COMPARATIVE ORGANIZATIONS. WRITTEN FINDINGS AND RECOMMENDATIONS, AS WELL AS ORAL PRESENTATIONS BY SUCH CONSULTANTS, ARE DEEMED CONFIDENTIAL AND ARE USED EXCLUSIVELY BY THE BOARD AS IT SEES FIT.
Form 990, Part VI, Line 6 Classes of members or stockholders	ALL PRIVATE SELF-INSURERS, AS DEFINED BY THE LABOR CODE, ARE MEMBERS OF THE FUND AS A CONDITION OF THEIR AUTHORITY TO INDIVIDUALLY SELF-INSURE THEIR WORKERS' COMPENSATION LIABILITIES IN THE STATE OF CALIFORNIA. THERE ARE NO SEPARATE CLASSES OF MEMBERSHIP.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body	MEMBERS MAY NOMINATE QUALIFIED INDIVIDUALS FOR ELECTION TO THE BOARD OF TRUSTEES, VOTE IN CONNECTION WITH SAID ELECTIONS, AND PARTICIPATE IN MEMBER MEETINGS.
Form 990, Part VI, Line 11b Review of form 990 by governing body	The organization's Form 990 is reviewed by management and then provided to the Chair of the Board for review and approval prior to filing. A copy of the return is available to the other members of the governing body upon request.
Form 990, Part VI, Line 12c Conflict of interest policy	(A)THE EXECUTIVE DIRECTOR HAS TO FOLLOW THE EXECUTIVE LIMITATIONS AND THE EMPLOYMENT HANDBOOK HAS A SECTION ENTITLED "CONFLICT OF INTEREST". (B) THE EXECUTIVE DIRECTOR REQUIRES SERVICE PROVIDERS TO AFFIRM IN WRITING THAT THERE ARE NO CONFLICTS ANNUALLY. (C) FROM TIME TO TIME, THE FUND REQUIRES THAT TRUSTEES AND COMMITTEE MEMBERS CONFIRM THE ABSENCE OF ANY CONFLICTS.
Form 990, Part VI, Line 19 Required documents available to the public	THE FUND POSTS ITS ANNUAL FINANCIAL REPORT AND INDEPENDENT AUDIT ON ITS WEBSITE. THE FUND'S BYLAWS ARE AVAILABLE TO MEMBERS UPON REQUEST.