2025-04-14T19:44:38-05:00 2024-06-30 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD SUITE 400 SAN RAMON CA 94583 990 2023-07-01 953846186 Los Angeles County Fire Fighters Local 1014 Health and Welfare Plan % SHALAURA SOLIAI LOSA 3106391014 3460 Fletcher Avenue El Monte CA 91731 Tony Carcioppolo CHAIRMAN 3106391014 2025-05-15 true true RICHARD THIERMANN P00974294 9252779100 2023 2025-03-06 01:10:19Z Tony Carcioppolo 3460 Fletcher Avenue El Monte CA 91731 151921888 false X LOCAL1014.ORG X 1978 CA TO PROVIDE HEALTH AND WELFARE BENEFITS. 7 3 32 7 7575 1738 0 0 121029062 129147735 8997196 12646854 640117 45094 130666375 141839683 0 0 86570537 94115838 3454980 3846503 0 0 0 6827394 7792795 96852911 105755136 33813464 36084547 363177822 416678201 19986207 23436780 343191615 393241421 SINCE 1949, LOCAL 1014 HAS FOUGHT FOR BETTER WAGES, HOURS, BENEFITS AND WORKING CONDITIONS FOR OUR MEMBERS AND FOR WORLD-CLASS FIRE AND EMERGENCY MEDICAL SERVICES FOR OUR COMMUNITIES THROUGHOUT LOS ANGELES COUNTY. false false PROVIDED MEDICAL, MENTAL HEALTH, TEMPORARY AND LONG-TERM DISABILITY, SUBSTANCE ABUSE, DENTAL, LIFE INSURANCE, ACCIDENTAL DEATH AND DISMEMBERMENT, PRESCRIPTION DRUG, AND VISION BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. false false false false false false false false false true true false false true true true 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 35 0 true 32 true true true false false false false false false false X 7 3 false false false false false false false true false false true true true true true true true false false CA X SHALAURA SOLIAI 3106391014 3460 FLETCHER AVENUE EL MONTE CA 91731 X REGINALD A CYRUS ADMINISTRATIVE MANAGER 40.0 0.0 X 194840 0 41847 XAVIER CAMPOS CHAIRMAN 2.0 0.0 X X 5750 0 0 DAVID MORSE TRUSTEE 2.0 0.0 X 5500 0 0 DONALD LASSIG SECRETARY 2.0 0.0 X X 5250 0 0 JOHN BISHOP TRUSTEE - TERM. 11/31/2023 2.0 0.0 X 5250 0 0 GERARDO SILVA TRUSTEE - Term. 4/11/2024 2.0 0.0 X 5000 0 0 DAVID GILLOTTE TRUSTEE 2.0 0.0 X 0 0 0 JASON CERVANTES TRUSTEE 2.0 0.0 X 0 0 0 CHRIS READE TRUSTEE - EFF. 08/28/2023 2.0 0.0 X 0 0 0 Tony Carcioppolo Trustee - Eff. 4/11/2024 2.0 0.0 X 0 0 0 221590 0 41847 1 false true false ANTHEM BLUE CROSS 21555 OXNARD STREET WOODLAND HILLS CA 91367 CLAIMS PROCESSING 1448685 EPLAN LLC 22601 N 19TH AVE 240 PHOENIX AZ 85027 CONSULTANTS 1346503 VSP VISION CARE 5000 AIRPORT PLAZA DRIVE SUITE 250 LONG BEACH CA 90815 ADMIN CLAIMS FEES 586171 ARISTOTLE CAPITAL MANAGEMENT LLC 11100 SANTA MONICA BLVD 1700 LOS ANGELES CA 90025 INVESTMENT MANAGER 574264 PACIFIC INVESTMENT CONSULTANT 1130 IRON POINT RD STE 100 FOLSOM CA 95630 CONSULTANTS 200000 7 0 EMPLOYER CONTRIBUTION 525120 125859648 125859648 PARTICIPANT CONTRIBUTIONS 525120 3288087 3288087 129147735 10330606 7575 10323031 0 0 0 0 0 12398453 10082205 2316248 2316248 2316248 0 0 0 0 0 0 0 0 0 LIEN RECOVERY 525120 45094 45094 45094 141839683 129192829 7575 12639279 0 0 0 94115838 260685 0 2386588 315864 680266 203100 0 47151 81051 0 0 2097413 3633031 0 673655 608027 0 395079 35706 0 14150 0 0 75862 131670 105755136 X 12313506 6853806 157955172 101236238 0 0 743069 1717838 0 0 0 0 0 0 0 0 0 0 634956 439854 176285 195102 113618354 227627412 77743243 78592613 0 0 0 0 628193 455192 363177822 416678201 741478 405566 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19244729 23031214 19986207 23436780 X 0 0 0 0 343191615 393241421 343191615 393241421 363177822 416678201 36084547 13965259 X X false true X true false 634956 439854 195102 195102 REAL ESTATE INVESTMENT FUNDS 78592613 F 78592613 0 CLAIMS PAYABLE AND IBNR 22558000 LEASE LIABILITY 473214 23031214 X 153707529 13965259 13965259 139742270 2097413 2097413 141839683 99703723 99703723 2097413 3954000 6051413 105755136 PART X, LINE 2: THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER, DATED DECEMBER 17, 1993, IN WHICH THE INTERNAL REVENUE SERVICE ("IRS") STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE ("IRC") UNDER SECTION 501(C)(9). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN'S ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, THE PLAN'S ADMINISTRATOR BELIEVES THAT THE PLAN WAS QUALIFIED, AND THE RELATED TRUST WAS TAX EXEMPT AS OF THE FINANCIAL STATEMENT DATE. THE PLAN'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B-OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS OF $3,949,597 false false false REGINALD A CYRUS ADMINISTRATIVE MANAGER 194840 0 0 0 0 0 16299 0 25548 0 236687 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B: THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: THE ORGANIZATION PROVIDED ALL MEMBERS OF THE GOVERNING BODY WITH A COPY OF THE FORM 990 VIA E-MAIL. A HARD COPY WAS ALSO PROVIDED TO EACH MEMBER AT THE PLAN'S REGULAR BOARD MEETING. THE FORM 990 WAS REVIEWED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE ADMINISTRATIVE MANAGER. THE FORM 990 WAS COMPARED AND RECONCILED AGAINST EACH LINE ITEM OF THE AUDITED FINANCIAL STATEMENTS. THE FORM 990 WAS REVIEWED PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT-OF-INTEREST POLICY. ALL CONTRACTS AND AGREEMENTS FOR SERVICES AND ANY PAYMENTS MADE ARE APPROVED BY THE ADMINISTRATIVE MANAGER TO ENSURE THAT THERE IS NO RELATIONSHIP WITH A PARTY IN INTEREST. HIRING OF ALL EMPLOYEES IS ALSO APPROVED BY THE ADMINISTRATIVE MANAGER. ANY CONFLICT OF INTEREST IS REPORTED TO THE CHAIRMAN OF THE BOARD OF TRUSTEES FOR ACTION. FORM 990, PART VI, SECTION B, LINE 15A: COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. THE ORGANIZATION USES THE "EMPLOYERS GROUP COMPENSATION & BENEFITS SURVEY SUITE" SOFTWARE TO DETERMINE COMPARABLE COMPENSATION FOR FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THE ORGANIZATION DOCUMENTS THE DELIBERATION AND DECISIONS MADE FOR COMPENSATION ARRANGEMENTS IN THE EXECUTIVE SESSION MINUTES. 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 VII, SECTION A: COMPENSATION REPORTED ON PART VII, SECTION A, REPRESENTS STIPENDS PAID TO RETIRED TRUSTEES FOR ATTENDING THE BOARD OF TRUSTEES MEETINGS. TRUSTEES WHO ARE ACTIVE FIREFIGHTERS EMPLOYED BY OTHER RELATED ORGANIZATIONS ARE NOT COMPENSATED BY THE PLAN. COMPENSATION PAID TO ACTIVE TRUSTEES IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE ORGANIZATION, LOS ANGELES COUNTY FIRE FIGHTERS LOCAL 1014 UNION. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. INTERNATIONAL ASSOC OF FIRE FIGHTERS 3460 FLETCHER AVENUE EL MONTE CA 91731 951943626 LABOR UNION CA 501(C)(5) N/A NA false COUNTY OF LOS ANGELES 500 WEST TEMPLE STREET LOS ANGELES CA 90012 956000927 GOV'T AGENCY CA N/A N/A NA false CITY OF MONTEREY PARK 320 WEST NEWMARK AVE MONTEREY PARK CA 91754 956000747 GOV'T AGENCY CA N/A N/A NA false false false false false false false false false false false true false false false false true false false false IAFF - LOS ANGELES K 389593 COST IAFF - LOS ANGELES P 761165 COST