2023-10-10T17:50:05-05:00 2023-02-28 910189318 MOSS ADAMS LLP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2022-03-01 436921041 CALIFORNIA FIREFIGHTERS BENEFIT TRUST FKA SOUTHERN CA FIREFIGHTERS BENEFIT TRU CALI 5624635000 1200 WILSHIRE BLVD 5TH FLOOR LOS ANGELES CA 90017 BRANDON LUCORE CHAIRMAN 7607232036 2023-10-10 1 BRANDON LUCORE 999009999 1 TRACY S PAGLIA P00366884 9165038100 2023-10-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRANDON LUCORE 1200 WILSHIRE BLVD 5TH FLOOR LOS ANGELES CA 90017 47961411 0 X WWW.SCFBTTRUST.COM X 2005 CA THE TRUST PROVIDES FOR REIMBURSEMENTS TO RETIRED BENEFICIARIES OF HEALTH INSURANCE PREMIUMS AND QUALIFIED MEDICAL EXPENSES PAID BY THE BENEFICIARY. 9 3 0 10 0 0 0 0 8036648 8814458 6078467 630914 0 0 14115115 9445372 0 0 1294866 1652517 0 0 0 0 0 426463 511054 1721329 2163571 12393786 7281801 72568992 73366827 36491 55019 72532501 73311808 NONE 0 0 THE TRUST PROVIDED FOR REIMBURSEMENTS TO 282 RETIRED BENEFICIARIES OF HEALTH INSURANCE PREMIUMS AND QUALIFIED MEDICAL EXPENSES PAID BY THE BENEFICIARY. 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 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 X 9 3 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X BENEFIT PROGRAMS ADMINISTRATION 5624635000 1200 WILSHIRE BLVD 5TH FLOOR LOS ANGELES CA 90017 X X BRANDON LUCORE CHAIRPERSON 2.00 0.00 X X 0 0 0 STEVE VANDEWALLE TRUSTEE 1.00 40.00 X 0 0 0 JESSE CONNOR TRUSTEE 1.00 40.00 X 0 0 0 MIKE DETOY TRUSTEE 1.00 40.00 X 0 0 0 RYAN GARING TRUSTEE 1.00 40.00 X 0 0 0 DIRK JENSEN TRUSTEE (THRU 12/22) 1.00 0.00 X 0 0 0 MATT MATHIS TRUSTEE 1.00 40.00 X 0 0 0 RONALD SAATHOFF TRUSTEE 1.00 40.00 X 0 0 0 GREG WILSON TRUSTEE 2.00 40.00 X 0 0 0 SCOTT WILSON TRUSTEE (AS OF 01/23) 1.00 40.00 X 0 0 0 0 0 0 0 0 0 0 BENEFIT PROGRAMS ADMINISTRATION 1200 WILSHIRE BLVD 5TH FLOOR LOS ANGELES CA 90017 ADMINISTRATION 185325 PAYDEN & RYGEL 333 SOUTH GRAND AVENUE LOS ANGELES CA 90071 MANAGEMENT FEES 112915 2 EMPLOYERS CONTRIBUTIONS 900099 4771494 4771494 PARTICIPANTS CONTRIBUTIONS 900099 3759964 3759964 ASSOCIATIONS 900099 259550 259550 JOINDER FEES AND MISC INCOME 900099 23450 23450 8814458 1940802 1940802 37206151 38516039 -1309888 -1309888 -1309888 9445372 8814458 0 630914 X 1652517 95117 49885 112915 218921 9936 2805 7593 12303 GOVERNMENT FILING FEES 1579 2163571 0 589855 2128686 2381670 2015128 61684 68425178 70333618 72568992 73366827 36491 55019 36491 55019 X 72532501 73311808 0 0 0 0 72532501 73311808 72568992 73366827 7281801 -6502494 0 X X 0 1 X 1 0 0 X 2829963 -6502494 -6502494 9332457 112915 112915 9445372 2050656 0 2050656 112915 112915 2163571 PART X, LINE 2: IN ACCORDANCE WITH GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE PLAN'S TAX POSITIONS AND DOES NOT BELIEVE THE PLAN HAS ANY UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE OR ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. GENERALLY, THE PLAN IS SUBJECT TO INCOME TAX EXAMINATIONS FOR THREE YEARS FROM THE FILING OF A TAX RETURN. FORM 990, PART VI, SECTION A, LINE 7A THERE ARE NINE TRUSTEES, SIX OF WHOM ARE SELECTED BY THE MEMBERS OF THE PARTICIPATING LABOR ORGANIZATIONS AND THREE OF WHOM ARE APPOINTED BY THE BOARD OF DIRECTORS OF THE PARTICIPATING LABOR ORGANIZATIONS. IN THE EVENT OF EARLY TERMINATION OF APPOINTMENT, RESIGNATION OR DEATH OF A TRUSTEE, THE BOARD OF DIRECTORS OF THE PARTICIPATING LABOR ORGANIZATIONS SHALL SELECT A SUCCESSOR TRUSTEE FOR THE REMAINDER OF THAT TERM. THE APPOINTMENT OF A TRUSTEE MAY BE TERMINATED AT ANY TIME BY THE ENTITY WHICH ORIGINALLY MADE THE APPOINTMENT, ACCORDING TO SUCH ENTITY'S INTERNAL RULES, PROCEDURES OR PRACTICES. FORM 990, PART VI, SECTION A, LINE 8B THE TRUST HAS NO SEPARATE COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIRMAN REVIEWS THE FORM 990 AND COMPARES IT TO THE AUDITED FINANCIAL STATEMENTS FOR COMPLETENESS AND ACCURACY BEFORE SIGNING AND FILING. A COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRUST HAS A CONFLICT OF INTEREST POLICY ADOPTED IN MARCH 2008 AND AMENDED IN MARCH 2011, WHICH REQUIRES THE TRUSTEES TO SUBMIT A SIGNED CONFLICT OF INTEREST DISCLOSURE STATEMENT UPON ACCEPTANCE OF THE TRUSTEE POSITION AND TO DISCLOSE ANY CONFLICT OF INTEREST AS SOON AS IT IS DISCOVERED. IN PARTICULAR, THE TRUSTEE SHALL DISCLOSE A CONFLICT OF INTEREST PRIOR TO ANY BOARD DECISION ON THE MATTER RELATED TO THE CONFLICT OF INTEREST. IF THE BOARD HAS DETERMINED THAT THERE IS A CONFLICT OF INTEREST, THE TRUSTEE WILL BE EXCUSED FROM THE MEETING DURING ALL DISCUSSIONS AND VOTING ON THE ISSUE. THE TRUSTEES ARE REQUIRED TO REVIEW THIS POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S FINANCIAL INFORMATION IS PROVIDED TO PARTICIPANTS IN THE SUMMARY ANNUAL REPORT. A FULL SET OF FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS IS AVAILABLE TO PARTICIPANTS UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 14: THE TRUST'S DOCUMENT RETENTION POLICY IS INCLUDED IN THE TRUST AGREEMENT ARTICLE VI, SECTION 11. FORM 990, PART VI, SECTION B, LINE 15: NO COMPENSATION IS PAID TO ANY TRUSTEES OR OFFICERS BY THE FILING ENTITY. THE TRUST HAS NO EMPLOYEES. FORM 990, PART VI, SECTION B, LINE 13: THE TRUST'S WHISTLEBLOWER POLICY IS INCLUDED IN THE TRUST AGREEMENT ARTICLE VI, SECTION 18. FORM 990, PART VII, SECTION A, LINE 1A, BOX E: THE TRUST DOES NOT HAVE INFORMATION REGARDING THE COMPENSATION RECEIVED BY THE TRUSTEES AS A FIREFIGHTER. THE MEMBERS OF THE BOARD OF TRUSTEES ARE PAID FIREFIGHTERS OF THE CITY OF SAN DIEGO, CITY OF RIVERSIDE AND NORTH COUNTY FIRE DISTRICT (THE LOCAL GOVERNMENTS). THEY ARE EMPLOYED BY THE LOCAL GOVERNMENTS AND RECEIVE ALL THEIR COMPENSATION SOLELY CONNECTED TO THEIR DUTIES AS FIREFIGHTERS. IN THEIR ROLE AS TRUSTEES, THEY ARE FIDUCIARIES AND SUBJECT TO LEGAL PROHIBITIONS AGAINST SELF-DEALING. THEY SERVE ON A VOLUNTEER BASIS AS TRUST FIDUCIARIES; THEY DO NOT RECEIVE ANY ADDITIONAL COMPENSATION FROM THE LOCAL GOVERNMENTS OR ANY OTHER PARTY FOR THEIR SERVICES ON THE BOARD OF TRUSTEES. FURTHER, THE TRUST HAS A CONFLICT OF INTEREST POLICY, WHICH REQUIRES TRUSTEES TO DISCLOSE ANY FINANCIAL ARRANGEMENTS THAT WOULD CREATE A CONFLICT OF INTEREST. SECTION 7(A) OF THE CONFLICT OF INTEREST POLICY OF THE TRUST, EFFECTIVE MARCH 1, 2011 AS AMENDED, STATES THE FOLLOWING: "COVERED PERSONS SHALL HAVE A DUTY TO DISCLOSE TO THE BOARD ANY CONFLICT OF INTEREST AS SOON AS IT IS DISCOVERED AND, IN PARTICULAR, PRIOR TO ANY BOARD OR COMMITTEE DECISION ON THE MATTER RELATED TO THE CONFLICT OF INTEREST. UPON ACCEPTANCE OF TRUSTEE POSITION, TRUSTEES SHALL SUBMIT A SIGNED CONFLICT OF INTEREST DISCLOSURE TO THE BOARD AND SHALL HAVE THE DUTY TO UPDATE SUCH DISCLOSURES UPON DISCOVERING A CHANGE." THE POLICY ALSO REQUIRES REGULAR DISCLOSURE IN WRITTEN FORM OF "ANY ENTITIES IN WHICH YOU [THE TRUSTEE] PRESENTLY HAVE A COMPENSATION ARRANGEMENT THAT MAY PRESENT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST. NOTE ALSO THAT THE DISCLOSURE OF COMPENSATION REQUESTED ON THE FORM 990 WOULD CAUSE ADDITIONAL ADMINISTRATIVE BURDEN BY REQUIRING THE TRUST TO COLLECT THIS INFORMATION ANNUALLY, SINCE THE TRUSTEES' COMPENSATION AS FIREFIGHTERS VARIES FROM YEAR TO YEAR, AND FROM TRUSTEE TO TRUSTEE. FINALLY, AND VERY IMPORTANTLY, THE FORM 990 IS PUBLIC INFORMATION. IT IS LIKELY THAT REQUIRING THE DISCLOSURE OF COMPENSATION WILL DISSUADE FIREFIGHTERS FROM VOLUNTEERING TO SERVE ON THE BOARD. THE TRUST WOULD THEN HAVE TO SPEND TRUST ASSETS TO HIRE A PROFESSIONAL TRUSTEE. PLEASE CONTACT THE TRUST OFFICE IF YOU WOULD LIKE FURTHER INFORMATION, AND/OR WOULD LIKE TO DISCUSS THIS FURTHER. THE TRUSTEES WANT TO BE COOPERATIVE WITH THE IRS, BUT REQUESTING THIS COMPENSATION INFORMATION IS PROBLEMATIC FOR THE REASONS STATED ABOVE. FORM 990, PART IX, LINE 11G THIRD PARTY ADMINISTRATORS 185,325. ACTUARIAL FEES 33,302. CONSULTING 294. NORTH COUNTY FIRE PROTECTION DISTRICT 330 SOUTH MAIN AVENUE FALLBROOK CA 92028 956005429 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF RIVERSIDE 3900 MAIN STREET RIVERSIDE CA 92522 956000769 LOCAL GOVERNMENT CA N/A N/A 0 FALLBROOK FIREFIGHTERS ASSOCIATION PO BOX 553 FALLBROOK CA 92088 330581737 LABOR UNION/PLAN SPONSOR CA 501(C)(5) N/A N/A 0 CITY OF SAN DIEGO 202 C STREET SAN DIEGO CA 92101 906000776 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF OCEANSIDE 300 NORTH COAST HWY OCEANSIDE CA 92054 951688570 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF CARLSBAD 1635 FARADAY AVENUE CARLSBAD CA 92008 956004793 LOCAL GOVERNMENT CA N/A N/A 0 CARPINTERIA-SUMMERLAND FIRE PROTECTION DISTRICT 1140 EUGENIA PLACE STE A CARPINTERIA CA 93013 770324820 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF NAPA 1541 2ND STREET NAPA CA 94559 946000380 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF HEMET 445 E FLORIDA AVENUE HEMET CA 92543 956000719 LOCAL GOVERNMENT CA N/A N/A 0 CITY OF RIO VISTA ONE MAIN STREET RIO VISTA CA 94571 946000404 LOCAL GOVERNMENT CA N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1