STRATEGY STUDIO / PUBLIC DATA EXPLORER

AFSCME LOCAL 2076 ORANGE COUNTY BENEFITS TRUST: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
AFSCME LOCAL 2076 ORANGE COUNTY BENEFITS TRUST (EIN 33-6136808)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-09-20
IRS object ID
202202639349301505
Schema version
2021v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2022-09-20T13:13:00-04:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN872683828PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1YBARRA & ASSOCIATESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110370 COMMERCE CENTER DR STE 205AddressLine1Txt
CityRANCHO CUCAMONGACityNm
State AbbreviationCAStateAbbreviationCd
ZIP917305806ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN336136808EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AFSCME LOCAL 2076 HEALTH & WELFAREBusinessNameLine1Txt
Business Name Line2TRUST FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAFSCBusinessNameControlTxt
Phone7147784417PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1520 N BROOKHURST ST STE 229AddressLine1Txt
CityANAHEIMCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92801ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLORENA YONAMINEPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7147784417PhoneNum
Signature2022-09-20SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLORENAPersonFirstNm
Person LastYONAMINEPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICIA YBARRA CPAPreparerPersonNm
PTINP00438049PTIN
Phone9099890788PhoneNum
Preparation2022-09-20PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLORENA YONAMINEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1520 N BROOKHURST ST STE 229AddressLine1Txt
CityANAHEIMCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92801ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,420,051GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1993FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionAFSCME LOCAL 2076 BENEFITS TRUST WAS ESTABLISHED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE COUNTY OF ORANGE (EMPLOYER) AND AFSCME LOCAL UNION 2076 (SPONSOR) TO HOLD ASSETS AND CONTRIBUTIONS RECEIVED FROM THE EMPLOYER WHICH ARE DESIGNATED FOR THE SOLE PURPOSE OF PROVIDING FOR EMPLOYEE HEALTHCARE BENEFITS TO EMPLOYEES COVERED BY THE COLLECTIVE BARGAINING AGREEMENT.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,383,995PYProgramServiceRevenueAmt
CY Program Service Revenue$2,413,832CYProgramServiceRevenueAmt
PY Investment Income$3,778PYInvestmentIncomeAmt
CY Investment Income$6,219CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,387,773PYTotalRevenueAmt
CY Total Revenue$2,420,051CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$2,159,280PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$2,207,698CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$20,075PYOtherExpensesAmt
CY Other Expenses$27,442CYOtherExpensesAmt
PY Total Expenses$2,179,355PYTotalExpensesAmt
CY Total Expenses$2,235,140CYTotalExpensesAmt
PY Revenues Less Expenses$208,418PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$184,911CYRevenuesLessExpensesAmt
Total Assets BOY$1,156,722TotalAssetsBOYAmt
Total Assets EOY$1,375,071TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,156,722NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,375,071NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionAFSCME LOCAL 2076 BENEFITS TRUST WAS ESTABLISHED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE COUNTY OF ORANGE (EMPLOYER) AND AFSCME LOCAL UNION 2076 (SPONSOR) TO HOLD ASSETS AND CONTRIBUTIONS RECEIVED FROM THE EMPLOYER WHICH ARE DESIGNATED FOR THE SOLE PURPOSE OF PROVIDING FOR EMPLOYEE HEALTHCARE BENEFITS TO EMPLOYEES COVERED BY THE COLLECTIVE BARGAINING AGREEMENT.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE HEALTH INSURANCE BENEFITS FOR THE MEMBERS REPRESENTED, UNDER A COLLECTIVE BARGAINING AGREEMENT, BY AFSCME LOCAL 2076.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescOVERSEE AND APPROVE OPERATIONS OF THE TRUST WITHIN THE TERMS OF THE TRUST AGREEMENT, BY AUTHORIZING & APPROVING CONTRACT CHANGES AND PROVIDING FISCAL OVERSIGHT AND ENSURING THE TRUST OPERATES WITHIN THE SCOPE OF THE COLLECTIVE BARGAINING AGREEMENT.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLORENA YONAMINEPersonNm
Phone7147784417PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1520 N BROOKHURST ST STE 229AddressLine1Txt
CityANAHEIMCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92801ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LORENA YONAMINE
TRUSTEE1.00Yes (X)$0$0$0
CLAUDIA BADILLO
TRUSTEE1.00Yes (X)$0$0$0
NIA JONES
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER INSURANCE CONTRIB.$1,496,239$1,496,239
EMPLOYEE INSURANCE CONTRIB.$917,593$917,593
FieldValueIRS element (for citing)
Total Program Service Revenue$2,413,832TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,219TotalRevenueColumnAmt
Related Or Exempt Func Income$6,219RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,420,051TotalRevenueColumnAmt
Related Or Exempt Func Income$2,420,051RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$2,207,698TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,500TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,656TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,042TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,244TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,235,140TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,022,318BOYAmt
EOY$1,207,229EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$50,293BOYAmt
EOY$50,293EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$84,111BOYAmt
EOY$117,549EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,156,722BOYAmt
EOY$1,375,071EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,156,722BOYAmt
EOY$1,375,071EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,156,722BOYAmt
EOY$1,375,071EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,156,722BOYAmt
EOY$1,375,071EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$184,911ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$33,438NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$2,420,051TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$2,420,051RevenueSubtotalAmt
Total Revenue Per Form990$2,420,051TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,235,140TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,235,140ExpensesSubtotalAmt
Total Expenses Per Form990$2,235,140TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONAFSCME LOCAL 2076 BENEFITS TRUST WAS ESTABLISHED PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE COUNTY OF ORANGE (EMPLOYER) AND AFSCME LOCAL UNION 2076 (SPONSOR) TO HOLD ASSETS AND CONTRIBUTIONS RECEIVED FROM THE EMPLOYER WHICH ARE DESIGNATED FOR THE SOLE PURPOSE OF PROVIDING FOR EMPLOYEE HEALTHCARE BENEFITS TO EMPLOYEES COVERED BY THE COLLECTIVE BARGAINING AGREEMENT.
FORM 990, PAGE 2, PART III, LINE 4DOVERSEE AND APPROVE OPERATIONS OF THE TRUST WITHIN THE TERMS OF THE TRUST AGREEMENT, BY AUTHORIZING & APPROVING CONTRACT CHANGES AND PROVIDING FISCAL OVERSIGHT AND ENSURING THE TRUST OPERATES WITHIN THE SCOPE OF THE COLLECTIVE BARGAINING AGREEMENT.
FORM 990, PAGE 6, PART VI, LINE 7ATHE TRUST IS GOVERNED BY A BOARD OF TRUSTEES, WHO ARE APPOINTED BY THE EXECUTIVE BOARD OF AFSCME LOCAL 2076.
FORM 990, PAGE 6, PART VI, LINE 11BTHE COMPLETED FORM IS REVIEWED BY THE SIGNING TRUSTEE.
FORM 990, PAGE 6, PART VI, LINE 19THE TRUST DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AND ARE ALSO AVAILABLE VIA THE EMPLOYEE PENSION BENEFIT SECURITY ADMINISTRATION'S PUBLIC DISCLOSURE WEBSITE.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AFSCME LOCAL 2076BusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1520 N BROOKHURST ST STE 229AddressLine1Txt
CityANAHEIMCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92801ZIPCd
FieldValueIRS element (for citing)
EIN953827935EIN
Primary ActivitiesLABOR ORG.PrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501C 5ExemptCodeSectionTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd