SOUTHERN CALIFORNIA SCHOOLS VOLUNTARY EMPLOYEES BENEFITS ASSOC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHERN CALIFORNIA SCHOOLS VOLUNTARY EMPLOYEES BENEFITS ASSOC (EIN 33-0579503)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-08
- IRS object ID
- 202542819349301139
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-08T12:14:12-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NICOLLET MALL STE 1300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330579503 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA SCHOOLS VOL EMP BEN ASSOC | BusinessNameLine1Txt |
| Business Name Line2 | FKA SOCAL SCHOOLS VOL EMP BENEFITS AS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 6192780021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1843 HOTEL CIRCLE SOUTH 3RD FLOOR | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92108 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBIN WATKINS | PersonNm |
| Person Title | CO-CHAIR | PersonTitleTxt |
| Phone | 6192780021 | PhoneNum |
| Signature | 2025-09-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KIM HUNWARDSEN CPA | PreparerPersonNm |
| PTIN | P00484560 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2025-09-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBIN WATKINS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1843 HOTEL CIRCLE SOUTH 3RD FLOOR | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,108,133,349 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.VEBAONLINE.COM | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE VEBA IS A JOINT LABOR-MGMT ASSOC OF PARTICIPANT DISTRICTS IN CALIFORNIA. THE VEBA PROVIDES INSURANCE COVERAGE TO EMPLOYEES, RETIREES & DEPENDENTS OF THE MEMBER DISTRICTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $6,523,471 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $20,697 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $985,642,135 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,100,971,954 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,711,824 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,414,985 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$18,727 | PYOtherRevenueAmt |
| CY Other Revenue | $108,486 | CYOtherRevenueAmt |
| PY Total Revenue | $989,335,232 | PYTotalRevenueAmt |
| CY Total Revenue | $1,107,495,425 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $962,935,921 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,080,068,285 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $28,150,525 | PYOtherExpensesAmt |
| CY Other Expenses | $34,149,276 | CYOtherExpensesAmt |
| PY Total Expenses | $991,086,446 | PYTotalExpensesAmt |
| CY Total Expenses | $1,114,217,561 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,751,214 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$6,722,136 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $192,600,451 | TotalAssetsBOYAmt |
| Total Assets EOY | $187,506,824 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $38,368,898 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $38,677,887 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $154,231,553 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $148,828,937 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE VEBA IS A JOINT LABOR-MGMT ASSOC OF PARTICIPANT DISTRICTS IN CALIFORNIA. THE VEBA PROVIDES INSURANCE COVERAGE TO EMPLOYEES, RETIREES & DEPENDENTS OF THE MEMBER DISTRICTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE VEBA IS A JOINT LABOR-MGMT ASSOC OF PARTICIPANT DISTRICTS IN CALIFORNIA. THE VEBA PROVIDES INSURANCE COVERAGE TO NEARLY 150,000 EMPLOYEES, RETIREES & DEPENDENTS OF THE MEMBER DISTRICTS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RISK PROGRAM ADMINISTRATORS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6192780021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1843 HOTEL CIRCLE SOUTH 3RD FLOOR | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 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 |
|---|---|---|---|---|---|---|---|
| BRIAN DUFFY | |||||||
| CHAIR | 2.00 | 38.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBIN WATKINS | |||||||
| CO-CHAIR | 2.00 | 38.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TINA DOUGLAS | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $239,738 | $0 | |
| MOISES AGUIRRE | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $257,624 | $0 | |
| BETTY ROBLES-LEAL | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $237,369 | $0 | |
| AHMAD SWINTON | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $90,701 | $0 | |
| CLARK HAMPTON | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $343,717 | $0 | |
| LAMONT JACKSON | |||||||
| DIRECTOR (UNTIL SEPT 24) | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 | |
| RONDA WALEN | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 | |
| GREGG ROBINSON | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 | |
| DEBRA SCHADE | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES MESSINA | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 | |
| ESPIE MEDELLIN | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 | |
| HELEN FARIAS | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL SIMONSON | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $333,606 | $0 | |
| JONATHAN MELLO | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL BREYETTE | |||||||
| DIRECTOR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 | |
| FABIOLA BAGULA | |||||||
| DIRECTOR (AS OF NOV 24) | 1.00 | 39.00 | Yes (X) | $0 | $303,684 | $0 | |
| JON PETERSON | |||||||
| DIRECTOR (AS OF JUN 24) | 1.00 | 39.00 | Yes (X) | $0 | $282,218 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,088,657 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RISK PROGRAM ADMINISTRATORS LLC | |||||
| 2850 GOLF ROAD ROLLING | MEADOWS | IL | 60008 | TRUST ADMINISTRATION FEES | $9,136,477 |
| ERNST & YOUNG US LLP | |||||
| PO BOX 846793 | LOS ANGELES | CA | 900846793 | CONSULTING | $696,929 |
| TARO TECHNOLOGY LLC | |||||
| 8714 LAKE ASHMERE DRIVE | SAN DIEGO | CA | 92119 | CONSULTING | $476,598 |
| ASCENDANT HEALTHCARE INC | |||||
| 1755 INDIAN WOOD CIRCLE SUITE 100 | MAUMEE | OH | 43537 | DATA MANAGEMENT | $383,755 |
| OPTUM BEHAVIORAL HEALTH-ONSITE | |||||
| PO BOX 85303 | CHICAGO | IL | 606895303 | ONSITE STAFFING | $346,187 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DISTRICT CONTRIBUTIONS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,100,971,954 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,100,971,954 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,100,971,954 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,414,985 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $6,414,985 | UnrelatedBusinessRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $746,410 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $637,924 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $108,486 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $108,486 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $108,486 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,107,495,425 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,100,971,954 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $6,523,471 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,080,068,285 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $805,215 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $745,964 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,566 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $443,122 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,309 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PROGRAM SUPPORT | $10,066,210 |
| TRUST ADMINISTRATION FE | $9,136,477 |
| COMMUNICATION | $5,334,601 |
| OTHER DEDUCTION | $5,129,478 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,207,334 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,114,217,561 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,533,475 | BOYAmt |
| EOY | $76,434,613 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,094,961 | BOYAmt |
| EOY | $2,008,980 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,442,997 | BOYAmt |
| EOY | $1,660,801 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $31,579,317 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,290,820 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,343,452 | BOYAmt |
| EOY | $27,288,497 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,109,737 | BOYAmt |
| EOY | $51,739,974 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $27,600,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,075,829 | BOYAmt |
| EOY | $773,959 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,600,451 | BOYAmt |
| EOY | $187,506,824 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,880,208 | BOYAmt |
| EOY | $1,399,566 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,715,690 | BOYAmt |
| EOY | $33,505,321 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,773,000 | BOYAmt |
| EOY | $3,773,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,368,898 | BOYAmt |
| EOY | $38,677,887 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,231,553 | BOYAmt |
| EOY | $148,828,937 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,231,553 | BOYAmt |
| EOY | $148,828,937 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,600,451 | BOYAmt |
| EOY | $187,506,824 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$6,722,136 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,611 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,313,909 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,897,021 | OtherCostOrOtherBasisAmt |
| Book Value | $1,897,021 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,903,293 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,487,100 | DepreciationAmt |
| Book Value | $18,416,193 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,674,612 | OtherCostOrOtherBasisAmt |
| Depreciation | $943,909 | DepreciationAmt |
| Book Value | $6,730,703 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $125,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $125,000 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,979,391 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,734,811 | DepreciationAmt |
| Book Value | $244,580 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,288,497 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | JPMORGAN CORE BOND TRUST | Desc |
| Book Value | $27,600,000 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $27,600,000 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER LIABILITIES | Desc |
| Amt | $3,773,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,773,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY VEBA AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. VEBA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CLARK HAMPTON | ||||||||||||||
| DIRECTOR | $0 | $343,717 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $343,717 | $0 | $0 |
| MICHAEL SIMONSON | ||||||||||||||
| DIRECTOR | $0 | $333,606 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $333,606 | $0 | $0 |
| FABIOLA BAGULA | ||||||||||||||
| DIRECTOR (AS OF NOV 24) | $0 | $303,684 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $303,684 | $0 | $0 |
| JON PETERSON | ||||||||||||||
| DIRECTOR (AS OF JUN 24) | $0 | $282,218 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $282,218 | $0 | $0 |
| MOISES AGUIRRE | ||||||||||||||
| DIRECTOR | $0 | $257,624 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $257,624 | $0 | $0 |
| TINA DOUGLAS | ||||||||||||||
| DIRECTOR | $0 | $239,738 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $239,738 | $0 | $0 |
| BETTY ROBLES-LEAL | ||||||||||||||
| DIRECTOR | $0 | $237,369 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $237,369 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | CALIFORNIA SCHOOL VEBA DELEGATES ADMISTRATIVE MANAGEMENT TO RISK PROGRAM ADMISTRATOR. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS CONSISTS OF SIX BOARD MEMBERS THAT ARE APPOINTED BY THE MANAGEMENT, WHICH IS ANY SAN DIEGO COUNTY PUBLIC SCHOOL DISTRICT OR COMMUNITY COLLEGE, AND THE SAN DIEGO COUNTY OFFICE OF EDUCATION ENTERING INTO A COLLECTIVE BARGAINING AGREEGEMENT WITH A UNION (MANAGEMENT DIRECTORS). SIX BOARD MEMBERS ARE APPOINTED BY THE PARTICIPATING LABOR UNIONS. THERE ARE TWO ALTERNATE LABOR DIRECTORS AND TWO ALTERNATE MANAGEMENT DIRECTORS. IN ADDITION, THERE ARE TWO MANAGEMENT SELECTED BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A REVIEW WILL BE CONDUCTED OR WAS CONDUCTED PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE TRUSTEES ARE REQUIRED TO AFFIRM THEIR CONTINUED COMPLIANCE WITH THE TRUST'S CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE VEBA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON THE REQUEST OF THE BOARD OF DIRECTORS AND/OR INDIVIDUAL MEMBER DISTRICTS. |
| FORM 990, PART VII, SECTION A, COLUMN (E) | THE TRUST MADE A REASONABLE EFFORT TO OBTAIN THE AMOUNT OF COMPENSATION PAID BY RELATED ORGANIZATIONS TO TRUSTEES BY DISTRIBUTING A QUESTIONNAIRE TO EACH OF ITS TRUSTEES AND FOLLOWING UP WITH NON-RESPONDING TRUSTEES. COMPENSATION INFORMATION RECEIVED BY THE TRUST FROM RESPONDING TRUSTEES IS REPORTED ON FORM 990, PART VII, SECTION A, COLUMN (E). |
| FORM 990, PART XI, LINE 9: | ALLOWANCE FOR BILLING AND ELIGIBILITY ADJUSTMENT 1,313,909. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (69 entries)
| AFT LOCAL 1521 |
| ALPINE UNION SCHOOL DISTRICT |
| AMERICAN FEDERATION OF TEACHERS |
| BONSALL UNION SCHOOL DISTRICT |
| BORREGO SPRINGS UNIFIED SCHOOL DIST |
| CAJON VALLEY SCHOOL DISTRICT |
| CAL POLY POMONA FOUNDATION INC |
| CALIFORNIA FEDERATION OF TEACHERS |
| CALIFORNIA INTERSCHOLASTIC FEDERATION |
| CAPISTRANO UNIFIED SCHOOL DISTRICT |
| CARDIFF SCHOOL DISTRICT |
| CHARTER OAK UNIFIED SCHOOL DISTRICT |
| CHULA VISTA ELEMENTARY SCHOOL DISTRI |
| CLAREMONT UNIFIED SCHOOL DISTRICT |
| COPPER MOUNTAIN COMMUNITY COLLEGE DIS |
| CORONADO UNIFIED SCHOOL DISTRICT |
| CORONA-NORCO UNIFIED SCHOOL DISTRICT |
| COUNTY OF SAN DIEGO |
| CYPRESS SCHOOL DISTRICT |
| DARNALL CHARTER SCHOOL |
| DEHESA SCHOOL DISTRICT |
| EL MONTE UNION HIGH SCHOOL DISTRICT |
| ESCONDIDO UNION HIGH SCHOOL DISTRICT |
| ESCONDIDO UNION SCHOOL DISTRICT ELEM |
| FALLBROOK UNION ELEMENTARY SCHOOL DI |
| GROSSMONT UNION HIGH |
| GROSSMONT-CUYAMACA CC DISTRICT |
| HOLTVILLE UNIFIED SCHOOL DISTRICT |
| HUNTINGTON BEACH CITY SCHOOL DISTRIC |
| HUNTINGTON BEACH UNIFIED HIGH SCHOOL |
| IMPERIAL COUNTY OFFICE OF EDUCATION |
| JAMUL-DULZURA UNION SCHOOL DISTRICT |
| JULIAN UNION HIGH SCHOOL DISTRICT |
| JULIAN UNION SCHOOL DISTRICT |
| JURUPA AREA RECREATION AND PARK DIST |
| LA MESA-SPRING VALLEY SCHOOL DISTRIC |
| LAKESIDE UNION SCHOOL DISTRICT |
| LEMON GROVE ELEMENTARY SCHOOL DISTR |
| LENNOX SCHOOL DISTRICT |
| MAAC COMMUNITY CHARTER SCHOOL |
| MOUNTAIN EMPIRE UNIFIED SCHOOL DIST |
| NATIONAL CITY SCHOOL DISTRICT |
| OCEANSIDE UNIFIED SCHOOL DISTRICT |
| PACIFIC VIEW CHARTER SCHOOL |
| RANCHO SANTA FE SCHOOL DISTRICT |
| RIVERSIDE UNIFIED SCHOOL DISTRICT |
| SAN BERNARDINO CITY UNIFIED SCHOOL |
| SAN DIEGO COMMUNITY COLLEGE DISTRICT |
| SAN DIEGO COUNTY OFFICE OF EDUCATION |
| SAN DIEGO UNIFIED SCHOOL DISTRICT |
| SAN DIEGUITO UNION HIGH SCHOOL DISTR |
| SAN MARCOS UNIFIED SCHOOL DISTRICT |
| SAN PASQUAL UNION SCHOOL DISTRICT |
| SAN YSIDRO ELEMENTARY SCHOOL DISTR |
| SOLANA BEACH SCHOOL DISTRICT |
| SOUTH BAY UNION SCHOOL DISTRICT |
| SOUTHWESTERN COMMUNITY COLLEGE DISTR |
| SPENCER VALLEY SCHOOL DISTRICT |
| SWEETWATER UNION HIGH SCHOOL DISTR |
| VALLECITOS SCHOOL DISTRICT |
| VALLEY CENTER-PAUMA UNIFIED |
| VICTOR VALLEY WASTEWATER RECLAMATION |
| VISTA UNIFIED SCHOOL DISTRICT |
| WARNER UNIFIED SCHOOL DISTRICT |
| WEST COVINA UNIFIED SCHOOL DISTRICT |
| YUCAIPA-CALIMESA JOINT UNIF SCHOOL D |
| GLENDORA UNIFIED SCHOOL DISTRICT |
| MOTIVATED YOUTH ACADEMY CHARTER SCHOOL |
| SAN DIEGO & IMPERIAL COUNTIES LABOR COUNCIL |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| VEBA HEALTH CARE SOLUTIONS INC | ||||||||||||
| 1843 HOTEL CIRCLE SOUTH STE 300 | SAN DIEGO | CA | 92108 | 882198924 | WELFARE FUND | CA | CALIFORNIA SCHOOLS VOL EMP BEN ASSOC | C | $4,068,938 | $2,906,453 | 1.00000 | 0 |
| ARTHUR J GALLAGHER & CO | ||||||||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SERVICE EXPENSES PAID | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | M | TransactionTypeTxt |
| Involved | $3,988,967 | InvolvedAmt |
| Method Of Amount Determination | COST | MethodOfAmountDeterminationTxt |