2018-04-09T11:14:12-05:00 2017-09-30 MILLER KAPLAN ARASE LLP TWO EMBARCADERO CTR STE 2280 SAN FRANCISCO CA 941113916 990 2016-10-01 776009955 California's Valued Trust % ROBERT POWERS CALI 5594372960 520 E Herndon Ave Fresno CA 93720 VALERIE CORNUELLE executive director 5594372960 2018-04-08 true Catherine Gardner P00350865 4159563600 204.1.171.253 95416620180995000004 2018-04-09 P 383AB3693D991E2243336CB68FBC1E45C1CE75F2 895BD3731299A8643050337F2A99E55EAEE1AC5E 2016 2021-01-29 14:40:06Z Valerie Cornuelle 520 E Herndon Ave Fresno CA 93720 821274394 false X www.cvtrust.org X 1984 CA TO PROVIDE HEALTH AND WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES, RETIREES AND THEIR DEPENDENTS. 12 7 38 0 0 0 0 747578732 796276297 3699889 5778446 203860 402654 751482481 802457397 0 0 715802479 743501621 4092898 4215305 0 0 0 36926695 33712223 756822072 781429149 -5339591 21028248 133577786 157830155 75225469 73568200 58352317 84261955 TO PROVIDE HEALTH AND WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES, RETIREES AND THEIR DEPENDENTS. false false TO PROVIDE HEALTH AND WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES, RETIREES 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 21 0 true 38 true false false false false false false X 12 7 false false false false false false false true true false false true true true true true true true true false X ROBERT POWERS 5594372960 520 E HERNDON AVE Fresno CA 93720 X Chad Wood Trustee 4.0 0.0 X 0 0 227 chuck king Trustee 4.0 0.0 X 0 0 0 Carole Anne Luckenbach Trustee 4.0 0.0 X 0 0 0 Elizabeth Zulueta Trustee 4.0 0.0 X 0 0 227 Sue Eustice Trustee 4.0 0.0 X 0 0 227 Elaine Cash Trustee 4.0 0.0 X 0 0 227 Nancy Smith Trustee 4.0 0.0 X 0 0 227 John Pestorich Trustee 4.0 0.0 X 0 0 227 Larry Yeghoian Trustee 4.0 0.0 X 0 0 227 Debra Cole Trustee 4.0 0.0 X 0 0 227 Anthony Parreira Trustee 4.0 0.0 X 0 0 227 Keith Pace Trustee 4.0 0.0 X 0 0 227 Valerie Cornuelle Executive Director 40.0 0.0 X 223072 0 35761 Robert Powers Dir. of Financial Services 40.0 0.0 X 147455 0 30213 BROOK PAULSEN IT MANAGER 40.0 0.0 X 108485 0 27361 JOHN MEDEARIS BUSINESS SYSTEMS ANALYST 40.0 0.0 X 102299 0 26909 581311 0 122514 4 false true false Anthem Blue Cross 11050 Olson Dr Ste 110 RANCHO CORDOVA CA 95670 claims admin service 17425605 Delta Dental 100 First St 6th Fl SAN FRANCISCO CA 94105 Claims admin service 3580179 Vision Service Plan 3333 Quality Dr RANCHO CORDOVA CA 95670 claims admin service 894589 health comp po box 45018 FRESNO CA 93718 claims admin service 1568613 Blue Shield of California 50 Beale St SAN FRANCISCO CA 94105 CLAIMS ADMIN SERVICE 1414051 15 0 EMPLOYER CONTRIBUTIONS 900099 725593493 725593493 PARTICIPANT CONTRIBUTIONS 900099 33257210 33257210 STOP-LOSS REIMBURSEMENTS 900099 4628008 4628008 DRUG REBATES 900099 32797586 32797586 796276297 3632331 3632331 0 0 0 0 0 20963112 18816997 2146115 2146115 2146115 0 0 0 0 0 0 0 0 0 ADMINISTRATIVE SERVICES 900099 36101 36101 OTHER INCOME 900099 366553 366553 402654 802457397 796678951 5778446 0 0 0 743501621 441541 0 2524781 170022 849239 229722 0 263472 112731 0 0 158578 30685491 143651 639767 57303 0 134445 207865 0 192097 0 0 235025 115195 ACA FEES 766603 781429149 603 603 243 1391468 0 0 23724628 22410181 0 0 0 0 0 0 0 0 234444 198138 5324110 3059348 2348374 2264762 65990558 89463504 41278936 42101499 0 0 0 0 0 0 133577786 157830155 11197262 1701879 0 0 9350770 8980623 0 0 0 0 0 0 0 0 0 0 54677437 62885698 75225469 73568200 X 0 0 0 0 58352317 84261955 58352317 84261955 133577786 157830155 21028248 4881390 X false true X true 1012000 1012000 1547610 842628 704982 29443 11179 18264 2735057 2205541 529516 2264762 COMMON/COLLECTIVE TRUST 14835050 F LIMITED PARTNERSHIPS 25018815 F BUSINESS TRUST 2247634 F 42101499 0 NOT PAID 58516160 POSTRETIREMENT BENEFIT COST 2650800 OBLIGATIONS FOR BENEFIT OF OTHERS 1718738 62885698 X 769754615 4881390 4881390 764873225 158578 37425594 37584172 802457397 736671559 -37425594 -37425594 774097153 158578 7173418 7331996 781429149 Part X, Line 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B: STOP-LOSS REIMBURSEMENTS $ 4,628,008 DRUG REBATES 32,797,586 TOTAL 37,425,594 PART XII, LINE 2D: STOP-LOSS REIMBURSEMENTS ($ 4,628,008) DRUG REBATES ( 32,797,586) TOTAL ( 37,425,594) PART XII, LINE 4B: CHANGE IN BENEFIT OBLIGATIONS $ 7,173,418 X false false false Valerie Cornuelle Executive Director 223072 0 16338 19423 258833 0 Robert Powers Dir. of Financial Services 147455 0 10790 19423 177668 0 Part VI, Section B, Line 11B: A copy of the form 990 was provided to the PLAN's governing body prior to the form 990 being filed. the form 990 was reviewed by the PLAN's audit committee and the director of FINANCIAL SERVICES before it was filed. Part VI, Section B, Line 12C: At least annually, directors and other fiduciaries are asked to disclose any relationships or interests that could give rise to a conflict. If there is a conflict of interest, the conflicting interest is fully disclosed and documented in writing. The director or fiduciary with the conflict of interest is excluded from the discussion and approval of such transactions; the board determines if the transaction is in the best interest of the PLAN, and the terms of the transaction are fair with respect to terms available through arms-length transactions in the marketplace. Part VI, Section B, Line 15: Compensation for the executive director was approved by the board of trustees in 2015. Part VI, Section C, Line 19: The PLAN makes its governing documents, conflict of interest policy and financial statements available to the public upon request. PART VII, SECTION A, COLUMN E: Any trustees' compensation and/or benefits from the related tax-exempt organizations are available at the Trust Office. Part XII, Line 2C: The audit committee assumes responsibility for oversight of both the audit and the selection of the Certified Public Accountants that audit the Plan's financial statements. The full board annually approves the audit and any change to the Certified Public Accountants. SEE PART VII SUPPLEMENTAL INFORMATION false false false false false false false false false false false false false false false false false false true SCHEDULE R, PART II: THE LIST OF CONTRIBUTING EMPLOYERS IS MAINTAINED BY THE ADMINISTRATIVE OFFICE.