STRATEGY STUDIO / PUBLIC DATA EXPLORER

INSURANCE AND BENEFITS TR OF PEACE OFFICERS RESEARCH ASSOC OF CA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
INSURANCE AND BENEFITS TR OF PEACE OFFICERS RESEARCH ASSOC OF CA (EIN 68-6068469)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202523219349325842
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

FieldValueIRS element (for citing)
Return2025-11-17T18:58:41-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11800 TYSONS BLVD SUITE 800AddressLine1Txt
CityTYSONSCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN686068469EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INSURANCE AND BENEFITS TRUST OF PORACBusinessNameLine1Txt
Business Name Line2SAFETY AND NON-SAFETYBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% PORAC INSURANCE&BENEFITS TRUInCareOfNm
Business Name ControlINSUBusinessNameControlTxt
Phone9169283780PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12960 ADVANTAGE WAYAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROGER GARCIAPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9169283780PhoneNum
Signature2025-11-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD RUVELSONPreparerPersonNm
PTINP00234075PTIN
Phone3012726000PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROGER GARCIAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12960 ADVANTAGE WAYAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$244,463,877GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1991FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPTAL BENEFITS TO MEMBERS PURSUANT TO A COLLECTIVE BARGAINING AGREEMENTS.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee28TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$193,777,745PYProgramServiceRevenueAmt
CY Program Service Revenue$238,573,982CYProgramServiceRevenueAmt
PY Investment Income$2,436,716PYInvestmentIncomeAmt
CY Investment Income$3,756,584CYInvestmentIncomeAmt
PY Other Revenue$181,746PYOtherRevenueAmt
CY Other Revenue$1,032,990CYOtherRevenueAmt
PY Total Revenue$196,396,207PYTotalRevenueAmt
CY Total Revenue$243,363,556CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$192,182,184PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$207,979,822CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,176,054PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,504,530CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,245,346PYOtherExpensesAmt
CY Other Expenses$6,446,236CYOtherExpensesAmt
PY Total Expenses$200,603,584PYTotalExpensesAmt
CY Total Expenses$216,930,588CYTotalExpensesAmt
PY Revenues Less Expenses-$4,207,377PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$26,432,968CYRevenuesLessExpensesAmt
Total Assets BOY$121,884,743TotalAssetsBOYAmt
Total Assets EOY$165,608,535TotalAssetsEOYAmt
Total Liabilities BOY$24,381,835TotalLiabilitiesBOYAmt
Total Liabilities EOY$29,608,082TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$97,502,908NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$136,000,453NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO MEMBERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO APPROXIMATELY 22,658 MEMBERS, THE CONTRIBUTIONS FOR WHICH ARE MADE BY MEMBERS, MEMBER ASSOCIATIONS AND IN SOME CASES BY MEMBERS EMPLOYERS, IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS. IN ADDITION, A MAJOR MEDICAL ADMINISTRATIVE SERVICES BENEFIT WAS ESTABLISHED ON JANUARY 1, 2018 AND BEGAN RECEIVING CONTRIBUTIONS AND PROVIDING BENEFITS FROM THIS TRUST. PREVIOUS TO THIS DATE, PARTICIPANTS WERE PART OF FULLY INSURED BENEFIT PLAN. ONLY AS OF JANUARY 1, 2018, DID THIS TRUST INCLUDE A SELF-INSURED MAJOR MEDICAL PLAN FOR SUCH PARTICIPANTS.Desc
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
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 RequiredYes (true)ScheduleJRequiredInd
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 Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee28EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
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 Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonPORAC INSURANCEBENEFITS TRUPersonNm
Phone9169283777PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12960 ADVANTAGE WAYAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MARIA JIMENEZ
COO40.00.0Yes (X)$375,380$0$79,397
JODY BROWN
INSURANCE SERVICES MANAGER40.00.0$111,427$0$42,434Yes (X)
STACIE RACHO-ORTIZ
HR AND OFFICE MANAGER40.00.0$108,980$0$43,353Yes (X)
RICHARD BUSS
CHAIRMAN5.00.0Yes (X)$0$0$0Yes (X)
BRYAN HUBBARD
VICE CHAIRMAN5.00.0Yes (X)$0$0$0Yes (X)
DUSTIN BRUZEE
TRUSTEE5.00.0$0$0$0Yes (X)
GARY FRACE
TRUSTEE5.00.0$0$0$0Yes (X)
ROGER GARCIA
TREASURER5.00.0$0$0$0Yes (X)
CODY GREEN
TRUSTEE5.00.0$0$0$0Yes (X)
STEVE LATHAM
TRUSTEE5.00.0$0$0$0Yes (X)
DAMON KURTZ
PRESIDENTS APPOINTEE-TERM.7/245.00.0$0$0$0Yes (X)
FRANCO VADO
Trustee5.00.0$0$0$0Yes (X)
DAVE WILSON
TRUSTEE5.00.0$0$0$0Yes (X)
JOSH KIRTLAN
trustee - term. 5/245.00.0$0$0$0Yes (X)
BENJAMIN THERRIAULT
PRESIDENTS APPOINTEE-EFF.8/245.00.0$0$0$0Yes (X)
CHESSA MAITA
TRUSTEE - EFF.8/245.00.0$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$595,787TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$165,184TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MAYERS-STEVENS TOOHEY
26101 MARGUERITE PARKWAYMISSION VIEJOCA92692PROVIDER$502,637
WAGNER LAW GROUP
125 High Street Oliver Tower 5thBOSTONMA02110LEGAL SERVICES$286,197
SEGAL CONSULTING
PO BOX 4070 CHURCH STREET STATIONNEW YORKNY102614070CONSULTING$130,360
IOS STAFFING SERVICES
501 MADISON AVE5TH FLOORNEW YORKNY10022TEMP STAFF SERVICES$116,504
anthem blue cross
11030 white rock roadRANCHO CORDOVACA95670administrative fees$5,061,129
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescER AND PARTICIPANT CONTRIBUTIONSDesc
Business525100BusinessCd
Total Revenue Column$238,573,982TotalRevenueColumnAmt
Related Or Exempt Func Income$238,573,982RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$238,573,982TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,310,009TotalRevenueColumnAmt
Exclusion$3,310,009ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,546,896SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,100,321SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$446,575SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$446,575TotalRevenueColumnAmt
Exclusion$446,575ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$1,032,990TotalRevenueColumnAmt
Related Or Exempt Func Income$1,032,990RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,032,990OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$243,363,556TotalRevenueColumnAmt
Related Or Exempt Func Income$239,606,972RelatedOrExemptFuncIncomeAmt
Exclusion$3,756,584ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$207,979,822TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$375,380TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,336,281TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$108,118TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$567,600TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$117,151TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$265,892TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$255,790TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$360,590TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,934,974TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$11,101TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$292,366TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$491,915TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$290,940TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$45,541TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$157,167TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$319,612TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$675,857TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$173,757TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
MAILING SERVICES$16,896
MISCELLANEOUS EXPENSES$147,284
LATE FEES$6,554

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$216,930,588TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$964,875BOYAmt
EOY$915,372EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$13,842,727BOYAmt
EOY$41,924,785EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$56,064BOYAmt
EOY$89,049EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,620,327LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,208,355LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$10,267,047BOYAmt
EOY$9,411,972EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$90,836,252BOYAmt
EOY$105,716,534EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$5,917,778BOYAmt
EOY$7,550,823EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$121,884,743BOYAmt
EOY$165,608,535EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,899,490BOYAmt
EOY$845,573EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$164,026EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,482,345BOYAmt
EOY$28,598,483EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,381,835BOYAmt
EOY$29,608,082EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$97,502,908BOYAmt
EOY$136,000,453EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$97,502,908BOYAmt
EOY$136,000,453EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$121,884,743BOYAmt
EOY$165,608,535EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$26,432,968ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$7,824,264NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$4,240,313OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$808,288OtherCostOrOtherBasisAmt
Book Value$808,288BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,775,745OtherCostOrOtherBasisAmt
Depreciation$712,560DepreciationAmt
Book Value$8,063,185BookValueAmt
FieldValueIRS element (for citing)
Leasehold ImprovementsLeaseholdImprovementsGrp

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,036,294OtherCostOrOtherBasisAmt
Depreciation$1,495,795DepreciationAmt
Book Value$540,499BookValueAmt
FieldValueIRS element (for citing)
Other Land BuildingsOtherLandBuildingsGrp
Total Book Value Land Buildings$9,411,972TotalBookValueLandBuildingsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
ACCRUED VACATION / PAYROLL TAX$84,578
INCURRED BUT NOT REPORTED CLAI$25,161,065
PREMIUMS PAYABLE$253,914
UBS LOAN ACCOUNT$3,098,926
FieldValueIRS element (for citing)
Total Liability$28,598,483TotalLiabilityAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARIA JIMENEZ
COO$354,630$0$20,750$0$0$0$67,231$0$12,166$0$454,777$0$0$0
JODY BROWN
INSURANCE SERVICES MANAGER$110,677$0$750$0$0$0$11,060$0$31,374$0$153,861$0$0$0
STACIE RACHO-ORTIZ
HR AND OFFICE MANAGER$108,230$0$750$0$0$0$10,815$0$32,538$0$152,333$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINB 7A:TO PROVIDE DISABILITY, LIFE, ACCIDENTAL DEATH AND DISMEMBERMENT, CANCER, ACCIDENT AND HOSPITAL BENEFITS TO MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B:The Form 990 is prepared by a Certified Public Accounting Firm ("CPA") with expertise in tax-exempt organizations. A draft return is provided to the management team to review for initial comment and provide any comments for proposed revisions. A final draft return is then provided to circulate to the Board of trustees for their review and comment. Any comments from the board is then incorporated and finalized copy is circulated for approval and filing.
FORM 990, PART VI, SECTION B, LINE 12C:The trustees and employees of the trust have an obligation to disclose any conflicts of interest that affect the interest of the trust or the trust members.
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 REQUBST.
FORN 990 PART VII SECTION A COLUMN E AND FTRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO THE TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITONAL INFORMATION, PLEASE CONTACT INSURANCE & BENEFITS TRUST OF PORAC.
FORM 990, PART XII, LINE 2CTHE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE PLAN'S FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR.
PART XI, LINE 9The audited financial statements are in progress at the time of filing the Form 990 and net assets were adjusted for the return. Upon completion of the audited financial statement, the trust and their accountants will review the financials and filed Form 990 to assess amending the return.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1SEE SUPPLEMENTAL PAGEBusinessNameLine1Txt
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 SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS:FormAndLineReferenceDesc
ExplanationIN A MULTIEMPLOYER PLAN, A CONTRIBUTING EMPLOYER IS CONSIDERED A RELATED ORGANIZATION BECAUSE THEY ARE OBLIGATED TO CONTRIBUTE TO THE PLAN PURSUANT TO THE TERMS IN THE COLLECTIVE BARGAINING OR PARTICIPATION AGREEMENT. THE ADMINISTRATIVE OFFICE ONLY MAINTAINS THE DATA NECESSARY TO FULFILL THE OBLIGATION TO CONTRIBUTE, IT DOES NOT MAINTAIN SPECIFIC BUSINESS DATA REGARDING THE EMPLOYERS, SUCH AS ENTITY TYPE OR TAX INFORMATION. ALAMEDA CO D.S.A. ALAMEDA P.O.A. ALBANY P.O.A. ALHAMBRA P.O.A. AMADOR COUNTY SHERIFF'S OFFICE ASSOCIATION ANTIOCH P.O.A. ANTIOCH POLICE SWORN MANAGERS ASSOCIATION (APSMA) ARCADIA (CITY OF) - LTD ARCATA POLICE ASSOCIATION ATHERTON POA ATWATER POA AUBURN P.O.A. AZUSA P M A AZUSA POA BART POLICE MANAGERS ASSOCIATION BART POLICE OFFICERS ASSN. BELMONT P.O.A. BERKELEY P.O.A. BRENTWOOD P.O.A. BUENA PARK P.A. BURBANK-GLENDALE-PASADENA AIRPORT POA BUTTE CO CORRECTIONS BUTTE COUNTY D.S.A. CALAVERAS CO DSA CALAVERAS CO SHERIFF'S MGMNT UNIT CENTRAL MARIN POLICE AUTHORITY CERES P.O.A. CHICO P.O.A. CHICO PMA CHOWCHILLA P.O.A. (LTD) CHULA VISTA P.O.A. CITY OF HERCULES CITY OF LAKEPORT CITY OF MODESTO P.O.A. CITY OF SANTA ROSA CITY OF SANTA ROSA PMA CLOVIS P.O.A. COLTON POA CONTRA COSTA COUNTY DSA COTATI P.O.A. DESERT HOT SPRINGS P.O.A. EAST BAY REGIONAL PARK DIST. P.O.A. EL SEGUNDO P.O.A. ESCONDIDO (CITY OF) LTD EUREKA P.O.A. EXETER POA FONTANA PMA FONTANA SCHOOL POA FORT BRAGG POLICE OFFICERS ASSOC FOUNTAIN VALLEY P.O.A. FRESNO CO DAI MANAGEMENT FRESNO COUNTY D.S.A. FRESNO COUNTY DAIA FRESNO POA GARDENA P.O.A. GILROY P.O.A. GUSTINE P.O.A. HANFORD P.O.A. HOLLISTER P.O.A. HUMBOLDT CO DEPUTY SHERIFF'S ORGANIZATION IMPERIAL CO DA INVESTIGATORS ASSOC IMPERIAL CO. PUBLIC SAFETY MANAGEMENT ASSOC. IMPERIAL COUNTY D.S.A. INYO CO. DSA (PSF & AD&D) KINGS COUNTY D.S.A. LA HABRA P.O.A. LA MESA P.O.A. LA PALMA P.O.A. LAKE COUNTY CORRECTION OFFICER'S ASSOC LAKE COUNTY DEPUTY SHERIFFS' ASSOCIATION LAKE COUNTY SHERIFF'S MANAGEMENT ASSOC LEMOORE P.O.A. LINCOLN P.O.A. LIVERMORE P.O.A. LODI P.O.A. LOS ANGELES AIRPORT P.O.A. LOS ANGELES AIRPORT POLICE SUPERVISORS' ASSOCIATION M.A.M.A. OF LODI P.D. MADERA D.S.A. MANHATTAN BEACH P.O.A. MANTECA POA MARIN COUNTY D.S.A. MARTINEZ, CITY OF (POA LTD) MODOC COUNTY DSA MONTEREY CO SHERIFF'S MGMNT ASSOC MONTEREY COUNTY D.S.A. MONTEREY COUNTY PROBATION MONTEREY PARK MIDDLE MANAGEMENT ASSOC MONTEREY PARK P.O.A. MOUNTAIN VIEW P.O.A. NAPA COUNTY D.S.A. NAPA P.O.A. NAPA POLICE MID-MANAGEMENT NEWMAN P.O.A. NOVATO P.M.A. NOVATO P.O.A. OAKDALE P.O.A. OAKLAND POA ORANGE P.O.A. OROVILLE CITY P.O.A. OXNARD P.O.A. PALM SPRINGS P.O.A. PALO ALTO P.O.A. PALO ALTO PMA PIEDMONT P.O.A. PINOLE P.E.A. (CITY OF) PITTSBURG P.O.A. PLACER COUNTY D.S.A. PLACER COUNTY LAW ENFORCEMENT MANAGEMENT ASSN. PLEASANT HILL P.O.A. PLEASANTON P.O.A. PORTERVILLE P.O.A. ROCKLIN P.O.A. ROHNERT PARK PUBLIC SAFETY OFFICERS' ASSOCIATION ROSEVILLE P.O.A. SACRAMENTO COUNTY CRIMINAL JUSTICE EMPLOYEES UNION SACRAMENTO P.O.A. SALINAS POA SAN BENITO CO. D.S.A. SAN BERNARDINO P.O.A. SAN BERNARDINO SCHOOLS POA SAN DIEGO CITY UNIFIED SCHOOLS POA SAN DIEGO COMMUNITY COLLEGE POA SAN DIEGO HARBOR P.O.A. SAN DIEGO SCHOOLS PMA SAN FERNANDO POA SAN JOAQUIN CO CORRECTIONAL SAN JOAQUIN CO. D.S.A. SAN JOAQUIN CO. DA INVESTIGATORS SAN JOSE P.O.A. SAN LEANDRO PMA SAN LUIS HARBOR PATROL (PORT) SAN LUIS OBISPO DSA SAN LUIS OBISPO SWORN DEPUTIES' ASSOCIATION SAN MATEO P.O.A. SAN MATEO POLICE SAFETY MGMNT ASSOC SAN MATEO POLICE SERGEANTS ASSOC SAN MATEO PROBATION ASSOCIATION SAN RAFAEL POLICE ASSN. SANGER P.O.A. SANTA ANA SCHOOLS POA SANTA BARBARA COUNTY D.S.A. SANTA BARBARA P.O.A. SANTA CLARA CO DA INVESTIGATOR'S ASSOC SANTA CLARA CO. CORRECTIONAL POA SANTA CRUZ CO DA INSPECTORS SANTA CRUZ CO DSA (DS) SANTA CRUZ CO DSA (LTS) SANTA CRUZ CO DSA (SGTS) SANTA CRUZ CORRECTIONS (SCOA) SANTA MARIA P.O.A. SANTA MARIA POLICE ASSOC OF MIDDLE MGMNT (SMPAMM) SANTA MONICA P.O.A. SEBA SAFETY EMPLOYEES SEBASTOPOL P.O.A. SHASTA CO DEPUTY MARSHALS' ASSOCIATION SHASTA COUNTY D.S.A. SISKIYOU CO DSA SOLANO CO D.S.A. SONOMA COUNTY DSA SONOMA COUNTY LAW ENFORCEMENT ASSOC MGRS SONOMA COUNTY LAW ENFORCEMENT ASSOCIATION SONORA POA STANISLAUS CO D.A. INVESTIGATORS ASSOCIATION STANISLAUS CO D.S.A. STANISLAUS CO. SHERIFF SUPVSRS STANISLAUS SWORN DEPUTIES ASSOCIATION STOCKTON UNIFIED POA SUISUN CITY P.O.A. (LTD) TRACY P.O.A. TRUCKEE POA TRUCKEE POLICE MANAGEMENT ASSOCIATION TULARE COUNTY D.S.A. TUOLUMNE CO. D.S.A. VACAVILLE P.O.A. VACAVILLE PMA VALLEJO P.O.A. VENTURA CO D.S.A. VENTURA P.O.A. WEST SACRAMENTO POA WHITTIER P.O.A. WHITTIER POLICE MGMT ASSOC WOODLAND PROFESSIONAL PEA YOLO COUNTY D.S.A. YREKA POA YUBA CITY P.O.A.ExplanationTxt