2016-02-16T15:58:05-06:00 2015-09-30 MILLER KAPLAN ARASE LLP 44 MONTGOMERY STREET SUITE 3701 SAN FRANCISCO CA 941014831 990 2014-10-01 776009955 California's Valued Trust % ROBERT POWERS CALI 5594372960 520 E Herndon Ave Fresno CA 93720 Robert Powers director financial services 5594372960 2016-02-16 true MILLER KAPLAN ARASE LLP P00350865 4159563600 2014 2016-08-17 19:52:53Z Valerie Cornuelle 520 E Herndon Ave Fresno CA 93720 721301071 false X www.cvtrust.org X 1984 CA TO PROVIDE HEALTH AND WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES, RETIREES AND THEIR DEPENDENTS. 12 7 36 0 0 0 0 581733100 681793981 2332174 5715702 22746 19102 584088020 687528785 0 0 573569593 653037879 3713604 3861769 0 0 0 28714328 35658498 605997525 692558146 -21909505 -5029361 139084972 136602572 65779776 78394637 73305196 58207935 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 18 0 true 36 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 19 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 206740 0 32750 Robert Powers Dir. of Financial Services 40.0 0.0 X 124531 0 26604 Jeff Cornelius Dir. of Strategic Initiatives 40.0 0.0 X 116729 0 26021 448000 0 87437 3 false true false Anthem Blue Cross 11050 Olson Dr Ste 110 RANCHO CORDOVA CA 95670 claims admin service 14753498 Delta Dental 100 First St 6th Fl SAN FRANCISCO CA 94105 Claims admin service 3478889 Vision Service Plan 3333 Quality Dr RANCHO CORDOVA CA 95670 claims admin service 868123 health comp po box 45018 FRESNO CA 93718 claims admin service 1163561 Blue Shield of California 50 Beale St SAN FRANCISCO CA 94105 CLAIMS ADMIN SERVICE 932302 11 0 EMPLOYER CONTRIBUTIONS 900099 635740711 635740711 PARTICIPANT CONTRIBUTIONS 900099 31129278 31129278 STOP-LOSS REIMBURSEMENTS 900099 3645984 3645984 DRUG REBATES 900099 11278008 11278008 681793981 2792648 2792648 0 0 0 0 0 36695340 33772286 2923054 2923054 2923054 0 0 0 ADMINISTRATIVE SERVICES 900099 19102 19102 19102 687528785 681813083 5715702 0 0 0 653037879 417345 0 2286030 151032 796886 210476 0 305063 101923 0 0 164845 29515244 211580 527787 23761 0 52399 190931 0 149069 0 0 414174 95968 ACA FEES 3905754 692558146 0 23968 0 1010328 0 0 9239618 13767240 0 0 0 0 0 0 0 0 184500 172964 4951651 2416543 2762742 2535108 61336038 75295851 65562074 43797113 0 0 0 0 0 0 139084972 136602572 9074392 13538435 0 0 7436694 6537137 0 0 0 0 0 0 0 0 0 0 49268690 58319065 65779776 78394637 X 0 0 0 0 73305196 58207935 73305196 58207935 139084972 136602572 -5029361 -10067900 X false true X true 1012000 1012000 1547610 702576 845034 13707 13707 2378334 1713967 664367 2535108 COMMON/COLLECTIVE TRUST 24484407 F LIMITED PARTNERSHIPS 17840177 F BUSINESS TRUST 1472529 F 43797113 0 NOT PAID 54828729 POSTRETIREMENT BENEFIT COST 2256000 OBLIGATIONS FOR BENEFIT OF OTHERS 1234336 58319065 X 662372048 -10067900 -10067900 672439948 164845 14923992 15088837 687528785 669578659 -14923992 -14923992 684502651 164845 7890650 8055495 692558146 Part X, Line 2: The plan has adopted guidance on accounting for uncertainty in income taxes issued by the financial accounting standards board. The plan administrator believes that the plan has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. The plan administrator believes the plan is no longer subject to income tax examinations for years prior to 2011. PART XI, LINE 4B: STOP-LOSS REIMBURSEMENTS $ 3,645,984 DRUG REBATES 11,278,008 TOTAL 14,923,992 PART XII, LINE 2D: STOP-LOSS REIMBURSEMENTS ($ 3,645,984) DRUG REBATES ( 11,278,008) TOTAL ( 14,923,992) PART XII, LINE 4B: CHANGE IN BENEFIT OBLIGATIONS $7,890,650 X false false false Valerie Cornuelle Executive Director 206740 0 15440 17310 239490 0 Robert Powers Dir. of Financial Services 124531 0 9294 0 17310 0 151135 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 2014. 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.