2014-05-09T14:29:27-05:00 2013-06-30 522385296 LINDQUIST LLP 600 CITY PARKWAY WEST SUITE 300 ORANGE CA 92868 990 2012-07-01 953846186 LOS ANGELES COUNTY FIRE FIGHTERS LOCAL 1014 HEALTH AND WELFARE PLAN LOSA 3106391014 3460 FLETCHER AVENUE EL MONTE CA 91731 JOHN A HOFFMAN 3106391014 2014-05-09 1 RICHARD THIERMANN P00974294 7142570100 2012 2015-11-30 17:44:51Z JOHN A HOFFMAN 3460 FLETCHER AVENUE EL MONTE CA 91731 68281766 0 X N/A X 1978 CA TO PROVIDE HEALTH AND WELFARE BENEFITS. 7 3 24 0 0 0 0 0 54760539 58408226 2126960 1924518 0 10185 56887499 60342929 0 0 41952728 44071230 1894670 2105207 0 0 0 2576839 2847467 46424237 49023904 10463262 11319025 74368857 94937356 8171473 8910153 66197384 86027203 TO PROVIDE HEALTH AND WELFARE BENEFITS. 0 0 PROVIDED MEDICAL, MENTAL HEALTH, SUBSTANCE ABUSE, DENTAL, LIFE INSURANCE, ACCIDENTAL DEATH AND DISMEMBERMENT, PRESCRIPTION DRUG, AND VISION BENEFITS FOR ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 17 0 1 24 1 0 0 0 0 0 0 X 7 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X REG CYRUS 3106391014 3460 FLETCHER AVENUE EL MONTE CA 91731 JOHN HOFFMAN 2.50 X 5750 0 0 GERARDO SILVA 2.50 X 0 0 0 XAVIER CAMPOS 2.50 X 5750 0 0 MARK BARTHOLOMEW 2.50 X 2000 0 0 DAVID GILLOTTE 2.50 X 0 0 0 DONALD LASSIG 2.50 X 6000 0 0 JOHN BISHOP 2.50 X 6000 0 0 CAROL MOORE 40.00 X 102729 0 16592 128229 0 16592 1 0 0 0 ANTHEM BLUE CROSS 21555 OXNARD STREET WOODLAND HILLS CA 91367 CLAIMS PROCESSING 612915 EPLAN LLC 4949 SOUTH SYRACUSE STREET STE 550 DENVER CO 80237 CONSULTANTS 498137 REED CONNER BIRDWELL 11111 SANTA MONICA BLVD STE 1700 LOS ANGELES CA 90025 INVESTMENT MANAGER 188053 BASYS INC 857 ELKRIDGE LANDING RD 7TH FL LINTHICUM HTS MD 21090 CONSULTANTS 128119 SILEO SYSTEMS INC 2219 W OLIVE AVE STE 249 BURBANK CA 91506 CONSULTANTS 115839 5 EMPLOYEE CONTRIBUTIONS 900099 34590140 34590140 EMPLOYER CONTRIBUTION 900099 23818086 23818086 58408226 1854922 1854922 8008433 7938837 69596 69596 69596 MISCELLANEOUS 900099 10185 10185 10185 60342929 58418411 0 1924518 44071230 25500 1505937 121585 322061 130124 14118 40711 287210 1520701 340261 298348 209542 34046 23865 25859 52806 49023904 1874001 1157126 21766499 19238987 433990 409000 14842 12440 80533 38359 37500 42174 50242025 74077629 74368857 94937356 191473 249153 7980000 8661000 8171473 8910153 X 0 0 0 0 66197384 86027203 66197384 86027203 74368857 94937356 11319025 8510794 0 X X 0 1 X 1 0 80533 38359 42174 42174 CLAIMS PAYABLE AND IBNR 8661000 8661000 X 68566513 8510794 8510794 60055719 287210 287210 60342929 48055694 0 48055694 287210 681000 968210 49023904 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT AS OF JUNE 30, 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2010. PART XII, LINE 4B-OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION PROVIDED ALL MEMBERS OF THE GOVERNING BODY WITH A COPY OF THE FORM 990 VIA E-MAIL. A HARD COPY WAS ALSO PROVIDED TO EACH MEMBER AT THE PLAN'S REGULAR BOARD MEETING. THE FORM 990 WAS REVIEWED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE ADMINISTRATIVE MANAGER. THE FORM 990 WAS COMPARED AND RECONCILED AGAINST EACH LINE ITEM OF THE AUDITED FINANCIAL STATEMENTS. THE FORM 990 WAS REVIEWED PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT-OF-INTEREST POLICY. ALL CONTRACTS AND AGREEMENTS FOR SERVICES AND ANY PAYMENTS MADE ARE APPROVED BY THE ADMINISTRATIVE MANAGER TO ENSURE THAT THERE IS NO RELATIONSHIP WITH A PARTY IN INTEREST. HIRING OF ALL EMPLOYEES IS ALSO APPROVED BY THE ADMINISTRATIVE MANAGER. ANY CONFLICT OF INTEREST IS REPORTED TO THE CHAIRMAN OF THE BOARD OF TRUSTEES FOR ACTION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. THE ORGANIZATION USES THE "EMPLOYERS GROUP COMPENSATION & BENEFITS SURVEY SUITE" SOFTWARE TO DETERMINE COMPARABLE COMPENSATION FOR FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THE ORGANIZATION DOCUMENTS THE DELIBERATION AND DECISIONS MADE FOR COMPENSATION ARRANGEMENTS IN THE EXECUTIVE SESSION MINUTES. THIS PROCESS WAS LAST USED JULY 2012. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FROM 990, PART XII LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PORCESS HAS NOT CHANGED. INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS LOCAL 1014 3460 FLETCHER AVENUE EL MONTE CA 91731 951943626 UNITE MEMBERS TO IMPROVE ECONOMIC ADVANTAGES CA 501(C)(5) N/A N/A 0 COUNTY OF LOS ANGELES 500 WEST TEMPLE STREET LOS ANGELES CA 90012 956000927 PROVIDE SERVICES TO RESIDENTS OF THE COUNTY CA N/A N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0