CLARK COUNTY FIREFIGHTERS UNION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- CLARK COUNTY FIREFIGHTERS UNION (EIN 88-0244888)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-14
- IRS object ID
- 201203199349303050
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-11-14T09:41:12-08:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERRY & CO CPAS LTD | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7030 SMOKE RANCH RD | AddressLine1 |
| City | LAS VEGAS | City |
| State | NV | State |
| ZIP Code | 891281202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 880244888 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLARK COUNTY FIREFIGHTERS LOCAL 1908 SEC FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CLAR | NameControl |
| Phone | 7026506596 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6200 W CHARLESTON BLVD | AddressLine1 |
| City | LAS VEGAS | City |
| State | NV | State |
| ZIP Code | 89146 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PIERRE KING | Name |
| Title | TRUSTEE | Title |
| Phone | 7026506596 | Phone |
| Date Signed | 2012-11-14 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | PIERRE KING | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1830 E SAHARA AVE SUITE 305 | AddressLine1 |
| City | LAS VEGAS | City |
| State | NV | State |
| ZIP Code | 89104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 36968654 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | NV | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE HEALTH AND WELFARE BENEFITS TO PLAN PARTICIPANTS AND DEPENDENTS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 12693128 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 12495821 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 678039 | InvestmentIncomePriorYear |
| Investment Income Current Year | 661471 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 219796 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1546114 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 13590963 | TotalRevenuePriorYear |
| Total Revenue Current Year | 14703406 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 10982570 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 12376071 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 738748 | OtherExpensePriorYear |
| Other Expenses Current Year | 921152 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11721318 | TotalExpensesPriorYear |
| Total Expenses Current Year | 13297223 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1869645 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1406183 | RevenuesLessExpensesCY |
| Total Assets BOY | 21744306 | TotalAssetsBOY |
| Total Assets EOY | 22505604 | TotalAssetsEOY |
| Total Liabilities BOY | 2947495 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2649263 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 18796811 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 19856341 | NetAssetsOrFundBalancesEOY |
| Mission Description | PROVIDE HEALTH AND WELFARE BENEFITS | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | MEDICAL, DENTAL, VISION AND PRESCRIPTION BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 16 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENEFITS MANAGEMENT GROUP OF NEVADA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7022160888 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6200 W CHARLESTON BLVD | AddressLine1 |
| City | LAS VEGAS | City |
| State | NV | State |
| ZIP Code | 89146 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector |
|---|---|---|
| PIERRE KING | ||
| TRUSTEE | 4.00 | X |
| DONNA STARKES | ||
| TRUSTEE | 4.00 | X |
| RYAN BEAMON | ||
| TRUSTEE | 4.00 | X |
| ED W BEAMON | ||
| TRUSTEE | 4.00 | X |
| BRETT FIELDS | ||
| TRUSTEE | 4.00 | X |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| BROWNSTEIN HYATT FARBER SCHRECK | |||||
| 410 7TH ST 22 FLOOR | DENVER | CO | 80202 | LEGAL | 225586 |
| MILLIMAN CONSULTING | |||||
| 650 CALIFORNIA ST 17TH FLOOR | SAN FRANCISCO | CA | 94108 | CONSULTING | 129054 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn |
|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | 9992727 |
| EMPLOYEE CONTRIBUTIONS | 525100 | 1729962 |
| RETIREE CONTRIBUTIONS | 525100 | 773132 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 12495821 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 597688 | TotalRevenueColumn |
| Exclusion | $597,688 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 22329031 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 22265248 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 63783 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 63783 | TotalRevenueColumn |
| Exclusion | $63,783 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SUBROGATION RECOVERIES | 900099 | 131576 | 131576 |
| STOP LOSS RECOVERIES | 524298 | 1409016 | 1409016 |
| SETTLEMENT INCOME | 900099 | 5522 | 5522 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1546114 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14703406 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14041935 | RelatedOrExemptFunctionIncome |
| Exclusion | $661,471 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12376071 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 219170 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42570 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93648 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 180286 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62311 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33948 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7538 | Total |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ADMINISTRATION FEES | Description |
| Total | 281681 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13297223 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 598509 | BOY |
| EOY | 1217548 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1248975 | BOY |
| EOY | 456061 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85543 | BOY |
| EOY | 1070729 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3968 | BOY |
| EOY | 4224 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 82798 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 82798 | LandBldgEquipmentAccumDeprec |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19807311 | BOY |
| EOY | 19757042 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21744306 | BOY |
| EOY | 22505604 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 123495 | BOY |
| EOY | 114679 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2824000 | BOY |
| EOY | 2534584 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2947495 | BOY |
| EOY | 2649263 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18796811 | BOY |
| EOY | 19856341 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18796811 | BOY |
| EOY | 19856341 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21744306 | BOY |
| EOY | 22505604 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1406183 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -346653 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 82798 | OtherCostOrOtherBasis |
| Depreciation | 82798 | Depreciation |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| IBNR AND CLAIMS PAYABLE | $1,781,584 |
| ESTIMATED FUTURE BENEFITS BASED ON PARTICIPANTS ACCUMULATED ELIGIBILITY | $753,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2534584 | TotalOfAmounts |
| Total Revenue | 14703406 | TotalRevenue |
| Total Expenses | 13297223 | TotalExpenses |
| Excess Or Deficit For Year | 1406183 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -346653 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -346653 | TotalAdjustments |
| Excess Or Deficit Per FS | 1059530 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 14356753 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -346653 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -346653 | RevenueNotRptdF990 |
| Revenue Subtotal | 14703406 | RevenueSubtotal |
| Total Revenue Per Form990 | 14703406 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 13297223 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 13297223 | ExpensesSubtotal |
| Total Expenses Per Form990 | 13297223 | TotalExpensesPerForm990 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt VI, Line 2 | ED BEAMAN AND RYAN BEAMAN HAVE A FAMILY RELATIONSHIP. |
| Pt VI, Line 11a | FORM 990 IS REVIEWED BY THE TRUSTEES PRIOR TO FILING. |
| Pt VI, Line 12c | THE GOVERNING BODY DISCLOSES ANY CONFLICTS THAT HAVE ARISEN. |
| Pt VI, Line 19 | UPON REQUEST. |