2024-11-12T15:11:04-06:00 2023-12-31 MILLER KAPLAN ARASE LLP 4123 Lankershim Blvd North Hollywood CA 916022828 990 2023-01-01 464728761 SAN DIEGO COUNTY PUBLIC SAFETY RETIREE MEDICAL TRUST % HEALTHINVEST HRA SAND 8443425505 PO BOX 4390 CLINTON IA 52733 MIKE O'DEANE PRESIDENT/TRUSTEE 6192780021 2024-11-07 true true Kelly W Fox P01777052 8187692010 2023 2024-10-15 13:58:12Z HealthInvest HRA PO BOX 4390 CLINTON IA 52733 3523017 false X N/A X 2014 CA TO PROVIDE REIMBURSEMENT FOR HEALTH INSURANCE PREMIUMS AND MEDICAL EXPENSES. 5 5 0 0 0 0 0 0 2712927 2767864 618006 755153 0 0 3330933 3523017 0 0 368145 561405 0 0 0 0 0 403851 416149 771996 977554 2558937 2545463 23507252 28909264 86855 120253 23420397 28789011 THE PRIMARY PURPOSE OF THE TRUST IS TO PAY A PORTION OR ALL OF THE COST ASSOCIATED WITH HEALTH INSURANCE PREMIUMS OR MEDICAL EXPENSES INCURRED BY APPROXIMATELY 5,400 RETIREES, THEIR DEPENDENTS AND OR THEIR BENEFICIARIES. false false 561405 REIMBURSEMENT OF RETIREES HEALTH INSURANCE PREMIUMS OR MEDICAL EXPENSES. 561405 false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 3 0 true 0 false false false false false false false false false false false false X 5 5 false true false false false false false true false false false true true true true true true false false false X HEALTHINVEST HRA 8443425505 PO BOX 4390 CLINTON IA 52733 X X JOSE GUTIERREZ CHAIR 2.0 0.0 X X 0 0 0 MATTHEW LEIGHTON TRUSTEE 2.0 0.0 X 0 0 0 TIMOTHY RICHARDS TRUSTEE 2.0 0.0 X 0 0 0 MIKE O'DEANE TRUSTEE 2.0 0.0 X 0 0 0 SCOOT STALLMAN TRUSTEE 2.0 0.0 X 0 0 0 0 0 0 0 false false false HEALTHINVEST HRA PO BOX 4390 CLINTON IA 52733 ADMINISTRATIVE FEES 321014 1 0 POOLED CONTRIBUTIONS 900099 2284527 2284527 INDIVIDUAL CONTRIBUTIONS 900099 480437 480437 SELF PAY - COBRA 900099 2900 2900 2767864 755153 0 0 755153 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3523017 2767864 0 755153 0 0 0 561405 0 0 0 0 0 0 321014 24000 13875 0 0 25000 7000 0 0 0 0 0 0 0 2745 0 0 0 8525 PRINTING, POSTAGE AND OFFICE 8147 IFEBP DUES 1145 PCORI FEES 4698 977554 125722 8981 0 0 0 0 87340 88590 0 0 0 0 0 0 0 0 1145 1195 0 0 23293045 28810498 0 0 0 0 0 0 0 0 23507252 28909264 42355 53253 0 0 0 0 0 0 0 0 0 0 0 0 0 0 44500 67000 86855 120253 X 0 0 0 0 23420397 28789011 23420397 28789011 23507252 28909264 2545463 2823151 X X false true X true false 0 BENEFIT OBLIGATIONS 67000 67000 X 6346168 2823151 2823151 3523017 3523017 977554 977554 977554 PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED AND INFORMED THE SPONSOR BY A LETTER DATED NOVEMBER 17, 2014, THAT THE TRUST AND RELATED TRUST WERE DESIGNED IN ACCORDANCE WITH THE APPLICABLE REGULATIONS OF THE INTERNAL REVENUE CODE (IRC). SUBSEQUENT TO THE ISSUANCE OF THIS DETERMINATION LETTER, THE TRUST WAS AMENDED. HOWEVER, THE SPONSOR AND TRUST MANAGEMENT BELIEVES THAT THE TRUST IS CURRENTLY DESIGNED AND OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC, AND THE TRUST CONTINUES TO BE TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART VI, SECTION A, LINE 3: THE ORGANIZATION DELEGATES CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES TO THE CONTRACT ADMINISTRATOR, MCGREGOR & ASSOCIATES, A GALLAGHER COMPANY. PART VI, SECTION A, LINE 8B: THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, SECTION B, LINE 11B: PRIOR TO FILING THE FORM 990, THE FORM IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW. PART VI, SECTION B, LINE 12C: THE TRUST AND THE BOARD OF TRUSTEES MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING THE TRUSTEES TO COMPLETE AND SIGN A DISCLOSURE FORM AND UPDATE THE FORM ANNUALLY OR WHENEVER THE INFORMATION REGARDING POTENTIAL CONFLICT OF INTEREST POLICY CHANGES. PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST. PART VII, SECTION A: THE TRUST DOES NOT REGULARLY RECEIVE INFORMATION REGARDING COMPENSATION RECEIVED BY THE TRUSTEES FROM PARTICIPATING EMPLOYERS. THE TRUSTEES RECEIVE ALL THEIR COMPENSATION SOLELY CONNECTED WITH THEIR RESPECTED ASSOCIATION. IN THEIR ROLE AS TRUSTEE, THEY ARE FIDUCIARIES AND SUBJECT TO LEGAL PROHIBITIONS AGAINST SELF DEALINGS. THEY SERVE ON A VOLUNTEER BASIS AS TRUST FIDUCIARIES; THEY DO NOT RECEIVE ANY ADDITIONAL COMPENSATION FROM THEIR EMPLOYERS OR ANY OTHER PARTY FOR THEIR SERVICES ON THE BOARD OF TRUSTEES. FURTHER, THE TRUST HAS A CONFLICT OF INTEREST POLICY, WHICH REQUIRES THE TRUSTEES TO DISCLOSE ANY FINANCIAL ARRANGEMENTS THAT WOULD CREATE A CONFLICT OF INTEREST. PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR. DEPUTY SHERIFFS' ASSOCIATION OF SD 13881 DANIELSON ST POWAY CA 92064 CONTR. EMPLOY CA false SAN DIEGO COUNTY SUPERVISING PROBATION 8690 AERO DR STE 115-313 SAN DIEGO CA 92123 CONTR. EMPLOY CA false SAN DIEGO COUNTY PROBATION OFFICERS' 8388 VICKERS ST SAN DIEGO CA 92111 CONTR. EMPLOY CA false SAN DIEGO COUNTY DISTRICT ATTORNEY 501 W BROADWAY STE A 393 SAN DIEGO CA 92101 CONTR. EMPLOY CA false false false false false false false false false false false false false false false false false false false false