2025-11-17T19:53:07-06:00 2024-12-31 330700332 VASQUEZ COMPANY LLP 655 N CENTRAL AVE STE 1550 GLENDALE CA 91203 990 2024-01-01 826848354 PCSI EMPLOYEE BENEFIT TRUST PCSI 5123588887 718 WEST FM 1626 BLDG 3 AUTSIN TX 78748 MARK K JONES TREASURER 5123588887 2025-11-17 1 1 REGINA PRINCE CPA P00576936 2138731700 2024 2025-03-06 01:10:19Z MARK K JONES 718 WEST FM 1626 BLDG 3 AUTSIN TX 78748 7682240 0 X WWW.PCSI.ORG X 2018 TX TO PROVIDE BENEFITS FOR PCSI EMPLOYEES. 2 0 0 0 0 0 0 0 4780556 7682240 0 0 0 0 4780556 7682240 0 0 4754470 7446018 0 0 0 0 0 103270 141840 4857740 7587858 -77184 94382 887593 999649 36588 54262 851005 945387 TO PROVIDE BENEFITS FOR PCSI EMPLOYEES. 0 0 THE VEBA TRUST'S PURPOSE IS TO PROVIDE MEDICAL AND WELFARE BENEFITS FOR EMPLOYEES UNDER CERTAIN COMPONENT BENEFIT PLANS OF THE PLAN AS DESIGNATED BY THE SPONSOR AND AS PERMITTED BY CODE 501(C)(9). 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 2 0 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 TX X KYLE SUMMER 5123588887 718 WEST FM 1626 BLDG 3 AUTSIN TX 78748 ANTHONY A CUCOLO III PRESIDENT & CEO 1.00 39.00 X X 0 784723 22607 MARK K JONES SVP & CFO/SECRETARY 1.00 39.00 X X 0 441823 39770 0 1226546 62377 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 525100 6284629 6284629 PARTICIPANT CONTRIBUTI 525100 1397611 1397611 7682240 7682240 7682240 0 0 7446018 ADMINISTRATIVE EXPENSES 141840 7587858 100881 37499 786712 962150 887593 999649 36588 54262 36588 54262 X 851005 945387 851005 945387 887593 999649 94382 0 X 0 1 X 1 0 0 X 7682240 0 7682240 0 7682240 7587858 0 7587858 0 7587858 PART X, LINE 2: THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS DESIGNED AND IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE AND, THEREFORE, BELIEVES THAT THE PLAN IS QUALIFIED AND THE RELATED TRUST IS TAX-EXEMPT. U.S. GAAP REQUIRES THE PLAN'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 1 0 ANTHONY A CUCOLO III PRESIDENT & CEO 0 426167 0 296981 0 61575 0 22607 0 0 0 807330 0 174981 MARK K JONES SVP & CFO/SECRETARY 0 253003 0 187398 0 1422 0 20805 0 18965 0 481593 0 135398 PART I, LINE 3 THE ORGANIZATION RELIES ON THE RELATED ORGANIZATION TO ESTABLISH COMPENSATION. THE RELATED ORGANIZATION USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PART I, LINE 4B IN JULY 2003, THE RELATED ORGANIZATION ADOPTED A NONQUALIFIED DEFERRED COMPENSATION PLAN, UNDER IRC SECTION 457(F), COVERING CERTAIN OFFICERS. THE PLAN WAS AMENDED IN JANUARY 2011 AND STATED THAT NET EARNINGS AND LOSSES SHALL BE CREDITED TO THE RECIPIENT'S ACCOUNT FROM TIME TO TIME, AS DETERMINED BY THE RELATED ORGANIZATION. THE RELATED ORGANIZATION ACCRUED AMOUNTS ANNUALLY, AS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. TO VEST IN THE ALLOCATED AMOUNTS, THE PARTICIPANT MUST HAVE REMAINED IN CONTINUOUS SERVICE AS AN EMPLOYEE WITH THE RELATED ORGANIZATION. THE RELATED ORGANIZATION PAID, IN A SINGLE LUMP-SUM PAYMENT, AN AMOUNT EQUAL TO THE VESTED AMOUNT WITHIN 90 DAYS OF THE DATE OF VESTING. AT JULY 2021, THE PLAN BECAME FULLY VESTED AND FULLY VESTED DEFERRED COMPENSATION WAS PAID OUT IN ACCORDANCE WITH THE PLAN DOCUMENT. IN DECEMBER 2021, THE RELATED ORGANIZATION ADOPTED A NONQUALIFIED DEFERRED COMPENSATION PLAN, UNDER IRC SECTION 457(F), COVERING CERTAIN OFFICERS. THE RELATED ORGANIZATION ACCRUED AMOUNTS ANNUALLY, AS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. TO VEST IN THE ALLOCATED AMOUNTS, THE PARTICIPANT MUST HAVE REMAINED IN CONTINUOUS SERVICE AS AN EMPLOYEE WITH THE RELATED ORGANIZATION. THE RELATED ORGANIZATION PAID, IN A SINGLE LUMP-SUM PAYMENT, AN AMOUNT EQUAL TO THE VESTED AMOUNT WITHIN 30 DAYS OF THE DATE OF VESTING. THESE PAYMENTS ARE PAID FROM THE GENERAL ASSETS OF THE RELATED ORGANIZATION. AS OF JUNE 30, 2024, THE RELATED ORGANIZATION HAD ACCRUED $1,275,610 IN DEFERRED COMPENSATION UNDER THE AMENDED PLAN. THE FOLLOWING OFFICERS PARTICIPATE IN THE 457(F) PLAN AND THERE WERE NO EMPLOYER CONTRIBUTIONS FROM THE RELATED ORGANZIATION TO THE PLAN FOR THE YEAR ENDING JUNE 30, 2024. * MARK K. JONES - $51,727 * ANTHONY A. CUCOLO III - $88,694 FORM 990, PART VI, SECTION A, LINE 6 THE SPONSOR SERVES AS THE PLAN ADMINISTRATOR OF THE PLAN AND APPOINTS THE TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B THE CORPORATE CONTROLLER AND CFO OF PCSI (THE SPONSORING ORGANIZATION) FULLY REVIEW THE ENTIRE FORM 990 INCLUDING ALL SCHEDULES. THE VEBA DOES NOT HAVE A CONTROLLER OR CFO. AFTER THE FINAL ANALYSIS OF THE DOCUMENTS, THE CFO DOES A FULL REVIEW AND ANALYSIS WITH THE CEO AND PRESIDENT. ALL SCHEDULES ARE REVIEWED AND DISCUSSED AS WELL AS THE FINAL FORM 990 AND REPORTABLE NUMBERS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTERESTS ARE MONITORED ON AN ONGOING BASIS AND AT A MINIMUM OF ONCE ANNUALLY. THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY, SIGNS THE FORMAL CONFLICT OF INTEREST DISCLOSURE STATEMENT AND HAS DISCUSSION ON DISCLOSURE AND TIMING REQUIREMENTS. MEMBERS OF THE BOARD OF DIRECTORS OF THE PROFESSIONAL CONTRACT SERVICES, INC., ("PCSI"), OFFICERS. VOLUNTEERS, AND KEY EMPLOYEES MUST ACT AT ALL TIMES IN THE BEST INTERESTS OF PCSI. MEMBERS OF THE BOARD, OFFICERS, VOLUNTEERS, AND KEY EMPLOYEES SHALL DISCLOSE ALL POTENTIAL AND ACTUAL CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS AND, AS REQUIRED, REMOVE THEMSELVES FROM ALL DISCUSSION AND VOTING ON ANY RELATED MATTER. ALSO SHALL APPLY TO ALL MEMBERS OF PCSI COMMITTEES, TASK FORCES, AND OTHERS IN THE PCSI GOVERNANCE STRUCTURE, AS WELL AS TO PCSI'S KEY EMPLOYEES. ON AN ANNUAL BASIS, ALL INDIVIDUALS TO WHOM THIS POLICY SHALL APPLY SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGEMENT AND DISCLOSURE FORM PREPARED BY THE BOARD OF DIRECTORS. DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE CHIEF EXECUTIVE OFFICER (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO PCSI. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF PCSI AND THE ADVANCEMENT OF ITS PURPOSE. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). PROFESSIONAL CONTRACT SERVICES INC 718 W FM 1626 BLDG 3 AUSTIN TX 78748 742786094 TO CREATE EMPLOYMENT OPPORTUNITIES FOR PEOPLE WITH EVERY TYPE OF DISABILITY. TX 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0