2024-04-14T21:02:17-05:00 2023-06-30 910614823 SCHOEDEL & SCHOEDEL CPAS PLLC 422 W RIVERSIDE AVE STE 1420 SPOKANE WA 992010395 990 2022-07-01 806116047 Fontana Police Officers' Association Retiree Medical Trust FONT 8008728979 PO Box 5433 Spokane WA 99205 Jose Morales Chairman, Board of Trustees 8008728979 2024-04-14 1 Jose Morales 999009999 1 SCOTT OPPERUD CPA P00542597 5097472158 2024-04-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Jose Morales PO Box 5433 Spokane WA 99205 3031346 0 X N/A X 2009 CA To provide qualified health and welfare benefits pursuant to various collectively bargained Memoranda of Understandings and applicable successor agreements. 4 4 0 0 0 0 0 0 873385 983675 209877 423842 0 0 1083262 1407517 0 0 40633 37819 0 0 0 0 0 116057 128325 156690 166144 926572 1241373 9392528 11023019 10358 3715 9382170 11019304 X The purpose of the Fontana Police Officers' Association Retiree Medical Trust is to provide an entity to which contributions from participating employers, labor organizations, and employees can be paid, and through which the Trustees can create and administer one or more employee welfare benefit plans for the participating employees on whose behalf the contributions have been paid, and their beneficiaries. 0 0 The primary purpose of the Trust is to pay a portion or all of the costs for insurance premiums and tax-deductible medical expenses incurred by retirees, their dependents, and/or their beneficiaries. During the fiscal year ended June 30, 2023, there were 17 retirees receiving benefits. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 2 0 1 0 0 0 0 0 0 0 0 0 X 4 4 0 1 1 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X AW Rehn & Associates Inc 5095340600 1322 N Post Place Spokane WA 99201 X X Nathan Weiske Chairman, then Trustee 0.50 X X 0 0 0 Luis Valenzuela Secretary 0.50 X X 0 0 0 Heidi Kouroubacalis Trustee 0.50 X 0 0 0 Nelson Romero Trustee, then Chairman 0.50 X 0 0 0 Chris Tusant Trustee, resigned 3/8/23 0.50 X 0 0 0 Jose Morales Trustee 0.50 X 0 0 0 0 0 0 0 0 0 0 0 Employer contributions, net 525100 983675 983675 983675 259302 259302 1788369 1623829 164540 164540 164540 1407517 983675 0 423842 37819 19470 48881 12500 30842 2006 6102 8479 Taxes and filing fees 45 166144 201271 180369 36375 6401 3709 3082 9151173 10833167 9392528 11023019 10358 3715 10358 3715 X 0 0 0 0 9382170 11019304 9382170 11019304 9392528 11023019 1241373 395761 0 X 0 1 X 0 0 0 1803278 395761 395761 1407517 0 1407517 166144 0 166144 0 166144 Form 990, Part VI, Section A, line 3 The Trust has contracted with a third-party administrator (A.W. Rehn & Associates, Inc.) to provide, bookkeeping, administrative, and claims adjudication and payment services. Form 990, Part VI, Section A, line 4 The Board of Trustees executed Amendment No. 4 to the Trust Agreement, which is effective July 22, 2023. The Amendment discusses the composition and functions of the Board of Trustees. Form 990, Part VI, Section A, line 7a The Trust is administered by a five-member Board of Trustees, three of whom are elected by the Fontana Police Officers' Association (FPOA), one of whom is appointed by the Board of Directors of the FPOA, and one of whom is appointed by the Fontana Police Management Association (FPMA). Elections and appointments will be in accordance with the Bylaws of the association making the election or appointment for its elections of its governing Board and its appointments, or other actions; provided however, that the FPOA and the FPMA may set special election rules for Trustees. The Trustee appointed by the FPMA will be a non-voting member of the Board, who has all the rights of a Trustee (except to vote and to hear privileged information), including specifically the right to review financial reports and benefit cost projections of the Trust. In the event of the termination of appointment, resignation, or death of a Trustee, a successor Trustee will be selected according to FPOA's Bylaws for filling a vacancy on the FPOA Board, unless the Trustee was selected by the FPMA, in which case the successor Trustee will be selected according to FPMA rules for filling such a vacancy. Each Trustee signs a document accepting his/her position as Trustee and agreeing to abide by the terms and provisions of the Trust Agreement. Alternatively, acceptance is deemed to occur by attendance at two Trustee meetings after the person's election or appointment. In order to avoid turnover of the full Board of Trustees in a single year, the Trustee terms are staggered to have no more than two Trustee terms end in the same year. Form 990, Part VI, Section A, line 8b The Trust has no separate committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Form 990 was prepared under the guidance of the Board of Trustees by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of the Trust's financial statements and Form 990 were first provided to the Trust's consultants and advisors, who reviewed the Form 990 for accuracy and completeness. Any questions, concerns or issues raised by the consultants and advisors were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Board of Trustees for its review and approval. Any additional questions, concerns or issues raised by the Board of Trustees were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed and approved for filing by the Board of Trustees. Form 990, Part VI, Section B, line 12c Board members submit a signed conflict of interest disclosure when they first join the Board and update that disclosure whenever the information changes. The Board reviews the Conflict-of-Interest Policy and duties of disclosure annually. Board members have the duty to disclose actual or potential conflicts of interest as soon as such actual or potential conflicts become known. Form 990, Part VI, Section B, line 15 There are no compensated management officials, officers or key employees of the organization. If the organization had such compensated individuals, policies and procedures would be developed to determine compensation. Form 990, Part VI, Section C, line 19 The Trust's governing documents, conflict of interest policy, financial statements and Form 990 are available to the general public upon written request sent to A.W. Rehn & Associates, Inc. at: P.O. Box 5433, Spokane, WA 99205. Form 990, Part VII, Section A, Line 1A: The Trust does not have information regarding the compensation received by the Trustees from their employer. The members of the Board of Trustees receive all their compensation from their employer solely connected to their duties as employees, not as Trustees. In their role as Trustees, they are fiduciaries and subject to legal prohibitions against self-dealing. They serve on a volunteer basis as Trust fiduciaries; they do not receive any additional compensation from the city or any other party for their services on the Board of Trustees. Further, the Trust has a conflict-of-interest policy, which requires Trustees to disclose any financial arrangements that would create a conflict of interest. Section 7(a) of the Conflict-of-Interest Policy of the Trust, effective January 1, 2009, and as amended thereafter, states the following: "A Trustee shall have a duty to disclose to the Board any Conflict of Interest as soon as it is discovered by the Trustee. In particular, the Trustee shall disclose a Conflict of Interest prior to any Board or Committee decision on the matter related to the Conflict of Interest. Upon the Trustee's first attendance at a Board meeting, the Trustee shall submit a signed conflict of interest disclosure to the Board, on a form approved by the Board, and shall have the duty to update such disclosures upon discovering a change." Fontana Police Officers' Association 15218 Summit Avenue Ste 300 639 Fontana CA 92336 330563735 Labor union CA 501(c)(5) 0 Fontana Police Management Association PO Box 3269 Fontana CA 92334 330565937 Labor union CA 501(c)(5) 0 City of Fontana Municipal agency CA 115 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1