2024-11-06T18:53:08-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 60 SOUTH MARKET STREET SUITE 1550 SAN JOSE CA 95113 990 2023-01-01 952243718 RETIRED EMPLOYEES OF LOS ANGELES COUNTY RETI 6263080532 1000 S FREMONT AVE UNIT 15 ALHAMBRA CA 91803 DYANNE NELSON TREASURER 6263080532 2024-11-05 1 1 SHALINI SAIDHA P01959812 4082941025 2024-11-05 2023 2024-10-15 13:58:12Z DYANNE NELSON 1000 S FREMONT AVE UNIT 15 ALHAMBRA CA 91803 424753 0 X WWW.RELAC.ORG X 1988 CA PROVIDING A CENTRAL MEANS WHEREBY THE INTERESTS/ACTIVITIES OF THE MEMBERS ARE FURTHERED. 12 12 5 4 0 0 377730 359690 17502 18739 32720 46182 50 142 428002 424753 4575 7626 0 0 144623 164776 0 0 0 280923 275164 430121 447566 -2119 -22813 2037753 2208491 259339 207052 1778414 2001439 THE RETIRED EMPLOYEES OF LOS ANGELES COUNTY (RELAC) WAS ESTABLISHED TO ENSURE THAT PENSION AND HEALTH CARE BENEFITS EARNED BY LOS ANGELES COUNTY RETIRED EMPLOYEES ARE PROTECTED WHILE PROMOTING THE RETIREES' HEALTH, WELL-BEING, HAPPINESS, AND CONTINUED PRODUCTIVITY. 0 0 325317 7626 18739 MEMBERSHIP ADMINISTRATION INCLUDING INFORMATION REGARDING MEMBERS' LOS ANGELES COUNTY RETIREMENT PLAN INVESTMENTS, MONITORING OF SENIOR CITIZENS' ADVOCACY ISSUES AND INFORMING THE MEMBERS. 46031 REGIONAL AND OUTREACH SUPPORT AND MONITORING OF LEGISLATIVE ACTIVITIES IMPACTING MEMBERS. 371348 0 0 0 1 0 0 0 0 0 1 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 0 0 0 0 0 0 1 1 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 1 1 1 1 0 0 0 1 1 0 1 1 0 0 0 CA X X SHEILA SIMPSON 6263080532 1000 FREMONT AVE UNIT 15 ALHAMBRA CA 91803 BRIAN BERGER PRESIDENT 3.00 X X 1855 0 0 LINDA HOPKINS VICE PRESIDENT 2.00 X X 920 0 0 DYANNE NELSON TREASURER 2.00 X X 1980 0 0 BOBBIE FESLER SECRETARY 1.00 X X 0 0 0 DAVID MUIR DIRECTOR 2.00 X 630 0 0 JAMES BREKK DIRECTOR 1.00 X 270 0 0 JP HARRIS DIRECTOR 1.00 X 390 0 0 DEBBIE MARTIN DIRECTOR 1.00 X 0 0 0 NORA N JACKSON DIRECTOR 1.00 X 450 0 0 VICTORIA PIPKIN-LANE DIRECTOR 2.00 X 1655 0 0 LES ROBBINS DIRECTOR 1.00 X 0 0 0 DIANE SANDOVAL DIRECTOR 1.00 X 0 0 0 8150 0 0 0 0 0 0 0 358194 1496 359690 RECREATIONAL ACTIVITIE 900003 18739 18739 18739 46182 46182 OTHER INCOME 900003 142 142 142 424753 18881 0 46182 7626 7626 8150 7335 815 139846 125861 13985 5096 4586 510 11684 10516 1168 5244 5244 17988 17988 17792 17792 13446 12101 1345 28942 26048 2894 66346 59711 6635 3900 3510 390 4364 3928 436 COMMUNITY SUPPORT 51146 46031 5115 NEWSLETTER 46989 46989 COMMITTEE EXPENSE 8688 7819 869 MEMBERSHIP DUES 6139 5525 614 4180 3762 418 447566 371348 76218 0 105863 55625 612295 625797 7640 7690 56269 51019 9150 5250 1068211 1328937 234594 185192 2037753 2208491 9334 2775 250005 204277 259339 207052 X 0 0 0 0 1778414 2001439 1778414 2001439 2037753 2208491 -22813 245838 0 X X 1 X 0 1 0 1 1 0 2800 2800 0 53469 48219 5250 5250 RIGHT-OF-USE ASSETS 185192 185192 LEASE LIABILITY 204277 204277 X 652799 245838 245838 406961 17792 17792 424753 429774 0 429774 17792 17792 447566 PART X, LINE 2: RELAC IS EXEMPT FROM INCOME TAXES AND HAS A DETERMINATION LETTER ON FILE WITH THE INTERNAL REVENUE SERVICE UNDER CODE SECTION 501(C)(4). THIS EXEMPTION IS FOR ALL INCOME TAXES EXCEPT FOR THOSE ASSESSED ON UNRELATED BUSINESS INCOME, IF ANY. APPLYING PROFESSIONAL STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, INTEREST, AND PENALTIES, IF ANY, INCURRED IN CONNECTION WITH LIABILITIES ARISING FROM UNCERTAIN TAX POSITIONS ARE CLASSIFIED IN THE FINANCIAL STATEMENTS AS INTEREST EXPENSE AND INCOME TAXES, RESPECTIVELY. IN MANAGEMENT'S OPINION, THERE WERE NO UNCERTAIN TAX POSITIONS. FORM 990, PART VI, SECTION A, LINE 1A SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS, THE PRESIDENT AND/OR BOARD OF DIRECTORS MAY APPOINT OTHER COMMITTEES, INCLUDING SPECIAL AD HOC COMMITTEES AS MAY BE DETERMINED TO BE ADVISABLE. THE NUMBER OF MEMBERS AND DUTIES THEREOF SHALL BE ESTABLISHED AT THE TIME OF APPOINTMENT. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS WHO HAD THE POWER TO ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B GOVERNANCE DECISION OF THE ORGANIZATION ARE RESERVED OR SUBJECT TO APPROVAL BY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 AND ALL PERTINENT SCHEDULES AND STATEMENTS ARE PROVIDED TO THE TREASURER OF THE BOARD OF DIRECTORS FOR REVIEW. QUESTIONS AND COMMENTS ARE DISCUSSED WITH THE FORM 990 PREPARER AND RESOLVED BEFORE THE RETURN IS FINALIZED FOR FILING BY THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12 THE BOARD OR DESIGNATED COMMITTEE REVIEWS ANY CONFLICTS PRESENTED BY INTERESTED PARTIES. THE CHAIRPERSON APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE THE TRANSACTION IN QUESTION AND REPORT FINDINGS TO THE BOARD. ALTERNATIVES TO THE PROPOSED TRANSACTION ARE IDENTIFIED AND COMPARED TO THE PROPOSED TRANSACTION. THE BOARD VOTES ON THE MOST BENEFICIAL OPTION FOR THE ORGANIZATION. IF THE BOARD HAS REASON TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE THE POTENTIAL CONFLICT, THE BOARD WILL INVESTIGATE FURTHER AND IF NECESSARY, TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF PERSONNEL IS REVIEWED ON AN ANNUAL BASIS BY THE OFFICE MANAGEMENT COMMITTEE AND IS REPORTED TO THE BOARD OF DIRECTORS FOR APPROVAL. PROSPECTIVE CANDIDATES ARE PRESENTED BY THE OFFICE MANAGEMENT COMMITTEE TO THE BOARD OF DIRECTORS WITH A RECOMMENDATION FOR HIRING. ONCE HIRED, COMPENSATION IS RECOMMENDED BY THE OFFICE MANAGEMENT COMMITTEE TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 18 REGULAR DISTRIBUTION OF SUMMARIZED FINANCIAL INFORMATION TO MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST TO MEMBERS AND OTHERS. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.