2024-12-09T16:58:33-06:00 2024-01-31 MILLER KAPLAN ARASE LLP 3900 W ALAMEDA AVE STE 2400 BURBANK CA 915054302 990 2023-02-01 206815931 SOUTHERN CA PUBLIC SAFETY RETIREE MED TRUST % BENEFIT PROGRAMS ADMINISTRAT SOUT 5624635000 1200 WILSHIRE BLVD 5TH FL LOS ANGELES CA 90017 JOSEPH WILSON CHAIRPERSON 5624635000 2024-12-06 true true Kelly W Fox P01777052 8187692010 2023 2024-10-15 13:58:12Z SELENE CALDERON 1200 WILSHIRE BLVD 5TH FL LOS ANGELES CA 90017 4456548 false X HTTPT://SCPUBLICSAFETYTRUST.COM X 2006 CA THE TRUST PROVIDES FOR REIMBURSEMENTS TO RETIRED BENEFICIARIES OF HEALTH INSURANCE PREMIUMS AND QUALIFIED MEDICAL EXPENSES PAID BY THE BENEFICIARY. 5 1 0 5 0 0 0 0 423120 423120 123481 321074 0 0 546601 744194 0 0 238938 274850 0 0 0 0 0 149317 124752 388255 399602 158346 344592 7085287 7874639 23290 6568 7061997 7868071 THE TRUST PROVIDED HEALTH PREMIUM AND QUALIFIED EXPENSE REIMBURSEMENTS TO RETIRED BENEFICIARIES. false false THE TRUST PROVIDED HEALTH PREMIUM AND QUALIFIED EXPENSE REIMBURSEMENTS TO RETIRED BENEFICIARIES. false false false false false false false false false false false false false false 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 2 0 true 0 false false false false false false false false X 5 1 false false false false false true true true false false false false true true true true true false X BENEFIT PROGRAMS ADMINISTRAT 5624635000 1200 WILSHIRE BLVD 5TH FL LOS ANGELES CA 90017 X X DERRICK LEW TRUSTEE 1.0 40.0 X X 0 0 0 JOSEPH WILSON CHAIRPERSON 1.0 40.0 X X 0 0 0 BENJAMIN YANG SECRETARY 1.0 40.0 X 0 0 0 DAVID TRAN TRUSTEE 1.0 40.0 X 0 0 0 ROBERT TORRANCE CO-CHAIRPERSON 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 900099 423120 423120 0 0 423120 175454 0 0 175454 0 0 0 0 0 3857974 3712354 145620 145620 0 0 145620 0 0 0 0 0 0 0 0 0 0 744194 423120 0 321074 0 0 0 274850 0 0 0 0 0 0 46275 29259 15000 0 0 24852 6000 2679 0 0 0 0 0 0 -5110 0 0 0 5695 GOVERNMENT FEES 102 399602 0 0 284035 166390 0 0 0 55270 0 0 0 0 0 0 0 0 0 0 0 0 6801252 7652979 0 0 0 0 0 0 0 0 7085287 7874639 23290 6568 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23290 6568 X 0 0 0 0 7061997 7868071 7061997 7868071 7085287 7874639 344592 461482 X false true X true 0 0 X 1205676 461482 461482 744194 744194 399602 399602 399602 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN 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 7A: THERE ARE FIVE TRUSTEES, FOUR OF WHOM ARE SELECTED BY THE MEMBERS OF THE ALHAMBRA POLICE OFFICERS ASSOCIATION AND ONE OF WHOM SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF THE ALHAMBRA POLICE OFFICER ASSOCIATION. NO MORE THAN ONE TRUSTEE MAY BE A RETIREE. ELECTIONS AND APPOINTMENTS SHALL BE ACCORDING TO THE BY-LAWS OF THE ALHAMBRA POLICE OFFICERS ASSOCIATION FOR ITS ELECTION OF ITS GOVERNING BOARD AND ITS APPOINTMENTS, PROVIDED, HOWEVER, THAT THE BOARD OF THE ALHAMBRA POLICE OFFICERS ASSOCIATION MAY SET SPECIAL ELECTION RULES FOR TRUSTEES. PART VI, SECTION A, LINE 7B: THE TRUST AGREEMENT RESERVES LIMITED AUTHORITY FOR THE PLAN SPONSOR TO MAKE DECISIONS REGARDING CHANGES TO THE COMPOSITION OF THE BOARD OF TRUSTEES AND TO RECEIVE NOTICE OR APPROVE OF MERGERS, TERMINATIONS AND TRUST AGREEMENT AMENDMENTS. PART VI, SECTION A, LINE 8B: THE TRUST HAS NO SEPARATE COMMITTEES. PART VI, SECTION B, LINE 11B: THE CHAIRPERSON OF BOARD OF TRUSTEES REVIEWS THE FORM 990 FOR COMPLETENESS AND ACCURACY AND COMPARES THE AMOUNTS TO THE THIRD PARTY ADMINISTRATOR'S INTERNAL REPORT FOR CONSISTENCY BEFORE SIGNING AND FILING WITH THE IRS. PART VI, SECTION B, LINE 12C: THE TRUSTEES ARE REQUIRED TO DISCHARGE THEIR DUTIES AND ADMINISTER THE TRUST IN SUCH A MANNER AS TO COMPLY WITH ERISA AND APPLICABLE INTERNAL REVENUE CODE SECTIONS. THE TRUST'S CONFLICT OF INTEREST POLICY REQUIRES ALL TRUSTEES SIGN AN ACCEPTENCE AND DISCLOSURE FORM WHERE THE TRUSTEE AGREES TO ABIDE BY THE LEGAL REQUIREMENTS AND REGULATIONS, TO DISCLOSE ANY RELATIONSHIP OR OWNERSHIP THAT MAY CREATE A CONFLICT OF INTEREST, AND TO INFORM THE BOARD WHEN A POSSIBLE CONFLICT OF INTEREST ARISES PRIOR TO ANY DISCUSSION OR VOTING ON ANY TRANSACTION OR CONTRACT RELATED TO THE POSSIBLE CONFLICT. THE TRUSTEES ARE REQUIRED TO REVIEW ERISA AND APPLICABLE STATUES AT LEAST ANNUALLY DURING THEIR BOARD MEETING. PART VI, SECTION B, LINE 14: THE TRUST'S DOCUMENTS RETENTION AND DESTRUCTION POLICY IS COVERED IN ARTICLE VI, SECTION 11 OF THE TRUST AGREEMENT. PART VI, SECTION B, LINE 15: NO COMPENSATION IS PAID TO ANY TRUSTEES OR OFFICERS BY THE TRUST FOR SERVICE ON THE BOARD OF TRUSTEES. THE TRUST HAS NO EMPLOYEES. PART VI, SECTION C, LINE 19: THE TRUST'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, FORM 990 AND FORM 5500 ARE AVAILABLE TO PARTICIPANTS UPON REQUEST. PART VII, SECTION A, LINE 1A: THE TRUST REQUESTS EXEMPTION FROM ANY APPLICABLE REQUIREMENT TO DISCLOSE FORM W-2 COMPENSATION INFORMATION FROM RELATED ORGANIZATIONS FOR THE TRUSTEES FOR THE FOLLOWING REASONS: 1. THE MEMBERS OF THE BOARD OF TRUSTEES SERVE ON A VOLUNTEER BASIS AS TRUST FIDUCIARIES. EXCEPT FOR REIMBURSING LOST VACATION TIME USED TO ATTEND THE TRUST'S EDUCATION SEMINAR, THEY DO NOT RECEIVE ANY COMPENSATION FROM THE TAX-EXEMPT ORGANIZATION (A VEBA), ANY SPONSORING ORGANIZATION, OR ANY CONTRIBUTING EMPLOYER FOR THEIR SERVICES ON THE TRUST'S BOARD OF TRUSTEES. IN FACT, THE TRUSTEES PAY DUES TO THE SPONSORING ORGANIZATION, THE ALHAMBRA POLICE OFFICERS ASSOCIATION. 2. THE IRS INSTRUCTIONS PROVIDES THAT A CONTRIBUTING EMPLOYER TO A VEBA IS A RELATED ORGANIZATION. HERE, THE CITY OF ALHAMBRA IS A CONTRIBUTING EMPLOYER TO THE TRUST, WHICH IS ORGANIZED AS A VEBA. HOWEVER, THE TRUSTEES ARE POLICE OFFICERS EMPLOYED BY THE CITY OF ALHAMBRA, AND THE CITY OF ALHAMBRA ONLY PAYS THE TRUSTEES IN CONNECTION WITH THEIR DUTIES AS PUBLIC SAFETY OFFICERS, NOT FOR THEIR DUTIES AS TRUSTEES. THE GENERAL SALARY SCHEDULE FOR POLICE OFFICERS OF THE CITY OF ALHAMBRA IS A MATTER OF PUBLIC RECORD, DEPENDING UPON THEIR JOB AND RANK CLASSIFICATIONS. 3. MOST IMPORTANTLY, THE FORM 990 SEEKS THE DISCLOSURE OF HIGHLY SENSITIVE PERSONAL INFORMATION IN A PUBLIC RECORD. IT IS LIKELY THAT REQUIRING THE DISCLOSURE OF COMPENSATION WILL DISSUADE POLICE OFFICERS FROM VOLUNTEERING TO SERVE ON THE BOARD. THE TRUST WOULD THEN HAVE TO SPEND TRUST ASSETS TO HIRE A PROFESSIONAL TRUSTEE. PLEASE CONTACT THE TRUST OFFICE IF YOU WOULD LIKE FURTHER INFORMATION, AND/OR WOULD LIKE TO DISCUSS THIS FURTHER. THE TRUSTEES WANT TO BE COOPERATIVE WITH THE IRS, BUT REQUESTING THIS COMPENSATION INFORMATION IS PROBLEMATIC FOR THE REASONS STATED ABOVE. CITY OF ALHAMBRA 111 S 1ST ST ALHAMBRA CA 91801 956000665 LOCAL GOVENRN CA N/A NA false ALHAMBRA POLICE OFFICERS ASSOCIATION PO BOX 7339 ALHAMBRA CA 91802 956047240 LABOR BARGAIN CA 501(C)(5) N/A NA false false false false false false false false false false false false false false false false false false false true