2024-02-24T12:58:02-08:00 2023-06-30 813566357 Sherbetjian Premium Tax Services Inc 2660 Townsgate Rd Ste 210 Westlake Village CA 91361 990 2022-07-01 950952235 Los Angeles Water and Power Employees Association LOSA 2133673357 111 N Hope Street Los Angeles CA 90012 Reindert Kok CFO 2133673357 2024-02-02 true Reindert Kok XXX-XX-XXXX true Hasmig Sherbetjian P00050939 8052300085 2024-02-24 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Reindert Kok 111 N Hope Street LOS ANGELES CA 90012 1048499 false X www.ladwpea.org X 1933 CA To provide benefits and services to active and retired employees of the Los Angeles Department of Water and Power and their family members. To act as their means of giving to various charitable organizations. 15 15 8 15 0 0 759190 747944 0 -150659 105902 17347 33607 625878 887453 0 356816 398045 348315 327056 0 0 31910 40709 737041 765810 -111163 121643 3278748 3426146 68747 94502 3210001 3331644 To provide benefits and services to active and retired employees of the Los Angeles Department of Water and Power and their family members. To act as their means of giving to various charitable organizations. false false 224629 0 0 Donations to charities that aid blind, burned, sick, and disabled persons, various drug, homeless, abused and troubled youth, and adult rehabilitation programs. Purchase gift cards (instead of dolls and toys because of COVID restrictions) to various children's organizations during the holiday season. 149632 0 0 Purchase or rent medical equipment for use by active and retired employees and their immediate family members. Provide financial assistance to active and retired employees and their spouses who require hospital or in-home nursing care when their insurance is lacking. Provide financial assistance loans to active and retired employees in their times of need to cover medical, dental, funeral, and unaticipated emergencies, some of which were forgiven. Provide financial assistance for lodging, transportation and meals to immediate family members of employees injured while working and who require overnight hospital stay. 23784 0 0 Financial support to active and retired employee groups for educational and recreational purposes. In 2020-2021 this expense is significantly less than previous years since COVID restrictions canceled many of these events. 398045 false false false false false false false false false 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 false false false false false false false false true false false false 10 0 false 8 true false false false false false false X 15 15 false false false false true true false true true false false false true true true true false false false false CA X Los Angeles Water and Power 2133673357 111 N Hope St Rm A-17 Los Angeles CA 90012 X Daphne Crook Board President 5.00 X X 0 0 0 Marcos Ballesteros Board Vice President 1.00 X X 0 0 0 Reindert Kok CFO, Mutual Cmte Chairperson 3.00 X X 0 0 0 Ashley Rawls Board Secretary 1.00 X X 0 0 0 Ann Marie De La Riva Board Exec Cmte Member 1.00 X X 0 0 0 Porsche Bell Director 1.00 X 0 0 0 Matthew Blehm Director, Mutual Plan Committee Member 1.00 X 0 0 0 Eduardo Garfias Director 1.00 X 0 0 0 Jesus Gonzalez Director 1.00 X 0 0 0 Samantha Lopez Ryan Director 1.00 X 0 0 0 Alexander Partida Director 1.00 X 0 0 0 Hagop Jack Petrosian Director, Mutual Plan Committee Member 1.00 X 0 0 0 Willie Tam Director 1.00 X 0 0 0 Michael Taylor Board Director, Mutual Plan Cmte Member 1.00 X 0 0 0 Mohamed Yacout Director 1.00 X 0 0 0 false false false 747944 747944 105902 0 0 188867 161046 27821 27821 Advertising Revenue 541800 4918 4918 0 0 Notary Revenue 541900 868 868 0 0 5786 887453 139509 0 0 398045 398045 237479 0 237479 0 7931 0 7931 0 57169 0 57169 0 24477 0 24477 0 21994 0 21994 0 2566 0 2566 0 3093 0 3093 0 1501 0 1501 0 334 0 334 0 6507 0 6507 0 Notary Expense 611 0 611 0 Miscellaneous Expense 4103 0 4103 0 765810 398045 367765 0 2491581 2610141 592842 646336 188251 162179 4630 6380 20483 19373 1444 1110 3278748 3426146 68747 94502 68747 94502 X 3094158 3252542 115843 79102 3210001 3331644 3278748 3426146 121643 X false false true false 20483 19373 1110 1110 Pt VI, Line 6 The Employees Association is a non-stock, not-for-profit organization. The members are active employees of the DWP Pt VI, Line 7a The DWP employee members elect 1 to 2 fellow employees from their own division to represent them on Board of Directors, to serve a 3-year. The Board is made of 15 Directors: 6 from Power, 6 from Joint, and 3 from Water Pt VI, Line 11b The staff accountant prepares the 990 tax form then gives it to the principle officer for review and signature. It is available for review for other officers upon request. Pt VI, Line 12c At the first meeting of the Employees Association fiscal year, the second Wednesday of July, the Board of Directors meet specifically to review its operations and policies, including the conflict of interest policy. If any potential conflict of issue arises, it is resolved at the committee level. If resolution is not immediately attained, the issue is then brought before the Executive Committee and perhaps also the Membership and Rules Committee to compare the issue with the written Association Bylaws. Pt VI, Line 15a The Directors of the Employees Association are all volunteers. Pt VI, Line 15b For paid staff, the Executive Committee refers to both the staff member's position in comparison to the pay of DWP employees and also market research. Other Los Angeles Water and Power Employees Association (Association) is a non-profit corporation, tax-exempt under Internal Revenue Code Section 501(C)(4). Its purpose is to provide benefits and services to active and retired employees of the Los Angeles Department of Water and Power (LADWP) and their immediate family members. The Association also provides the means of giving through which employees may donate to various charitable organizations within their communities. Other The Board of Directors of the Association are elected to the Board by the Association's members, who are the employees of the LADWP. The Board members must be active permanent LADWP employees with at least one year of employment. Other At the beginning of each fiscal year, the Board members elect that year's officers and review various policies, including the bylaws, operations, and conflict of interest policies. The Board's officers serve as the Association's Executive Committee and are in charge of various duties, including personnel issues and annual audit review. All the Board members then volunteer to serve on the various committees, including the Mutual Benefit Plan Committee (Mutual Plan). In the 2022-2023 fiscal year, four Board members volunteered to serve on the Mutual Plan Committee. Other The Mutual Plan is a voluntary employee pay-all death benefit plan. Because its purpose is distinct from the rest of the Association, it is tax-exempt under a different exception code [Mutual: 501(C)(9) vs. Association: 501(C)(4)], and has its own identification number (Mutual: 23-7082277 vs. Association: 95-0952235). The Mutual Plan has its own separate bank account and financial statements. Also separate tax filings are prepared. Other The Association and Mutual Plan share office space, provided to the Association by the LADWP. The Association pays its employees' wages, reported to the IRS through the Association's tax identification number. No employee works exclusively for the Mutual Plan. Instead, employees work for the Association while performing some of their duties for the Mutual Plan. Because both the Association and Mutual Plan utilize accrual accounting and the matching principle, some wages and benefits are appropriately allocated to the Mutual Plan's operational expenses. The amount allocated to the Mutual Plan is reported on the 990 Schedule R, Part V, Item 2 LA Water and Power Employees Assoc - Mutual Benefit Plan 111 N Hope Street Los Angeles CA 90012 237082277 Death Benefit Plan CA 501(c)(9) N/A NA false false false false false false false false false false false false false false true true false false false false Los Angeles Water and Power Employees Association - Mutual Death Benefit Pl o 147575 Accrual Acct