2025-04-12T12:57:29-05:00 2024-06-30 MILLER KAPLAN ARASE LLP 2101 4TH AVE STE 1830 SEATTLE WA 981212345 990 2023-07-01 946801987 REDWOOD EMPIRE PUBLIC SAFETY MEDICAL TRUST % REHN & ASSOCITES REDW 8008728979 PO BOX 5433 SPOKANE WA 99205 BRET SACKETT BOARD CHAIR 5033318200 2025-04-11 true true Catalina Kirby P02018896 2065963930 2023 2025-03-06 01:10:19Z BRET SACKETT PO BOX 5433 SPOKANE WA 99205 5167365 false X N/A X 2009 CA SEE SCHEDULE O 5 5 0 0 0 0 0 0 1170237 1176900 200599 271614 0 0 1370836 1448514 0 0 323133 397071 0 0 0 0 0 163590 193436 486723 590507 884113 858007 10192110 12373401 51589 58890 10140521 12314511 TO REIMBURSE A PORTION OR ALL OF THE MEDICAL PREMIUMS AND EXPENSES FOR CERTAIN RETIRED MEMBERS OF SONOMA COUNTY DEPUTY SHERIFF'S ASSOCIATION AND DEPUTY SHERIFF'S LAW ENFORCEMENT MANAGEMENT UNIT. false false TO REIMBURSE A PORTION OR ALL OF THE MEDICAL PREMIUMS AND EXPENSES FOR CERTAIN RETIRED MEMBERS OF SONOMA COUNTY DEPUTY SHERIFF'S ASSOCIATION AND DEPUTY SHERIFF'S LAW ENFORCEMENT MANAGEMENT UNIT. false false false false false false false false false false false false true 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 1 0 true 0 false false false false false false false false X 5 5 false false false false false true false true false false false true true true true true true false X REHN ASSOCITES 8008728979 PO BOX 5433 SPOKANE WA 99205 X X CLANCY FARIA TRUSTEE 1.0 0.0 X 0 0 0 BRANDON JONES TRUSTEE 1.0 0.0 X 0 0 0 BRET SACKETT TRUSTEE 1.0 0.0 X 0 0 0 RICHARD DUNLAP TRUSTEE 1.0 0.0 X 0 0 0 CODY EBERT TRUSTEE (NEW) 1.0 0.0 X 0 0 0 ANTHONY DIEHM TRUSTEE (FORMER) 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 COUNTY CONTRIBUTIONS 900099 178578 178578 0 0 PARTICIPANT CONTRIBUTIONS 900099 998322 998322 0 0 1176900 264043 0 0 264043 0 0 0 0 0 3726422 3718851 7571 7571 0 0 7571 0 0 0 0 0 0 0 0 0 0 1448514 1176900 0 271614 0 0 0 397071 0 0 0 0 0 0 35244 83058 11800 0 0 22632 4500 0 6540 0 0 0 0 0 24002 0 0 0 4761 ACA FEES 899 590507 230511 214426 0 0 0 0 27376 28767 0 0 0 0 0 0 0 0 0 0 0 0 9934223 12130208 0 0 0 0 0 0 0 0 10192110 12373401 0 16300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 51589 42590 51589 58890 X 0 0 0 0 10140521 12314511 10140521 12314511 10192110 12373401 858007 1315983 X false true X true 0 BENEFIT OBLIGATIONS 42590 42590 X 2764497 1315983 1315983 1448514 1448514 599506 599506 -8999 -8999 590507 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 XII, PART 4(B): CHANGE IN BENEFIT OBLIGATIONS. PART I, LINE 1: TO REIMBURSE A PORTION OR ALL OF THE MEDICAL PREMIUMS AND EXPENSES FOR CERTAIN RETIRED MEMBERS OF SONOMA COUNTY DEPUTY SHERIFF'S ASSOCIATION AND DEPUTY SHERIFF'S LAW ENFORCEMENT MANAGEMENT UNIT. PART VI, LINE 7A: THERE ARE FIVE TRUSTEES, FOUR OF WHOM ARE ELECTED BY THE MEMBERS OF THE SONOMA COUNTY DEPUTY SHERIFFS' ASSOCIATION ("SCDSA") AND ONE OF WHOM ARE APPOINTED BY THE BOARD OF DIRECTORS OF THE SCDSA. IN THE EVENT OF EARLY TERMINATION OF APPOINTMENT, RESIGNATION, OR DEATH OF A TRUSTEE, THE BOARD OF DIRECTORS OF THE SCDSA SHALL APPOINT A SUCCESSOR TRUSTEE FOR THE REMAINDER OF THAT TERM. THE APPOINTMENT OF A TRUSTEE MAY BE TERMINATED, AT ANY TIME, BY THE ENTITY WHICH ORIGINALLY MADE THE APPOINTMENT, ACCORDING TO SUCH ENTITY'S INTERNAL RULES, PROCEDURES, OR PRACTICES. PART VI, LINE 8B: THE TRUST DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, LINE 11B: FORM 990 WAS REVIEWED BY THE TRUST COUNSEL; ANY UNUSUAL ITEMS WERE BROUGHT TO THE TRUSTEES' ATTENTION PRIOR TO FILING. PART VI, LINE 12C: TRUSTEES ARE REQUIRED TO NOTIFY THE TRUST OF ANY CHANGES IN THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE TRUSTEES REVIEW THE REQUIREMENTS OF THE CONFLICT OF INTEREST POLICY ANNUALLY. PART VI, LINE 19: THE FINANCIAL STATEMENTS ARE MAINTAINED IN THE TRUSTS' OFFICE AND ARE AVAILABLE UPON REQUEST. PART VII, SECTION A: THE TRUST DOES NOT HAVE INFORMATION REGARDING THE COMPENSATION RECEIVED BY THE TRUSTEES FROM THE COUNTY OF SONOMA. FOUR OUT OF THE FIVE MEMBERS OF THE BOARD OF TRUSTEES ARE PAID COUNTY EMPLOYEES; THE OTHER TRUSTEE IS A RETIRED FORMER EMPLOYEE OF THE COUNTY, WHO DID NOT RECEIVE COMPENSATION FROM THE COUNTY. THE NON-RETIRED TRUSTEES ARE EMPLOYED BY THE COUNTY OF SONOMA AS DEPUTY SHERIFFS AND RECEIVE ALL THEIR COMPENSATION SOLELY CONNECTED TO THEIR DUTIES AS COUNTY EMPLOYEES. SALARY INFORMATION FOR ALL CALIFORNIA PUBLIC EMPLOYEES IS AVAILABLE ON THE STATE CONTROLLER'S WEBSITE AND INCLUDES SALARY INFORMATION FOR ALL NON-RETIRED MEMBERS OF THE BOARD OF 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 COUNTY OF SONOMA 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. NOTE ALSO THAT THE DISCLOSURE OF COMPENSATION REQUESTED ON THE FORM 990 WOULD CAUSE ADDITIONAL ADMINISTRATIVE BURDEN BY REQUIRING THE TRUST TO COLLECT THIS INFORMATION ANNUALLY, SINCE THE TRUSTEES' COMPENSATION AS COUNTY EMPLOYEES VARIES FROM YEAR TO YEAR, AND FROM TRUSTEE TO TRUSTEE. FINALLY, AND VERY IMPORTANTLY, THE FORM 990 IS PUBLIC INFORMATION. IT IS LIKELY THAT REQUIRING THE DISCLOSURE OF SPECIFIC INDIVIDUAL COMPENSATION BY NAME WILL DISSUADE COUNTY EMPLOYEES 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. 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