2025-04-18T13:14:16-05:00 2024-06-30 910189318 MOSS ADAMS LLP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2023-07-01 464369228 CALIFORNIA LAW ENFORCEMENT ASSOCIATION SAFETY AND NON-SAFETY PERSONNEL TRUST CALI 2092233971 255 SCOTTSVILLE BLVD JACKSON CA 95642 JOE CHIRILLO CFO 2092233971 2025-04-15 1 1 AMY L HENDLEY P01300654 9165038100 2025-04-15 2023 2025-03-06 01:10:19Z DAVID BOFFI 255 SCOTTSVILLE BLVD JACKSON CA 95642 9916640 0 X WWW.CLEA.ORG X 2013 CA TO PROVIDE LONG-TERM DISABILITY AND DEATH BENEFITS TO PARTICIPATING LAW ENFORCEMENT OFFICERS AND THEIR BENEFICIARIES. 6 6 0 0 195241 0 0 0 6733018 7581112 289996 195241 0 0 7023014 7776353 0 0 7364466 5209545 60657 16000 0 0 0 1233099 1318959 8658222 6544504 -1635208 1231849 8332107 9386028 8263263 7648530 68844 1737498 TO PROVIDE LONG-TERM DISABILITY AND DEATH BENEFITS TO PARTICIPATING LAW ENFORCEMENT OFFICERS AND THEIR BENEFICIARIES. 0 0 TO PROVIDE LONG-TERM DISABILITY AND DEATH BENEFITS TO PARTICIPATING LAW ENFORCEMENT OFFICERS AND THEIR BENEFICIARIES. THERE ARE APPROXIMATELY 19,791 ACTIVE MEMBERS AND 370 RECEIVED DISABILITY AND/OR DEATH BENEFITS. 0 0 0 0 0 0 0 0 0 0 0 0 1 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 1 0 0 1 10 0 1 0 1 1 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 0 0 0 0 1 1 1 0 1 0 0 0 CA X THE ORGANIZATION 2092233971 255 SCOTTSVILLE BLVD JACKSON CA 95642 JOE CHIRILLO CFO 1.00 1.00 X X 3250 0 0 DARIN RYBURN VP-SOUTH 1.00 1.00 X X 2750 0 0 JERRY HALL CHAIRMAN OF THE BOARD 1.00 1.00 X X 2500 0 0 DAVE BOFFI PRESIDENT 1.00 1.00 X X 2500 0 0 KEVIN MICKELSON VP-NORTH (THRU 09/23) 1.00 1.00 X X 2500 0 0 MARIO YAGODA SECRETARY 1.00 1.00 X X 2500 0 0 KENNETH EHRMAN VP-NORTH (AS OF 05/24) 1.00 1.00 X X 0 0 0 16000 0 0 0 0 0 0 CALIFORNIA PUBLIC SAFETY ADMINISTRATORS 255 SCOTTSVILLE BLVD JACKSON CA 95642 ADMINISTRATIVE 974421 1 PREMIUMS 525100 6824475 6824475 CLAIM RECOVERIES 525100 756637 756637 7581112 144473 144473 2191055 2140287 50768 50768 50768 7776353 7581112 195241 0 5209545 16000 974421 67551 108836 25745 12339 25994 23731 44782 35540 MISCELLANEOUS EXPENSE 20 6544504 530660 1035646 1695068 1269222 7910 0 3713118 4745264 2385351 2335896 8332107 9386028 98 10515 89889 77500 8173276 7560515 8263263 7648530 X 68844 1737498 0 0 0 0 68844 1737498 8332107 9386028 1231849 436805 0 X 0 1 X 0 0 0 CLAIMS RECEIVABLE 2229028 DUES RECEIVABLE 106868 2335896 CLAIM LIABILITIES 7533460 INCURRED BUT NOT REPORTED CLAIMS 27055 7560515 X 8213158 436805 436805 7776353 0 7776353 6544504 0 6544504 0 6544504 PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS DETERMINED THAT AS OF JUNE 30, 2024 AND 2023, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2017. FORM 990, PART VI, SECTION A, LINE 6 CALIFORNIA LAW ENFORCEMENT ASSOCIATION HAS CERTAIN RIGHTS IN THE GOVERNANCE OF THE TRUST. FORM 990, PART VI, SECTION A, LINE 7A THE TRUST'S TRUSTEES ARE THE EXECUTIVE COMMITTEE MEMBERS OF CALIFORNIA LAW ENFORCEMENT ASSOCIATION, AS ELECTED BY THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B THE TRUST DOCUMENT MAY BE AMENDED BY THE CALIFORNIA LAW ENFORCEMENT ASSOCIATION WITH APPROVAL BY THE TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY DURING THE TAX YEAR. FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS TRUSTEES, COMMITTEE MEMBERS, BOARD MEMBERS, OR ADMINISTRATIVE STAFF. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, A COVERED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE TRUSTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING TRUSTEES SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS AND, WHEN APPROPRIATE, INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER AN OPPORTUNITY TO FULLY DISCUSS THE MATTER, THE TRUSTEES SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST WILL BE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 THE PLAN DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. CALIFORNIA LAW ENFORCEMENT ASSOCIATION 255 SCOTTSVILLE BLVD JACKSON CA 95642 942988851 PROVIDE LT DISABILITY AND DEATH BENEFITS TO PARTICIPATING LAW ENFORCEMENT CA 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0