2024-04-02T17:04:12-04:00 2023-06-30 590548468 PURVIS GRAY & COMPANY LLP 443 EAST COLLEGE AVENUE TALLAHASSEE FL 32301 990 2022-07-01 592204350 SCHOOL BOARD OF LEON COUNTY FL-VEBA VOLUNTARY EMPLOYEE BENEFICIARY ASSO SCHO 8504877131 2757 WEST PENSACOLA STREET TALLAHASSEE FL 323042998 NAOMI COUGHLIN CFO 8504877131 2024-03-29 true NAOMI COUGHLIN 999009999 true RYAN M TUCKER CPA P00524189 8502247144 2024-03-29 2022 2023-04-26 12:10:37Z JAMES P HANNA 2757 WEST PENSACOLA STREET TALLAHASSEE FL 32304 43881142 false X WWW.LEON.K12.FL.US X 1982 FL TO PROVIDE BENEFITS TO EMPLOYEES OF THE SCHOOL BOARD OF LEON COUNTY, FLORIDA WHO QUALIFY FOR ELIGIBILITY UNDER THE TERMS OF THE ORGANIZATION'S PLAN. 7 0 0 7 0 0 45422625 43856201 20005 24941 0 45442630 43881142 0 45653156 51371394 0 0 0 33751 42453 45686907 51413847 -244277 -7532705 14513264 11300423 10713478 15033342 3799786 -3732919 TO PROVIDE BENEFITS TO EMPLOYEES OF THE SCHOOL BOARD OF LEON COUNTY, FLORIDA WHO QUALIFY FOR ELIGIBILITY UNDER THE TERMS OF THE ORGANIZATION'S PLAN. false false PLAN PROVIDES MEDICAL, DENTAL, AND GROUP LIFE INSURANCE BENEFITS TO PLAN PARTICIPANTS. false false false false false false false false false false false false false false false false true false false false false false false false false false false false true false false false false false true false false false false false true false false true 0 0 0 false false false false false false false false X 7 0 false false false false false false false true true false false false true true true true true false false false X REMERA JONES-HAYNES 8504877131 2757 WEST PENSACOLA STREET TALLAHASSEE FL 32304 JAMES P HANNA SUPERINTENDE 0.01 40.00 X 0 153672 55395 KIMBERLY BANKS CFO THROUGH 0.01 40.00 X 0 90735 49150 NAOMI COUGHLIN CFO 0.01 40.00 X 0 105470 33202 DARRYL JONES BOARD VICE C 0.01 20.00 X X 0 43423 23155 LAURIE COX MEMBER 0.01 20.00 X 0 34821 20889 GEORGIA BOWEN BOARD CHAIR 0.01 20.00 X X 0 35530 19218 ROSANNE WOOD MEMBER 0.01 20.00 X 0 38886 9206 ALVA SWAFFORD STRIPLIN MEMBER 0.01 20.00 X 0 39969 4920 DEEDEE RASMUSSEN MEMBER 0.01 20.00 X 0 17342 7417 MARCUS NICOLAS MEMBER 0.01 20.00 X 0 5074 620 564922 223172 false true false EMPLOYER CONTRIBUTIONS 900099 25506503 25506503 PLAN MEMBER CONTRIBUTIONS 900099 18349698 18349698 43856201 24941 24941 43881142 43856201 24941 51371394 41417 1036 51413847 0 0 0 150 150 14513114 11300273 14513264 11300423 10713478 15033342 10713478 15033342 X 3799786 -3732919 3799786 -3732919 14513264 11300423 -7532705 X false true X true false 43881142 43881142 43881142 51413847 51413847 51413847 false false false JAMES P HANNA SUPERINTENDENT 153672 48659 6736 209067 SCHEDULE J, PART III ADDITIONAL INFORMATION REGARDING PART VII & SCHEDULE J: THROUGH THE RELATED ORGANIZATION THAT EMPLOYS HIM, THE INDIVIDUAL REPORTED IN PART VII AND SCHEDULE J OF FORM 990 GENERALLY PARTICIPATES IN THE FLORIDA RETIREMENT SYSTEM (FRS), A MULTI-EMPLOYER RETIREMENT SYSTEM CREATED UNDER CHAPTER 121 OF THE FLORIDA STATUTES AND ADMINISTERED BY THE FLORIDA DIVISION OF RETIREMENT. AS STATED ON THE WEBSITE OF FRS, IT IS FUNDED BY CONTRIBUTIONS PAID BY EMPLOYERS AND EMPLOYEES BASED ON A PERCENTAGE OF THE EMPLOYEES' SALARY. THE RATE OF CONTRIBUTIONS ARE REQUIRED TO BE DETERMINED BY AN ACTUARIAL CONSULTING FIRM TO ASSURE COMPLIANCE WITH THE REQUIREMENTS OF THE CONSTITUTION OF THE STATE OF FLORIDA. EMPLOYEE CONTRIBUTIONS ARE 3% WITH THE EMPLOYER CONTRIBUTING THE REQUIRED BALANCE. THE INSTRUCTIONS FOR FORM 990 INDICATE THAT PART VII AND SCHEDULE J SHOULD INCLUDE A REASONABLE ESTIMATE OF THE INCREASE IN THE ACTUARIAL VALUE OF ANY QUALIFIED OR NONQUALIFIED RETIREMENT ACCRUALS UNDER A DEFINED BENEFIT PLAN. FRS HAS STATED THAT SUCH INFORMATION CURRENTLY IS NOT AVAILABLE FOR PARTICIPANTS IN ITS PLAN. THEREFORE, THE AMOUNTS REPORTED IN PART VII AND SCHEDULE J, AS APPROPRIATE, INCLUDE THE CONTRIBUTION PAID BY THE RELATED ORGANIZATION AS ITS CONTRIBUTION ON BEHALF OF THE NAMED INDIVIDUAL. THIS AMOUNT IS CONSIDERED THE BEST REASONABLE ESTIMATE OF INFORMATION REQUIRED IN THIS FORM 990 AND RELATED SCHEDULES. LEON COUNTY SCHOOL BOARD SPONSORING ORG. 25506503 EMPLOYERCONTRIBUTION false FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 AND ACCOMPANYING SCHEDULES ARE PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. A COPY OF THE DRAFT 990 IS PROVIDED TO THE DIRECTOR OF FINANCIAL SERVICES AND THE CFO OF THE LEON COUNTY SCHOOL BOARD WHO APPROVE PRIOR TO FILING. ALL QUESTIONS AND ISSUES ARE RESOLVED WITH THE INDEPENDENT ACCOUNTING FIRM PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE CENTER. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION IS COVERED BY THE LEON COUNTY SCHOOL BOARD CONFLICT OF INTEREST POLICY. THE POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCED. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THREE MOST RECENT YEARS OF FINANCIAL STATEMENTS AND FORM 990S AVAILABLE TO THE PUBLIC UPON REQUEST. LEON COUNTY SCHOOL BOARD 2757 WEST PENSACOLA STREET TALLAHASSEE FL 32304 596000709 EDUCATION FL N/A false false false false false false false false false false false false false false true true false false false true SCHEDULE R THE LEON COUNTY SCHOOL BOARD IS THE SPONSORING ORGANIZATION OF THE VEBA AS WELL AS THE CONTRIBUTING EMPLOYER.