2024-05-09T16:51:39-05:00 2023-06-30 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2022-07-01 952500201 WESTERN GROWERS ASSURANCE TRUST FUND WEST 9498631000 6501 IRVINE CENTER DRIVE SUITE 100 IRVINE CA 92618 WARD KENNEDY SVP/CFO 9498631000 2024-05-08 1 WARD KENNEDY 999009999 0 LAUREN A HAVERLOCK P00545829 4159561500 2024-05-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X DAVID PUGLIA 6501 IRVINE CENTER DRIVE SUITE 100 IRVINE CA 92618 198627774 0 X WWW.WGAT.COM X 1957 CA WESTERN GROWERS ASSURANCE TRUST PROVIDES WESTERN GROWERS' MEMBERS WITH PLANS, OPTIONS AND PRICES FOR GROUP HEALTHCARE BENEFIT PROGRAMS THAT ARE OFFERED TO ITS EMPLOYEES. 6 6 256 7 3443853 2388080 0 0 197696576 194478262 4808384 3443853 2001187 5659 204506147 197927774 0 0 160371057 158979782 14285134 13686401 0 0 0 20220210 20123404 194876401 192789587 9629746 5138187 115487106 127739722 53397347 57531901 62089759 70207821 X WESTERN GROWERS ASSOCIATION'S MISSION IS TO ENHANCE THECOMPETITIVENESS AND PROFITABILITY OF OUR MEMBERS, AND TO LEAD OURMEMBERS AND THE FRESH PRODUCE INDUSTRY TOWARD A HEALTHY, SUSTAINABLEAND PROFITABLE FUTURE. WESTERN GROWERS MEMBERS HAVE ACCESS TO THELARGEST PROVIDER OF HEALTH BENEFITS FOR THE AGRICULTURAL INDUSTRY.WESTERN GROWERS ASSURANCE TRUST SPECIALIZES IN OFFERING HIGHLYCUSTOMIZABLE BENEFIT PLANS TO MEET THE DIVERSE NEEDS OF OWNERS,MANAGERS, FIELD WORKERS AND SEASONAL EMPLOYEES. 0 0 IT IS WESTERN GROWERS' VISION TO GUIDE OUR MEMBERS TOWARD A HEALTHY, SUSTAINABLE AND PROFITABLE FUTURE BY OFFERING QUALITY SERVICES AND PROGRAMS THAT COMPLEMENT THEIR BUSINESSES. WESTERN GROWERS ASSURANCE TRUST PROVIDES WESTERN GROWERS MEMBERS WITH PLANS, OPTIONS AND PRICES FOR GROUP HEALTHCARE BENEFIT PROGRAMS THAT ARE OFFERED TO ITS EMPLOYEES WHICH CONSIST OF GROWERS, PACKERS, SHIPPERS AND PROCESSORS OF FRESH FRUIT, VEGETABLES AND NUTS. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3332 0 1 256 1 1 1 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X WARD KENNEDY 9498632383 6501 IRVINE CENTER DRIVE SUITE 100 IRVINE CA 92618 DAVID GILL CHAIRMAN 0.25 1.00 X X 0 0 0 JOHN D'ARRIGO VICE CHAIRMAN (THRU 02/23) 0.25 1.00 X X 0 0 0 PAM BENGARD TRUSTEE 0.25 0.00 X 0 0 0 DENNIS JOHNSTON TRUSTEE 0.25 0.00 X 0 0 0 THOMAS MINNICH TRUSTEE 0.25 0.00 X 0 0 0 RONALD RATTO TRUSTEE 0.25 1.20 X 0 0 0 TREY RODRIGUEZ III TRUSTEE 0.25 0.00 X 0 0 0 STEVE MANAPIT CHIEF OPERATING OFFICER 12.00 0.00 X 139788 326172 37907 DAVID PUGLIA PRESIDENT AND CEO 20.00 5.20 X 380058 380058 51830 DAVID ZANZE EXECUTIVE VICE PRESIDENT(THRU 02/23) 22.00 0.00 X 306587 250844 40375 WARD KENNEDY SENIOR VICE PRESIDENT/CFO 14.00 3.20 X 146801 272630 54200 LESSLIE D WILLIAMS VP INSURANCE OPERATIONS 28.00 0.00 X 181620 77837 35660 KATHY ALLAN DIRECTOR 22.00 0.00 X 100075 78631 16677 JONATHAN ALEXANDER VP LEGAL & COMPLIANCE COUNSEL 34.00 0.00 X 261898 46217 53781 LAWRENCE J LABRIOLA VP UNDERWRITING 40.00 0.00 X 241969 0 33734 MICHAEL T WILLIAMS CIO 24.00 0.00 X 125444 83630 43467 KATHY NGUYEN BUSINESS PROCESSES AND SYSTEM DEV. 14.00 0.00 X 56085 104157 39575 1940325 1620176 407206 14 0 1 0 PINNACLE CLAIMS MANAGEMENT INC 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 DISEASE MGMT & PHARMACY MGMT FEES 1834798 WESTERN GROWERS FINANCIAL SERVICES 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 INVESTMENT MANAGEMENT SERVICES 460319 PREFERRED MEDICAL MARKETING 15720 BRIXHAM HILL AVE SUITE 460 CHARLOTTE NC 28277 SOFTWARE CONSULTING 401682 CONSIDINE & ASSOCIATES 25401 CABOT ROAD SUITE 200 LAGUNA HILLS CA 92653 CLAIMS CONSULTING 275970 AVTEX SOLUTIONS LLC PO BOX 856660 MINNEAPOLIS MN 55485 PHONE & CLOUD SERVICE 171762 9 EMPLOYER CONTRIBUTION 525920 194478262 194478262 194478262 1375241 1375241 2768612 700000 2068612 2068612 2068612 5659 5659 5659 197927774 194478262 3443853 5659 158979782 1115084 8181002 941913 2501790 946612 302823 28338 84156 460319 12241783 1647452 497814 1379362 177495 54412 395015 263349 REPAIR AND MAINTENANCE 1182900 FEDERAL & STATE TAXES 924423 ACA TAXES & FEES 115803 367960 192789587 5523225 6941671 64126029 3154448 513673 113600 2399876 2540711 5906350 5221000 733597 685350 40639824 104418186 1550882 9885756 115487106 127739722 8141558 10113698 189327 189327 45066462 47228876 53397347 57531901 X 62089759 70207821 0 0 0 0 62089759 70207821 115487106 127739722 X 5138187 3257928 -278053 X 0 1 X 1 0 360155 360155 0 4076577 3562636 513941 1469618 1298209 171409 685350 ACCRUED RECEIVABLE 81006 DUE FROM AFFILIATES 1266502 REINSURANCE RECEIVABLE 7071268 FACILITY OPERATING LEASE ASSET 1466980 9885756 PLAN BENEFIT OBLIGATIONS 44770873 DUE TO AFFILIATES 991023 FACILITY OPERATING LEASE LIABILITY 1466980 47228876 X 201318328 3257928 3257928 198060400 -132626 -132626 197927774 192783928 0 192783928 5659 5659 192789587 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO BE QUALIFIED UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(9) AND BE EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A). THE PLAN RECEIVED A FAVORABLE TAX EXEMPTION LETTER, DATED DECEMBER 6, 1974, FROM THE INTERNAL REVENUE SERVICE (IRS). MANAGEMENT OF THE PLAN BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. PART XI, LINE 4B - OTHER ADJUSTMENTS: MISCELLANEOUS INCOME 5,659. UNRELATED BUSINESS TAXABLE INCOME -138,285. PART XII, LINE 4B - OTHER ADJUSTMENTS: MISCELLANEOUS INCOME 5,659. X X X X 0 1 0 DAVID PUGLIA PRESIDENT AND CEO 295289 295289 82500 82500 2269 2269 15250 15250 10665 10665 405973 405973 0 0 DAVID ZANZE EXECUTIVE VICE PRESIDENT(THRU 02/23) 258479 211483 47539 38896 569 465 16775 13725 5431 4444 328793 269013 0 0 STEVE MANAPIT CHIEF OPERATING OFFICER 125988 293972 12000 28000 1800 4200 9150 21350 2222 5185 151160 352707 0 0 WARD KENNEDY SENIOR VICE PRESIDENT/CFO 122940 228316 21761 40414 2100 3900 10675 19825 8295 15405 165771 307860 0 0 JONATHAN ALEXANDER VP LEGAL & COMPLIANCE COUNSEL 244009 43060 17889 3157 0 0 25569 4512 20145 3555 307612 54284 0 0 LESSLIE D WILLIAMS VP INSURANCE OPERATIONS 166304 71273 15316 6564 0 0 18049 7735 6913 2963 206582 88535 0 0 LAWRENCE J LABRIOLA VP UNDERWRITING 227545 0 14424 0 0 0 23859 0 9875 0 275703 0 0 0 MICHAEL T WILLIAMS CIO 114995 76664 10449 6966 0 0 11860 7907 14220 9480 151524 101017 0 0 KATHY NGUYEN BUSINESS PROCESSES AND SYSTEM DEV. 56085 104157 0 0 0 0 5556 10319 8295 15405 69936 129881 0 0 KATHY ALLAN DIRECTOR 100075 78631 0 0 0 0 1219 958 8120 6380 109414 85969 0 0 PART I, LINE 4B A RELATED FOR PROFIT ENTITY HAS A NONQUALIFIED DEFERRED COMPENSATION AGREEMENT WITH THE CEO THAT ANNUALLY AWARDS AMOUNTS BASED ON CERTAIN SPECIFIC AND DISCRETIONARY CRITERIA AS DETERMINED BY THE COMPENSATION COMMITTEE. THE AMOUNT PAID TO DAVID PUGLIA IN 2022 WAS $21,994. SCHEDULE J, PART I, LINE 3: RELATED ORGANIZATION COMPENSATION PRACTICES FOR CEO COMPENSATION FOR THE CEO IS DETERMINED BY A RELATED ORGANIZATION USING THE FOLLOWING METHODS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE WESTERN GROWERS ASSURANCE TRUST BOARD OF TRUSTEES AND THE WESTERN GROWERS COMPENSATION COMMITTEE REVIEW CERTAIN PARTS OF FORM 990. THE ORGANIZATION'S CFO WORKS CLOSELY WITH THE OUTSIDE TAX FIRM IT ENGAGES TO PREPARE AND REVIEW THE FORM 990 RETURN PRIOR TO SUBMITTING A DRAFT TO THE TRUSTEES OR THE WESTERN GROWERS COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD IS CHARGED WITH MONITORING PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND ADDRESSING ANY POTENTIAL OR ACTUAL CONFLICTS. PURSUANT TO THE CONFLICTS OF INTEREST POLICY, AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE, AIMED AT DETERMINING ANY FAMILY AND BUSINESS RELATIONSHIPS AND TRANSACTIONS OR OTHER TRANSACTIONS THAT MAY POSE A POTENTIAL CONFLICT, IS DISTRIBUTED TO ALL COVERED PERSONS (I.E., BOARD MEMBERS, OFFICERS AND EXECUTIVE LEADERSHIP OR KEY EMPLOYEES). COVERED PERSONS ARE REQUIRED TO DISCLOSE REAL OR POTENTIAL CONFLICTS AT THE TIME WHEN SUCH CONFLICTS ARISE. WHEN SOMEONE BECOMES A COVERED PERSON AND ANNUALLY THEREAFTER, EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT AFFIRMING THAT HE/SHE: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (2) HAS READ THE POLICY AND UNDERSTANDS SAID POLICY; AND (3) AGREES TO COMPLY WITH ALL REQUIREMENTS OF THE POLICY, INCLUDING COMPLETING THE CONFLICTS OF INTEREST ACKNOWLEDGEMENT AND DISCLOSURE FORM. THE BOARD OF TRUSTEES HAS DIRECTED IN-HOUSE COUNSEL TO REVIEW THE COMPLETED FORMS TO ASSESS WHETHER ANY PERSONS WITH ACTUAL OR POTENTIAL CONFLICTS ARE INFORMED VIA WRITTEN COMMUNICATION. THE PROCEDURES FOR ADDRESSING ANY CONFLICT OF INTEREST INCLUDES, BUT IS NOT LIMITED TO, THE FOLLOWING: (1) THE CONFLICTING INTEREST IS FULLY DISCLOSED TO THE BOARD; (2) THE INTERESTED PERSON RESPONDS TO FACTUAL QUESTIONS RELATED TO THE SUBSTANCE OF THE TRANSACTION OR ARRANGEMENT BEING CONSIDERED, AFTER WHICH HE/SHE SHALL LEAVE THE MEETING; (3) THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; (4) ALTERNATIVES TO THE PROPOSED TRANSACTION ARE INVESTIGATED, COMPETITIVE BIDS OR COMPARABLE VALUATIONS ARE OBTAINED; AND (5) THE TRANSACTION OR ACTION MUST BE APPROVED BY A MAJORITY OF DISINTERESTED PERSONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD APPOINTS A COMPENSATION COMMITTEE, COMPRISED SOLELY OF INDEPENDENT DIRECTORS, NONE OF WHOM HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT, TO BE ACCOUNTABLE FOR SETTING REASONABLE COMPENSATION PACKAGES FOR THE CEO, AND REVIEWING THE REASONABLENESS OF MANAGEMENT'S RATIONALE AND BASIS FOR THE OTHER OFFICERS OR KEY EMPLOYEES. THE COMPENSATION COMMITTEE REVIEWS AND APPROVES THE ANNUAL PERFORMANCE GOALS AND CRITERIA TO BE USED IN DETERMINING MERIT INCREASES AND VARIABLE COMPENSATION CRITERIA FOR OFFICERS AND KEY EMPLOYEES. THE COMPENSATION COMMITTEE ALSO HIRES A QUALIFIED INDEPENDENT COMPENSATION AND BENEFITS SPECIALIST (INDEPENDENT EXPERT) TO REVIEW, ANALYZE AND PROVIDE BENCHMARKING DATA FOR THE TOTAL COMPENSATION AND BENEFITS PACKAGES OF OFFICERS AND KEY EMPLOYEES. APPROPRIATE COMPARABILITY DATA IS OBTAINED FROM THE INDEPENDENT EXPERTS, I.E., TOTAL ECONOMIC BENEFITS PAID BY SIMILARLY SITUATED ORGANIZATIONS (BOTH TAXABLE AND TAX-EXEMPT) FOR SIMILAR JOB RESPONSIBILITIES. ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED IN THE COMMITTEE'S MEETING MINUTES INCLUDING THE TERMS OF THE TRANSACTION AND DATE APPROVED, THE MEMBERS OF THE COMMITTEE PRESENT FOR DELIBERATORS AND WHO VOTES, AND THE DESCRIPTION OF THE COMPARABILITY DATA AND HOW OBTAINED. THESE PROCEDURES ARE CARRIED OUT PERIODICALLY AND WERE PERFORMED. THE PRESIDENT/CEO'S FISCAL YEAR 2023 COMPENSATION WAS APPROVED AT A BOARD MEETING ON JULY 27, 2022. OTHER OFFICER (INCLUDING KEY EMPLOYEE) COMPENSATION PACKAGES ARE APPROVED AS PART OF THE OVERALL ANNUAL BUDGET REVIEW PROCESS, WHICH FOR FISCAL YEAR 2023 WAS APPROVED ON OCTOBER 18, 2022 BY THE TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN CLAIM OBLIGATIONS -416,338. UNRELATED BUSINESS TAXABLE INCOME 138,285. WESTERN GROWERS ASSOCIATION 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 951362030 MEMBER SERV. CA 501(C)(6) N/A N/A 0 WESTERN GROWERS FOUNDATION 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 931201791 FUNDRAISING CA 501(C)(3) LINE 7 WESTERN GROWERS ASSOCIATION 0 WESTERN GROWERS PAC- CA 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 330723238 PAC CA 527 N/A N/A 0 WESTERN GROWERS PAC- AZ 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 330723241 PAC CA 527 N/A N/A 0 WESTERN GROWERS PAC - FED 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 330723234 PAC CA 527 N/A N/A 0 WESTERN GROWERS ASSOCIATION ISSUES PAC 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 204748767 PAC CA 527 N/A WESTERN GROWERS ASSOCIATION 0 WESTERN GROWERS SERVICE CORP 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 330783743 ADMIN SUPPORT SERVICES CA N/A C 0 PINNACLE CLAIMS MANAGEMENT INC 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 330812456 THIRD PARTY ADMINISTRATOR CA N/A C 0 WESTERN GROWERS FINANCIAL SERVICES 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 912038676 FINANCIAL ADVISORY SERVICES CA N/A C 0 WESTERN GROWERS INSURANCE SERVICES 6501 IRVINE CENTER DR SUITE 100 IRVINE CA 92618 463215026 INSURANCE BROKERAGE AGENCY CA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0