2024-04-26T15:24:55-05:00 2023-06-30 910189318 MOSS ADAMS LLP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2022-07-01 371739532 CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS LONG DISABILITY PLAN CALI 2092333971 255 SCOTTSVILLE BLVD JACKSON CA 95642 DENNIS CAMPANALE CFO 2092333971 2024-04-25 1 DENNIS CAMPANALE 999009999 1 TRACY S PAGLIA P00366884 9165038100 2024-04-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERICK MATTSON 255 SCOTTSVILLE BLVD JACKSON CA 95642 8581058 0 X WWW.CAPF.ORG X 2013 CA TO PROVIDE LONG-TERM DISABILITY AND DEATH BENEFITS TO PARTICIPATING FIREFIGHTERS AND THEIR BENEFICIARIES. 5 5 0 0 146956 0 0 0 7145304 7111868 704034 146956 0 0 7849338 7258824 0 0 4561593 5272733 47159 48465 0 0 0 1399359 1371742 6008111 6692940 1841227 565884 11396223 12551788 37913 52886 11358310 12498902 TO PROVIDE LONG-TERM DISABILITY AND DEATH BENEFITS TO PARTICIPATING FIREFIGHTERS AND THEIR BENEFICIARIES. 0 0 TO PROVIDE LONG-TERM DISABILITY AND DEATH BENEFITS TO PARTICIPATING FIREFIGHTERS AND THEIR BENEFICIARIES. THERE WERE APPROXIMATELY 18,135 ACTIVE MEMBERS AND 297 RECEIVED DISABILITY AND/OR DEATH BENEFITS. 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 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 9 0 1 0 1 1 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 0 0 0 0 1 1 1 0 1 0 0 0 CA X CALIFORNIA PUBLIC SAFETY ADMINISTRATORS INC 2092333971 255 SCOTTSVILLE BLVD JACKSON CA 95642 ERICK MATTSON PRESIDENT 2.00 1.00 X X 6000 0 0 DENNIS CAMPANALE CFO 2.00 1.00 X X 5500 0 0 STEVE SANDEFER VP-SOUTH 1.00 1.00 X X 4000 0 0 NICK FARACLAS SECRETARY 1.00 1.00 X X 4000 0 0 AIMEE NEW VP-NORTH 1.00 1.00 X X 3500 0 0 23000 0 0 0 0 0 0 CALIFORNIA PUBLIC SAFETY ADMINISTRATORS 255 SCOTTSVILLE BLVD JACKSON CA 95652 ADMINISTRATIVE SERVICES 1047610 WEINTRAUB TOBIN CHEDIAK COLMAN GRODIN 400 CAPITOL MALL 11 FLOOR SACRAMENTO CA 95814 LEGAL SERVICES 104238 2 PREMIUMS 525100 6476651 6476651 CLAIM RECOVERIES 525100 635217 635217 7111868 196197 196197 1272993 1322234 -49241 -49241 -49241 7258824 7111868 146956 0 5272733 48465 1006362 99878 75937 47788 14430 14672 26631 45230 34699 6115 6692940 883779 1115307 1213243 1334738 20428 20428 0 0 7045605 7931598 2253596 2170145 11396223 12551788 28409 51773 9504 1113 37913 52886 X 11358310 12498902 11358310 12498902 11396223 12551788 565884 574708 0 X 0 1 X 0 0 20428 20428 0 0 CLAIMS RECEIVABLE, NET OF ESTIMATED NON-RECOVERABLE 1880313 PREMIUMS RECEIVABLE 289832 2170145 ADMINISTRATIVE FEES PAYABLE 1113 1113 X 7785744 574708 574708 7211036 47788 47788 7258824 6645152 0 6645152 47788 47788 6692940 PART X, LINE 2: U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. PLAN MANAGEMENT HAS DETERMINED THAT AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 6 CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS, A NONPROFIT MUTUAL BENEFIT CORPORATION, IS INVOLVED WITH THE GOVERNANCE OF THE TRUST. FORM 990, PART VI, SECTION A, LINE 7A THE TRUST HAS FIVE TRUSTEES WHO ARE THE EXECUTIVE COMMITTEE MEMBERS OF CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS, AS ELECTED BY THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B THE TRUST DOCUMENT MAY BE AMENDED BY THE CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS WITH APPROVAL BY THE TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY DURING THE TAX YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED INTERNALLY BY TPA - CPSA ACCOUNTING STAFF AND A PRINCIPAL OF THE ADMINISTRATION FIRM. AFTER THAT REVIEW, THE FORM IS PROVIDED TO THE TRUSTEES VIA THE PRESIDENT AND CFO FOR REVIEW AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF POLICY APPLIES TO THE TRUSTEES AND ADMINISTRATIVE AGENTS OR STAFF WITH TRUSTEE DELEGATED POWERS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND DISCLOSE ALL MATERIAL FACTS TO THE BOARD. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS 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 BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE FOUNDATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. ALL PROCEEDINGS ARE DOCUMENTED IN MEETING MINUTES OR AS APPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS 255 SCOTTSVILLE BLVD JACKSON CA 95642 770097306 ASSOCIATION CA 501(C)(6) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0