2024-11-12T16:05:16-06:00 2023-12-31 954557617 Harrington Group CPAs LLP 2698 Mataro Street Pasadena CA 91107 990 2023-01-01 951647833 Los Angeles Firemen's Relief Association LOSA 3232595225 7470 N Figueroa Street Los Angeles CA 90041 James Duffy Vice President 3232595243 2024-11-12 1 1 Carlos A Davis CPA P02037008 6264036801 2023 2024-10-15 13:58:12Z Christopher Stine 7470 N Figueroa Street Los Angeles CA 90041 121699659 0 X www.lafra.org X 1906 CA See Schedule O for description 23 20 31 74 309098 5073 3220094 3426744 98548132 105153743 11525000 5374945 271042 345098 113564268 114300530 0 0 91901101 95811799 2233458 2493038 0 0 0 9590719 11264347 103725278 109569184 9838990 4731346 277729139 299823079 41218343 38920354 236510796 260902725 LAFRA provides a variety of benefits and services to members of the Los Angeles Fire Department, retirees and their dependents. 0 0 103525221 105104463 Medical Fund provides a broad range of hospital and other medical benefits to members. During the period covered, LAFRA provided hospital, prescription drug, vision, and medical benefits toapproximately 14,000+ members, surviving spouses, and their families. 2489866 49280 Relief Fund provides disability, death benefits and other assistance to members. During the year covered, LAFRA provided disability, death benefits and other assistance when needed to members and their families. 257806 Life and Accident Fund provides disability, death, accident and dismemberment benefits to members. During the period covered, LAFRA provided $12,000 death benefit to surviving spouse and/or dependents on behalf of member or $6,000 permanent disability benefits. 106272893 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 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 57 0 1 31 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 23 20 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X Liberty Unciano ControllerTreasurer 3232595225 7470 N Figueroa Street Los Angeles CA 90041 Christopher Stine President 40.00 1.00 X X 104012 0 666 James Duffy Vice President 16.00 1.00 X X 45450 0 360 Steve Berkery Secretary 1.00 1.00 X X 300 0 0 Frank Aguirre Trustee 1.00 1.00 X 4071 0 0 Juan Albarran Trustee 1.00 1.00 X 1125 0 0 Kenneth Breskin Trustee 1.00 1.00 X 500 0 0 Paul M Duke Trustee 1.00 1.00 X 3530 0 0 Leon Dunn Trustee (End 08/23) 1.00 1.00 X 0 0 0 J D Fox Trustee 1.00 1.00 X 438 0 0 Timothy Freeman Jr Trustee (End 04/23) 1.00 1.00 X 0 0 0 Cesar S Garcia Trustee 1.00 1.00 X 3997 0 0 Henry Gasbarri Trustee (End 08/23) 1.00 1.00 X 506 0 0 Jeff Halloran Trustee 1.00 1.00 X 4028 0 0 John E Jacobsen Trustee 1.00 1.00 X 1315 0 0 Steven Jones Trustee 1.00 1.00 X 2667 0 0 John King Trustee (Start 08/23) 1.00 1.00 X 100 0 0 John Marasco Trustee 1.00 1.00 X 75 0 0 Elber Navarro Trustee (Start 04/23) 1.00 1.00 X 0 0 0 Derwin Pitts Trustee (Start 09/23) 1.00 1.00 X 0 0 0 Milton Quintana Trustee 1.00 1.00 X 0 0 0 Mike W Sailhamer Trustee 1.00 1.00 X 3009 0 0 Tyler Tomich Trustee 1.00 1.00 X 0 0 0 Steve Tufts Trustee 1.00 1.00 X 0 0 0 Brian Wall Trustee 1.00 1.00 X 6934 0 0 Craig White Trustee (End 10/23) 1.00 1.00 X 0 0 0 Danny Wu Trustee 1.00 1.00 X 0 0 0 Liberty Unciano Controller/Treasurer 40.00 1.00 X X 158326 0 23764 Todd Layfer Executive Director 40.00 X 214275 0 28074 Marlene Casillas Devt./Marketing Director 40.00 X 146020 0 23071 Juliet Brandolino Marketing Associates 40.00 X 121815 0 21200 Juan-Carlos Sanchez Grapevine Art Proj. Coord. 40.00 X 114040 0 20322 Robert Dillon Operations Manager 40.00 X 111854 0 20166 1048387 0 137623 7 0 1 0 Elevation Solutions Inc 2591 Dallas Parkway Ste 300 Frisco TX 75034 Consultant Service for Fireforce 475694 Gallagher Benefit Services Inc 2850 West Golf Road 5th Floor Rolling Meadows IL 60008 Medical Consulting Fee 264600 Collective Color 1227 W Temple Street Los Angeles CA 90026 Printing Grapevine 245202 Beacon Pointe Advisors 24 Corporate Plaza 150 Newport Beach CA 92660 Investment Consulting Fee 195187 Lexmond Communications 818 Madison Ave San Diego CA 92116 LAFRA Open Enroll Communication 138084 8 3426744 3426744 Premiums & city subsidy 525990 96576559 96576559 Medicare drug rebate 525990 8527904 8527904 Kaiser fees 525990 49280 49280 105153743 4301071 4301071 36000 0 36000 36000 36000 8224823 71447 7207812 14584 1017011 56863 1073874 1073874 485831 176733 309098 309098 114300530 105153743 309098 5410945 95811799 95811799 607521 84822 522699 1450384 882739 567645 109266 63708 45558 180858 100690 80168 145009 76522 68487 7161361 7161361 82021 82021 694455 694455 807482 619422 188060 126635 99254 27381 286885 184916 101969 166237 103432 62805 162766 33563 129203 22225 10888 11337 168829 9861 158968 151994 5148 146846 456614 279157 177457 160948 95572 65376 Durable medical equip. 613677 613677 Repairs & maintenance 73785 1277 72508 Miscellaneous 68477 18316 50161 Taxes 53202 15579 37623 6754 1190 5564 109569184 106272893 3296291 0 16372096 21560193 68155489 50900653 2924301 3591964 102503 106876 12895597 4101469 8728219 8794128 127575302 156323550 53169221 57844189 702008 701526 277729139 299823079 2307490 3950293 2927408 3241724 35983445 31728337 41218343 38920354 X 236510796 260902725 236510796 260902725 277729139 299823079 X 4731346 20683583 -1023000 X 0 1 X 1 0 2607923 2607923 7115556 2386481 4729075 2582746 1372710 1210036 589372 342278 247094 8794128 Partnerships 26764739 F Common collective funds 31079450 F 57844189 Claims payable 5485918 Payable to affiliate 10355004 Incurred but not reported claims payable 15872082 Lease liabilities - operating leases 15333 31728337 X Part X, Line 2: LAFRA is exempt from taxation under Internal Revenue Code Section 501(c)(9) and California Revenue and Taxation Code Section 23701d. Widows, Orphans and Disabled Firefighter's Fund qualifies as a tax-exempt supporting organization to LAFRA under Internal Revenue Code Section 501(c)(3). In addition, LAFRA and Widows, Orphans and Disabled Firefighter's Fund have been determined by the Internal Revenue Service and the Franchise Tax Board not to be a "private foundation" within the meaning of Section 509(a) of the Internal Revenue Code and Section 23709 of the Taxation Code. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an organization in its tax returns might be uncertain. Management has considered its tax positions and believes that all of the positions taken by LAFRA in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. LAFRA's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed. X X 0 0 0 Todd Layfer Executive Director 214275 0 0 0 0 0 14999 0 13075 0 242349 0 0 0 Liberty Unciano Controller/Treasurer 158326 0 0 0 0 0 11083 0 12681 0 182090 0 0 0 Marlene Casillas Devt./Marketing Director 146020 0 0 0 0 0 10221 0 12850 0 169091 0 0 0 Form 990, Part I, Line 1 Los Angeles Fireman's Relief Association (LAFRA) provides a variety of benefits and services to members of the Los Angeles Fire Department, retirees and their dependents. Form 990, Part VI, Section A, line 6 LAFRA is a membership organization for the LA Fire Department. Form 990, Part VI, Section A, line 7a Members hold a Trustee election every year. Form 990, Part VI, Section A, line 7b Any changes to the Bylaws are subject to approval by a vote of the membership. Form 990, Part VI, Section B, line 11b A copy of the Form 990 was provided to the organization's governing body for review before it was filed. Form 990, Part VI, Section B, line 12c The organization regularly monitors and enforces compliance with the entity's conflict of interest policy. Conflict of interest policies are monitored by the audit committee. Form 990, Part VI, Section B, line 15 The compensation of the organization's officers and key employees is determined and approved by the Board of Trustees based on job performance. A Non-profit Salary Survey for Southern California is used as a barometer for comparison purposes. Form 990, Part VI, Section C, line 19 The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, line 9: Change in valuation of oil wells -1,023,000. Widows Orphans and Disabled Firefighter's Fund 7470 N Figueroa St Los Angeles CA 90041 956205446 Provide financial assistance to widows, orphans, and disabled firefighters. CA 501(c)3 Line 7 Los Angeles Firemen's Relief Association 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 Widows Orphans and Disabled Firefighter's Fund E 10355004 FMV