2024-11-15T16:00:55-06:00 2023-12-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2023-01-01 330660405 ORANGE COUNTY EMPLOYEES ASSOCIATION HEALTH AND WELFARE TRUST % JENNIFER BETANCOURT ORAN 7148353355 830 N Ross Street SANTA ANA CA 92701 MARIA CORONA CHAIR 7148353355 2024-11-15 true true TROY ATKINSON P00739466 9252779100 2023 2024-10-15 13:58:12Z MARIA CORONA 830 N Ross Street SANTA ANA CA 92701 18421935 false X N/A X 1998 CA TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. 7 0 0 0 0 0 0 0 16770313 16525547 838376 1114996 178461 129702 17787150 17770245 0 0 14229025 14510577 0 0 0 0 0 2328142 2632707 16557167 17143284 1229983 626961 43441291 48089007 77000 621647 43364291 47467360 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. false false TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS COVERED UNDER THE AGREEMENT WITH THE ORANGE COUNTY EMPLOYEES ASSOCIATION. false false false false false false false false true false false true false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 true 0 false false false false false false false false X 7 0 false true false false false false false true false false false false true true false false false false false false CA X JENNIFER BETANCOURT 7148353355 830 N ROSS STREET SANTA ANA CA 92701 Elizabeth Cooper-Butler Chair 5.0 0.0 X X 0 0 0 Maria Corona Secretary, Board Liaison 5.0 0.0 X X 0 0 0 Iriss Barriga Trustee 5.0 0.0 X 0 0 0 Jose Gomez Trustee 5.0 0.0 X 0 0 0 Lani Nguyen Trustee 5.0 0.0 X 0 0 0 Angelo Lugo Trustee 5.0 0.0 X 0 0 0 Esperanza Martinez Trustee 5.0 0.0 X 0 0 0 SEE SCHEDULE O FOR COMPENSATION PAID BY RELATED ORGANIZATIONS 0.0 0.0 X 0 0 0 0 0 0 0 false false false Orange County Employees Assn 830 N Ross St SANTA ANA CA 92701 TPA 1374900 Delta Dental of California PO Box 997330 SACRAMENTO CA 958997330 Administrative 419206 Vision Service Plan 3333 Quality Drive RANCHO CORDOVA CA 95670 Administrative 158675 Brown Brown PO Box 743044 LOS ANGELES CA 900743044 Benefits Consultant 111000 4 0 EMPLOYER CONTRIBUTIONS 900099 6910645 6910645 PARTICIPANT CONTRIBUTIONS 900099 9509267 9509267 COBRA CONTRIBUTIONS 900099 105635 105635 16525547 1073821 1073821 0 0 0 0 0 692865 651690 41175 41175 41175 0 0 0 0 0 0 0 0 0 ADMINISTRATIVE FEE REVENUE 900099 122328 122328 OTHER INCOME 900099 7374 7374 129702 17770245 16655249 0 1114996 0 0 0 14510577 0 0 0 0 0 0 1374900 8245 38685 0 0 15000 688881 0 117965 96672 0 0 0 0 41773 0 0 33994 12234 PARTICIPANT EDUCATION 196475 OTHER EXPENSES 7883 17143284 8819444 8717346 12433052 12399214 0 0 614129 962325 0 0 0 0 0 0 0 0 5927 4665 264281 220238 74100 44043 17797553 19610668 0 0 0 0 0 0 3697086 6350746 43441291 48089007 77000 621647 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 77000 621647 X 0 0 0 0 43364291 47467360 43364291 47467360 43441291 48089007 626961 1944812 1531296 X X false true X true false 264281 220238 44043 44043 DEPOSITS WITH INSURANCE CO 6350746 6350746 0 0 X 19715057 1944812 1944812 17770245 17770245 16972326 16972326 170958 170958 17143284 PART X, LINE 2: The voluntary employees' beneficiary association ("VEBA") trust funding certain benefits of the Plan received an exemption letter from the Internal Revenue Service (IRS) dated October 9, 2002, stating that the trust is tax-exempt under the provisions of Section 501(c)(9) of the Internal Revenue Code (IRC). In addition, the Plan and the trust are required to operate in conformity with the IRC to maintain the tax-exempt status of the trust. The Plan Administrator believes that the Plan is being operated in compliance with the applicable requirements of the IRC and, therefore, believes that the related trust is tax-exempt. However, as a result of the Plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded for unrelated business taxable income. Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. PART X, LINE 4B claims incurred BUT NOT REPORTED $170,358. FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION DELEGATES CONTROL OF MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS OR TRUSTEES, OR KEY EMPLOYEES TO THE CONTRACT ADMINISTRATOR, ORANGE COUNTY EMPLOYEES ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 8B: THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: The Form 990 is provided to management for review prior to filing. FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THROUGH DISCUSSIONS WITH TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKEs ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART VII SECTION A, LINE 1A TRUSTEES ARE NOT COMPENSATED BY THE TRUST, COMPENSATION PAID to trustees employed by OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR. ORANGE COUNTY EMPLOYEES ASSOCIATION 830 NORTH ROSS STREET SANTA ANA CA 92701 951685796 ADMINISTRATOR CA 501(C)(5) NA false County of Orange N/A ORANGE COUNTY FIRE AUTHORITY N/A false false false false false false false false false false false false false false false true false false false ORANGE COUNTY EMPLOYEES ASSOCIATION P 1374900 ACTUAL AMOUNT