2024-11-05T16:20:27-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE STE 1200W BETHESDA MD 20814 990 2023-01-01 272528791 THE STAFF EDUCATION ASSOCIATION RETIREES VEBA TRUST FUND STAF 4123252805 3 GATEWAY CTR - 401 LIBERTY AVE PITTSBURGH PA 15222 JOHN WARDELL TRUSTEE 4123252805 2024-10-22 1 0 JOSEPH M HERISHEN CPA P00361968 2023319880 2024-11-05 X 2023 2024-10-15 13:58:12Z JOHN WARDELL THREE GATEWAY CENTER SUITE 1625 PITTSBURGH PA 15222 14161588 0 X WWW.SEARVEBA.COM X 2010 OH TO PROVIDE POST-RETIREMENT HEALTH CARE BENEFITS TO THE RETIRED MEMBERS, THE RETIRED MEMBERS' SPOUSES, AND DEPENDENTS OF THE CERTIFIED PARTICIPANTS OF THE OHIO EDUCATION ASSOCIATION WHO WERE MEMBERS OF THE COLLECTIVE BARGAINING UNITS KNOWN AS THE PROFESSIONAL STAFF UNION (PSU) AND THE OHIO ASSOCIATE STAFF UNION (OASU) AND WHO RETIRED ON OR BEFORE AUGUST 31, 2006. THE RETIRED MANAGEMENT EMPLOYEES WHO EXECUTED INDIVIDUAL SETTLEMENT AGREEMENTS WITH THE OHIO EDUCATION ASSOCIATION ("OEA"), AND THEIR DEPENDENTS AS DESCRIBED IN THOSE AGGREEMENTS WOULD ALSO BE ELIGIBLE PARTICIPANTS. 5 5 0 0 1274466 0 0 0 90480 89877 997073 2429071 0 0 1087553 2518948 0 0 1509228 1591770 30000 30000 0 0 0 125987 128367 1665215 1750137 -577662 768811 36720410 40184343 11655 69976 36708755 40114367 X TO PROVIDE POST-RETIREMENT HEALTH CARE BENEFITS TO THE RETIRED MEMBERS, THE RETIRED MEMBERS' SPOUSES, AND DEPENDENTS OF THE CERTIFIED (THE PARTICIPANTS') OF THE OHIO EDUCATION ASSOCIATION WHO WERE MEMBERS OF THE COLLECTIVE BARGAINING UNITS KNOWN AS THE PROFESSIONAL STAFF UNION (PSU) AND THE OHIO ASSOCIATE STAFF UNION (OASU) WHO RETIRED ON OR BEFORE AUGUST 31, 2006. THE RETIRED MANAGEMENT EMPLOYEES WHO EXECUTED INDIVIDUAL SETTLEMENT AGREEMENTS WITH THE OHIO EDUCATION ("OEA"), AND THEIR DEPENDENTS AS DESCRIBED IN THOSE AGGREEMENTS WOULD ALSO BE ELIGIBLE PARTICIPANTS. 0 0 THE TRUST PROVIDED POST-RETIREMENT HEALTH CARE BENEFITS TO 293 RETIRED MEMBERS, THE RETIRED MEMBERS' SPOUSES, AND DEPENDENTS OF THE CERTIFIED (THE PARTICIPANTS') OF THE OHIO EDUCATION ASSOCIATION WHO WERE MEMBERS OF THE COLLECTIVE BARGAINING UNITS KNOWN AS THE PROFESSIONAL STAFF UNION (PSU) AND THE OHIO ASSOCIATE STAFF UNION (OASU) WHO RETIRED ON OR BEFORE AUGUST 31, 2006. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X CW BREITSMAN ASSOCIATES 4123252805 THREE GATEWAY CENTER SUITE 1625 PITTSBURGH PA 15222 JOHN WARDELL CHAIRMAN, TRUSTEE 2.00 X X 6000 0 0 PRISCILLA ROBERGE TRUSTEE 2.00 X 6000 0 0 ROBERT HOCKENBERGER TRUSTEE 2.00 X 6000 0 0 PAUL GONZALEZ TRUSTEE 2.00 X 6000 0 0 LAURIE THERRIEN TRUSTEE 2.00 X X 6000 0 0 30000 0 0 0 0 0 0 0 PARTICIPANT CONTRIBUTIONS 525100 89877 89877 89877 1274466 1274466 12797245 11642640 1154605 1154605 1154605 2518948 89877 1274466 1154605 1591770 30000 48076 4092 12180 47736 746 358 2371 7531 BANK FEES 5277 1750137 488990 564669 1695222 2765614 6975 31420 74618 34454605 36822640 36720410 40184343 11655 69976 11655 69976 X 0 0 0 0 36708755 40114367 36708755 40114367 36720410 40184343 768811 2636801 0 X X 0 1 X 1 0 0 X 5108013 2636801 2636801 2471212 47736 47736 2518948 1702401 0 1702401 47736 47736 1750137 PART X, LINE 2: 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 IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART X, LINE 2 THE TRUST ESTABLISHED TO HOLD THE NET ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES THE TRUST OBTAINED ITS DETERMINATION LETTER ON DECEMBER 14, 2011, IN WHICH THE IRS STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PROVIDED TO THE TRUST'S ADMINISTRATOR TO BE DISTRIBUTED TO THE COMMITTEE MEMBERS FOR THEIR REVIEW PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C COMMIITTEE MEMBERS REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY FOR ANY POTENTIAL UPDATES NEEDED. FORM 990, PART VI, SECTION C, LINE 19 ANY DOCUMENTS THAT THE TRUST WOULD BE REQUIRED TO MAKE AVAILABLE TO THE PUBLIC CAN BE OBTAINED BY CONTACTING THE TRUST'S THIRD PARTY ADMINISTRATOR, CW BREITSMAN ASSOCIATES. FORM 990, PART XII, LINE 2C: THE COMMITTEE HAS NOT DELEGATED RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS OR THE SELECTION OF AN INDEPENDENT ACCOUNTANT TO A SUBCOMMITTEE.