2024-11-12T16:01:12-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2023-01-01 951667955 LOS ANGELES CITY EMPLOYEES ASSOCIATION INC LOSA 2136200388 311 SOUTH SPRING STREET 1300 LOS ANGELES CA 900131203 BRIAN G TRENT CFO 2136200388 2024-11-07 1 1 LISA N RYSSEL CPA P00643670 7149781300 2024-11-07 2023 2024-10-15 13:58:12Z JOHN A HAWKINS 311 SOUTH SPRING STREET 1300 LOS ANGELES CA 900131203 18460618 0 X N/A X 1928 CA TO PROVIDE HIGH QUALITY INSURANCE PRODUCTS AND INFORMATION TO CITY EMPLOYEES. 5 5 45 6 0 0 0 0 17616545 18086256 49327 75357 0 0 17665872 18161613 0 0 12505777 12960553 3968253 4226044 0 0 0 1704944 1754113 18178974 18940710 -513102 -779097 4939613 4305916 4878590 5064268 61023 -758352 TO PROVIDE HIGH QUALITY INSURANCE PRODUCTS AND INFORMATION TO MUNICIPAL EMPLOYEES IN THE STATE OF CALIFORNIA. 0 0 INSURANCE SALES: PROVIDING OVER 30,000 POLICIES OF VARIOUS VOLUNTARY INSURANCE PRODUCTS TO ACTIVE, RETIRED, AND FORMER MUNICIPAL EMPLOYEES OF THE STATE OF CALIFORNIA. 0 0 0 0 0 0 0 0 0 1 1 0 1 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 1 1 0 1 27 0 1 45 1 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 0 1 1 0 CA X P LEIGH THOMPSON 2136200388 311 SOUTH SPRING STREET SUITE 1300 LOS ANGELES CA 90013 JAQUELINE KOCI TAMAYO DIRECTOR 0.50 0.00 X 0 0 0 CARLOS RODRIGUEZ DIRECTOR 0.50 0.00 X 0 0 0 PHILLIP CHOU DIRECTOR 0.50 0.00 X 0 0 0 DANNY WU SECRETARY 0.50 0.00 X X 0 0 0 ANDREW VIRZI III CHAIRPERSON 0.50 0.00 X X 0 0 0 JOHN A HAWKINS PRESIDENT AND CEO 20.00 20.00 X 240493 0 80736 BRIAN G TRENT CFO 28.80 11.20 X 222794 0 66820 ROBERT LARIOS COO 34.00 6.00 X 219773 0 59783 SUMMY LAM MARKETING MANAGER 38.25 6.75 X 204863 0 63774 PETROS KHACHARIAN IT MANAGER 38.25 6.75 X 171543 0 59070 NOELLE KAUFFMAN SALES MANAGER 34.00 6.00 X 169780 0 43973 ARLENE HERERERO PRODUCT MANAGER 38.25 6.75 X 164005 0 53847 REYNALDO HERNANDEZ IT ASSOCIATE 34.00 6.00 X 163898 0 38950 1557149 0 466953 17 0 1 0 OSI BEYOND LLC 4833 RUGBY AVENUE BETHESDA MD 20814 ISP PROVIDER 156220 1 INSURANCE PREMIUMS PAID BY MEMBER 900099 13496589 13496589 ADMINISTRATIVE ALLOWANCE 900099 2528045 2528045 EXPERIENCE RATING REFUND 900099 2061622 2061622 18086256 118236 118236 256126 299005 -42879 -42879 -42879 18161613 18086256 0 75357 12960553 890399 2036689 432703 556973 309280 14720 54766 57155 163286 418330 41900 348680 92516 151284 32091 155814 EDUCATION/TRAINING 175606 SURCHARGE - CITY OF LOS 32108 PROFESSIONAL DUES/SUBSC 9602 MISCELLANEOUS 2255 4000 18940710 181659 386030 101200 171108 146318 103439 450823 408657 54564 42166 676633 590201 1184470 1104053 2594769 1908919 4939613 4305916 1475845 1721484 3402745 3342784 4878590 5064268 X 0 0 0 0 61023 -758352 61023 -758352 4939613 4305916 X -779097 113565 -153843 X X 1 X 1 X 1 0 77186 76794 392 373637 331863 41774 42166 EXPERIENCE RATING REFUND RECEIVABLE 2061622 F INVESTMENT IN LACEA INSURANCE SERVICES SUBSIDIARY -957569 C 1104053 FUNDS HELD BY CARRIER 300000 NET DUE FROM LACEA INSURANCE SERVICES 239537 RIGHT OF USE ASSET 1369382 1908919 MEMBERS INSURANCE PREMIUMS 1987897 LEASE LIABILITIES 1354887 3342784 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) PREVIOUSLY DETERMINED THAT THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(9). THE ASSOCIATION HAS ALSO BEEN DETERMINED TO BE AN EXEMPT ORGANIZATION BY THE STATE OF CALIFORNIA. IN CONNECTION WITH ITS INCORPORATION IN 1995, THE PLAN REAPPLIED FOR AND RECEIVED CONFIRMATION OF ITS CONTINUING EXEMPT STATUS FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. THE ASSOCIATION AND ITS TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE ASSOCIATION RECOGNIZED NO LIABILITY FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022, RESPECTIVELY. X X X 0 0 0 JOHN A HAWKINS PRESIDENT AND CEO 240493 0 0 0 0 0 30000 0 50736 0 321229 0 0 0 BRIAN G TRENT CFO 222794 0 0 0 0 0 30000 0 36820 0 289614 0 0 0 ROBERT LARIOS COO 219773 0 0 0 0 0 22500 0 37283 0 279556 0 0 0 SUMMY LAM MARKETING MANAGER 204863 0 0 0 0 0 22500 0 41274 0 268637 0 0 0 PETROS KHACHARIAN IT MANAGER 171543 0 0 0 0 0 22500 0 36570 0 230613 0 0 0 ARLENE HERERERO PRODUCT MANAGER 164005 0 0 0 0 0 22500 0 31347 0 217852 0 0 0 NOELLE KAUFFMAN SALES MANAGER 169780 0 0 0 0 0 13830 0 30143 0 213753 0 0 0 REYNALDO HERNANDEZ IT ASSOCIATE 163898 0 0 0 0 0 13154 0 25796 0 202848 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 INDIVIDUAL MEMBERSHIP INCLUDING ACTIVE, RETIRED, AND FORMER MUNICIPAL EMPLOYEES OF CALIFORNIA. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT REPRESENTATIVES, WHO ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE REPRESENTATIVES MUST APPROVE ANY CHANGES TO THE BY-LAWS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT AND ANY CHANGES INCORPORATED INTO THE FILING. ONCE THIS DETAILED REVIEW IS COMPLETE, THE DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS THE ACTIONS OF THE CEO, COO AND THE CFO. THE CEO, COO AND THE CFO, MONITORS THE ACTIONS OF ALL EMPLOYEES. THE CONTROLLER MONITORS THE ACTIONS OF THE CFO. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ANNUALLY REVIEWS THE PERFORMANCE AND DETERMINES THE COMPENSATION OF THE CEO. THE ORGANIZATION COMPARES OTHER 990'S IN DETERMINING APPROPRIATE COMPENSATION, AND THE DECISION IS RECORDED IN THE BOARD MINUTES. THE PROCESS WAS LAST PERFORMED IN 2023. THE BOARD ANNUALLY REVIEWS THE PERFORMANCE AND DETERMINES THE COMPENSATION OF THE COO AND CFO. OTHER KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE CEO, COO AND CFO. THE ORGANIZATION COMPARES OTHER 990'S IN DETERMINING APPROPRIATE COMPENSATION, AND THE DECISION IS RECORDED IN THE BOARD MINUTES. THE MOST RECENT YEAR THIS PROCESS TOOK PLACE WAS 2023. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: EQUITY IN INCOME OF SUBSIDIARY -153,843. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LACEA INSURANCE SERVICES 311 SOUTH SPRING STREET STE 1300 LOS ANGELES CA 900131203 954601156 DISCOUNT TICKETS AND WORKSITE INSURANCE PRODUCTS CA N/A C 30373263 1267171 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 LACEA INSURANCE SERVICES D 239537 12/31/2023 BOOK VALUE OF A/R