2025-08-14T17:31:27-05:00 2024-12-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2024-01-01 330661389 METROPOLITAN EMPLOYEES BENEFITS ASSOCIATION % SETH EBERHARDT METR 6194815963 1843 HOTEL CIRCLE SOUTH Suite 300 SAN DIEGO CA 92108 MATTHEW KRAUSE TRUSTEE 6194815963 2025-07-25 true true RICHARD THIERMANN P00974294 9252779100 2024 2025-03-06 01:10:19Z MATTHEW KRAUSE 1843 HOTEL CIRCLE SOUTH 300 SAN DIEGO CA 92108 71872898 false X https://csbtonline.com/ X 1994 CA TO PROVIDE HEALTH & WELFARE BENEFITS 10 0 0 0 0 0 0 0 69271183 71331801 63680 134039 0 0 69334863 71465840 0 0 69092731 71152637 0 0 0 0 0 262653 254077 69355384 71406714 -20521 59126 2616141 2422512 941317 654302 1674824 1768210 X TO ESTABLISH, THROUGH COOPERATIVE EFFORTS OF SCHOOL EMPLOYERS AND SCHOOL UNIONS, A COMPREHENSIVE HEALTH AND BENEFITS PROGRAM. false false PROVIDED ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS WITH HEALTH AND WELFARE BENEFITS. false false false false false false false false false false false false false true 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 0 false false false false false false false false X 10 0 false false false false false false false true false false false true true true true true true false false false CA X SETH EBERHARDT 6194815963 1843 HOTEL CIRCLE SOUTH STE 300 SAN DIEGO CA 92108 X MATTHEW KRAUSE TRUSTEE/CO-CHAIR 1.5 0.0 X X 0 0 0 GREG YOUNG TRUSTEE/CO-CHAIR 1.5 0.0 X X 0 0 0 AMANDA FANNING TRUSTEE 1.5 0.0 X 0 0 0 BOB PRESBY TRUSTEE 1.5 0.0 X 0 0 0 CLARK HAMPTON TRUSTEE 1.5 0.0 X 0 0 0 ELIZABETH BLEY TRUSTEE 1.5 0.0 X 0 0 0 RONDA WALEN TRUSTEE 1.5 0.0 X 0 0 0 LAURA ROMAN TRUSTEE 1.5 0.0 X 0 0 0 CELENDE ALDERETE TRUSTEE 1.5 0.0 X 0 0 0 AMY GONZALES TRUSTEE 1.5 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 0 0 CONTRIBUTIONS 900099 71152637 71152637 ADMINISTRATION FEES 900099 179164 179164 71331801 100329 100329 0 0 0 0 0 440768 407058 33710 33710 33710 0 0 0 0 0 0 0 0 0 0 71465840 71331801 0 134039 0 0 0 71152637 0 0 0 0 0 0 80400 168 19968 0 0 17443 97500 0 1527 1380 0 0 0 0 3506 20166 0 0 12019 71406714 6676 5000 169405 197893 0 0 261998 190598 0 0 0 0 0 0 0 0 1425 3797 0 0 2176637 2025224 0 0 0 0 0 0 0 0 2616141 2422512 9801 8125 0 0 0 0 0 0 0 0 0 0 0 0 650311 442137 281205 204040 941317 654302 X 0 0 0 0 1674824 1768210 1674824 1768210 2616141 2422512 59126 34260 X X false true X true false 0 PREMIUMS AND CLAIMS PAYABLE & IBNR 190598 ACCCRUED LOAN INTEREST 13442 204040 X 71482657 34260 34260 71448397 17443 17443 71465840 71460107 71460107 17443 -70836 -53393 71406714 PART X, LINE 2: Management has analyzed the tax positions taken by the Plan and has concluded that, as of December 31, 2024 and 2023, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS. FORM 990, ITEM C, DOING BUSINESS AS: CALIFORNIA SCHOOLS BENEFITS TRUST FORM 990, PART VI, SECTION A, LINE 8B: THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: THE ADMINISTRATOR PERFORMS THE INITIAL REVIEW OF THE FORM 990 AND VERIFIES THE INFORMATION TO THE AUDITED FINANCIAL STATEMENTS. THE FORM 990 WAS REVIEWED IN DETAIL WITH THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: ALL TRUSTEES MUST ANNUALLY SUBMIT SIGNED DISCLOSURES TO BOTH CO-CHAIRS OF THE ORGANIZATION INDICATING THAT THEY WILL ABIDE BY THE REQUIREMENTS SET FORTH IN THE CONFLICT OF INTEREST POLICY. IF THERE IS A KNOWN CONFLICT OF INTEREST, THE AFFECTED INDIVIDUAL IS DISQUALIFIED AND MUST RECUSE HIM/HERSELF FROM THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A TRUSTEES ARE NOT COMPENSATED BY THE TRUST. TRUSTEES ARE EMPLOYED BY THE CONTRIBUTING SCHOOL DISTRICTS OR SPONSORING ORGANIZATIONS (CALIFORNIA TEACHERS ASSOCIATION AND CALIFORNIA SCHOOL EMPLOYEES' ASSOCIATION) (RELATED ORGANIZATIONS). INFORMATION REGARDING COMPENSATION PAID TO TRUSTEES BY THE SCHOOL DISTRICTS CAN BE REQUESTED FREE OF CHARGE FROM THE SCHOOL DISTRICTS (REFER TO SCHEDULE R OF THE FORM 990 FOR A LIST OF THE CONTRIBUTING SCHOOL DISTRICTS) IN ACCORDANCE WITH CALIFORNIA GOVERNMENT CODE SECTION 6250 THROUGH 6276.48 OF THE CALIFORNIA PUBLIC RECORDS ACT. COMPENSATION PAID TO TRUSTEES BY THE SPONSORING ORGANIZATIONS (CALIFORNIA TEACHERS ASSOCIATION AND CALIFORNIA SCHOOL EMPLOYEES' ASSOCIATION) 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, RISK PROGRAM ADMINISTRATORS, A GALLAGHER COMPANY. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. CALIFORNIA TEACHERS ASSOCIATION 1705 MURCHISON DR BURLINGAME CA 94010 940362310 TEACHER ASSOC CA 501(c)(5) N/A false CALIFORNIA SCHOOL EMPLOYEE'S ASSOCIATION 2045 LUNDY AVE SAN JOSE CA 95131 941301733 EMPLOYEE ASSO CA 501(c)(5) N/A false Capistrano Unified School District 33122 Valle Road SAN JUAN CAPISTRANO CA 92675 952321055 SCHOOL DISTRI CA N/A N/A false Charter Oak Unified School District 20240 East Cienega Avenue COVINA CA 91724 956000566 SCHOOL DISTRI CA N/A N/A false false false false false false false false false false false false false false false false false false false false