2025-09-11T13:52:40-05:00 2025-03-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2024-04-01 454698959 SAN DIEGO CITY EMPLOYEES RETIREE MEDICAL TRUST SAND 5098223624 221 N WALL STREET SUITE 201 SPOKANE WA 99201 DEBRA BEVIER CHAIRMAN 5098223624 2025-09-10 1 0 LISA N RYSSEL CPA P00643670 7149781300 2025-09-10 2024 2025-03-06 01:10:19Z DEBRA BEVIER 221 N WALL STREET SUITE 201 SPOKANE WA 99201 126098759 0 X N/A X 2011 CA TO PROVIDE EMPLOYEE WELFARE BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 5 0 0 5 0 0 0 0 15799833 17243128 10810395 46028583 0 0 26610228 63271711 0 0 12419888 13840606 0 0 0 0 0 470278 492075 12890166 14332681 13720062 48939030 272233327 288823021 23561 30322 272209766 288792699 THE TRUST PROVIDES A VEHICLE TO WHICH CONTRIBUTIONS FROM THE CITY AND PARTICIPATING EMPLOYEES ARE PAID AND THROUGH WHICH THE TRUSTEES CAN CREATE AND ADMINISTER ONE OR MORE EMPLOYEE WELFARE BENEFIT PLANS FOR THE PARTICIPANTS AND THEIR BENEFICIARIES. 0 0 ADMINISTERED A WELFARE BENEFIT PLAN FOR THE PARTICIPANTS AND THEIR BENEFICIARIES (3,011 PARTICIPANTS AT 3/31/25). 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 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X GALLAGHER BENEFIT SERVICES 5098223624 221 N WALL STREET SUITE 201 SPOKANE WA 99201 MICHAEL ZUCCHET SECRETARY 1.00 40.00 X X 0 330607 37105 JOEL TIEN TRUSTEE 1.00 40.00 X 0 197267 27900 MICHAEL CARR TRUSTEE 1.00 40.00 X 0 120261 16076 MAT KOSTRINSKY TRUSTEE 1.00 40.00 X 0 39600 0 DEBRA BEVIER CHAIRPERSON 1.00 40.00 X X 0 0 0 0 687735 81081 0 0 1 0 GALLAGHER BENEFIT SERVICES INC 221 N WALL STREET SUITE 201 SPOKANE WA 99201 PLAN ADMINISTARTOR 303188 1 EMPLOYER CONTRIBUTIONS 525100 17243128 17243128 17243128 11448182 11448182 97407449 62827048 34580401 34580401 34580401 63271711 17243128 0 46028583 13840606 290233 48000 55829 75000 46 12955 3070 TAXES, FILING FEES, AND 6942 14332681 342554 524542 23396883 28252833 982885 1557066 6530 247511005 258482050 272233327 288823021 23561 30322 23561 30322 X 0 0 0 0 272209766 288792699 272209766 288792699 272233327 288823021 48939030 -32356097 0 X 0 1 X 1 0 0 X 30840614 -32356097 -32356097 63196711 75000 75000 63271711 14257681 0 14257681 75000 75000 14332681 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S 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 HAS OBTAINED A FAVORABLE TAX EXEMPTION LETTER ON OCTOBER 30, 2013, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN ADMINISTRATOR BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH THE APPLICABLE PROVISIONS OF THE IRC. 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 THE PLAN 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. 0 0 0 MICHAEL ZUCCHET SECRETARY 0 330607 0 0 0 0 0 0 0 37105 0 367712 0 0 JOEL TIEN TRUSTEE 0 197267 0 0 0 0 0 0 0 27900 0 225167 0 0 FORM 990, PART VI, SECTION A, LINE 7A THERE ARE FIVE TRUSTEES, EACH OF WHOM IS SELECTED BY ONE OF THE ASSOCIATIONS PARTICIPATING IN AND SPONSORING THE TRUST. IN THE EVENT OF EARLY TERMINATION OF APPOINTMENT, RESIGNATION, OR DEATH OF A TRUSTEE, THE BOARD OF DIRECTORS OF THE ASSOCIATION SHALL APPOINT A SUCCESSOR TRUSTEE FOR THE REMAINDER OF THAT TERM. THE APPOINTMENT OF A TRUSTEE MAY BE TERMINATED, AT ANY TIME, BY THE ENTITY WHICH ORIGINALLY MADE THE APPOINTMENT, ACCORDING TO SUCH ENTITY'S INTERNAL RULES, PROCEDURES, OR PRACTICES. FORM 990, PART VI, SECTION B, LINE 11B TRUSTEES REVIEW FORM 990 AFTER THE CONTRACT ADMINISTRATOR HAS REVIEWED THE FORM 990 AND COMPARE TO THE CONTRACT ADMINISTRATOR'S REPORT. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF TRUSTEES MEETS REGULARLY TO REVIEW AND MONITOR TRUST ACTIVITIES. ALL BOARD MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS SHALL SUBMIT A SIGNED CONFLICT OF INTEREST DISCLOSURE ANNUALLY TO THE BOARD. IF A CONFLICT ARISES, THE MEMBER WITH A CONFLICT OF INTEREST WILL RECUSE THEMSELVES FROM THE DECISION MAKING PROCESS AND VOTING ON TRANSACTIONS. THERE HAVE BEEN NO INCIDENCES OF ANY CONFLICT IN FISCAL YEAR 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. A SUMMARY ANNUAL REPORT REQUIRED BY ERISA IS SENT TO THE PARTICIPANTS ANNUALLY. ACCORDING TO THE REGULATIONS OF THE EMPLOYEE BENEFITS SECURITY ADMINISTRATION,PARTICIPANTS CAN REQUEST THE FULL ANNUAL REPORT AND FORM 5500 FROM THE PLAN ADMINISTRATOR. AFSCME LOCAL 127 3737 CAMINO DEL RIO SOUTH 4TH FLOOR SAN DIEGO CA 92108 LABOR ORGANIZATION CA 501(C)(5) 0 CALIFORNIA TEAMSTERS LOCAL 911 9900 FLOWER STREET BELLFLOWER CA 90706 LABOR ORGANIZATION CA 501(C)(5) 0 DEPUTY CITY ATTORNEYS ASSOCIATION 615 C STREET SAN DIEGO CA 92101 LABOR ORGANIZATION CA 501(C)(5) 0 SAN DIEGO MUNICIPAL EMPLOYEES ASSOCIATION 9620 CHESAPEAKE DRIVE SUITE 203 SAN DIEGO CA 92123 LABOR ORGANIZATION CA 501(C)(5) 0 SAN DIEGO POLICE OFFICERS ASSOCIATION 9388 VICKERS STREET SAN DIEGO CA 92111 LABOR ORGANIZATION CA 501(C)(5) 0 CITY OF SAN DIEGO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1