2026-04-08T12:18:00-05:00 2025-06-30 MILLER KAPLAN ARASE LLP 595 MARKET ST STE 920 SAN FRANCISCO CA 941052814 990 2024-07-01 863179959 OAKLAND FIREFIGHTERS RETIREE SUBSIDY PLAN % HEALTH SERVICES & BENEFITS A OAKL 9258337300 4160 DUBLIN BLVD STE 400 DUBLIN CA 94568 CHRIS PETERS CHAIRMAN 9258337300 2026-04-02 true true Macgregor Waite P02007191 4159563600 2024 2025-03-06 01:10:19Z MICHAEL HILLSHEIM 4160 DUBLIN BLVD STE 400 DUBLIN CA 94568 2707146 false X N/A X 2019 CA TO PROVIDE DENTAL CARE BENEFITS TO RETIRED FIREFIGHTERS. 6 6 0 0 0 0 0 0 0 0 60526 420427 0 228115 60526 648542 0 0 104600 115400 0 0 0 0 0 127450 58733 232050 174133 -171524 474409 2441827 2947007 237673 16413 2204154 2930594 X TO PROVIDE DENTAL CARE BENEFITS TO ELIGIBLE PARTICIPANTS. false false TO PROVIDE DENTAL CARE BENEFITS TO ELIGIBLE PARTICIPANTS. 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 6 6 false true false false false false false true false false false false false false false X HEALTH SERVICES BENEFITS A 9258337300 4160 DUBLIN BLVD STE 400 DUBLIN CA 94568 X JAMES WHITTY TRUSTEE 5.0 0.0 X 0 0 0 ROBERT MURPHY CO-CHAIRMAN (TERM) 5.0 40.0 X 0 0 0 STEVE SPLENDORIO TRUSTEE 5.0 0.0 X 0 0 0 CHARLES GARCIA TRUSTEE 5.0 0.0 X 0 0 0 ZAC UNGER TRUSTEE (TERM) 5.0 0.0 X 0 0 0 MICHAEL HILLESHEIM CHAIR 5.0 40.0 X 0 0 0 Matt Bollinger Co-Chair 5.0 40.0 X 0 0 0 Seth Olyer Trustee 5.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 0 91746 0 0 91746 0 0 0 0 0 2387285 2058604 328681 328681 0 0 328681 0 0 0 0 0 0 0 0 0 WRITE-OFF OF DUE TO HEALTH & WELFARE TRUST 900099 228115 228115 0 0 228115 648542 228115 0 420427 0 0 0 115400 0 0 0 0 0 0 21425 809 15500 0 0 11344 9655 0 0 0 0 0 0 0 0 0 0 0 0 174133 186498 145213 0 1249 0 0 2718 0 0 0 0 0 0 0 0 0 0 0 0 0 2252611 2800545 0 0 0 0 0 0 0 0 2441827 2947007 259 6363 0 0 0 0 0 0 0 0 0 0 0 0 0 0 237414 10050 237673 16413 X 0 0 0 0 2204154 2930594 2204154 2930594 2441827 2947007 X 474409 -147969 400000 X false true X true 0 DUE TO OTHER TRUST 10050 10050 X 309862 -147969 -147969 457831 11344 179367 190711 648542 162789 162789 11344 11344 174133 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B: WRITE-OFF OF BENEFIT OBLIGATIONS DUE TO HEALTH AND WELFARE FUND. PART VI, LINE 3: THE ORGANIZATION HAS DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO A CONTRACT ADMINISTRATOR, HEALTH SERVICES & BENEFITS ADMINISTRATORS. PART VI, LINE 8B: THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE TRUSTEES. PART VI, LINE 11B: THE CHAIR AND CO-CHAIR REVIEW THE FORM 990 PRIOR TO FILING AND SIGNING. PART VI, LINE 18: THE ORGANIZATION MAKES THE FORMS AVAILABLE UPON REQUEST. PART VI, LINE 19: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. PART VII, SECTION A: CERTAIN TRUSTEES OF THE TRUST ARE EMPLOYEES OF THE CITY OF OAKLAND WHICH IS CONSIDERED A RELATED ORGANIZATION UNDER THE DEFINITIONS IN SCHEDULE R. COMPENSATION AND BENEFITS FOR THESE TRUSTEES ARE AVAILABLE AT THE CITY OF OAKLAND. PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF THE ORGANIZATIONS FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR. PART XI, LINE 9: TRANSFER FROM HEALTH AND WELFARE TRUST. OAKLAND FIREFIGHTERS HEALTH & WELFARE TR PO BOX 24263 OAKLAND CA 94623 942918245 TRUST FUND CA 501(C)(9) NA false CITY OF OAKLAND 1 FRANK H OGAWA PLAZA OAKLAND CA 94612 GOVERNMENT CA GOVERNMENT NA false false false false false false false false false false false false false false false false false false true true OAKLAND FIREFIGHTERS HEALTH & WELFARE TRUST R 115400 CASH OAKLAND FIREFIGHTERS HEALTH & WELFARE TRUST S 400000 CASH