2026-09-17T16:50:14-05:00 2025-12-31 423603499 Eide Bailly Advisory LLC 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2025-01-01 336281020 San Diego USD-SDEA Joint Employee Welfare Benefits Trust SAND 6192780021 1843 Hotel Circle South 300 San Diego CA 92108 Ron Reese Co-Chair 6192780021 2026-09-17 1 Lindsey R Phillips P01985962 6122536500 2026-09-17 2025 Ron Reese 1843 Hotel Circle South 300 San Diego CA 92108 3936773 0 X N/A X 1999 CA To provide health and welfare benefit premium credits to the Trust's beneficiaries. 6 0 0 0 389805 0 0 0 3469806 3546968 330218 389805 0 0 3800024 3936773 0 0 2218023 2858495 0 0 0 0 0 106271 123453 2324294 2981948 1475730 954825 11448324 12927549 2783 5416 11445541 12922133 To accumulate contributions from the San Diego Unified School District in order to provide, in whole or in part, health and welfare benefit premium credits to the Trust's beneficiaries: Eligible Retired and Laid Off Unit Members. 0 0 The trust is a joint employee welfare benefits trust between the San Diego Unified School District and the San Diego Education Association whereby the trust accumulates contributions from the District in order to provide, in whole or in part, health and welfare benefit premium credits to eligible retired and laid off unit members. 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 1 1 0 0 0 0 0 0 0 X 6 0 0 1 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X Risk Program Administrators 6192780021 1843 HOTEL CIRCLE SOUTH 3RD FLOOR San Diego CA 92108 X Morgan Thornberry Trustee 0.50 39.50 X 0 165316 0 Alicia Rolfe Co-Chair 0.50 39.50 X X 0 183120 48888 Ron Reese Co-Chair 0.50 39.50 X X 0 126456 41715 Nguyen Phan Trustee 0.50 39.50 X 0 151450 0 Curtis Walker Trustee 0.50 39.50 X 0 133619 29088 Dana Cherony Trustee 0.50 39.50 X 0 152167 52391 0 912128 172082 0 0 1 0 0 Contributions 900099 3546968 3546968 3546968 389805 389805 3936773 3546968 389805 0 2858495 1207 18795 36522 39600 5469 Trustee Training 20585 Dues & Filing Fees 1275 2981948 4008255 4759396 7090 6516 7432979 8161637 11448324 12927549 2783 5416 2783 5416 X 0 0 0 0 11445541 12922133 11445541 12922133 11448324 12927549 954825 521767 0 X 0 1 X 1 0 0 X 4422018 521767 521767 3900251 36522 36522 3936773 2945426 0 2945426 36522 36522 2981948 Part X, Line 2: Accounting principles generally accepted in the United States of America require trust management to evaluate tax positions taken by the Trust and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. 0 0 0 Alicia Rolfe Co-Chair 0 183120 0 0 0 0 0 19800 0 29088 0 232008 0 0 Dana Cherony Trustee 0 152167 0 0 0 0 0 41591 0 10800 0 204558 0 0 Ron Reese Co-Chair 0 126456 0 0 0 0 0 12927 0 28788 0 168171 0 0 Morgan Thornberry Trustee 0 141816 0 0 0 23500 0 0 0 0 0 165316 0 0 Curtis Walker Trustee 0 121652 0 0 0 11967 0 0 0 29088 0 162707 0 0 Nguyen Phan Trustee 0 151450 0 0 0 0 0 0 0 0 0 151450 0 0 Form 990, Part VI, Section A, line 3 The Organization delegates administrative management to Risk Program Administrator. Form 990, Part VI, Section A, line 7a Three Trustees shall be appointed in writing by the District (SDUSD) and three Trustees shall be appointed in writing by the Union (SDEA). Form 990, Part VI, Section A, line 8b The organization does not have a committee with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b A review was or will be conducted prior to filing. Form 990, Part VI, Section B, line 12c The Trustees are required to affirm their continued compliance with the Trust's Conflict of Interest Policy on an annual basis. Form 990, Part VI, Section C, line 19 The Trust makes its governing documents, conflict of interest policy and financial statements available to the Trustees. The financial statements are available to the Trust's participants upon request. Form 990, Part VI, Section A, Line 1B The Board of Trustees of this employee welfare benefit plan are employees of the sponsoring District and Union trustees. As such they are compensated by those related organizations for the services they provide as employees of their respective employer. For that reason, they are not considered independent trustees. Form 990, Part VII, Section A, Column (E) The trust made a reasonable effort to obtain the amount of compensation paid by related organizations to trustees by distributing a questionnaire to each of its trustees and following up with non-responding trustees. Compensation information received by the trust from responding trustees is reported on Form 990, Part VII, section A, column (e). San Diego Unified School District 4100 Normal Street San Diego CA 92103 956002781 School District CA N/A 0 San Diego Education Association 10393 San Diego Mission Road 100 San Diego CA 92108 951185804 Labor Union CA 501(c)(5) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1