2026-09-17T10:06:43-05:00 2025-12-31 423603499 EIDE BAILLY ADVISORY LLC 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2025-01-01 330579503 CALIFORNIA SCHOOLS VOL EMP BEN ASSOC FKA SOCAL SCHOOLS VOL EMP BENEFITS AS CALI 6192780021 1843 HOTEL CIRCLE SOUTH 3RD FLOOR SAN DIEGO CA 92108 ROBIN WATKINS CO-CHAIR 6192780021 2026-09-16 1 LINDSEY R PHILLIPS P01985962 6122536500 2026-09-16 2025 ROBIN WATKINS 1843 HOTEL CIRCLE SOUTH 3RD FLOOR SAN DIEGO CA 92108 1207117751 0 X WWW.VEBAONLINE.COM X 1993 CA THE VEBA IS A JOINT LABOR-MGMT ASSOC OF PARTICIPANT DISTRICTS IN CALIFORNIA. THE VEBA PROVIDES INSURANCE COVERAGE TO EMPLOYEES, RETIREES & DEPENDENTS OF THE MEMBER DISTRICTS. 17 3 0 20 3830419 0 0 0 1100971954 1202926582 6414985 3830181 108486 238 1107495425 1206757001 0 0 1080068285 1185099778 0 0 0 0 0 34149276 37913903 1114217561 1223013681 -6722136 -16256680 187506824 185673942 38677887 44583809 148828937 141090133 THE VEBA IS A JOINT LABOR-MGMT ASSOC OF PARTICIPANT DISTRICTS IN CALIFORNIA. THE VEBA PROVIDES INSURANCE COVERAGE TO EMPLOYEES, RETIREES & DEPENDENTS OF THE MEMBER DISTRICTS. 0 0 THE VEBA IS A JOINT LABOR-MGMT ASSOC OF PARTICIPANT DISTRICTS IN CALIFORNIA. THE VEBA PROVIDES INSURANCE COVERAGE TO NEARLY 150,000 EMPLOYEES, RETIREES & DEPENDENTS OF THE MEMBER DISTRICTS. 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 0 0 1 X 28 0 1 0 1 1 0 0 0 0 0 0 0 X 17 3 0 1 0 0 0 1 0 1 1 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 BRIAN DUFFY CHAIR 2.00 38.00 X X 0 0 0 ROBIN WATKINS CO-CHAIR 2.00 38.00 X X 0 0 0 TINA DOUGLAS DIRECTOR (UNTIL SEPT 25) 1.00 39.00 X 0 237379 0 MOISES AGUIRRE DIRECTOR 1.00 39.00 X 0 303234 102862 BETTY ROBLES-LEAL DIRECTOR 1.00 39.00 X 0 240399 68456 AHMAD SWINTON DIRECTOR (UNTIL SEPT 25) 1.00 39.00 X 0 0 0 CLARK HAMPTON DIRECTOR 1.00 39.00 X 0 333149 0 RONDA WALEN DIRECTOR 1.00 39.00 X 0 17107 0 GREGG ROBINSON DIRECTOR 1.00 39.00 X 0 55644 0 DEBRA SCHADE DIRECTOR 1.00 1.00 X 0 0 0 JAMES MESSINA DIRECTOR 1.00 39.00 X 0 0 0 ESPIE MEDELLIN DIRECTOR 1.00 39.00 X 0 0 0 HELEN FARIAS DIRECTOR 1.00 39.00 X 0 0 0 MICHAEL SIMONSON DIRECTOR 1.00 39.00 X 0 307749 109770 JONATHAN MELLO DIRECTOR 1.00 39.00 X 0 0 0 MICHAEL BREYETTE DIRECTOR 1.00 39.00 X 0 0 0 FABIOLA BAGULA DIRECTOR 1.00 39.00 X 0 457817 37512 JON PETERSON DIRECTOR 1.00 39.00 X 0 291256 87116 MARK REAGLES DIRECTOR (AS OF SEPT 25) 1.00 39.00 X 0 76892 0 0 2320626 405716 0 0 1 0 RISK PROGRAM ADMINISTRATORS LLC 2850 GOLF ROAD ROLLING MEADOWS IL 60008 TRUST ADMINISTRATION FEES 9665408 BACK'S CONSTRUCTION INC 1602 FRONT STREET SAN DIEGO CA 92101 BUILDING CONSTRUCTION 1395352 ASCENDANT HEALTHCARE INC 1755 INDIAN WOOD CIRCLE SUITE 100 MAUMEE OH 43537 DATA MANAGEMENT 484399 OPTUM BEHAVIORAL HEALTH-ONSITE PO BOX 85303 CHICAGO IL 606895303 ONSITE STAFFING 389249 QMETRICS INC 113 W G STREET 539 SAN DIEGO CA 92101 CONSULTING 344791 9 DISTRICT CONTRIBUTIONS 900099 1202926582 1202926582 1202926582 3830181 3830181 360988 360750 238 238 238 1206757001 1202926582 3830419 0 1185099778 176417 215503 2970823 1015320 331267 636019 331742 TRUST ADMIN FEE 9665408 OTHER DEDUCTION 7935311 PROGRAM SUPPORT 7296386 COMMUNICATION 5723991 1615716 1223013681 76434613 62513334 2008980 1423724 1660801 6451571 34315598 5074006 27288497 29241592 51739974 50030072 27600000 25552067 773959 10461582 187506824 185673942 1399566 2132032 33505321 38678777 3773000 3773000 38677887 44583809 X 0 0 0 0 148828937 141090133 148828937 141090133 187506824 185673942 X -16256680 5994416 2523460 X 0 1 X 1 0 1897021 1897021 7588084 1513047 6075037 7674612 1144137 6530475 125000 125000 0 17030881 2291822 14739059 29241592 JPMORGAN CORE BOND TRUST 25552067 F 25552067 REBATES RECEIVABLE 9957459 OTHER RECEIVABLES 504123 10461582 OTHER LIABILITIES 3773000 3773000 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY VEBA 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. VEBA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 FABIOLA BAGULA DIRECTOR 0 442817 0 0 0 15000 0 7500 0 30427 0 495744 0 0 MICHAEL SIMONSON DIRECTOR 0 307749 0 0 0 0 0 78419 0 31351 0 417519 0 0 MOISES AGUIRRE DIRECTOR 0 303234 0 0 0 0 0 85297 0 17565 0 406096 0 0 JON PETERSON DIRECTOR 0 286951 0 4305 0 0 0 56576 0 30540 0 378372 0 0 CLARK HAMPTON DIRECTOR 0 333149 0 0 0 0 0 0 0 0 0 333149 0 0 BETTY ROBLES-LEAL DIRECTOR 0 240399 0 0 0 0 0 47000 0 21456 0 308855 0 0 TINA DOUGLAS DIRECTOR (UNTIL SEPT 25) 0 237379 0 0 0 0 0 0 0 0 0 237379 0 0 FORM 990, PART VI, SECTION A, LINE 1B THE MAJORITY OF THE BOARD OF DIRECTORS ARE EMPLOYEES OF THE VARIOUS CONTRIBUTING EMPLOYERS AND PLAN SPONSORS. 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. FOR 2025, THREE BOARD MEMBERS DO NOT FALL INTO THIS DEFINITION AND ARE THEREFORE CONSIDERED INDEPENDENT. FORM 990, PART VI, SECTION A, LINE 3 CALIFORNIA SCHOOL VEBA DELEGATES ADMISTRATIVE MANAGEMENT TO RISK PROGRAM ADMISTRATOR. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS CONSISTS OF SIX BOARD MEMBERS THAT ARE APPOINTED BY THE MANAGEMENT, WHICH IS ANY SAN DIEGO COUNTY PUBLIC SCHOOL DISTRICT OR COMMUNITY COLLEGE, AND THE SAN DIEGO COUNTY OFFICE OF EDUCATION ENTERING INTO A COLLECTIVE BARGAINING AGREEGEMENT WITH A UNION (MANAGEMENT DIRECTORS). SIX BOARD MEMBERS ARE APPOINTED BY THE PARTICIPATING LABOR UNIONS. THERE ARE TWO ALTERNATE LABOR DIRECTORS AND TWO ALTERNATE MANAGEMENT DIRECTORS. IN ADDITION, THERE ARE TWO MANAGEMENT SELECTED BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A REVIEW WILL BE CONDUCTED OR WAS 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 VEBA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON THE REQUEST OF THE BOARD OF DIRECTORS AND/OR INDIVIDUAL MEMBER DISTRICTS. 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). FORM 990, PART XI, LINE 9: ALLOWANCE FOR BILLING AND ELIGIBILITY ADJUSTMENT 2,523,460. AFT LOCAL 1521 ALPINE UNION SCHOOL DISTRICT AMERICAN FEDERATION OF TEACHERS BONSALL UNION SCHOOL DISTRICT BORREGO SPRINGS UNIFIED SCHOOL DIST BRENTWOOD UNIFIED SCHOOL DISTRICT CAJON VALLEY SCHOOL DISTRICT CAL POLY POMONA FOUNDATION INC CALIFORNIA FEDERATION OF TEACHERS CALIFORNIA INTERSCHOLASTIC FEDERATION CALIFORNIA LABOR FEDERATION CAPISTRANO UNIFIED SCHOOL DISTRICT CARDIFF SCHOOL DISTRICT CHARTER OAK UNIFIED SCHOOL DISTRICT CHULA VISTA ELEMENTARY CLAREMONT UNIFIED SCHOOL DISTRICT COMPTON UNIFIED SCHOOL DISTRICT COPPER MOUNTAIN COMMUNITY COLLEGE DIST CORONADO UNIFIED SCHOOL DISTRICT CORONA-NORCO UNIFIED SCHOOL DISTRICT COUNTY OF SAN DIEGO CYPRESS SCHOOL DISTRICT DARNALL CHARTER SCHOOL DEHESA SCHOOL DISTRICT EL MONTE HIGH SCHOOL ESCONDIDO ELEMENTARY ESCONDIDO UNION SCHOOL DISTRICT FALLBROOK UNION ELEMENTARY GROSSMONT-CUYAMACA CCD GROSSMONT UNION HIGH HOLTVILLE UNIFIED SCHOOL DISTRICT HUNTINGTON BEACH CITY SCHOOL DISTRICT HUNTINGTON BEACH UNION HIGH SCHOOL DISTRICT IMPERIAL COUNTY OFFICE OF EDUCATION JAMUL-DULZURA UNION SCHOOL DISTRICT JULIAN UNION ELEMENTARY JULIAN UNION SCHOOL DISTRICT JURUPA AREA REC & PARK DIST LA MESA-SPRING VALLEY SCHOOL DISTRICT LAKESIDE UNION SCHOOL DISTRICT LEMON GROVE SCHOOL DISTRICT LENNOX SCHOOL DISTRICT MAAC COMMUNITY CHARTER SCHOOL MORGAN HILL UNIFIED SCHOOL DISTRICT MOUNTAIN EMPIRE SCHOOL DISTRICT NATIONAL CITY SCHOOL DISTRICT OCEANSIDE UNIFIED SCHOOL DISTRICT PACIFIC VIEW CHARTER SCHOOL RANCHO SANTA FE SCHOOL DISTRICT RIVERSIDE UNIFIED SCHOOL DISTRICT SAN BERNARDINO CITY USD SAN DIEGUITO UNION HIGH SCHOOL DIST SAN MARCOS UNIFIED SCHOOL DISTRICT SAN PASQUAL UNION SCHOOL DISTRICT SAN YSIDRO SCHOOL DISTRICT SD COMMUNITY COLLEGE SD OFFICE OF EDUCATION SD UNIFIED SCHOOLS SOLANA BEACH SCHOOL DISTRICT SOUTH BAY UNION SCHOOL DISTRICT SOUTHWESTERN COMMUNITY COLLEGE DIST SPENCER VALLEY SCHOOL DISTRICT SWEETWATER SCHOOL DISTRICT VALLECITOS SCHOOL DISTRICT VALLEY CENTER-PAUMA UNIFIED VICTOR VALLEY WASTEWATER RECLAMATION AUTHORITY VISTA UNIFIED SCHOOL DISTRICT WARNER UNIFIED SCHOOL DISTRICT WEST COVINA UNIFIED SCHOOL DISTRICT YUCAIPA-CALIMESA JOINT UNIF SCHOOL D VEBA HEALTH CARE SOLUTIONS INC 1843 HOTEL CIRCLE SOUTH STE 300 SAN DIEGO CA 92108 882198924 WELFARE FUND CA CALIFORNIA SCHOOLS VOL EMP BEN ASSOC C 7902418 12049646 1.00000 0 ARTHUR J GALLAGHER & CO 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 VEBA HEALTHCARE SOLUTIONS INC M 7660420 COST