2026-02-13T17:51:35-06:00 2025-03-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2024-04-01 686072830 CCPOA LEGAL DEFENSE FUND % DANIEL BEAMAN CCPO 9167796300 2515 VENTURE OAKS WAY Suite 200 SACRAMENTO CA 95833 ROBERT GARCIA CHAIR 9167796300 2026-02-06 true true DONNIE J SPRINGER P01451649 9252779100 2024 2025-03-06 01:10:19Z ROBERT GARCIA 2515 VENTURE OAKS WAY 200 SACRAMENTO CA 95833 3398227 false X N/A X 1991 CA TO PROVIDE LEGAL REPRESENTATION IN ANY CIVIL AND CRIMINAL ACTION. 5 5 0 0 0 0 0 0 926461 1346322 168239 545662 0 0 1094700 1891984 0 0 821339 723210 0 0 0 0 0 668173 788549 1489512 1511759 -394812 380225 8543941 9123240 3637658 730242 4906283 8392998 X TO PROVIDE LEGAL REPRESENTATION IN ANY CIVIL AND CRIMINAL ACTION. false false PROVIDED LEGAL REPRESENTATION IN CIVIL AND CRIMINAL ACTIONS ARISING FROM AN ACT OR OMISSION WITHIN THE COURSE AND SCOPE OF EMPLOYMENT FOR 26,876 MEMBERS. false false false false false false false false false true 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 8 0 true 0 false false false false false false false false X 5 5 false true false false false false false true false false false true true true true true true false false false CA X DANIEL BEAMAN 9167796300 2515 VENTURE OAKS WAY NO 200 SACRAMENTO CA 95833 X X Robert Garcia Chair 5.0 5.0 X X 0 0 0 Christopher Gallyer Vice Chair 5.0 5.0 X X 0 0 0 Ester Rodrigez Trustee 5.0 5.0 X 0 0 0 Humberto Carrillo Trustee 5.0 5.0 X 0 0 0 Bert Gutierrez Trustee (eff 01/01/2025) 5.0 5.0 X 0 0 0 Shane Hall Trustee (thru 12/31/2024) 5.0 5.0 X 0 0 0 0 0 0 0 false false false CCPOA BENEFIT TRUST FUND 2515 VENTURE OAKS WAY NO 200 SACRAMENTO CA 95833 ADMIN & LEGAL FEES 859956 1 0 PARTICIPANT CONTRIBUTIONS 900099 919438 919438 SUBSIDY INCOME 900099 426884 426884 1346322 281837 281837 0 0 0 0 0 1770068 1506243 263825 263825 0 263825 0 0 0 0 0 0 0 0 0 0 1891984 1346322 0 545662 0 0 0 723210 0 0 0 0 0 0 660979 44040 23022 0 0 6689 7292 0 15144 0 0 0 8277 0 0 0 0 0 21023 PROFESSIONAL LICENSE & DUES 1163 CONTINUING EDUCATION 920 1511759 0 0 715829 873851 0 0 0 0 0 0 0 0 0 0 0 0 6207 7872 18624 18624 7763542 8241517 0 0 0 0 0 0 58363 0 8543941 9123240 15496 123242 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3622162 607000 3637658 730242 X 0 0 0 0 4906283 8392998 4906283 8392998 8543941 9123240 380225 -60672 3167162 X X false true X true false 18624 18624 0 0 0 LEGAL BENEFITS PAYABLE 607000 607000 X 1824623 -60672 -60672 1885295 6689 6689 1891984 1353070 1353070 6689 152000 158689 1511759 PART XII, LINE 4B- OTHER ADJUSTMENTS: CHANGE IN LEGAL BENEFITS PAYABLE PART X, LINE 2: THE PLAN'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF MARCH 31, 2025 AND 2024, 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. FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION HAS APPOINTED CCPOA BENEFIT TRUST FUND OFFICE TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B: THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED AND APPROVED BY TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: TRUSTEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. IF A PROPOSED TRANSACTION MIGHT CONSTITUTE A POTENTIAL CONFLICT OF INTEREST; TRUSTEES AND FUND COUNSEL WILL BE CONSULTED AND SHALL ADDRESS AND INDENTIFY THE SITUATION AND ITS POTENTIAL FOR PREVENTING AN UNBIASED OR OBJECTIVE DECISION BY THE TRUSTEE OF THE PLAN. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION B: THE CALIFORNIA CORRECTIONAL PEACE OFFICERS ASSOCIATION BENEFIT TRUST FUND (THE WELFARE PLAN) PAYS GENERAL AND ADMINISTRATIVE EXPENSES ON BEHALF OF THE PLAN. THE PLAN REIMBURSES THE WELFARE PLAN AN ESTIMATED AMOUNT MONTHLY. THE WELFARE PLAN PERFORMS AN ANNUAL ALLOCATION BASED UPON THE ACTUAL TIME THE WELFARE PLAN EMPLOYEES SPEND ON BEHALF OF THE PLAN. DURING THE YEAR ENDED MARCH 31, 2025, THE PLAN REIMBURSED THE WELFARE PLAN $660,979. THE PLAN ALSO REIMBURSES THE WELFARE PLAN FOR A LEGAL EVALUATION ASSOCIATION ON BEHALF OF THE PLAN. THE AMOUNT PAID FOR THE YEAR ENDED MARCH 31, 2025, TOTALED $449,626. FORM 990, PART XII LINE 2C THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 8 THE ORGANIZATION'S FINANCIAL STATEMENTS AS OF MARCH 31, 2024, WERE RESTATED TO CORRECT AN ERROR IN THE REPORTING OF LEGAL BENEFITS PAYABLE. THE PREVIOUSLY ISSUED STATEMENTS INAPPROPRIATELY INCLUDED LIABILITIES FOR ALL OPEN CRIMINAL AND CIVIL CASES, REGARDLESS OF WHETHER SUCH MATTERS WERE EXPECTED TO RESULT IN A FINANCIAL OBLIGATION. THE ORGANIZATION DETERMINED THAT ONLY CASES ESTIMATED TO RESULT IN A LIABILITY SHOULD BE REFLECTED. THIS CORRECTION MATERIALLY REDUCED THE REPORTED LEGAL BENEFITS PAYABLE AND HAS BEEN APPLIED THROUGH A RESTATEMENT OF THE STATEMENT OF BENEFIT OBLIGATIONS. CCPOA BENEFIT TRUST FUND 2515 VENTURE OAKS WAY 200 SACRAMENTO CA 95833 946459649 HEALTH,VIS,DE CA 501(C)(9) NA true CCPOA 755 RIVERPOINT DR WEST SACRAMENTO CA 95605 941490964 PROMOTE/NEGOT CA 501(C)(5) NA false false false false false false false false false false false false false true false false true false false false CCPOA BENEFIT TRUST FUND M 660979 CASH CCPOA BENEFIT TRUST FUND P 449626 CASH PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: CALFORNIA CORRECTIONAL PEACE OFFICERS ASSOCIATION BENEFIT TRUST FUND EIN: 94-6459649 2515 VENTURE OAKS WAY, # 200 SACRAMENTO, CA 95833 PRIMARY ACTIVITY: TO PROVIDE DENTAL, VISION, AND DEATH BENEFITS TO ELIGIBLE PARTICIPANTS. NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: CALFORNIA CORRECTIONAL PEACE OFFICERS ASSOCIATION EIN: 94-1490964 755 RIVERPOINT DR., WEST SACRAMENTO, CA 95605 PRIMARY ACTIVITY: TO PROMOTE THE CORRECTIONAL PEACE OFFICER PROFESSION & NEGOTIATION.