2026-04-13T12:44:35-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 2882 PROSPECT PARK DR STE 300 RANCHO CORDOVA CA 95670 990 2024-07-01 776138328 VENTURA COUNTY PROFESSIONAL FIREFIGHTERS ASSOC BENEFIT TRUST VENT 8054848844 3251 CORTE MALPASO 501BC CAMARILLO CA 93012 WAYNE MAYNARD CHAIRMAN 8054848844 2026-04-15 1 1 AMY L HENDLEY P01300654 9165038100 2026-04-10 2024 2025-03-06 01:10:19Z WAYNE MAYNARD 3251 CORTE MALPASO 501B/C CAMARILLO CA 93012 12510531 0 X NONE X 1996 CA REIMBURSEMENTS OF HEALTH INSURANCE PREMIUMS PAID BY RETIRED PARTICIPANTS. 5 2 0 2 -17359 0 0 0 1098022 1312011 978984 973064 0 0 2077006 2285075 0 0 1098672 1185665 0 0 0 0 0 199939 205257 1298611 1390922 778395 894153 19166229 20941404 12138 24184 19154091 20917220 REIMBURSEMENTS OF HEALTH INSURANCE PREMIUMS PAID BY RETIRED PARTICIPANTS. 0 0 0 0 0 IN THE CURRENT PLAN YEAR, THE TRUST PROVIDED FOR REIMBURSEMENTS TO 273 RETIRED BENEFICIARIES OF HEALTH INSURANCE PREMIUMS PAID BY THE BENEFICIARIES. 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 X 5 2 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 X WAYNE MAYNARD CHAIR 8054848844 C/O VCPFA 3251 CORTE MALPASO SUITE CAMARILLO CA 93012 X WAYNE MAYNARD CHAIRMAN 2.00 0.00 X X 0 0 0 BRIAN BELITSKI VICE CHAIRMAN 1.00 56.00 X X 0 0 0 RANDY GILBERT TREASURER 1.00 56.00 X X 0 0 0 JIM STEPHENSON SECRETARY 1.00 0.00 X X 0 0 0 IAN HAYWARD TRUSTEE 1.00 56.00 X 0 0 0 0 0 0 0 0 0 0 0 FIRE DISTRICT 900099 1302728 1302728 PARTICIPANTS 900099 9283 9283 1312011 978995 -17359 996354 10219525 10225456 -5931 -5931 -5931 2285075 1312011 -17359 990423 1185665 63455 109738 26000 2785 2724 UBI TAXES 326 BANK CHARGES 229 1390922 52387 62995 17584 3742 14388203 16454705 4646843 4375528 61212 44434 19166229 20941404 12138 16566 0 7618 12138 24184 X 19154091 20917220 0 0 0 0 19154091 20917220 19166229 20941404 X 894153 851617 17359 X X 0 1 X 1 0 0 PARTNERSHIP INTERESTS 2723954 F PRIVATE MORTGAGE FUND 900000 C PARTNERSHIP INTERESTS 751574 C 4375528 X 3044313 851617 17359 868976 2175337 109738 109738 2285075 1281184 0 1281184 109738 109738 1390922 PART X, LINE 2: IN ACCORDANCE WITH GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE PLAN'S TAX POSITIONS AND DOES NOT BELIEVE THE PLAN HAS ANY UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE OR ADJUSTMENT TO THE FINANCIAL STATEMENTS. 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 2D - OTHER ADJUSTMENTS: PARTNERSHIP UNRELATED BUSINESS INCOME 17,359. FORM 990, PART VI, SECTION A, LINE 7A THERE ARE FIVE TRUSTEES, AT LEAST THREE OF WHOM ARE EMPLOYEES AND TWO ARE ELIGIBLE RETIREES UNDER THE TRUST. ONE OF THE THREE EMPLOYEE TRUSTEES IS APPOINTED BY THE BOARD OF DIRECTORS OF VENTURA COUNTY PROFESSIONAL FIREFIGHTERS ASSOCIATION (THE ASSOCIATION), AND FOUR OF THE FIVE TRUSTEES ARE ELECTED BY THE MEMBERS OF THE ASSOCIATION AND THE PLAN SPONSOR, IN ACCORDANCE WITH THE SAME ELECTION PROCEDURES USED FOR THE ASSOCIATION'S BOARD OF DIRECTORS, EXCEPT THAT THE ELIGIBLE RETIREES SHALL BE ENTITLED TO VOTE. EACH PERSON APPOINTED OR ELECTED AS TRUSTEE IS AN ACTIVE MEMBER OR IN THE CASE OF A RETIREE, A MEMBER IN GOOD STANDING OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 8B THE TRUST HAS NO SEPARATE COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER READS THE FORM 990 FOR COMPLETENESS AND ACCURACY BEFORE SIGNING AND FILING WITH IRS. FORM 990, PART VI, SECTION B, LINE 12 THE TRUST IS AN EMPLOYEE BENEFIT PLAN THAT IS SUBJECT TO THE CONFLICTS OF INTEREST AND PROHIBITED TRANSACTION POLICIES OF ERISA. AS SUCH, ANY OTHER POLICIES ARE THUS UNNECESSARY AND INAPPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 THE TRUST DOES NOT PAY ANY COMPENSATION TO ANY OF ITS TRUSTEES OR OFFICERS. THE TRUST HAS NO EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE TRUST'S SUMMARY ANNUAL REPORT IS PROVIDED TO PARTICIPANTS ON AN ANNUAL BASIS. PART VII, SECTION A, LINE 1A: THE TRUST DOES NOT HAVE INFORMATION REGARDING THE COMPENSATION RECEIVED BY THE TRUSTEES FROM THEIR EMPLOYER. THE MEMBERS OF THE BOARD OF TRUSTEES ARE PAID PROFESSIONAL FIREFIGHTERS. THEY ARE EMPLOYED BY THEIR EMPLOYER AND RECEIVE ALL THEIR COMPENSATION SOLELY CONNECTED TO THEIR DUTIES AS PROFESSIONAL FIREFIGHTERS. IN THEIR ROLE AS TRUSTEES, THEY ARE FIDUCIARIES AND SUBJECT TO LEGAL PROHIBITIONS AGAINST SELF-DEALING. THEY SERVE ON A VOLUNTEER BASIS AS TRUST FIDUCIARIES; THEY DO NOT RECEIVE ANY ADDITIONAL COMPENSATION FROM THEIR EMPLOYER OR ANY OTHER PARTY FOR THEIR SERVICES ON THE BOARD OF TRUSTEES. NOTE ALSO THAT THE DISCLOSURE OF COMPENSATION REQUESTED ON THE FORM 990 WOULD CAUSE ADDITIONAL ADMINISTRATIVE BURDEN BY REQUIRING THE TRUST TO COLLECT THIS INFORMATION ANNUALLY, SINCE THE TRUSTEES' COMPENSATION AS PROFESSIONAL FIREFIGHTERS VARIES FROM YEAR TO YEAR, AND FROM TRUSTEE TO TRUSTEE. FINALLY, AND VERY IMPORTANTLY, THE FORM 990 IS PUBLIC INFORMATION. IT IS LIKELY THAT REQUIRING THE DISCLOSURE OF COMPENSATION WILL DISSUADE PROFESSIONAL FIREFIGHTERS FROM VOLUNTEERING TO SERVE ON THE BOARD. THE TRUST WOULD THEN HAVE TO SPEND TRUST ASSETS TO HIRE A PROFESSIONAL TRUSTEE. PLEASE CONTACT THE TRUST OFFICE IF YOU WOULD LIKE FURTHER INFORMATION, AND/OR WOULD LIKE TO DISCUSS THIS FURTHER. THE TRUSTEES WANT TO BE COOPERATIVE WITH THE IRS, BUT REQUESTING THIS COMPENSATION INFORMATION IS PROBLEMATIC FOR THE REASONS STATED ABOVE. FORM 990, PART XI, LINE 9: PARTNERSHIP UNRELATED BUSINESS INCOME 17,359. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THERE IS NO SEPARATE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 13: THE TRUST IS SUBJECT TO ERISA SECTION 510, HENCE THE TRUST DOES NOT HAVE A SEPARATE WRITTEN WHISTLEBLOWER POLICY. FORM 990, PART VI, SECTION B, LINE 14: THE TRUST'S DOCUMENT RETENTION AND DESTRUCTION POLICY IS COVERED IN THE ARTICLE VI, SECTION 2D OF THE TRUST AGREEMENT. COUNTY OF VENTURA 165 DURLEY AVENUE CAMARILLO CA 93010 956000944 LOCAL GOVERNMENT CA LOCAL GOVERNMENT N/A N/A 0 VENTURA COUNTY PROF FIREFIGHTERS ASSOCIATION 3251 CORTE MALPASO SUITE 501B/C CAMARILLO CA 93012 956107981 LABOR UNION CA 501(C)(5) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1