Nonprofit · EIN 33-6281020
SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR
Also known as KAPLAN STEVEN TTEE
Tax-exempt · SAN DIEGO, CA 92108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,936,773 | $2,981,948 | $954,825 | $12,927,549 | $5,416 | $12,922,133 |
| December 31, 2024 | 990 | $3,800,024 | $2,324,294 | $1,475,730 | $11,448,324 | $2,783 | $11,445,541 |
| December 31, 2023 | 990 | $4,003,564 | $2,155,452 | $1,848,112 | $9,769,777 | $7,690 | $9,762,087 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,546,968
- Investment income
- $389,805
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $2,858,495
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,207
- Accounting fees
- $18,795
Balance sheet and other
- Total assets, start of year
- $11,448,324
- Total assets, end of year
- $12,927,549
- Total liabilities, end of year
- $5,416
- Net assets, end of year
- $12,922,133
- Publicly traded securities
- $8,161,637
- Gross unrelated business income
- $389,805
- Gross receipts
- $3,936,773
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1999
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Alicia Rolfe | Co-Chair Trustee or director, Officer | 0.5 | $0 | $183,120 | $48,888 |
| Dana Cherony | Trustee Trustee or director | 0.5 | $0 | $152,167 | $52,391 |
| Ron Reese | Co-Chair Trustee or director, Officer | 0.5 | $0 | $126,456 | $41,715 |
| Morgan Thornberry | Trustee Trustee or director | 0.5 | $0 | $165,316 | $0 |
| Curtis Walker | Trustee Trustee or director | 0.5 | $0 | $133,619 | $29,088 |
| Nguyen Phan | Trustee Trustee or director | 0.5 | $0 | $151,450 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Alicia Rolfe | Co-Chair Trustee or director, Officer | 0.5 | $0 | $169,684 |
| Dana Cherony | Trustee (as of Aug. 2024) Trustee or director | 0.5 | $0 | $149,801 |
| Morgan Thornberry | Trustee Trustee or director | 0.5 | $0 | $147,108 |
| Nguyen Phan | Trustee Trustee or director | 0.5 | $0 | $133,406 |
| Curtis Walker | Trustee (as of Sept. 2024) Trustee or director | 0.5 | $0 | $123,059 |
| Tim Fournier | Trustee (until Aug. 2024) Trustee or director | 0.5 | $0 | $0 |
| Ron Reese | Co-Chair Trustee or director, Officer | 0.5 | $0 | $0 |
| Nancy Lara | Trustee (unitl Mar. 2024) Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Alicia Role | Trustee Trustee or director | 0.5 | $0 | $169,769 |
| Tim Fournier | Trustee Trustee or director | 0.5 | $0 | $0 |
| Morgan Thornberry | Trustee Trustee or director | 0.5 | $0 | $0 |
| Ron Reese | Trustee Trustee or director | 0.5 | $0 | $0 |
| Nguyen Phan | Trustee Trustee or director | 0.5 | $0 | $0 |
| Scott Mullin | Trustee (until Feb 2023) Trustee or director | 0.5 | $0 | $0 |
| Nancy Lara | Trustee (as of Sept 2023) Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1843 HOTEL CIR S STE 300, SAN DIEGO, CA 92108-3322
- In care of
- % BONNIE SALCIDO
- Principal officer (990 for 2025)
- Ron Reese, 1843 Hotel Circle South 300, San Diego, CA 92108
- Signed the 990
- Ron Reese, Co-Chair
- Phone
- (619) 278-0021
- Return prepared by
- Eide Bailly Advisory LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 33-6281020 or by the name SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
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.
Program accomplishments
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-6281020
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y44)
- Assets (IRS master file)
- $12,927,549
- Income (IRS master file)
- $3,936,773
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,936,773 | $2,981,948 | $12,927,549 | XML |
| 990 | December 2024 | $3,800,024 | $2,324,294 | $11,448,324 | XML |
| 990 | December 2023 | $4,003,564 | $2,155,452 | $9,769,777 | XML |
| 990 | December 2022 | $3,140,132 | $2,449,885 | $7,598,575 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-6281020).
Questions about SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR
- What is the EIN of SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR?
- The employer identification number (EIN) of SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR is 33-6281020.
- Is SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2000.
- Are donations to SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR?
- The 990 for the year ended December 31, 2025 names Ron Reese.
- Who are the officers and directors of SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,936,773, expenses of $2,981,948 and total assets of $12,927,549 at year end.
Other nonprofits in SAN DIEGO
- CALIFORNIA INSTITUTE OF TECHNOLOGY RETIREE MEDICAL PLAN JPL VEBA TR EIN 37-6581075 · last filed 990 for 2024
- SAN DIEGO CITY EMPLOYEES RETIREE MEDICAL TRUST EIN 45-4698959 · last filed 990 for 2025
- UDW AFSCME LOCAL 3930 RIVERSIDE COUNTY BENEFITS TRUST EIN 46-4169367 · last filed 990 for 2024
- UNITED DOMESTIC WORKERS BENEFITS TRUST EIN 30-6116859 · last filed 990 for 2024
- UDW AFSCME 3930 SAN DIEGO HEALTH AND BENEFITS TRUST EIN 27-6135515 · last filed 990 for 2024
- SHEET METAL WORKERS LOCAL 206 HEALTH BENEFIT TRUST EIN 45-4844178 · last filed 990 for 2025
- RESTAURANT INDUSTRY HEALTH AND WELFARE TR FUND EIN 46-6362158 · last filed 990 for 2024
- SAN DIEGO ASSOCIATED GENERAL CONTRACTORS VACATION SICK PAY TR F EIN 47-7238128 · last filed 990 for 2025
All nonprofits in SAN DIEGO · California · Mutual and membership benefit