Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
990 • Fiscal year 2017 • EIN 20-6722122
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
95th percentile
Higher net margin than 95% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 10.7% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Assets
Up$8,681,785
Up $1,119,000 (+15%) from 2016
Net Assets
Up$8,671,272
Up $1,117,476 (+15%) from 2016
Liabilities
Up$10,513
Up $1,524 (+17%) from 2016
Revenue
Up$1,183,392
Up $354,894 (+43%) from 2016
Expenses
Up$273,253
Up $41,036 (+18%) from 2016
Net Income
Up$910,139
Up $313,858 (+53%) from 2016
NONE
The Trust provides for reimbursements to retired beneficiaries of health insurance premiums and qualified medical expenses paid by the beneficiary.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $7,553,796 | $8,671,272 | ▲ $1,117,476 |
| Investments in Publicly Traded Securities | $7,515,310 | $8,612,708 | ▲ $1,097,398 |
| Cash and Non-Interest-Bearing Accounts | $40,411 | $37,522 | ▼ $2,889 |
| Savings and Temporary Cash Investments | - | $26,731 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $7,562,785 | $8,681,785 | ▲ $1,119,000 |
| Other Assets Total | $7,064 | $4,824 | ▼ $2,240 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $8,989 | $10,513 | ▲ $1,524 |
| Total Liabilities | $8,989 | $10,513 | ▲ $1,524 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $7,553,796 | $8,671,272 | ▲ $1,117,476 |
| Total Liabilities and Net Assets / Fund Balance | $7,562,785 | $8,681,785 | ▲ $1,119,000 |
| Name | Title | Other | Total |
|---|---|---|---|
| Linda Fisher | secretary | $126,683 | $126,683 |
| Katherine Lucero | trustee | $121,739 | $121,739 |
| Vicki Day | trustee | $118,451 | $118,451 |
| Beverly Yoha | Trustee | $106,392 | $106,392 |
| Jeffrey Lloyd | chairman | $85,566 | $85,566 |
| Julie Holcomb | trustee | $53,744 | $53,744 |
| Line Item | Amount |
|---|---|
| Other Expenses | $113,078 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $160,175 |
| Fees for Services Other | - | - | - | $46,017 |
| Fees for Services Legal | - | - | - | $36,906 |
| Fees for Services Accounting | - | - | - | $14,601 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $9,066 |
| Insurance | - | - | - | $3,813 |
| Office Expenses | - | - | - | $2,281 |
| Other Expenses | - | - | - | $331 |
| Conferences and Meetings | - | - | - | $63 |
| Total Functional Expenses | $0 | $0 | $0 | $273,253 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $273,253 |
| Expenses per Audited Statements | $264,187 |
| Total Expenses per Audited Statements | $264,187 |
| Expenses Not Reported on Financial Statements | $9,066 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Board of Trustees adopted Plan Document Amendment No 13 effective September 1, 2017 that updated the benefit amount, individual benefit level calculation, clarified active service for faculty contracts and clarified that the Eligible Retiree has the exclusive rights to make claims under the Plan. Additionally, the Board of Trustees adopted Trust Agreement Amendment No 2 effective June 26, 2016 that updated the Trustee's term lengths.”
“The trust has no separate committees.”
“The Chairperson of the Trust reads Form 990 for completeness and accuracy and compare to the Trust's audited financial statements for consistency, before signing and filing with IRS.”
“The Board of Trustees meet regularly to review and monitor Trust activities. All board members are covered by the conflict of interest policy. Board members shall submit a disclosure form to the Board, if any member decides he or she may have a conflict of interest. The member will be excused from the meeting while the Board determines if there is a conflict of interest. There have been no incidences of any conflict.”
“The trust has no employees. The trust does not pay compensation to any trustees or officers.”
“The Trust's governing documents, conflict of interest policy, 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.”
“the trust's document retention and destruction policy is covered in the article VI section 11 of the Trust agreement.”
“the trust's whistleblower policy is covered in the Article VI section 15 of the trust agreement.”
“Julie Holcomb - 250 Sierra College Drive, Grass Valley, CA 95945. Linda Fisher - 5000 Sierra College Blvd., rocklin, CA 95677. Jeffrey Lloyd - 5000 Sierra College Blvd., rocklin, CA 95677. Vicki Day - 250 Sierra College Drive, Grass Valley, CA 95945. Katherine Lucero - 5000 Sierra College Blvd., rocklin, CA 95677.”
“third party administrator fees 28047. Actuary fees 17970.”
“The Board of Trustees assumes the responsibility for oversight of the audit of its financial statements. There is no separate audit committee.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 8989 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10513 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The Trust provides for reimbursements to retired beneficiaries of health insurance premiums and qualified medical expenses paid by the beneficiary. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 160175 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Delta Fund Administrators LLC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8007006762 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1234 West Oak Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Stockton |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95203 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 7553796 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 8671272 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 40411 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 37522 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 1 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 63 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 160175 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 480786 |
| IRS990/CYOtherExpensesAmt | 0 | 113078 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 702606 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 910139 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 273253 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1183392 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | During the current plan year, the trust provided reimbursements to 72 eligible retirees of health insurance premiums and qualified medical expenses paid by the retiree. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14601 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 36906 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 46017 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 9066 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Julie Holcomb |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Linda Fisher |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Jeffrey Lloyd |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Vicki Day |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Katherine Lucero |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Beverly Yoha |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 53744 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 126683 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 85566 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 118451 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 121739 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 106392 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 244466 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2384059 |
| IRS990/GrossReceiptsAmt | 0 | 3322985 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3813 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 236320 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 236320 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 7515310 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 8612708 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2139593 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | None |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7553796 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8671272 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 244466 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 244466 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 207337 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2281 |
| IRS990/OfficerMailingAddressInd | 0 | 1 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7064 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4824 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Government fees |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 331 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Jeffery R Lloyd |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Participant contribuit |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Employer contributions |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 351303 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 351303 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 351303 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 351303 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 131867 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 169459 |
| IRS990/PYOtherExpensesAmt | 0 | 100350 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 659039 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 596281 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 232217 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 828498 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 910139 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 26731 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 9066 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 264187 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 9066 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 9066 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 207337 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 207337 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 9066 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1174326 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 273253 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1183392 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1381663 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 264187 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Board of Trustees adopted Plan Document Amendment No 13 effective September 1, 2017 that updated the benefit amount, individual benefit level calculation, clarified active service for faculty contracts and clarified that the Eligible Retiree has the exclusive rights to make claims under the Plan. Additionally, the Board of Trustees adopted Trust Agreement Amendment No 2 effective June 26, 2016 that updated the Trustee's term lengths. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The trust has no separate committees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Chairperson of the Trust reads Form 990 for completeness and accuracy and compare to the Trust's audited financial statements for consistency, before signing and filing with IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Board of Trustees meet regularly to review and monitor Trust activities. All board members are covered by the conflict of interest policy. Board members shall submit a disclosure form to the Board, if any member decides he or she may have a conflict of interest. The member will be excused from the meeting while the Board determines if there is a conflict of interest. There have been no incidences of any conflict. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE TRUST HAS NO EMPLOYEES. THE TRUST DOES NOT PAY COMPENSATION TO ANY TRUSTEES OR OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Trust's governing documents, conflict of interest policy, 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | the trust's document retention and destruction policy is covered in the article VI section 11 of the Trust agreement. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | the trust's whistleblower policy is covered in the Article VI section 15 of the trust agreement. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Julie Holcomb - 250 Sierra College Drive, Grass Valley, CA 95945. Linda Fisher - 5000 Sierra College Blvd., rocklin, CA 95677. Jeffrey Lloyd - 5000 Sierra College Blvd., rocklin, CA 95677. Vicki Day - 250 Sierra College Drive, Grass Valley, CA 95945. Katherine Lucero - 5000 Sierra College Blvd., rocklin, CA 95677. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | third party administrator fees 28047. Actuary fees 17970. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | The Board of Trustees assumes the responsibility for oversight of the audit of its financial statements. There is no separate audit committee. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | form 990 part vi, section b, line 14: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | form 990 part vi, section b, line 13: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VII Contact Addresses for Officers, Directors, Etc |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part XI, Line 2c: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 3 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Sierra Community College District |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Federation of United School Employees Local 1212 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | Sierra College Faculty Association |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | Sierra College Management Association |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 946031260 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 521357743 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 680008035 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | Community college |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501c5 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501c5 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 3 | 501c5 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 3 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Community Education institution |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | Labor union |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | Labor union |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 3 | labor union |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | na |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | na |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 2 | na |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 3 | na |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 5000 Sierra College Blvd |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 5000 Sierra College Blvd |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 5000 Sierra College Blvd |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 3 | 5000 Sierra College Blvd |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Rocklin |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | rocklin |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | rocklin |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 3 | rocklin |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 3 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 95677 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 95677 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 95677 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 3 | 95677 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 7562785 |
| IRS990/TotalAssetsEOYAmt | 0 | 8681785 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7562785 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 8681785 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 273253 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 8989 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 10513 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 8989 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10513 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 7553796 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 8671272 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 702606 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 480786 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 702606 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1183392 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7562785 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 8681785 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 612575 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 5000 Rocking Road |
| IRS990/USAddress/CityNm | 0 | Rocklin |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 95677 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | www.ccebttrust.com |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2018-03-14 21:41:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Jeffery R Lloyd |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairperson |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9166607660 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-03-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Community College Employees Benefit |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Trust |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 206722122 |
| ReturnHeader/Filer/PhoneNum | 0 | 8007006762 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | c/o Delta Fund Admin P O Box 2487 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Stockton |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95201 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 1E541D35D5B166A2996A0A66337EB1E6C83B35C8 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 12.129.7.100 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-03-10 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | PS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 17:27:51 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 910189318 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Moss Adams LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2882 Prospect Park Dr Ste 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Rancho Cordova |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95670 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9165038100 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-03-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Tracy S Paglia |
| ReturnHeader/ReturnTs | 0 | 2018-03-15T12:38:34-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-06-30 |
| ReturnHeader/TaxYr | 0 | 2016 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.