Civic Intelligence

Metropolitan Employees Benefits Association

EIN 33-0661389 • 501(c)9 • San Diego, CA

Profile

The mission of the metropolitan employees benefits association is to establish, through cooperative efforts of school employers and school unions, a comprehensive health and benefits program at the most efficient cost achievable through the unity of design, purchase and administration.

1843 HOTEL CIRCLE SOUTH Suite 300San Diego, CA 92108

www.mymeba.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.27x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Net Margin

36th percentile

0.1%

Higher net margin than 36% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Asset Growth

15th percentile

-7.4%

Faster asset growth than 15% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

3.1%

Faster revenue growth than 33% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,422,512

Down $193,629 (-7.4%) from 2023

Liabilities

Down

$654,302

Down $287,015 (-30%) from 2023

Net Assets

Up

$1,768,210

Up $93,386 (+5.6%) from 2023

Revenue

Up

$71,465,840

Up $2,130,977 (+3.1%) from 2023

Expenses

Up

$71,406,714

Up $2,051,330 (+3.0%) from 2023

Net Income

Up

$59,126

Up $79,647 (+388%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2013: $8,051,065Liabilities 2013: $5,699,566Net Assets 2013: $2,351,4992013Assets 2014: $2,920,073Liabilities 2014: $185,409Net Assets 2014: $2,734,6642014Assets 2015: $2,282,897Liabilities 2015: $10,449Net Assets 2015: $2,272,4482015Assets 2016: $2,262,415Liabilities 2016: $10,425Net Assets 2016: $2,251,9902016Assets 2017: $2,291,103Liabilities 2017: $8,241Net Assets 2017: $2,282,8622017Assets 2018: $2,227,795Liabilities 2018: $469Net Assets 2018: $2,227,3262018Assets 2019: $2,661,875Liabilities 2019: $220,977Net Assets 2019: $2,440,8982019Assets 2020: $7,370,234Liabilities 2020: $4,785,661Net Assets 2020: $2,584,5732020Assets 2021: $3,014,637Liabilities 2021: $308,717Net Assets 2021: $2,705,9202021Assets 2022: $2,685,600Liabilities 2022: $1,149,207Net Assets 2022: $1,536,3932022Assets 2023: $2,616,141Liabilities 2023: $941,317Net Assets 2023: $1,674,8242023Assets 2024: $2,422,512Liabilities 2024: $654,302Net Assets 2024: $1,768,2102024

Highlighted filing

2024

Assets$2,422,512
Liabilities$654,302
Net Assets$1,768,210

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150M$100M$50M$0-$50MRevenue 2013: $96,059,169Expenses 2013: $101,315,695Net Income 2013: -$5,256,5262013Revenue 2014: $81,900,805Expenses 2014: $81,517,640Net Income 2014: $383,1652014Revenue 2015: $48,749,330Expenses 2015: $49,211,546Net Income 2015: -$462,2162015Revenue 2016: $50,083,246Expenses 2016: $50,103,704Net Income 2016: -$20,4582016Revenue 2017: $50,517,164Expenses 2017: $50,509,732Net Income 2017: $7,4322017Revenue 2018: $52,795,377Expenses 2018: $52,752,035Net Income 2018: $43,3422018Revenue 2019: $61,820,703Expenses 2019: $61,774,030Net Income 2019: $46,6732019Revenue 2020: $62,038,820Expenses 2020: $62,000,777Net Income 2020: $38,0432020Revenue 2021: $65,709,658Expenses 2021: $65,637,420Net Income 2021: $72,2382021Revenue 2022: $66,867,724Expenses 2022: $67,802,610Net Income 2022: -$934,8862022Revenue 2023: $69,334,863Expenses 2023: $69,355,384Net Income 2023: -$20,5212023Revenue 2024: $71,465,840Expenses 2024: $71,406,714Net Income 2024: $59,1262024

Highlighted filing

2024

Revenue$71,465,840
Expenses$71,406,714
Net Income$59,126

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 25, 2025
Return Version
2024v5.2
Gross Receipts
$71,872,898
Mission and Program Overview

Mission

To establish, through cooperative efforts of school employers and school unions, a comprehensive health and benefits program

To provide health & welfare benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,176,637$2,025,224▼ $151,413
Rtn Earn Endowment Incm Other Fnds$1,674,824$1,768,210▲ $93,386
Savings and Temporary Cash Investments$169,405$197,893▲ $28,488
Accounts Receivable$261,998$190,598▼ $71,400
Cash and Non-Interest-Bearing Accounts$6,676$5,000▼ $1,676
Prepaid Expenses and Deferred Charges$1,425$3,797▲ $2,372
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,616,141$2,422,512▼ $193,629
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$650,311$442,137▼ $208,174
Other Liabilities$281,205$204,040▼ $77,165
Accounts Payable and Accrued Expenses$9,801$8,125▼ $1,676
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$941,317$654,302▼ $287,015
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,674,824$1,768,210▲ $93,386
Total Liabilities and Net Assets / Fund Balance$2,616,141$2,422,512▼ $193,629
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greg YoungTrustee/co-chair
Matthew KrauseTrustee/co-chair
Amanda FanningTrustee
Amy GonzalesTrustee
Bob PresbyTrustee
Celende AldereteTrustee
Clark HamptonTrustee
Elizabeth BleyTrustee
Laura RomanTrustee
Ronda WalenTrustee
See Schedule O for CompensationPaid by Related Organizations
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$71,331,801
Investment Income
$134,039
Other Revenue
$0
Change in Net Assets
$59,126

Audited Revenue Reconciliation

Revenue per Audited Statements
$71,448,397
Revenue Not Reported on Financial Statements
$17,443
Revenue Not Reported on Form 990
$34,260
Total Revenue per Audited Statements
$71,482,657
Total Revenue per Form 990
$71,465,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$254,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$71,152,637
Fees for Services Other---$97,500
Fees for Services Management---$80,400
Interest---$20,166
Fees for Services Accounting---$19,968
Fees for Service Investment Mgmnt Fees---$17,443
Insurance---$12,019
Conferences and Meetings---$3,506
Office Expenses---$1,527
Information Technology---$1,380
Fees for Services Legal---$168
Total Functional Expenses$0$0$0$71,406,714

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$71,460,107
Total Expenses per Audited Statements$71,460,107
Total Expenses per Form 990$71,406,714
Expenses Not Reported on Financial Statements$-53,393
Other Expense Adjustments$-70,836
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Premiums and Claims Payable & Ibnr$190,598
Acccrued Loan Interest$13,442
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 8B:

The organization does not have any committees with authority to act on behalf of the governing body.

FORM 990, PART VI, SECTION B, LINE 11B:

The administrator performs the initial review of the form 990 and verifies the information to the audited financial statements. The form 990 was reviewed in detail with the board prior to filing with the irs.

FORM 990, PART VI, SECTION B, LINE 12C:

All trustees must annually submit signed disclosures to both co-chairs of the organization indicating that they will abide by the requirements set forth in the conflict of interest policy. If there is a known conflict of interest, the affected individual is disqualified and must recuse him/herself from the decision making process.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its financial statements, governing documents and conflict of interest policy available to the public upon request.

Form 990, Part VII, Section A, Line 1A

Trustees are not compensated by the trust. Trustees are employed by the contributing school districts or sponsoring organizations (california teachers association and california school employees' association) (related organizations). Information regarding compensation paid to trustees by the school districts can be requested free of charge from the school districts (refer to schedule r of the form 990 for a list of the contributing school districts) in accordance with california government code section 6250 through 6276.48 of the california public records act. Compensation paid to trustees by the sponsoring organizations (california teachers association and california school employees' association) is reported on the form 990 filed with the internal revenue service by the related tax-exempt organization. If you would like additional information, please contact the third-party administrator, risk program administrators, a gallagher company.

Filing and Contact Details

Filer

Filer Name
Metropolitan Employees Benefits
EIN
33-0661389
In Care Of
% SETH EBERHARDT
Phone
6194815963
Address
1843 HOTEL CIRCLE SOUTH Suite 300, SAN DIEGO, CA 92108

Signing Officer

Name
Matthew Krause
Title
Trustee
Phone
6194815963
Signed
2025-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Krause
Formed
1994
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
6101 BOLLINGER CANYON RD STE 400, SAN RAMON, CA 94583
Preparer
Richard Thiermann
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, ITEM C, DOING BUSINESS AS:

California schools benefits trust

FORM 990, PART XII, LINE 2C:

The board of trustees has responsibility for oversight of the audit and selection of an independent accountant. This process has not changed.

Financial Statement Notes

PART X, LINE 2:

Management has analyzed the tax positions taken by the Plan and has concluded that, as of December 31, 2024 and 2023, 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.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Change in benefit obligations.

Raw XML AppendixShowing 400 of 508 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO ESTABLISH, THROUGH COOPERATIVE EFFORTS OF SCHOOL EMPLOYERS AND SCHOOL UNIONS, A COMPREHENSIVE HEALTH AND BENEFITS PROGRAM.
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IRS990/ProgramServiceRevenueGrp/Desc0CONTRIBUTIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1179164
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREMIUMS AND CLAIMS PAYABLE & IBNR
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IRS990ScheduleD/RevenueSubtotalAmt071448397
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has analyzed the tax positions taken by the Plan and has concluded that, as of December 31, 2024 and 2023, 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN BENEFIT OBLIGATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalExpensesPerForm990Amt071406714
IRS990ScheduleD/TotalLiabilityAmt0204040
IRS990ScheduleD/TotalRevenuePerForm990Amt071465840
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CALIFORNIA SCHOOLS BENEFITS TRUST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ADMINISTRATOR PERFORMS THE INITIAL REVIEW OF THE FORM 990 AND VERIFIES THE INFORMATION TO THE AUDITED FINANCIAL STATEMENTS. THE FORM 990 WAS REVIEWED IN DETAIL WITH THE BOARD PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL TRUSTEES MUST ANNUALLY SUBMIT SIGNED DISCLOSURES TO BOTH CO-CHAIRS OF THE ORGANIZATION INDICATING THAT THEY WILL ABIDE BY THE REQUIREMENTS SET FORTH IN THE CONFLICT OF INTEREST POLICY. IF THERE IS A KNOWN CONFLICT OF INTEREST, THE AFFECTED INDIVIDUAL IS DISQUALIFIED AND MUST RECUSE HIM/HERSELF FROM THE DECISION MAKING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRUSTEES ARE NOT COMPENSATED BY THE TRUST. TRUSTEES ARE EMPLOYED BY THE CONTRIBUTING SCHOOL DISTRICTS OR SPONSORING ORGANIZATIONS (CALIFORNIA TEACHERS ASSOCIATION AND CALIFORNIA SCHOOL EMPLOYEES' ASSOCIATION) (RELATED ORGANIZATIONS). INFORMATION REGARDING COMPENSATION PAID TO TRUSTEES BY THE SCHOOL DISTRICTS CAN BE REQUESTED FREE OF CHARGE FROM THE SCHOOL DISTRICTS (REFER TO SCHEDULE R OF THE FORM 990 FOR A LIST OF THE CONTRIBUTING SCHOOL DISTRICTS) IN ACCORDANCE WITH CALIFORNIA GOVERNMENT CODE SECTION 6250 THROUGH 6276.48 OF THE CALIFORNIA PUBLIC RECORDS ACT. COMPENSATION PAID TO TRUSTEES BY THE SPONSORING ORGANIZATIONS (CALIFORNIA TEACHERS ASSOCIATION AND CALIFORNIA SCHOOL EMPLOYEES' ASSOCIATION) IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, RISK PROGRAM ADMINISTRATORS, A GALLAGHER COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, ITEM C, DOING BUSINESS AS:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CALIFORNIA TEACHERS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CALIFORNIA SCHOOL EMPLOYEE'S ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Capistrano Unified School District
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3Charter Oak Unified School District
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(5)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TEACHER ASSOC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EMPLOYEE ASSO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2SCHOOL DISTRI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3SCHOOL DISTRI
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01705 MURCHISON DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12045 LUNDY AVE

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