Civic Intelligence

Ventura County Deputy Sheriffs' Association Retiree Medical Reimbursement Plan

990 • Fiscal year 2016 • EIN 77-0377664

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 19, 2017

Organization ProfileN/A

View Organization Page

981 S Victoria Aveventura, CA 93003

(805) 639-9218

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.30x

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

2016 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2016

Net Margin

91st percentile

44%

Higher net margin than 91% of similar nonprofits.

2016 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

41st percentile

$0

Higher top officer pay than 41% of similar nonprofits.

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

2016 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2016

Asset Growth

47th percentile

3.8%

Faster asset growth than 47% of similar nonprofits.

2016 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

8th percentile

-26%

Faster revenue growth than 8% of similar nonprofits.

2016 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets46th percentile

Assets

Flat

$25,244,592

Flat from 2016

Net Assets

Flat

$24,448,152

Flat from 2016

Liabilities

Flat

$796,440

Flat from 2016

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin91st percentile

Revenue

Flat

$2,697,084

Flat from 2016

Expenses

Flat

$1,497,008

Flat from 2016

Net Income

Flat

$1,200,076

Flat from 2016

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2011: $15,024,259Liabilities 2011: $573,662Net Assets 2011: $14,450,5972011Assets 2012: $16,302,443Liabilities 2012: $477,313Net Assets 2012: $15,825,1302012Assets 2013: $18,999,218Liabilities 2013: $560,817Net Assets 2013: $18,438,4012013Assets 2014: $22,629,970Liabilities 2014: $665,922Net Assets 2014: $21,964,0482014Assets 2015: $24,312,677Liabilities 2015: $710,404Net Assets 2015: $23,602,2732015Assets 2016: $25,244,592Liabilities 2016: $796,440Net Assets 2016: $24,448,1522016Assets 2016: $25,244,592Liabilities 2016: $796,440Net Assets 2016: $24,448,1522016Assets 2017: $28,849,553Liabilities 2017: $868,668Net Assets 2017: $27,980,8852017Assets 2018: $31,898,392Liabilities 2018: $1,117,872Net Assets 2018: $30,780,5202018Assets 2019: $34,900,527Liabilities 2019: $1,390,454Net Assets 2019: $33,510,0732019Assets 2020: $36,955,014Liabilities 2020: $1,686,849Net Assets 2020: $35,268,1652020Assets 2021: $46,811,941Liabilities 2021: $1,828,450Net Assets 2021: $44,983,4912021Assets 2022: $41,559,654Liabilities 2022: $2,132,991Net Assets 2022: $39,426,6632022Assets 2023: $45,560,827Liabilities 2023: $2,182,158Net Assets 2023: $43,378,6692023

Highlighted filing

2016

Assets$25,244,592
Liabilities$796,440
Net Assets$24,448,152
Open 2016 Filing

Operations Trend

Revenue Growth8th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0Revenue 2011: $2,832,611Expenses 2011: $847,704Net Income 2011: $1,984,9072011Revenue 2012: $2,726,052Expenses 2012: $772,532Net Income 2012: $1,953,5202012Revenue 2013: $2,954,422Expenses 2013: $1,077,185Net Income 2013: $1,877,2372013Revenue 2014: $5,279,171Expenses 2014: $1,252,064Net Income 2014: $4,027,1072014Revenue 2015: $3,662,142Expenses 2015: $1,336,864Net Income 2015: $2,325,2782015Revenue 2016: $2,697,084Expenses 2016: $1,497,008Net Income 2016: $1,200,0762016Revenue 2016: $2,697,084Expenses 2016: $1,497,008Net Income 2016: $1,200,0762016Revenue 2017: $3,354,745Expenses 2017: $1,533,323Net Income 2017: $1,821,4222017Revenue 2018: $3,883,963Expenses 2018: $1,905,156Net Income 2018: $1,978,8072018Revenue 2019: $3,410,119Expenses 2019: $2,017,850Net Income 2019: $1,392,2692019Revenue 2020: $7,359,579Expenses 2020: $2,185,750Net Income 2020: $5,173,8292020Revenue 2021: $5,033,748Expenses 2021: $2,185,561Net Income 2021: $2,848,1872021Revenue 2022: $5,004,696Expenses 2022: $2,516,268Net Income 2022: $2,488,4282022Revenue 2023: $3,114,150Expenses 2023: $2,614,969Net Income 2023: $499,1812023

Highlighted filing

2016

Revenue$2,697,084
Expenses$1,497,008
Net Income$1,200,076
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 19, 2017
Return Version
2015v3.0
Gross Receipts
$13,288,481
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$23,602,273$24,448,152▲ $845,879
Investments in Publicly Traded Securities$23,368,952$23,641,282▲ $272,330
Other Notes and Loans Receivable, Net$0$757,714▲ $757,714
Savings and Temporary Cash Investments$541,436$507,747▼ $33,689
Accounts Receivable$253,412$191,144▼ $62,268
Cash and Non-Interest-Bearing Accounts$137,010$135,258▼ $1,752
Prepaid Expenses and Deferred Charges$11,867$11,447▼ $420
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
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$24,312,677$25,244,592▲ $931,915
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$705,839$796,440▲ $90,601
Accounts Payable and Accrued Expenses$4,565$0▼ $4,565
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$710,404$796,440▲ $86,036
Net Assets / Fund Balance
Total Net Assets Fund Balance$23,602,273$24,448,152▲ $845,879
Total Liabilities and Net Assets / Fund Balance$24,312,677$25,244,592▲ $931,915

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,261$1,261
Compensation and Service Providers
Top Officer Pay41st percentile

Board Members and Trustees

NameTitle
Dan MclaughlinTrustee
Leighton ArmstrongTrustee
Scott PetersonTrustee
Tracy TownerTrustee
Vern MarkleyTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,312,541
Investment Income
$384,543
Other Revenue
$0
Change in Net Assets
$1,200,076

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,697,084
Revenue Not Reported on Form 990
$-354,197
Total Revenue per Audited Statements
$2,342,887
Total Revenue per Form 990
$2,697,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$228,372
Salaries, Compensation, and Employee Benefits$24,789
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,243,847
Fees for Service Investment Mgmnt Fees---$158,771
Fees for Services Accounting---$37,800
Other Salaries and Wages---$22,656
Fees for Services Legal---$14,273
Insurance---$7,948
Occupancy---$5,952
Payroll Taxes---$2,133
Office Expenses---$1,516
Fees for Services Other---$1,500
Other Expenses---$529
Conferences and Meetings---$83
Total Functional Expenses$0$0$0$1,497,008

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,497,008
Total Expenses per Audited Statements$1,497,008
Total Expenses per Form 990$1,497,008
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Benefits Payable$796,440
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

Filer Name
VENTURA COUNTY DEPUTY SHERIFFS' ASSOCIATION
EIN
77-0377664
In Care Of
% RICK SHIMMEL
Phone
8056399218
Address
981 S Victoria Ave, ventura, CA 93003

Signing Officer

Name
Tracy Towner
Title
Chairperson
Phone
8056399218
Signed
2017-04-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Towner
Formed
1992
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
Preparer
Edmond Avaness CPA
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A:

“THE VENTURA COUNTY DEPUTY SHERIFFS' ASSOCIATION RETIREE MEDICAL REIMBURSEMENT PLAN WAS ESTABLISHED BY AGREEMENT BETWEEN THE VENTURA COUNTY DEPUTY SHERIFFS' ASSOCIATION AND THE COUNTY OF VENTURA UNDER WHICH THE COUNTY AGREED TO MAKE CONTRIBUTIONS TO A TRUST ESTABLISHED FOR THE PURPOSE OF FUNDING A RETIREE MEDICAL REIMBURSEMENT PLAN FOR ELIGIBLE PARTICIPANTS. PART VI, LINE 11B: FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES OF THE PLAN. UPON APPROVAL, IT IS SIGNED AND FILED. PART VI, LINE 12C: TRUSTEES ARE REQUiRED TO NOTIFY THE PLAN OF ANY CHANGES IN THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS. PART VI, LINE 15: MEMBERS OF THE BOARD OF TRUSTEES DO NOT RECEIVE COMPENSATION. THE ADMINISTRATORS OF THE PLAN RECEIVE COMPENSATION AND THE COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES. PART VI, LINE 19: THE TRUST DOCUMENT AND ANY OTHER GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE MAINTAINED AT THE TRUST OFFICE AND ARE AVAILABLE UPON REQUEST. ADDITIONALLY, COPIES OF FINANCIAL STATEMENTS ARE DISTRIBUTED TO THE TRUSTEES OF THE PLAN ON A REGULAR BASIS.”

Financial Statement Notes

PART X, LINE 2:

“The plan is tax-exempt under internal revenue code section 501(c)(9) and from the state of california under revenue and taxation code section 23701i; therefore, no provision is made for federal or state income taxes. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the plan and recognize a tax liablility if the plan has taken a tax position that more likely than not would not be sustained upon examintation by a tax authority. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix392 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04565
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt0253412
IRS990/AccountsReceivableGrp/EOYAmt0191144
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SEE SCHEDULE O
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt01243847
IRS990/BooksInCareOfDetail/PersonNm0RICK SHIMMEL
IRS990/BooksInCareOfDetail/PhoneNum08056399218
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0KITZMAN 981 S VICTORIA AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0ventura
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093003
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0137010
IRS990/CashNonInterestBearingGrp/EOYAmt0135258
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt083
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt01243847
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0384543
IRS990/CYOtherExpensesAmt0228372
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02312541
IRS990/CYRevenuesLessExpensesAmt01200076
IRS990/CYSalariesCompEmpBnftPaidAmt024789
IRS990/CYTotalExpensesAmt01497008
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02697084
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0SEE SCHEDULE O
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt037800
IRS990/FeesForServicesLegalGrp/TotalAmt014273
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt01500
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0158771
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0LEIGHTON ARMSTRONG
IRS990/Form990PartVIISectionAGrp/PersonNm1VERN MARKLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2DAN MCLAUGHLIN
IRS990/Form990PartVIISectionAGrp/PersonNm3SCOTT PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4TRACY TOWNER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-316372
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt010275025
IRS990/GrossReceiptsAmt013288481
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt07948
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0700915
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0700915
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt023368952
IRS990/InvestmentsPubTradedSecGrp/EOYAmt023641282
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01261
IRS990/LandBldgEquipCostOrOtherBssAmt01261
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt010591397
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt023602273
IRS990/NetAssetsOrFundBalancesEOYAmt024448152
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-316372
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-316372
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-354197
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt05952
IRS990/OfficeExpensesGrp/TotalAmt01516
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0529
IRS990/OtherLiabilitiesGrp/BOYAmt0705839
IRS990/OtherLiabilitiesGrp/EOYAmt0796440
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt022656
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0757714
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt02133
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011867
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011447
IRS990/PrincipalOfficerNm0TRACY TOWNER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02270058
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt142483
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02270058
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142483
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt01098595
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01396087
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0212475
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02266055
IRS990/PYRevenuesLessExpensesAmt02325278
IRS990/PYSalariesCompEmpBnftPaidAmt025794
IRS990/PYTotalExpensesAmt01336864
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03662142
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01200076
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt023602273
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt024448152
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0541436
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0507747
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01261
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01261
IRS990ScheduleD/ExpensesSubtotalAmt01497008
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-354197
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0796440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFITS PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0-354197
IRS990ScheduleD/RevenueSubtotalAmt02697084
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN IS TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(9) AND FROM THE STATE OF CALIFORNIA UNDER REVENUE AND TAXATION CODE SECTION 23701I; THEREFORE, NO PROVISION IS MADE FOR FEDERAL OR STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABLILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINTATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalExpensesPerForm990Amt01497008
IRS990ScheduleD/TotalLiabilityAmt0796440
IRS990ScheduleD/TotalRevenuePerForm990Amt02697084
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02342887
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01497008
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VENTURA COUNTY DEPUTY SHERIFFS' ASSOCIATION RETIREE MEDICAL REIMBURSEMENT PLAN WAS ESTABLISHED BY AGREEMENT BETWEEN THE VENTURA COUNTY DEPUTY SHERIFFS' ASSOCIATION AND THE COUNTY OF VENTURA UNDER WHICH THE COUNTY AGREED TO MAKE CONTRIBUTIONS TO A TRUST ESTABLISHED FOR THE PURPOSE OF FUNDING A RETIREE MEDICAL REIMBURSEMENT PLAN FOR ELIGIBLE PARTICIPANTS. PART VI, LINE 11B: FORM 990 IS DISTRIBUTED TO THE BOARD OF TRUSTEES OF THE PLAN. UPON APPROVAL, IT IS SIGNED AND FILED. PART VI, LINE 12C: TRUSTEES ARE REQUiRED TO NOTIFY THE PLAN OF ANY CHANGES IN THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS. PART VI, LINE 15: MEMBERS OF THE BOARD OF TRUSTEES DO NOT RECEIVE COMPENSATION. THE ADMINISTRATORS OF THE PLAN RECEIVE COMPENSATION AND THE COMPENSATION IS DETERMINED BY THE BOARD OF TRUSTEES. PART VI, LINE 19: THE TRUST DOCUMENT AND ANY OTHER GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE MAINTAINED AT THE TRUST OFFICE AND ARE AVAILABLE UPON REQUEST. ADDITIONALLY, COPIES OF FINANCIAL STATEMENTS ARE DISTRIBUTED TO THE TRUSTEES OF THE PLAN ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1 AND PART III, LINES 1 AND 4A:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SEE ATTACHED FOR A LIST OF CONTRIBUTING
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE COUNTY OF VENTURA
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH R, PART II - LIST OF CONTRIBUTING EMPLOYERS:
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02270058
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0% of wages
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0the county of ventura
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0s
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024312677
IRS990/TotalAssetsEOYAmt025244592
IRS990/TotalAssetsGrp/BOYAmt024312677
IRS990/TotalAssetsGrp/EOYAmt025244592
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt01497008
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0710404
IRS990/TotalLiabilitiesEOYAmt0796440
IRS990/TotalLiabilitiesGrp/BOYAmt0710404
IRS990/TotalLiabilitiesGrp/EOYAmt0796440
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt023602273
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt024448152
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02312541
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0384543
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02312541
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02697084
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024312677
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025244592
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0981 S VICTORIA AVE
IRS990/USAddress/CityNm0VENTURA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093003
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY TOWNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum08056399218
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VENTURA COUNTY DEPUTY SHERIFFS' ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0RETIREE MEDICAL REIMBURSEMENT PLAN
ReturnHeader/Filer/BusinessNameControlTxt0VENT
ReturnHeader/Filer/EIN0770377664
ReturnHeader/Filer/InCareOfNm0% RICK SHIMMEL
ReturnHeader/Filer/PhoneNum08056399218
ReturnHeader/Filer/USAddress/AddressLine1Txt0981 S Victoria Ave
ReturnHeader/Filer/USAddress/CityNm0ventura
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093003
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MILLER KAPLAN ARASE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04123 LANKERSHIM BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH HOLLYWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0916022828
ReturnHeader/PreparerPersonGrp/PhoneNum08187692010
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Edmond Avaness CPA
ReturnHeader/ReturnTs02017-04-20T17:50:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,244,592
Liabilities
$796,440
Net assets
$24,448,152
Revenue
$2,697,084
Expenses
$1,497,008
Net income
$1,200,076
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$45.6$2.18$43.4$3.11$2.61$0.50
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.6$2.13$39.4$5.00$2.52$2.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.8$1.83$45.0$5.03$2.19$2.85
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.0$1.69$35.3$7.36$2.19$5.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.9$1.39$33.5$3.41$2.02$1.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.9$1.12$30.8$3.88$1.91$1.98
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.8$0.87$28.0$3.35$1.53$1.82
2016Detailed filing. Detailed filing data is available for this year.$25.2$0.80$24.4$2.70$1.50$1.20
2016Summary only. Only limited summary data is available for this year.$25.2$0.80$24.4$2.70$1.50$1.20
2015Detailed filing. Detailed filing data is available for this year.$24.3$0.71$23.6$3.66$1.34$2.33
2014Summary only. Only limited summary data is available for this year.$22.6$0.67$22.0$5.28$1.25$4.03
2013Summary only. Only limited summary data is available for this year.$19.0$0.56$18.4$2.95$1.08$1.88
2012Summary only. Only limited summary data is available for this year.$16.3$0.48$15.8$2.73$0.77$1.95
2011Summary only. Only limited summary data is available for this year.$15.0$0.57$14.5$2.83$0.85$1.98