Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Preservation of Benefits Retiree Association
EIN 82-5045400 • 501(c)5 • Morgan Hill, CA
Profile
Protect and preserve members' retirement benefits.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on the latest valid filing.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Down$0
Down $53,461 (-100%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$0
Down $53,461 (-100%) from 2024
Revenue
Flat$0
Flat from 2024
Expenses
Up$53,461
Up $6,717 (+14%) from 2024
Net Income
Down-$53,461
Down $6,717 (-14%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $0
- Expenses
- $53,461
- Net income
- -$53,461
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to May 31, 2025
- Signed
- Jun 6, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $0
Mission and Program Overview
Mission
Protect and preserve members' retirement benefits.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Pursed remedy for employer's reduction in retirement benefits through litigation on behalf of the 20 members of the Preservation of Benefit Plan Retirees Association. The sole expense included the payment of the Court orders cost to the defendant in the lawsuit, the City of San Jose. | - | $53,461 |
| Monitored membership payment of dues to Association's attorney. | - | - |
| Provided information to Association members on progress of legal proceedings, opportunities of discussion, and review of related maters. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| George Rios | Board Director (Co-Leader) | - | $0 | - | - |
| Wayne Tanda | Board Director (Co-Leader) | - | $0 | - | - |
| Robert Wilson | Board Director (Treasurer) | - | $0 | - | - |
| Steve Turner | Board Director (Secretary) | - | $0 | - | - |
| Randal Turner | Board Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Preservation of Benefits Retiree Association
- EIN
- 82-5045400
- Phone
- 4087798707
- Address
- 1148 Deana Court, Morgan Hill, CA 95037
Signing Officer
- Name
- Wayne Tanda
- Title
- Board Member
- Phone
- 4087798707
- Signed
- 2025-06-06
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16
“Payment to the defendant in our lawsuit, the City of San Jose, for the full satisfaction of costs awarded by the Court, thereby ending all activities related to the Preservation of Benefit Retiree Association.”
Form 990-EZ, Part V, Line 36
“By resolution the membership of the PBPRA voted to dissolve the Association on May 29, 2025 because the organization had no purpose, no assets and no liabilities. The resolution was uploaded to this online submittal form, but it is not clear that the attachment is being sent as part of the online packet. If a copy of the resolution is required please advise.”
Raw XML Appendix150 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Wayne Tanda |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4087798707 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1148 Deana Court |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Morgan Hill |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95037 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 53461 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -53461 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 0 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 53461 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 53461 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 53461 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | George Rios |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Wayne Tanda |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Robert Wilson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Steve Turner |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Randal Turner |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Board Director (Co-leader) |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Board Director (Co-leader) |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Board Director (Treasurer) |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Board Director (Secretary) |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Board Director |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 53461 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Protect and preserve members' retirement benefits. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 0 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Pursed remedy for employer's reduction in retirement benefits through litigation on behalf of the 20 members of the Preservation of Benefit Plan Retirees Association. The sole expense included the payment of the Court orders cost to the defendant in the lawsuit, the City of San Jose. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Monitored membership payment of dues to Association's attorney. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | Provided information to Association members on progress of legal proceedings, opportunities of discussion, and review of related maters. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 53461 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 53461 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 53461 |
| IRS990EZ/TotalRevenueAmt | 0 | 0 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | $53,461 in cash was paid to the City of San Jose for the full satisfaction of the Court costs. |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | City of San Jose |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2025-02-28 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 946000419 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 53461 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | Local Government |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | Actual cost. |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 191 North First Street |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | San Jose |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 95113 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Payment to the defendant in our lawsuit, the City of San Jose, for the full satisfaction of costs awarded by the Court, thereby ending all activities related to the Preservation of Benefit Retiree Association. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | By resolution the membership of the PBPRA voted to dissolve the Association on May 29, 2025 because the organization had no purpose, no assets and no liabilities. The resolution was uploaded to this online submittal form, but it is not clear that the attachment is being sent as part of the online packet. If a copy of the resolution is required please advise. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part V, Line 36 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Wayne Tanda |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Board Member |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4087798707 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PRESERVATION OF BENEFITS RETIREE ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PRES |
| ReturnHeader/Filer/EIN | 0 | 825045400 |
| ReturnHeader/Filer/PhoneNum | 0 | 4087798707 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1148 Deana Court |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Morgan Hill |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95037 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2025-06-11T18:35:10-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.