Civic Intelligence

Nat Peace Officer and Ff Assoc Trust Long Term Care Trust

EIN 92-6035811 • 501(c)5 • Jackson, CA

Revoked

Profile

Provide long-term care and death benefits to plan members

Revocation date: Nov 15, 2010

255 Scottsville BlvdJackson, CA 95642

n/A

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Net Margin

93rd percentile

66%

Higher net margin than 93% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Top Officer Pay

14th percentile

$17,750

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

$100M-$250M nonprofits • Source year 2024

Asset Growth

80th percentile

15%

Faster asset growth than 80% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-0.2%

Faster revenue growth than 26% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$181,532,285

Up $22,998,994 (+15%) from 2023

Liabilities

Up

$42,637

Up $33,923 (+389%) from 2023

Net Assets

Up

$181,489,648

Up $22,965,071 (+14%) from 2023

Revenue

Down

$17,110,331

Down $34,989 (-0.2%) from 2023

Expenses

Up

$5,824,655

Up $685,437 (+13%) from 2023

Net Income

Down

$11,285,676

Down $720,426 (-6.0%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2012: $46,528,836Liabilities 2012: $17,952,024Net Assets 2012: $28,576,8122012Assets 2013: $55,482,221Liabilities 2013: $19,681,156Net Assets 2013: $35,801,0652013Assets 2014: $68,215,207Liabilities 2014: $42,250,943Net Assets 2014: $25,964,2642014Assets 2015: $74,922,302Liabilities 2015: $44,128,410Net Assets 2015: $30,793,8922015Assets 2016: $78,336,535Liabilities 2016: $39,495,868Net Assets 2016: $38,840,6672016Assets 2017: $93,733,668Liabilities 2017: $46,190,113Net Assets 2017: $47,543,5552017Assets 2018: $106,339,922Liabilities 2018: $58,166,552Net Assets 2018: $48,173,3702018Assets 2019: $119,665,274Liabilities 2019: $69,297,611Net Assets 2019: $50,367,6632019Assets 2020: $129,311,343Liabilities 2020: $92,850,439Net Assets 2020: $36,460,9042020Assets 2021: $163,407,395Liabilities 2021: $18,495Net Assets 2021: $163,388,9002021Assets 2022: $142,757,210Liabilities 2022: $17,059Net Assets 2022: $142,740,1512022Assets 2023: $158,533,291Liabilities 2023: $8,714Net Assets 2023: $158,524,5772023Assets 2024: $181,532,285Liabilities 2024: $42,637Net Assets 2024: $181,489,6482024

Highlighted filing

2024

Assets$181,532,285
Liabilities$42,637
Net Assets$181,489,648

Operations Trend

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

$40M$20M$0-$20MExpenses 2012: $3,157,7132012Expenses 2013: $3,370,7332013Revenue 2014: $11,072,533Expenses 2014: $4,399,221Net Income 2014: $6,673,3122014Revenue 2015: $13,146,365Expenses 2015: $5,152,936Net Income 2015: $7,993,4292015Revenue 2016: $8,468,743Expenses 2016: $4,000,511Net Income 2016: $4,468,2322016Revenue 2017: $13,156,725Expenses 2017: $3,744,135Net Income 2017: $9,412,5902017Revenue 2018: $19,015,030Expenses 2018: $3,500,865Net Income 2018: $15,514,1652018Revenue 2019: $14,598,062Expenses 2019: $13,465,655Net Income 2019: $1,132,4072019Revenue 2020: $15,255,620Expenses 2020: $28,377,170Net Income 2020: -$13,121,5502020Revenue 2021: $24,475,205Expenses 2021: $4,397,912Net Income 2021: $20,077,2932021Revenue 2022: $20,266,397Expenses 2022: $5,110,079Net Income 2022: $15,156,3182022Revenue 2023: $17,145,320Expenses 2023: $5,139,218Net Income 2023: $12,006,1022023Revenue 2024: $17,110,331Expenses 2024: $5,824,655Net Income 2024: $11,285,6762024

Highlighted filing

2024

Revenue$17,110,331
Expenses$5,824,655
Net Income$11,285,676

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 16, 2025
Return Version
2023v6.0
Gross Receipts
$105,632,484
Mission and Program Overview

Mission

Provide long-term care and death benefits to plan members

Provide long-term care and death benefits to plan members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$158,524,577$181,489,648▲ $22,965,071
Investments in Publicly Traded Securities$144,542,009$167,890,507▲ $23,348,498
Investments Other Securities$9,977,294$9,225,511▼ $751,783
Savings and Temporary Cash Investments$3,746,575$4,146,071▲ $399,496
Cash and Non-Interest-Bearing Accounts$267,413$270,196▲ $2,783
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$158,533,291$181,532,285▲ $22,998,994
Liabilities
Accounts Payable and Accrued Expenses$8,714$42,637▲ $33,923
Total Liabilities$8,714$42,637▲ $33,923
Net Assets / Fund Balance
Total Net Assets Fund Balance$158,524,577$181,489,648▲ $22,965,071
Total Liabilities and Net Assets / Fund Balance$158,533,291$181,532,285▲ $22,998,994

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$9,225,511--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darin RyburnTrusteePT$17,750$17,750
Dennis CampanaleCo-CFO-$14,500$14,500
Erick MattsonCo-chairman-$8,750$8,750
Joe ChirilloCo-CFO-$4,250$4,250
Dave BoffiCo-chairman-$3,500$3,500
Mario YagodaCo-secretary-$3,500$3,500
Nick FaraclasCo-secretary-$3,000$3,000
Steve SandeferTrustee-$3,000$3,000
Aimee NewTrustee-$2,000$2,000
Gene DangelTrustee-$2,000$2,000
Jerry HallTrustee-$2,000$2,000
Kevin MickelsonTrustee (thru 09/23)-$2,000$2,000

Board Members and Trustees

NameTitle
Kenneth EhrmanTrustee (as of 04/24)

Highest Paid Contractors

ContractorServicesLocationCompensation
California Public Safety AdministratorsAdministration255 SCOTTSVILLE BLVD, Jackson, CA 95642$1,312,512
Wells Fargo Clearing Services LLCInvestment ManagementONE NORTH JEFFERSON AVE, St Louis, MO 63103$889,433
Risk Strategies Consulting - UhasActuary1350 OLD BAYSHORE HWY SUITE 125, Burlingame, CA 94010$131,190
Wells Fargo BankCustodianPO BOX 6995, Portland, OR 97228$117,655
Heroik MediaIt Services412 DIXIE VIEW, Red Knoxville, TN 37934$108,003
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,003,058
Investment Income
$8,107,273
Other Revenue
$0
Change in Net Assets
$11,285,676

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,523,827
Revenue Not Reported on Financial Statements
$586,504
Revenue Not Reported on Form 990
$11,333,073
Other Revenue Adjustments
$-346,322
Total Revenue per Audited Statements
$27,856,900
Total Revenue per Form 990
$17,110,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,176,352
Salaries, Compensation, and Employee Benefits$66,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,582,053
Fees for Services Management---$1,281,433
Fees for Service Investment Mgmnt Fees---$932,826
Fees for Services Other---$230,793
Fees for Services Accounting---$189,255
Information Technology---$155,835
Office Expenses---$117,655
Current Officers, Directors, Trustees, and Key Employees---$66,250
Fees for Services Legal---$64,422
Insurance---$56,225
All Other Expenses---$51,462
Other Expenses---$50,549
Conferences and Meetings---$45,897
Total Functional Expenses$0$0$0$5,824,655

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,824,655
Expenses per Audited Statements$4,891,829
Total Expenses per Audited Statements$4,891,829
Expenses Not Reported on Financial Statements$932,826
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The california law enforcement association and the california association of professional firefighters both have certain rights in the governance of the trust.

Form 990, Part VI, Section A, Line 7A

The plan's trustees are the executive committee members of california law enforcement association (clea) and the executive committee members of california association of professional firefighters (capf), as elected by the associations. Half of these trustees are from clea and half are from capf in a 50/50 split.

Form 990, Part VI, Section A, Line 7B

The trustees and trustors reserve the right at any time and from time to time to amend in whole or in part any or all of the provisions of the trust document.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed internally by tpa - cpsa accounting staff and a principal of the administration firm. After that review, the form is provided to the trustees via the president and cfos for review and signature.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy covers trustees, committee members, board members, or administrative staff. In connection with any actual or possible conflict of interest, a covered person must disclose the existence of the financial interest and disclose all material facts to the trustees. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the trustee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining trustees shall decide if a conflict of interest exists and, when appropriate, investigate alternatives to the proposed transaction or arrangement. After an opportunity to fully discuss the matter, the trustees shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. Proceedings related to conflicts of interest will be documented in the meeting minutes or as otherwise appropriate.

Form 990, Part VI, Section C, Line 19

The trust does not make its governing documents, conflict of interest policy, or financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
National Peace Officers
EIN
92-6035811
Phone
2092333971
Address
255 SCOTTSVILLE BLVD, JACKSON, CA 95642

Signing Officer

Name
Joe Chirillo
Title
CFO
Phone
2092333971
Signed
2025-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Boffi
Formed
2003
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
0

Preparer

Firm
Moss Adams Llp
Address
2882 PROSPECT PARK DR STE 300, RANCHO CORDOVA, CA 95670
Preparer
Amy L Hendley
Phone
9165038100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Ubi from partnership investments 346,322.

Financial Statement Notes

PART X, LINE 2:

U.s. Gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability or asset if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Plan management has determined that as of june 30, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition or disclosure in the financial statements. The plan is subject to routine audits by taxing authorities; however, there are no audits for any tax periods in progress.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Ubi from partnership investments -346,322.

Raw XML AppendixShowing 400 of 416 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt08714
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt042637
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE LONG-TERM CARE AND DEATH BENEFITS TO PLAN MEMBERS.
IRS990/AllOtherExpensesGrp/TotalAmt051462
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt02582053
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CALIFORNIA PUBLIC SAFETY ADMINISTRATORS INC
IRS990/BooksInCareOfDetail/PhoneNum02092333971
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0255 SCOTTSVILLE BLVD
IRS990/BooksInCareOfDetail/USAddress/CityNm0JACKSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095642
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0158524577
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0181489648
IRS990/CashNonInterestBearingGrp/BOYAmt0267413
IRS990/CashNonInterestBearingGrp/EOYAmt0270196
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt06
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt066250
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt045897
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01312512
IRS990/ContractorCompensationGrp/CompensationAmt1889433
IRS990/ContractorCompensationGrp/CompensationAmt2131190
IRS990/ContractorCompensationGrp/CompensationAmt3117655
IRS990/ContractorCompensationGrp/CompensationAmt4108003
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0255 SCOTTSVILLE BLVD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1ONE NORTH JEFFERSON AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt21350 OLD BAYSHORE HWY SUITE 125
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3PO BOX 6995
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt4412 DIXIE VIEW
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0JACKSON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1ST LOUIS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2BURLINGAME
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3PORTLAND
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4RED KNOXVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3OR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4TN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd095642
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd163103
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd294010
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd397228
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd437934
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0CALIFORNIA PUBLIC SAFETY ADMINISTRATORS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1WELLS FARGO CLEARING SERVICES LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2RISK STRATEGIES CONSULTING - UHAS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3WELLS FARGO BANK
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4HEROIK MEDIA
IRS990/ContractorCompensationGrp/ServicesDesc0ADMINISTRATION
IRS990/ContractorCompensationGrp/ServicesDesc1INVESTMENT MANAGEMENT
IRS990/ContractorCompensationGrp/ServicesDesc2ACTUARY
IRS990/ContractorCompensationGrp/ServicesDesc3CUSTODIAN
IRS990/ContractorCompensationGrp/ServicesDesc4IT SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt02582053
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08107273
IRS990/CYOtherExpensesAmt03176352
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt09003058
IRS990/CYRevenuesLessExpensesAmt011285676
IRS990/CYSalariesCompEmpBnftPaidAmt066250
IRS990/CYTotalExpensesAmt05824655
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt017110331
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDE LONG-TERM CARE AND DEATH BENEFITS TO PLAN MEMBERS. THERE ARE APPROXIMATELY 12,103 ACTIVE MEMBERS AND 61 RECEIVED LONG TERM CARE AND/OR DEATH BENEFITS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt0189255
IRS990/FeesForServicesLegalGrp/TotalAmt064422
IRS990/FeesForServicesManagementGrp/TotalAmt01281433
IRS990/FeesForServicesOtherGrp/TotalAmt0230793
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0932826
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/PersonNm0DARIN RYBURN
IRS990/Form990PartVIISectionAGrp/PersonNm1DENNIS CAMPANALE
IRS990/Form990PartVIISectionAGrp/PersonNm2ERICK MATTSON
IRS990/Form990PartVIISectionAGrp/PersonNm3JOE CHIRILLO
IRS990/Form990PartVIISectionAGrp/PersonNm4MARIO YAGODA
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVE BOFFI
IRS990/Form990PartVIISectionAGrp/PersonNm6NICK FARACLAS
IRS990/Form990PartVIISectionAGrp/PersonNm7STEVE SANDEFER
IRS990/Form990PartVIISectionAGrp/PersonNm8GENE DANGEL
IRS990/Form990PartVIISectionAGrp/PersonNm9JERRY HALL
IRS990/Form990PartVIISectionAGrp/PersonNm10KEVIN MICKELSON
IRS990/Form990PartVIISectionAGrp/PersonNm11AIMEE NEW
IRS990/Form990PartVIISectionAGrp/PersonNm12KENNETH EHRMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt017750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt114500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt28750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt34250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt43500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt53500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt63000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt73000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt82000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt92000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt102000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt112000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CO-CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2CO-CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3CO-CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt4CO-SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5CO-CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6CO-SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE (THRU 09/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE (AS OF 04/24)
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt02512552
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt091034705
IRS990/GrossReceiptsAmt0105632484
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0155835
IRS990/InsuranceGrp/TotalAmt056225
IRS990/InvestmentIncomeGrp/ExclusionAmt05941043
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05594721
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt0-346322
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt09977294
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt09225511
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0144542009
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0167890507
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt088522153
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE LONG-TERM CARE AND DEATH BENEFITS TO PLAN MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0158524577
IRS990/NetAssetsOrFundBalancesEOYAmt0181489648
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02512552
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02512552
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt011333073
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0117655
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0346322
IRS990/OtherExpensesGrp/Desc0POLITICAL MONITORING
IRS990/OtherExpensesGrp/TotalAmt050549
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DAVID BOFFI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09003058
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09003058
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt02311098
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08420834
IRS990/PYOtherExpensesAmt02703068
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt08724486
IRS990/PYRevenuesLessExpensesAmt012006102
IRS990/PYSalariesCompEmpBnftPaidAmt0125052
IRS990/PYTotalExpensesAmt05139218
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt017145320
IRS990/ReconcilationRevenueExpnssAmt011285676
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03746575
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04146071
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0932826
IRS990ScheduleD/ExpensesSubtotalAmt04891829
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0932826
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0932826
IRS990ScheduleD/NetUnrealizedGainsInvstAmt011333073
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-346322
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt09225511
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt011333073
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0586504
IRS990ScheduleD/RevenueSubtotalAmt016523827
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. PLAN MANAGEMENT HAS DETERMINED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UBI FROM PARTNERSHIP INVESTMENTS -346,322.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt09225511
IRS990ScheduleD/TotalExpensesPerForm990Amt05824655
IRS990ScheduleD/TotalRevenuePerForm990Amt017110331
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt027856900
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04891829
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CALIFORNIA LAW ENFORCEMENT ASSOCIATION AND THE CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS BOTH HAVE CERTAIN RIGHTS IN THE GOVERNANCE OF THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PLAN'S TRUSTEES ARE THE EXECUTIVE COMMITTEE MEMBERS OF CALIFORNIA LAW ENFORCEMENT ASSOCIATION (CLEA) AND THE EXECUTIVE COMMITTEE MEMBERS OF CALIFORNIA ASSOCIATION OF PROFESSIONAL FIREFIGHTERS (CAPF), AS ELECTED BY THE ASSOCIATIONS. HALF OF THESE TRUSTEES ARE FROM CLEA AND HALF ARE FROM CAPF IN A 50/50 SPLIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUSTEES AND TRUSTORS RESERVE THE RIGHT AT ANY TIME AND FROM TIME TO TIME TO AMEND IN WHOLE OR IN PART ANY OR ALL OF THE PROVISIONS OF THE TRUST DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED INTERNALLY BY TPA - CPSA ACCOUNTING STAFF AND A PRINCIPAL OF THE ADMINISTRATION FIRM. AFTER THAT REVIEW, THE FORM IS PROVIDED TO THE TRUSTEES VIA THE PRESIDENT AND CFOS FOR REVIEW AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY COVERS TRUSTEES, COMMITTEE MEMBERS, BOARD MEMBERS, OR ADMINISTRATIVE STAFF. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, A COVERED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE TRUSTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING TRUSTEES SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS AND, WHEN APPROPRIATE, INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER AN OPPORTUNITY TO FULLY DISCUSS THE MATTER, THE TRUSTEES SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST WILL BE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TRUST DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UBI FROM PARTNERSHIP INVESTMENTS 346,322.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0158533291
IRS990/TotalAssetsEOYAmt0181532285
IRS990/TotalAssetsGrp/BOYAmt0158533291
IRS990/TotalAssetsGrp/EOYAmt0181532285
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt05824655
IRS990/TotalGrossUBIAmt0-346322
IRS990/TotalLiabilitiesBOYAmt08714
IRS990/TotalLiabilitiesEOYAmt042637
IRS990/TotalLiabilitiesGrp/BOYAmt08714
IRS990/TotalLiabilitiesGrp/EOYAmt042637
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0158524577
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0181489648
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt09003058
IRS990/TotalReportableCompFromOrgAmt066250
IRS990/TotalRevenueGrp/ExclusionAmt08453595
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09003058
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt017110331
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-346322
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0158533291
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181532285
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0255 SCOTTSVILLE BLVD
IRS990/USAddress/CityNm0JACKSON
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095642
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE CHIRILLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum02092333971
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL PEACE OFFICERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND FIRE FIGHTERS ASSOCIATION TRUST
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0926035811
ReturnHeader/Filer/PhoneNum02092333971
ReturnHeader/Filer/USAddress/AddressLine1Txt0255 SCOTTSVILLE BLVD
ReturnHeader/Filer/USAddress/CityNm0JACKSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.