Civic Intelligence

Gswc Retiree Medical Trust

EIN 95-7044043 • 501(c)9 • San Dimas, CA

Profile

Provide health and welfare benefits for retired employees and their dependents

Attn Tax Dept 630 E Foothill BlvdSan Dimas, CA 91773-1207

n/A

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.20x

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

501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

77th percentile

28%

Higher net margin than 77% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$1,799

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

37%

Faster revenue growth than 88% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$10,164,814

Up $1,078,223 (+12%) from 2023

Liabilities

Up

$192,998

Up $120,294 (+165%) from 2023

Net Assets

Up

$9,971,816

Up $957,929 (+11%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin77th percentile

Revenue

Up

$952,463

Up $257,821 (+37%) from 2023

Expenses

Up

$683,623

Up $59,909 (+9.6%) from 2023

Net Income

Up

$268,840

Up $197,912 (+279%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

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

$15M$10M$5.0M$0Assets 2008: $4,395,758Liabilities 2008: $137,027Net Assets 2008: $4,258,7312008Assets 2009: $5,391,294Liabilities 2009: $190,785Net Assets 2009: $5,200,5092009Assets 2010: $6,177,326Liabilities 2010: $299,803Net Assets 2010: $5,877,5232010Assets 2013: $7,888,500Liabilities 2013: $152,904Net Assets 2013: $7,735,5962013Assets 2014: $8,563,790Liabilities 2014: $100,737Net Assets 2014: $8,463,0532014Assets 2015: $8,466,887Liabilities 2015: $236,075Net Assets 2015: $8,230,8122015Assets 2016: $8,248,072Liabilities 2016: $184,629Net Assets 2016: $8,063,4432016Assets 2017: $8,524,061Liabilities 2017: $113,759Net Assets 2017: $8,410,3022017Assets 2018: $7,612,480Liabilities 2018: $76,387Net Assets 2018: $7,536,0932018Assets 2019: $8,432,075Liabilities 2019: $46,727Net Assets 2019: $8,385,3482019Assets 2020: $9,074,786Liabilities 2020: $31,414Net Assets 2020: $9,043,3722020Assets 2021: $10,067,155Liabilities 2021: $36,457Net Assets 2021: $10,030,6982021Assets 2022: $8,065,035Liabilities 2022: $68,186Net Assets 2022: $7,996,8492022Assets 2023: $9,086,591Liabilities 2023: $72,704Net Assets 2023: $9,013,8872023Assets 2024: $10,164,814Liabilities 2024: $192,998Net Assets 2024: $9,971,8162024

Highlighted filing

2024

Assets$10,164,814
Liabilities$192,998
Net Assets$9,971,816
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

$2.0M$1.5M$1.0M$500K$0Revenue 2008: $769,286Expenses 2008: $490,803Net Income 2008: $278,4832008Revenue 2009: $733,183Expenses 2009: $467,161Net Income 2009: $266,0222009Revenue 2010: $982,675Expenses 2010: $532,875Net Income 2010: $449,8002010Revenue 2013: $1,148,227Expenses 2013: $663,068Net Income 2013: $485,1592013Revenue 2014: $781,979Expenses 2014: $573,756Net Income 2014: $208,2232014Revenue 2015: $846,416Expenses 2015: $651,500Net Income 2015: $194,9162015Revenue 2016: $1,062,495Expenses 2016: $918,751Net Income 2016: $143,7442016Revenue 2017: $1,361,504Expenses 2017: $973,876Net Income 2017: $387,6282017Revenue 2018: $1,577,018Expenses 2018: $941,131Net Income 2018: $635,8872018Revenue 2019: $1,637,706Expenses 2019: $951,576Net Income 2019: $686,1302019Revenue 2020: $1,252,179Expenses 2020: $773,506Net Income 2020: $478,6732020Revenue 2021: $812,797Expenses 2021: $670,057Net Income 2021: $142,7402021Revenue 2022: $764,299Expenses 2022: $667,970Net Income 2022: $96,3292022Revenue 2023: $694,642Expenses 2023: $623,714Net Income 2023: $70,9282023Revenue 2024: $952,463Expenses 2024: $683,623Net Income 2024: $268,8402024

Highlighted filing

2024

Revenue$952,463
Expenses$683,623
Net Income$268,840
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$10,164,814
Liabilities
$192,998
Net assets
$9,971,816
Revenue
$952,463
Expenses
$683,623
Net income
$268,840
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$0.19$9.97$0.95$0.68$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.09$0.07$9.01$0.69$0.62$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.07$0.07$8.00$0.76$0.67$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$0.04$10.0$0.81$0.67$0.14
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.07$0.03$9.04$1.25$0.77$0.48
2019Summary only. Only limited summary data is available for this year.$8.43$0.05$8.39$1.64$0.95$0.69
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.61$0.08$7.54$1.58$0.94$0.64
2017Summary only. Only limited summary data is available for this year.$8.52$0.11$8.41$1.36$0.97$0.39
2016Summary only. Only limited summary data is available for this year.$8.25$0.18$8.06$1.06$0.92$0.14
2015Summary only. Only limited summary data is available for this year.$8.47$0.24$8.23$0.85$0.65$0.19
2014Summary only. Only limited summary data is available for this year.$8.56$0.10$8.46$0.78$0.57$0.21
2013Summary only. Only limited summary data is available for this year.$7.89$0.15$7.74$1.15$0.66$0.49
2010Summary only. Only limited summary data is available for this year.$6.18$0.30$5.88$0.98$0.53$0.45
2009Summary only. Only limited summary data is available for this year.$5.39$0.19$5.20$0.73$0.47$0.27
2008Summary only. Only limited summary data is available for this year.$4.40$0.14$4.26$0.77$0.49$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.2
Gross Receipts
$1,619,306
Mission and Program Overview

Mission

Provide health and welfare benefits for retired employees and their dependents

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,889,929$10,053,621▲ $1,163,692
Rtn Earn Endowment Incm Other Fnds$9,013,887$9,971,816▲ $957,929
Savings and Temporary Cash Investments$178,414$91,261▼ $87,153
Total Assets$9,086,591$10,164,814▲ $1,078,223
Other Assets Total$18,248$19,932▲ $1,684
Liabilities
Other Liabilities$72,704$192,998▲ $120,294
Total Liabilities$72,704$192,998▲ $120,294
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,013,887$9,971,816▲ $957,929
Total Liabilities and Net Assets / Fund Balance$9,086,591$10,164,814▲ $1,078,223

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$477--
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleBaseTotal
Principal Bank - Pcs TaxTrustee$1,799$1,799

Board Members and Trustees

NameTitle
Bryan K SwitzerPlan Administrator
Denise L KrugerPlan Administrator
Eva G TangPlan Administrator
Gladys M FarrowPlan Administrator
Robert J SprowlsPlan Administrator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$253,326
Investment Income
$699,137
Other Revenue
$0
Change in Net Assets
$268,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$293,856
Salaries, Compensation, and Employee Benefits$1,799
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$387,968--$387,968
Other Expenses$13,238--$13,238
Current Officers, Directors, Trustees, and Key Employees$1,799--$1,799
Total Functional Expenses$683,623$0$0$683,623
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$116,271
Income Taxes Payable$67,262
Accrued Administration Expense$8,564
Insurance Premiums, Postretirement$901
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI (governance and Management Disclosure)

“AS AN IRC 501(c)(9) VEBA, THE ORGANIZATION IS CONSIDERED TO BE CONTROLLED BY THE INDEPENDENT TRUSTEE, PRINCIPAL BANK - PCS TAX, PURSUANT TO TREASURY REGULATION SEC. 1.501(c)(9)-2(c)(3)(iii).”

Form 990, Page 6, Part VI, Line 11-description of Process for Review

“The form 990 was prepared by a public accounting firm”

Explanation for Form 990, Page 6, Part VI, Line 9

“Principal bank - pcs tax, po box 10316, des moines, ia 50306”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Gswc Retiree Medical Trust
EIN
95-7044043
Phone
6025620883
Address
ATTN TAX DEPT 630 E FOOTHILL BLVD, SAN DIMAS, CA 91773-1207

Signing Officer

Name
Principal Bank - Pcs Tax
Title
Trustee
Phone
6025620883
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Principal Bank - Pcs Tax
Formed
1995
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
301 GRANT STREET 45TH FLOOR, PITTSBURGH, PA 15219
Preparer
Laura B Strobel
Phone
4123556000
Supplemental Narrative

Financial Statement Notes

Schedule D Part X Continued

“requirements of the IRC, and has concluded that, at December 31, 2024, and December 31, 2023, there are no uncertain tax liabilities (or assets) for which recognition or disclosure is required in the financial statements.”

Explanation for Schedule D, Part X

“The notes to the financial statements include the following disclosure with respect to FIN 48: GAAP requires plan management to evaluate uncertain tax positions taken, or planned to be taken, by the Plan, and for the Plan's Trusts to recognize a tax liability (or asset) if such a position is not "more likely than not" to be sustained upon examination by taxing authorities, either with respect to the Trusts' exemption status or the non-union trust's UBIT. The Plan and its Trusts are subject to routine audits by taxing authorities. The federal UBIT returns for 2019-2021 remain subject to examination by the IRS, and the state UBIT returns for 2018-2021 remain subject to examination by the California Franchise Tax Board. There are currently no examinations in progress. The Plan administrator believes that the Plan and its Trusts are designed and are currently being operated in compliance with the applicable”

Raw XML Appendix348 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE HEALTH AND WELFARE BENEFITS FOR RETIRED EMPLOYEES AND THEIR DEPENDENTS
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt0387968
IRS990/BenefitsToMembersGrp/TotalAmt0387968
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IRS990/BooksInCareOfDetail/PhoneNum06025620883
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 10316
IRS990/BooksInCareOfDetail/USAddress/CityNm0DES MOINES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050306
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt01799
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt01799
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt0387968
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0699137
IRS990/CYOtherExpensesAmt0293856
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0253326
IRS990/CYRevenuesLessExpensesAmt0268840
IRS990/CYSalariesCompEmpBnftPaidAmt01799
IRS990/CYTotalExpensesAmt0683623
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0952463
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE GSWC RETIREE MEDICAL TRUST IS A TRUST THAT SUPPORTS AND FUNDS RETIREE MEDICAL BENEFITS UNDER THE GSWC WELFARE BENEFITS PLAN FOR ACTIVE AND RETIRED EMPLOYEES AND THEIR DEPENDENTS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0387968
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT J SPROWLS
IRS990/Form990PartVIISectionAGrp/PersonNm1EVA G TANG
IRS990/Form990PartVIISectionAGrp/PersonNm2DENISE L KRUGER
IRS990/Form990PartVIISectionAGrp/PersonNm3GLADYS M FARROW
IRS990/Form990PartVIISectionAGrp/PersonNm4BRYAN K SWITZER
IRS990/Form990PartVIISectionAGrp/PersonNm5PRINCIPAL BANK - PCS TAX
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51799
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PLAN ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PLAN ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PLAN ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PLAN ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PLAN ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0466527
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01133370
IRS990/GrossReceiptsAmt01619306
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0232610
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt0232610
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt08889929
IRS990/InvestmentsPubTradedSecGrp/EOYAmt010053621
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0666843
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt09013887
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IRS990/NetUnrelatedBusTxblIncmAmt0600770
IRS990/NetUnrlzdGainsLossesInvstAmt0689089
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt018248
IRS990/OtherAssetsTotalGrp/EOYAmt019932
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc1FEDERAL AND STATE INCOME TAX EXPENS
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt067436
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IRS990/OtherLiabilitiesGrp/BOYAmt072704
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IRS990/PartialLiquidationInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0446156
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IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt09013887
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0178414
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt019455
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1477
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0EMPLOYEE CONTRIBUTIONS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ACCRUED INCOME
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0901
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2116271
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt367262
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INSURANCE PREMIUMS, POSTRETIREMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED ADMINISTRATION EXPENSE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3INCOME TAXES PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0requirements of the IRC, and has concluded that, at December 31, 2024, and December 31, 2023, there are no uncertain tax liabilities (or assets) for which recognition or disclosure is required in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The notes to the financial statements include the following disclosure with respect to FIN 48: GAAP requires plan management to evaluate uncertain tax positions taken, or planned to be taken, by the Plan, and for the Plan's Trusts to recognize a tax liability (or asset) if such a position is not "more likely than not" to be sustained upon examination by taxing authorities, either with respect to the Trusts' exemption status or the non-union trust's UBIT. The Plan and its Trusts are subject to routine audits by taxing authorities. The federal UBIT returns for 2019-2021 remain subject to examination by the IRS, and the state UBIT returns for 2018-2021 remain subject to examination by the California Franchise Tax Board. There are currently no examinations in progress. The Plan administrator believes that the Plan and its Trusts are designed and are currently being operated in compliance with the applicable
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D PART X CONTINUED
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1EXPLANATION FOR SCHEDULE D, PART X
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IRS990ScheduleD/TotalLiabilityAmt0192998
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AS AN IRC 501(c)(9) VEBA, THE ORGANIZATION IS CONSIDERED TO BE CONTROLLED BY THE INDEPENDENT TRUSTEE, PRINCIPAL BANK - PCS TAX, PURSUANT TO TREASURY REGULATION SEC. 1.501(c)(9)-2(c)(3)(iii).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PREPARED BY A PUBLIC ACCOUNTING FIRM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRINCIPAL BANK - PCS TAX, PO BOX 10316, DES MOINES, IA 50306
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI (GOVERNANCE AND MANAGEMENT DISCLOSURE)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0PRINCIPAL BANK - PCS TAX
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GSWC RETIREE MEDICAL TRUST
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 GRANT STREET 45TH FLOOR
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA B STROBEL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-06T10:01:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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