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Nonprofiteer
← SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR

Form 990 for tax year 2025

Filed by SAN DIEGO UNIFIED SCHOOL DIST & S D EDN ASSN JOINT RETIREE MED BEN TR.

Totals

Total revenue
$3,936,773
Total expenses
$2,981,948
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$3,546,968
Investment income
$389,805
Other revenue
$0
Total assets, end of year
$12,927,549
Total liabilities, end of year
$5,416
Net assets or fund balances, end of year
$12,922,133
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: Contributions

    total $3,546,968 · related or exempt $3,546,968

  • 3 · Investment income

    total $389,805 · unrelated business $389,805

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $2,858,495

  • 11b · Fees: legal

    total $1,207

  • 11c · Fees: accounting

    total $18,795

  • 11f · Fees: investment management

    total $36,522

  • 11g · Fees: other

    total $39,600

  • 23 · Insurance

    total $5,469

  • 24a · Other expenses: Trustee Training

    total $20,585

  • 24b · Other expenses: Dues & Filing Fees

    total $1,275

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $4,008,255 · end of year $4,759,396

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,090 · end of year $6,516

  • 11 · Investments: publicly traded securities

    beginning of year $7,432,979 · end of year $8,161,637

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,783 · end of year $5,416

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $11,445,541 · end of year $12,922,133

Mission and programs · 2025

Mission

To accumulate contributions from the San Diego Unified School District in order to provide, in whole or in part, health and welfare benefit premium credits to the Trust's beneficiaries: Eligible Retired and Laid Off Unit Members.

Activities or mission (Part I)

To provide health and welfare benefit premium credits to the Trust's beneficiaries.

  • The trust is a joint employee welfare benefits trust between the San Diego Unified School District and the San Diego Education Association whereby the trust accumulates contributions from the District in order to provide, in whole or in part, health and welfare benefit premium credits to eligible retired and laid off unit members.

As filed on the 2025 return.

Listed in Part VII

  • Morgan Thornberry

    Trustee

    Total calculated
    $165,316
    From this org
    $0
    From related orgs
    $165,316
    Other
    $0
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $141,816 related
    Bonus
    $0
    Other
    $0 + $23,500 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $165,316 related

  • Alicia Rolfe

    Co-Chair

    Total calculated
    $232,008
    From this org
    $0
    From related orgs
    $183,120
    Other
    $48,888
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $183,120 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $19,800 related
    Nontaxable benefits
    $0 + $29,088 related
    Filer's total
    $0 + $232,008 related

  • Ron Reese

    Co-Chair

    Total calculated
    $168,171
    From this org
    $0
    From related orgs
    $126,456
    Other
    $41,715
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $126,456 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $12,927 related
    Nontaxable benefits
    $0 + $28,788 related
    Filer's total
    $0 + $168,171 related

  • Nguyen Phan

    Trustee

    Total calculated
    $151,450
    From this org
    $0
    From related orgs
    $151,450
    Other
    $0
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $151,450 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $151,450 related

  • Curtis Walker

    Trustee

    Total calculated
    $162,707
    From this org
    $0
    From related orgs
    $133,619
    Other
    $29,088
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $121,652 related
    Bonus
    $0
    Other
    $0 + $11,967 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $29,088 related
    Filer's total
    $0 + $162,707 related

  • Dana Cherony

    Trustee

    Total calculated
    $204,558
    From this org
    $0
    From related orgs
    $152,167
    Other
    $52,391
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $152,167 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $41,591 related
    Nontaxable benefits
    $0 + $10,800 related
    Filer's total
    $0 + $204,558 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2025
Filed
17 September 2026
IRS schema version
2025v4.2
Source object
202612609349300641

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