2024-10-24T17:03:06-07:00 2023-12-31 880400174 BERRY & COMPANY CPA'S LTD 7030 SMOKE RANCH RD LAS VEGAS NV 89128 990 2023-01-01 880244888 CLARK COUNTY FIREFIGHTERS LOCAL 1908 SEC FUND CLAR 8007773575 6200 W CHARLESTON BLVD LAS VEGAS NV 89146 BRIAN PERRY TRUSTEE 8007773575 2024-10-24 true true DAVID S BERRY CPA P01416024 7025150408 2023 2024-10-15 13:58:12Z BRIAN PERRY 6200 W CHARLESTON BLVD LAS VEGAS NV 89146 32366663 false X N/A X 1989 NV PROVIDE HEALTH AND WELFARE BENEFITS TO PLAN PARTICIPANTS AND DEPENDENTS 5 5 0 0 0 0 0 15050255 16344320 323735 343310 1908502 2525278 17282492 19212908 0 17980256 16711929 0 0 0 2085222 2323641 20065478 19035570 -2782986 177338 38283126 38993623 3853016 3079497 34430110 35914126 PROVIDE HEALTH AND WELFARE BENEFITS TO PLAN PARTICIPANTS AND DEPENDENTS false false MEDICAL, DENTAL, VISION AND PRESCRIPTION BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS false false false false false false false false false true true false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 0 false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true false false false X EBMS 8007773575 6200 W CHARLESTON BLVD LAS VEGAS NV 89146 X BRIAN PERRY TRUSTEE 4.00 X 0 0 0 BRETT FIELDS TRUSTEE 4.00 X 0 0 0 PATRICK RAFTER TRUSTEE 4.00 X 0 0 0 RYAN BEAMAN TRUSTEE 4.00 X 0 0 0 REBECCA CARMODY TRUSTEE 4.00 X 0 0 0 false false false BROWNSTEIN HYATT FARBER SCHRECK 410 7TH ST 22 FLOOR DENVER CO 80202 LEGAL 210870 EBMS PO BOX 21367 BILLINGS MT 59104 ADMINISTRATIVE FEES 550614 ACTIVATE HEALTHCARE 2010 N DAMEN AVE SUITE F CHICAGO IL 60647 HEALTH CARE 720558 MILLIMAN 2175 NORTH CALIFORNIA BLVD SUITE 81 WALNUT CREEK CA 94596 ACTUARY / CONSULTANT 218458 4 EMPLOYER CONTRIBUTIONS 900099 11202593 0 0 EMPLOYEE CONTRIBUTIONS 900099 2065676 0 0 RETIREE CONTRIBUTIONS 900099 3076051 0 0 16344320 343310 0 343310 13321818 13153755 168063 168063 168063 OTHER INCOME 900099 95323 95323 0 0 PRESCRIPTION REBATES 900099 1637143 1637143 0 0 STOP LOSS RECOVERIES 900099 624749 624749 0 0 2357215 19212908 18701535 0 511373 16711929 0 210870 0 0 0 53638 0 0 0 78476 0 0 0 796573 0 0 0 41227 0 0 0 21220 0 0 0 56032 0 0 0 30339 0 0 0 WELLNESS CENTER 1035266 0 0 0 19035570 0 0 0 1055590 848854 72837 303416 458945 954214 82798 82798 0 0 11603738 13936395 23863708 21297101 1228308 1653643 38283126 38993623 77374 80342 3775642 2999155 3853016 3079497 X 34430110 35914126 34430110 35914126 38283126 38993623 177338 1306678 X false true X true false 0 0 82798 82798 0 0 HEDGE FUND 12769 F HIGH YIELD FUND 8689620 F REAL ESTATE EQUITY FUNDS 8343243 F OPPORTUNISTIC STRATEGY FUNDS 4251469 F 21297101 IBNR AND CLAIMS PAYABLE 2068569 ESTIMATED FUTURE BENEFITS BASED ON PARTICIPANTS ACCUMULATED ELIGIBILITY 894000 LEASE LIABILITY 36586 2999155 19816451 1306768 1306768 18509683 78476 624749 703225 19212908 18332345 18332345 78476 624749 703225 19035570 Pt XI, Line 4b STOP LOSS REFUNDS. Pt XII, Line 4b STOP LOSS REFUNDS. Pt XI, Line 2d REALIZED LOSS Pt VI, Line 11b COPIES OF FORM 990 WERE PROVIDED TO THE GOVERNING BODY MEMBERS PRIOR TO THE FORM 990 BEING FILED. Pt VI, Line 12c THE GOVERNING BODY DISCLOSES ANY CONFLICTS THAT HAVE ARISEN. Pt VI, Line 19 AVAILABLE UPON REQUEST.
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</FeesForServicesLegalGrp>
<FeesForServicesAccountingGrp>
<TotalAmt>53638</TotalAmt>
<ProgramServicesAmt>0</ProgramServicesAmt>
<ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
<FundraisingAmt>0</FundraisingAmt>
</FeesForServicesAccountingGrp>
<FeesForSrvcInvstMgmntFeesGrp>
<TotalAmt>78476</TotalAmt>
<ProgramServicesAmt>0</ProgramServicesAmt>
<ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
<FundraisingAmt>0</FundraisingAmt>
</FeesForSrvcInvstMgmntFeesGrp>
<FeesForServicesOtherGrp>
<TotalAmt>796573</TotalAmt>
<ProgramServicesAmt>0</ProgramServicesAmt>
<ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
<FundraisingAmt>0</FundraisingAmt>
</FeesForServicesOtherGrp>
<OfficeExpensesGrp>
<TotalAmt>41227</TotalAmt>
<ProgramServicesAmt>0</ProgramServicesAmt>
<ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
<FundraisingAmt>0</FundraisingAmt>
</OfficeExpensesGrp>
<OccupancyGrp>
<TotalAmt>21220</TotalAmt>
<ProgramServicesAmt>0</ProgramServicesAmt>
<ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
<FundraisingAmt>0</FundraisingAmt>
</OccupancyGrp>
<ConferencesMeetingsGrp>
<TotalAmt>56032</TotalAmt>
<ProgramServicesAmt>0</ProgramServicesAmt>
<ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
<FundraisingAmt>0</FundraisingAmt>
</ConferencesMeetingsGrp>
<InsuranceGrp>
<TotalAmt>30339</TotalAmt>
<ProgramServicesAmt>0</ProgramServicesAmt>
<ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
<FundraisingAmt>0</FundraisingAmt>
</InsuranceGrp>
<OtherExpensesGrp>
<Desc>WELLNESS CENTER</Desc>
<TotalAmt>1035266</TotalAmt>
<ProgramServicesAmt>0</ProgramServicesAmt>
<ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
<FundraisingAmt>0</FundraisingAmt>
</OtherExpensesGrp>
<TotalFunctionalExpensesGrp>
<TotalAmt>19035570</TotalAmt>
<ProgramServicesAmt>0</ProgramServicesAmt>
<ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
<FundraisingAmt>0</FundraisingAmt>
</TotalFunctionalExpensesGrp>
<CashNonInterestBearingGrp>
<BOYAmt>1055590</BOYAmt>
<EOYAmt>848854</EOYAmt>
</CashNonInterestBearingGrp>
<SavingsAndTempCashInvstGrp>
<BOYAmt>72837</BOYAmt>
<EOYAmt>303416</EOYAmt>
</SavingsAndTempCashInvstGrp>
<AccountsReceivableGrp>
<BOYAmt>458945</BOYAmt>
<EOYAmt>954214</EOYAmt>
</AccountsReceivableGrp>
<LandBldgEquipCostOrOtherBssAmt>82798</LandBldgEquipCostOrOtherBssAmt>
<LandBldgEquipAccumDeprecAmt>82798</LandBldgEquipAccumDeprecAmt>
<LandBldgEquipBasisNetGrp>
<BOYAmt>0</BOYAmt>
<EOYAmt>0</EOYAmt>
</LandBldgEquipBasisNetGrp>
<InvestmentsPubTradedSecGrp>
<BOYAmt>11603738</BOYAmt>
<EOYAmt>13936395</EOYAmt>
</InvestmentsPubTradedSecGrp>
<InvestmentsOtherSecuritiesGrp>
<BOYAmt>23863708</BOYAmt>
<EOYAmt>21297101</EOYAmt>
</InvestmentsOtherSecuritiesGrp>
<OtherAssetsTotalGrp>
<BOYAmt>1228308</BOYAmt>
<EOYAmt>1653643</EOYAmt>
</OtherAssetsTotalGrp>
<TotalAssetsGrp>
<BOYAmt>38283126</BOYAmt>
<EOYAmt>38993623</EOYAmt>
</TotalAssetsGrp>
<AccountsPayableAccrExpnssGrp>
<BOYAmt>77374</BOYAmt>
<EOYAmt>80342</EOYAmt>
</AccountsPayableAccrExpnssGrp>
<OtherLiabilitiesGrp>
<BOYAmt>3775642</BOYAmt>
<EOYAmt>2999155</EOYAmt>
</OtherLiabilitiesGrp>
<TotalLiabilitiesGrp>
<BOYAmt>3853016</BOYAmt>
<EOYAmt>3079497</EOYAmt>
</TotalLiabilitiesGrp>
<OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
<RtnEarnEndowmentIncmOthFndsGrp>
<BOYAmt>34430110</BOYAmt>
<EOYAmt>35914126</EOYAmt>
</RtnEarnEndowmentIncmOthFndsGrp>
<TotalNetAssetsFundBalanceGrp>
<BOYAmt>34430110</BOYAmt>
<EOYAmt>35914126</EOYAmt>
</TotalNetAssetsFundBalanceGrp>
<TotLiabNetAssetsFundBalanceGrp>
<BOYAmt>38283126</BOYAmt>
<EOYAmt>38993623</EOYAmt>
</TotLiabNetAssetsFundBalanceGrp>
<ReconcilationRevenueExpnssAmt>177338</ReconcilationRevenueExpnssAmt>
<NetUnrlzdGainsLossesInvstAmt>1306678</NetUnrlzdGainsLossesInvstAmt>
<MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
<AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
<FSAuditedInd>true</FSAuditedInd>
<FSAuditedBasisGrp>
<SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
</FSAuditedBasisGrp>
<AuditCommitteeInd>true</AuditCommitteeInd>
<FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
</IRS990>
<IRS990ScheduleD documentId="IRS990ScheduleD-01" softwareId="23017509">
<LandGrp>
<InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
<BookValueAmt>0</BookValueAmt>
</LandGrp>
<LeaseholdImprovementsGrp>
<OtherCostOrOtherBasisAmt>82798</OtherCostOrOtherBasisAmt>
<DepreciationAmt>82798</DepreciationAmt>
<BookValueAmt>0</BookValueAmt>
</LeaseholdImprovementsGrp>
<TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
<OtherSecuritiesGrp>
<Desc>HEDGE FUND</Desc>
<BookValueAmt>12769</BookValueAmt>
<MethodValuationCd>F</MethodValuationCd>
</OtherSecuritiesGrp>
<OtherSecuritiesGrp>
<Desc>HIGH YIELD FUND</Desc>
<BookValueAmt>8689620</BookValueAmt>
<MethodValuationCd>F</MethodValuationCd>
</OtherSecuritiesGrp>
<OtherSecuritiesGrp>
<Desc>REAL ESTATE EQUITY FUNDS</Desc>
<BookValueAmt>8343243</BookValueAmt>
<MethodValuationCd>F</MethodValuationCd>
</OtherSecuritiesGrp>
<OtherSecuritiesGrp>
<Desc>OPPORTUNISTIC STRATEGY FUNDS</Desc>
<BookValueAmt>4251469</BookValueAmt>
<MethodValuationCd>F</MethodValuationCd>
</OtherSecuritiesGrp>
<TotalBookValueSecuritiesAmt>21297101</TotalBookValueSecuritiesAmt>
<OtherLiabilitiesOrgGrp>
<Desc>IBNR AND CLAIMS PAYABLE</Desc>
<Amt>2068569</Amt>
</OtherLiabilitiesOrgGrp>
<OtherLiabilitiesOrgGrp>
<Desc>ESTIMATED FUTURE BENEFITS BASED ON PARTICIPANTS ACCUMULATED ELIGIBILITY</Desc>
<Amt>894000</Amt>
</OtherLiabilitiesOrgGrp>
<OtherLiabilitiesOrgGrp>
<Desc>LEASE LIABILITY</Desc>
<Amt>36586</Amt>
</OtherLiabilitiesOrgGrp>
<TotalLiabilityAmt>2999155</TotalLiabilityAmt>
<TotalRevEtcAuditedFinclStmtAmt>19816451</TotalRevEtcAuditedFinclStmtAmt>
<NetUnrealizedGainsInvstAmt>1306768</NetUnrealizedGainsInvstAmt>
<RevenueNotReportedAmt>1306768</RevenueNotReportedAmt>
<RevenueSubtotalAmt>18509683</RevenueSubtotalAmt>
<InvestmentExpensesNotIncldAmt>78476</InvestmentExpensesNotIncldAmt>
<OtherRevenuesNotIncludedAmt>624749</OtherRevenuesNotIncludedAmt>
<RevenueNotReportedFinclStmtAmt>703225</RevenueNotReportedFinclStmtAmt>
<TotalRevenuePerForm990Amt>19212908</TotalRevenuePerForm990Amt>
<TotExpnsEtcAuditedFinclStmtAmt>18332345</TotExpnsEtcAuditedFinclStmtAmt>
<ExpensesSubtotalAmt>18332345</ExpensesSubtotalAmt>
<InvestmentExpensesNotIncld2Amt>78476</InvestmentExpensesNotIncld2Amt>
<OtherExpensesNotIncludedAmt>624749</OtherExpensesNotIncludedAmt>
<ExpensesNotRptFinclStmtAmt>703225</ExpensesNotRptFinclStmtAmt>
<TotalExpensesPerForm990Amt>19035570</TotalExpensesPerForm990Amt>
<SupplementalInformationDetail>
<FormAndLineReferenceDesc>Pt XI, Line 4b</FormAndLineReferenceDesc>
<ExplanationTxt>STOP LOSS REFUNDS.</ExplanationTxt>
</SupplementalInformationDetail>
<SupplementalInformationDetail>
<FormAndLineReferenceDesc>Pt XII, Line 4b</FormAndLineReferenceDesc>
<ExplanationTxt>STOP LOSS REFUNDS.</ExplanationTxt>
</SupplementalInformationDetail>
<SupplementalInformationDetail>
<FormAndLineReferenceDesc>Pt XI, Line 2d</FormAndLineReferenceDesc>
<ExplanationTxt>REALIZED LOSS</ExplanationTxt>
</SupplementalInformationDetail>
</IRS990ScheduleD>
<IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
<SupplementalInformationDetail>
<FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
<ExplanationTxt>COPIES OF FORM 990 WERE PROVIDED TO THE GOVERNING BODY MEMBERS PRIOR TO THE FORM 990 BEING FILED.</ExplanationTxt>
</SupplementalInformationDetail>
<SupplementalInformationDetail>
<FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
<ExplanationTxt>THE GOVERNING BODY DISCLOSES ANY CONFLICTS THAT HAVE ARISEN.</ExplanationTxt>
</SupplementalInformationDetail>
<SupplementalInformationDetail>
<FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
<ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
</SupplementalInformationDetail>
</IRS990ScheduleO>
</ReturnData>
</Return>