2023-01-04T16:58:27-05:00 2022-06-30 471793720 ARCARA LENDA EUSANIO & STACEY CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2021-07-01 160776208 IRON WORKERS DISTRICT COUNCIL OF WESTERN NY & VICINITY WELFARE FUND IRON 5854243510 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 LAURIE GOOD ADMIN. MANAGER 5854243722 2023-01-03 true LAURIE GOOD 999009999 DAVID ARCARA CPA P00165827 7166342722 2023-01-03 2021 2023-03-07 01:45:13Z LAURIE GOOD 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 14145755 false X WWW.IRONWORKERSDCWNY.COM X 1953 NY TO PROVIDE WELFARE BENEFITS TO UNION IRON WORKERS AND THEIR BENEFICIARIES. 6 2 6 0 65325 0 4944552 5866698 216145 109053 334722 385814 5560744 6361565 0 4113510 3882673 378766 384847 0 0 1009222 1017741 5501498 5285261 59246 1076304 4186837 5009575 67020 206784 4119817 4802791 TO PROVIDE WELFARE BENEFITS TO UNION IRON WORKERS AND THEIR BENEFICIARIES. false false THE WELFARE FUND PROVIDED SUPPLEMENTAL DISABILITY, MAJOR MEDICAL, HOSPITALIZATION, OPTICAL, PRESCRIPTION DRUG, DEATH BENEFITS AND WAGE REPLACEMENT BENEFITS TO ELIGIBLE MEMBERS OF PARTICIPATING IRON WORKERS UNIONS. false false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 12 0 6 true false false false false false false false false X 6 2 false false false false false false false true true true false true true true true true true true false false X LAURIE GOOD 5854243510 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 X SCOTT BRYDGES LABOR TRUSTE 38.00 X 3000 72374 94027 ROBERT COLE LABOR TRUSTE 0.00 40.00 X 0 83011 72238 SCOTT GARDNER LABORTRUSTEE 0.00 40.00 X 9900 81769 63416 TIM STARWALD LABOR TRUSTE 0.00 40.00 X 0 34797 50122 LAURIE GOOD ADMIN. MANAG 16.00 0.00 X 49686 0 22842 SUZANNE RANELLI ADMIN. MAN. 16.00 0.00 X 56167 0 6489 TOM DICKEY MANAGEMENT T X 4000 0 0 KELLY GILLIGAN MANAGEMENT T X 0 0 0 HL STEPHENSON MANAGEMENT T X 0 0 0 122753 271951 309134 false true false HCC LIFE INSURANCE COMPANY PO BOX 402032 ATLANTA GA 30384 HOSPITAL 142218 BLITMAN & KING LLP 443 N FRANKLIN ST SUITE 300 SYRACUSE NY 13204 ATTORNEY 120102 SEGAL CONSULTING PO BOX 4058 NEW YORK NY 10261 ACTUARIAL 107000 3 EMPLOYER CONTRIBUTIONS 900099 5600531 5600531 EMPLOYEE CONTRIBUTIONS 900099 266167 266167 5866698 62019 62019 7831224 7784190 47034 47034 47034 REIMBURSED ADMIN EXPENSE 900099 339175 339175 COBRA PREMIUM TAX CREDIT 900099 39243 39243 EMPLOYER INTEREST/LATE FEES 900099 7396 7396 385814 6361565 6252512 109053 3882673 111821 180684 35538 36974 19830 253036 112910 38996 18785 88000 48716 100585 48180 14676 3826 149690 NYSHCRA SURCHARGES 135493 ACA FEES 4121 MISCELLANEOUS 727 5285261 0 0 0 181384 381825 456778 360076 380268 852756 47500 65200 288614 275487 7527 13127 2941096 3189023 172284 147568 4186837 5009575 46914 194192 20106 12592 67020 206784 X 4119817 4802791 4119817 4802791 4186837 5009575 X 1076304 -393330 X false true X true false 4957 3428 1529 283657 272059 11598 13127 X 5610275 -393330 -393330 6003605 18785 339175 357960 6361565 4927301 4927301 18785 339175 357960 5285261 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF JUNE 30, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. PLAN MANAGEMENT BELIEVES THAT THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO JUNE 30, 2019. SCHEDULE D, PAGE 4, PART XI, LINE 4B REIMBURSED ADMINISTRATIVE EXPENSES 339,175 SCHEDULE D, PAGE 4, PART XII, LINE 4B REIMBURSED ADMINISTRATIVE EXPENSES 339,175 false false false SCOTT BRYDGES LABOR TRUSTEE 72374 3000 94027 3000 166401 ROBERT COLE LABOR TRUSTEE 83011 72238 155249 SCOTT GARDNER LABORTRUSTEE(FORMER) 81769 9900 63416 9900 145185 SCHEDULE J, PART III TRUSTEES RECEIVED A W-2 FROM THE FUND FOR TAXABLE BENEFITS RECEIVED IN THEIR CAPACITY AS A PARTICIPANT IN THE PLAN. TRUSTEES ARE NOT COMPENSATED FOR THEIR TIME SERVING AS TRUSTEE. FORM 990, PAGE 6, PART VI, LINE 9 SCOTT BRYDGES 412 39TH STREET NIAGARA FALLS, NY 14303 KELLY GILLIGAN 7819 STATE ROUTES 5 & 20 BLOOMFIELD, NY 14469 H.L. STEPHENSON 8 KING ROAD CHURCHVILLE, NY 14428 TOM DICKEY 5285 UPPER MT. ROAD LOCKPORT, NY 14094 ROBERT COLE 10 MAIN STREET, SUITE 100 WHITESBORO, NY 13492 TIM STARWALD 650 TRABOLD RD. ROCHESTER, NY 14624 SCOTT GARDNER 650 TRABOLD ROAD ROCHESTER, NY 14624 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS CIRCULATED TO ALL BOARD OF TRUSTEES VIA E-MAIL. CONFIRMATION OF APPROVAL IS RECEIVED PRIOR TO FILING THE FORM. FORM 990, PAGE 6, PART VI, LINE 12C THE FUND REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUESTING THAT AN ANNUAL ACKNOWLEDGEMENT FORM BE SIGNED AND SUBMITTED BY EACH TRUSTEE. IF ANY POTENTIAL CONFLICTS ARE DISCLOSED, THE TRUSTEES WILL DETERMINE WHETHER FURTHER FACTS AND FOLLOW-UP QUESTIONS ARE NECESSARY TO DETERMINE IF A CONFLICT OF INTEREST EXISTS. IN ADDITION, ON AN ANNUAL BASIS, MANAGEMENT REMINDS EACH INDIVIDUAL WHO IS SUBJECT TO THE POLICY OF THE NEED TO AVOID ANY BUSINESS CONFLICTS WITH THE FUND AND TO DIVULGE IMMEDIATELY ANY MATTER WHICH MAY GIVE RISE TO A CONFLICT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION PACKAGE FOR THE ADMINISTRATIVE MANAGER AND SUPPORT STAFF. THE FUND PAYS THE FULL SALARY AND BENEFITS FOR THE ADMINISTRATIVE MANAGER AND SUPPORT STAFF. SUCH COMPENSATION IS ALLOCATED TO AFFILIATED FUNDS UNDER A COST SHARING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII REPORTABLE COMPENSATION REFLECTED ON FORM W-2 FOR ANY TRUSTEES FROM THE WELFARE FUND IS TAXABLE BENEFITS PAID AS PARTICIPANTS OF THE FUND. TRUSTEES ARE NOT COMPENSATED BY THE WELFARE FUND IN THEIR CAPACITY AS A TRUSTEE. FORM 990, PART XI, LINE 9 REIMBURSED ADMINISTRATIVE EXPENSES -339,175 REIMBURSED ADMINISTRATIVE EXPENSES 339,175 IRON WORKERS LOCAL UNION 9 412 39TH STREET NIAGARA FALLS NY 14303 160571742 UNION NY 501C5 N/A false IRON WORKERS LOCAL UNION 33 650 TRABOLD ROAD ROCHESTER NY 14624 160492630 UNION NY 501C5 N/A false IRON WORKERS LOCAL UNION 440 10 MAIN STREET SUITE 100 WHITESBORO NY 13492 150310328 UNION NY 501C5 N/A false AC DELLOVADE INC CONTRACTOR N/A false AAA REINFORCING LLC CONTRACTOR N/A false ABLE RIGGING CONTRACTO CONTRACTOR N/A false ACE ARCHITECTURAL CONTRACTOR N/A false AFT MECHANICAL CONTRACTOR N/A false AJAY GLASS & MIRROR CO CONTRACTOR N/A false AKRON ERECTORS INC CONTRACTOR N/A false ALLIED POWER LLC CONTRACTOR N/A false AMERICAN IRON INC CONTRACTOR N/A false APOLLO DISMANTLING SER CONTRACTOR N/A false APOLLO STEEL CORPORATI CONTRACTOR N/A false ATLANTIC CONTRACTING P CONTRACTOR N/A false BARNHART CRANE & RIGGI CONTRACTOR N/A false BARNHART NORTHEAST CONTRACTOR N/A false BEREZA IRON WORKS INC CONTRACTOR N/A false BLAIR CONSTRUCTION & F CONTRACTOR N/A false BOULTER INDUSTRIAL CON CONTRACTOR N/A false BURT CRANE & RIGGING CONTRACTOR N/A false BVR CONSTRUCTION COMPA CONTRACTOR N/A false C P WARD INC CONTRACTOR N/A false CONTOUR STEEL CO CONTRACTOR N/A false CRYSTAL STEEL FABRICAT CONTRACTOR N/A false DAMACO WINDOW CONTRACT CONTRACTOR N/A false DANKO CONSTRUCTION COR CONTRACTOR N/A false EDBAUER CONSTRUCTION C CONTRACTOR N/A false ELDERLEE INC CONTRACTOR N/A false FOX FENCE INC CONTRACTOR N/A false FRIEND COMMERCIAL CONT CONTRACTOR N/A false G & J CONTRACTING INC CONTRACTOR N/A false GARDEN GROVE CONSTRUCT CONTRACTOR N/A false GITZEN COMPANY INC CONTRACTOR N/A false GREAT LAKES IRON INC CONTRACTOR N/A false HERITAGE HOMES INC CONTRACTOR N/A false HOHL INDUSTRIAL SERVIC CONTRACTOR N/A false IBEW LOCAL 1249 CONTRACTOR N/A false IROQUOIS BAR CORP CONTRACTOR N/A false J & J CONSTR & RIGGIN CONTRACTOR N/A false JE SHEEHAN CONTRACTOR N/A false JETT INDUSTRIES INC CONTRACTOR N/A false KING INDUSTRIES CONTRACTOR N/A false L C WHITFORD COMPANY CONTRACTOR N/A false LOMMA CONTRACTOR N/A false LONGHOUSE CONSTRUCTION CONTRACTOR N/A false MIDWEST STEEL INC CONTRACTOR N/A false MURNANE CONSTRUCTION S CONTRACTOR N/A false NEW YORK STEEL & PRECA CONTRACTOR N/A false NIAGARA ERECTING INC CONTRACTOR N/A false NORTHERN STUD WELDING CONTRACTOR N/A false PLUMBERS & STEAMFITTER CONTRACTOR N/A false PUTRELO BLDG ENTERPRIS CONTRACTOR N/A false RIG-ALL INC CONTRACTOR N/A false ROCHESTER RIGGING & ER CONTRACTOR N/A false ROMMEL FENCE LLC CONTRACTOR N/A false SENECA INDUSTRIAL SERV CONTRACTOR N/A false SENECA STEEL ERECTORS CONTRACTOR N/A false SEVENSON ENVIRONMENTAL CONTRACTOR N/A false SJ ANDERSON GRAPHICS & CONTRACTOR N/A false SPECIAL ERECTION SERVI CONTRACTOR N/A false SPECIALTY ERECTORS CO CONTRACTOR N/A false STRUCTURAL SERVICES IN CONTRACTOR N/A false TD FENCING AND IRONWOR CONTRACTOR N/A false THE STATE GROUP INDUST CONTRACTOR N/A false TITAN STEEL CORPORATIO CONTRACTOR N/A false VIP STRUCTURES INC CONTRACTOR N/A false WEST WIND REINFORCING CONTRACTOR N/A false WHITACRE ENGINEERING C CONTRACTOR N/A false WILTSIE CONSTRUCTION C CONTRACTOR N/A false WOODSMITH FENCE CORP CONTRACTOR N/A false false false false false false false false false false false false false false false false false false false true