2020-11-16T14:41:50-06:00 2019-12-31 KPMG LLP 345 Park Avenue New York NY 101540102 990 2019-01-01 132637580 1199SEIU LEAGUE TRAINING AND UPGRADING FUND % MERCEDES MAMBRU 1199 6464736336 PO BOX 842 NEW YORK NY 10108 SANDI VITO EXECUTIVE DIRECTOR 6464736365 2020-11-16 true DAVID M HIGHFILL P01517891 2127589700 2020-11-16 127.0.0.1 13407320203215000108 2020-11-16 P F7E791049FCEE4943A341CCA4F642AE72B60D2A0 9A787ECE391EA6D2706409A91BA1BFFEBAFC1C1E 2019 2021-01-29 14:40:06Z SANDI VITO 498 7TH AVENUE 4TH FLOOR NEW YORK NY 10018 74372491 false X http://1199seiubenefits.org X 1969 NY TO PROVIDE A VARIETY OF EDUCATIONAL AND TRAINING PROGRAMS TO ELIGIBLE EMPLOYEES IN THE HEALTH CARE AND HUMAN SERVICE INDUSTRY. 46 46 498 46 0 0 0 0 72411930 74350926 0 0 54277 21565 72466207 74372491 0 0 41944817 40133406 13904155 15104004 0 0 0 8029393 8419393 63878365 63656803 8587842 10715688 29789642 39173850 19604313 17776057 10185329 21397793 X TO PROVIDE A VARIETY OF EDUCATIONAL AND TRAINING PROGRAMS TO ELIGIBLE EMPLOYEES IN THE HEALTH CARE AND HUMAN SERVICE INDUSTRY. false false 34506024 58976956 TUITION AND SALARIES - SALARIES, TUITION REIMBURSEMENT, TUITION ASSISTANCE AND REIMBURSEMENT OF COSTS FROM RELATED ENTITIES. 11559032 15373970 GRANT EXPENSES - GRANT EXPENSES INCURRED PAID TO MULTIPLE VENDORS AND AFFILIATES FOR TRAINING, TUITION AND INSTRUCTION AND RELATED COSTS. 7921142 OTHER PROGRAMS - BOOKS, TUITION, BENEFITS 847802 54834000 true false false false false false false false false true false false true true 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 false false true false true false true X 107 0 true 498 false false false false false false false false false false false false X 46 46 true false false false false true false true true false false false true true true true true true true false X MERCEDES MAMBRU 6464736336 PO BOX 842 NEW YORK NY 10108 X Lorraine Monchak CHIEF INVESTMENTS OFFICER 1.0 21.0 X 0 922046 500427 Mitra Behroozi EXECUTIVE OFFICER 1.0 21.0 X 0 582744 323398 Donna S Rey CORSS FUNDS CHIEF ADMIN. OFFI 1.0 21.0 X 45925 432704 264542 Brandy D Shiloh CHIEF OF STAFF - STRATEGIC OPS 1.0 3.0 X 39246 369778 231248 Jeffrey Stein FUND COUNSEL 1.0 21.0 X 0 413535 223978 Stacey Millman CHIEF COMMUNICATIONS OFFICER 1.0 21.0 X 0 365110 197529 Sandi Vito EXECUTIVE OFFICER 1.0 2.0 X 129339 174608 131003 DILAY ALTINER NBF - PORTFOLIO MANAGER 1.0 4.0 X 0 299085 135785 SAMUEL HELLER CHIEF FINANCIAL OFFICER 1.0 21.0 X 20854 196486 98672 Vilma Linares Vaughn DEPUTY EXECUTIVE OFFICER 13.0 17.0 X 86232 116414 85445 CARMEN ALDAHONDO EMPLOYER TRUSTEE (END 12/19) 1.0 0.0 X 0 0 0 Scott Batulis EMPLOYER TRUSTEE 1.0 0.0 X 0 0 0 Gary Brice Employer Trustee 1.0 0.0 X 0 0 0 David Brodsky Employer Trustee 1.0 4.0 X 0 0 0 Jeffrey Cohen Employer Trustee 1.0 6.0 X 0 0 0 BETH COOPER EMPLOYER TRUSTEE (BEG 1/19) 1.0 0.0 X 0 0 0 MARY DIGANGI EMPLOYER TRUSTEE 1.0 1.0 X 0 0 0 JANELLE FAIRBROTHER EMPLOYER TRUSTEE (BEG 1/19) 1.0 0.0 X 0 0 0 Maribel Felix Employer Trustee 1.0 0.0 X 0 0 0 Maxine Golub Employer Trustee 1.0 0.0 X 0 0 0 Rebecca Gordon Employer Trustee 1.0 6.0 X 0 0 0 Barbara Green PHD Employer Trustee 1.0 2.0 X 0 0 0 Melissa Greiner Employer Trustee (END 12/19) 1.0 0.0 X 0 0 0 MARC KRAMER EMPLOYER TRUSTEE (BEG 1/19) 1.0 7.0 X 0 0 0 SAL LA VECCHIA EMPLOYER TRUSTEE 1.0 0.0 X 0 0 0 GAITRE LORICK EMPLOYER TRUSTEE (BEG 1/19) 1.0 0.0 X 0 0 0 Nerissa Madhoo-Chin Employer Trustee 1.0 2.0 X 0 0 0 Bruce McIver Employer Trustee (END 1/19) 1.0 5.0 X 0 0 0 Guy Mennonna Employer Trustee 1.0 2.0 X 0 0 0 BRIAN MITCHELL EMPLOYER TRUSTEE (BEG 1/19) 1.0 0.0 X 0 0 0 ROBERT L OLIVER JR EMPLOYER TRUSTEE (BEG 1/19) 1.0 4.0 X 0 0 0 Christina Pierga Employer Trustee (END 12/19) 1.0 0.0 X 0 0 0 Hugo Pizarro Employer Trustee 1.0 2.0 X 0 0 0 Mary Jo Schweickhardt Employer Trustee 1.0 0.0 X 0 0 0 PAUL STUART EMPLOYER TRUSTEE (BEG 1/19) 1.0 2.0 X 0 0 0 DEVIN SULLIVAN EMPLOYER TRUSTEE (BEG 1/19) 1.0 0.0 X 0 0 0 Audrey Wathen Employer Trustee 1.0 2.0 X 0 0 0 Stacie Williams Employer Trustee 1.0 5.0 X 0 0 0 Jacqueline Alleyne Union Trustee 1.0 5.0 X 0 0 0 Norma Amsterdam Union Trustee 1.0 6.0 X 0 0 0 Yvonne Armstrong Union Trustee 1.0 4.0 X 0 0 0 Michael Ashby Union Trustee 1.0 1.0 X 0 0 0 Lisa Brown Union Trustee 1.0 2.0 X 0 0 0 Desquasia Canales Union Trustee 1.0 0.0 X 0 0 0 Maria Castaneda Union Trustee 1.0 6.0 X 0 0 0 TIM FOLEY Union Trustee 1.0 0.0 X 0 0 0 George Gresham Union Trustee 1.0 5.0 X 0 0 0 Ruth Heller Union Trustee 1.0 0.0 X 0 0 0 Brian Joseph Union Trustee 1.0 1.0 X 0 0 0 Maria Kercado Union Trustee 1.0 2.0 X 0 0 0 Steve Kramer Union Trustee 1.0 4.0 X 0 0 0 Winslow Luna Union Trustee 1.0 1.0 X 0 0 0 Joyce Neil Union Trustee 1.0 3.0 X 0 0 0 Allan Sherman Union Trustee 1.0 0.0 X 0 0 0 GREG SPELLER Union Trustee 1.0 1.0 X 0 0 0 Veronica Turner-Biggs Union Trustee 1.0 0.0 X 0 0 0 Laurie Vallone Union Trustee 1.0 3.0 X 0 0 0 Estela Vazquez Union Trustee 1.0 3.0 X 0 0 0 HERBERT JEAN-BAPTISTE UNION TRUSTEE (BEG 5/2019) 1.0 0.0 X 0 0 0 SAMANTHA MORALES UNION TRUSTEE (BEG 9/2019 1.0 0.0 X 0 0 0 321596 3872510 2192027 10 false true false LEHMAN COLLEGE 250 BEDFORD PARK BOULEVARD WEST BRONX NY 10468 OTHER SERVICES 3058168 EMPIRE STATE COLLEGE SUNY 2 union Avenue Saratoga SPRINGS NY 12866 OTHER SERVICES 1198325 NYC COLLEGE OF TECH OF CUNY 365 Fifth Avenue NEW YORK NY 10016 OTHER SERVICES 1173264 THE COLLEGE OF NEW ROCHELLE 29 CASTLE PL NEW ROCHELLE NY 10805 OTHER SERVICES 1122075 CONSORTIUM FOR WORKER EDUCATION 275 7TH AVE 1800 NEW YORK NY 10001 OTHER SERVICES 995482 42 0 EMPLOYER CONTRIBUTIONS TO THE PLAN 58976956 58976956 OTHER PROGRAM SERVICE REVENUE 15373970 15373970 74350926 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 INTEREST AND CHARGES ON EMPLOYER 900099 21565 21565 21565 74372491 74350926 21565 0 0 0 40133406 40133406 403410 403410 0 14700594 14700594 0 0 0 0 0 425464 425464 0 0 0 0 0 0 677370 677370 0 0 0 0 0 0 0 0 270807 270807 0 SHARED EXPENSES 7045752 7045752 63656803 54834000 8822803 0 10662532 20117159 0 0 0 0 4795319 4627716 0 0 0 0 0 0 0 0 1016085 1448255 6113811 5495564 582238 618247 0 0 0 0 0 0 0 0 12733468 12362473 29789642 39173850 5375239 5071451 0 0 741621 918289 0 0 0 0 0 0 0 0 0 0 13487453 11786317 19604313 17776057 X 10185329 21397793 0 0 10185329 21397793 29789642 39173850 X 10715688 496776 X false true X true false X 0 0 0 0 0 0 62159571 41816118 65197442 72411930 74350926 315935987 0 0 0 0 0 62159571 41816118 65197442 72411930 74350926 315935987 0 3117656 6192593 16155950 18177440 23178929 66822568 3117656 6192593 16155950 18177440 23178929 66822568 249113419 0 0 0 0 24172 48239 57727 54277 21565 205980 62183743 41864357 65255169 72466207 74372491 316141967 0.78798 0.81850 0.00000 0.00000 X 4825004 4563572 261432 1026682 690961 335721 262125 241031 21094 618247 OTHER RECEIVABLES 1279334 DUE FROM RELATED ENTITIES 11083139 12362473 0 DUE TO RELATED ENTITIES 3074576 BENEFIT OBLIGATIONS PAYABLE 8711741 11786317 X 75325328 952837 952837 74372491 74372491 64609640 952837 952837 63656803 63656803 Schedule D, Part X, Line 2 FIN 48 FOOTNOTE U.S. GAAP requires plan management to evaluate tax positions taken by the Fund and recognize a tax liability (or asset) if the organization has taken an uncertain 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 December 31, 2019, there are no uncertain positions taken or expected to be taken that would require recognition of liability (or asset) or disclosure in financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan administrator believes it is no longer subject to federal income tax examinations for years prior to 2016. X X X false true false false false false false false false Sandi Vito EXECUTIVE OFFICER 122499 165374 0 0 6840 9234 15435 20837 40311 54420 185085 249865 0 0 Vilma Linares Vaughn DEPUTY EXECUTIVE OFFICER 79897 107861 0 0 6335 8553 10067 13591 26292 35495 122591 165500 0 0 Mitra Behroozi EXECUTIVE OFFICER 0 548021 0 0 0 34723 0 143647 0 179751 0 906142 0 0 Donna S Rey CORSS FUNDS CHIEF ADMIN. OFFI 42922 404412 0 0 3003 28292 5408 112409 14078 132647 65411 677760 0 0 SAMUEL HELLER CHIEF FINANCIAL OFFICER 20854 196486 0 0 0 0 2628 24757 6840 64447 30322 285690 0 0 Lorraine Monchak CHIEF INVESTMENTS OFFICER 0 887181 0 0 0 34865 0 209432 0 290995 0 1422473 0 0 Jeffrey Stein FUND COUNSEL 0 379384 0 0 0 34151 0 99540 0 124438 0 637513 0 0 Brandy D Shiloh CHIEF OF STAFF - STRATEGIC OPS 38204 359959 0 0 1042 9819 4814 95836 12531 118067 56591 583681 0 0 Stacey Millman CHIEF COMMUNICATIONS OFFICER 0 333381 0 0 0 31729 0 88180 0 109349 0 562639 0 0 DILAY ALTINER NBF - PORTFOLIO MANAGER 0 299085 0 0 0 0 0 37685 0 98100 0 434870 0 0 COMPENSATION ALLOCATION ALL OFFICERS AND KEY EMPLOYEES ARE PAID BY LEAGUE TRAINING AND UPGRADING FUND FOR THEIR SERVICES PERFORMED FOR ALL 1199SEIU FUNDS. THEIR SALARY IS THEN ALLOCATED TO EACH FUND BASED ON THE AMOUNT OF SERVICES PROVIDED TO EACH FUND AND IS REPORTED AS IF PAID BY THE FILING ORGANIZATION. THE AMOUNT REPORTED IN SCHEDULE J, PART II, LINE (I) REPRESENTS THE AMOUNT ALLOCATED TO LEAGUE TRAINING AND UPGRADING FUND AND THE AMOUNTS REPORTED ON LINE (II) REPRESENT THE TOTAL SALARY AND BENEFITS RECEIVED FOR SERVICES PROVIDED TO ALL 1199SEIU FUNDS. THE FOLLOW INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND RECEIVED DEFERRED CONTRIBUTIONS DURING 2019: MITRA BEHROOZI $74,596 LORRAINE MONCHAK $97,647 DONNA S. REY $61,453 JEFFREY STEIN $51,737 BRANDY D. SHILOH $50,481 STACEY MILMAN $46,174 THE ABOVE AMOUNTS ARE INCLUDED ON SCHEDULE J, PART II, COL C. OTHER PROGRAM SERVICES FORM 990, PART III, LINE 4D PROGRAM ADMINISTRATION EXPENSE: $847,802 BUSINESS RELATIONSHIP FORM 990, PART VI, LINE 2 ALL OF THE UNION TRUSTEES ARE ALSO EMPLOYEES OF 1199SEIU (THE UNION) AND THEREFORE HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. FORM 990, PART VI, LINE 7A THE UNION TRUSTEES ARE APPOINTED BY 1199SEIU UNITED HEALTHCARE WORKERS EAST, AND THE EMPLOYER TRUSTEES ARE APPOINTED BY THE LEAGUE OF VOLUNTARY HOSPITALS AND HOMES OF NEW YORK. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER AND FINANCE TEAM REVIEW THE DRAFT FORM 990 AND CONFER WITH THE ACCOUNTANTS AND LEGAL COUNSEL TO ENSURE THE ACCURACY OF THE RETURN. ANY CONCERNS ARE NOTED AND ADDRESSED AND MANAGEMENT ENSURES THAT THE CHANGES ARE INCORPORATED IN THE FORM 990. THE COMPLETED FORM 990 IS THEN SIGNED BY AN OFFICER. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE OR PROVIDE UPDATES TO THE EXECUTIVE DIRECTOR, OR DESIGNEE, THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTERESTS. FOR EACH INTEREST DISCLOSED BY A TRUSTEE, THE EXECUTIVE DIRECTOR OR DESIGNEE WILL DETERMINE WHETHER TO (A) TAKE NO ACTION (B) ASSURE FULL DISCLOSURE TO THE TRUSTEES (C) ASK THE TRUSTEE TO BE RECUSED FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS; AND/OR (D) ASK THE TRUSTEE TO RESIGN. REGARDING EMPLOYEES, COMPLETED CONFLICTS OF INTEREST DISCLOSURE FORMS WILL BE REVIEWED BY THE HUMAN RESOURCES DEPARTMENT AND DISCLOSED CONFLICTS WILL BE REVIEWED BY HUMAN RESOURCES MANAGEMENT. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINE 15A AND 15B COMPENSATION FOR ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES OF THE FUND IS DETERMINED BY THE CROSS FUNDS COMPENSATION COMMITTEE (THE "COMMITTEE"), COMPRISED OF INDEPENDENT MEMBERS. THE COMMITTEE UTILIZES APPROPRIATE DATA AS TO COMPARABILITY IN ITS DETERMINATIONS, INCLUDING INFORMATION PROVIDED BY INDEPENDENT COMPENSATION CONSULTANTS. THE COMMITTEE DOCUMENTS THE BASIS FOR ANY COMPENSATION DETERMINATIONS CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. THE COMMITTEE DETERMINES COMPENSATION PERIODICALLY AS IT DEEMS APPROPRIATE. PUBLIC DISCLOSURE FORM 990, PART VI, SECTION C, LINE 19 SUMMARY PLAN DESCRIPTIONS AND FINANCIAL REPORTS ARE MADE PUBLIC PURSUANT TO IRS REQUIREMENTS. WRITTEN REQUESTS FOR OTHER INFORMATION WILL BE FORWARDED TO GENERAL COUNSEL'S OFFICE FOR CONSIDERATION. OTHER CHANGES TO NET ASSETS FORM 990, PART XI, LINE 9 CHANGE IN BENEFIT OBLIGATION $496,776 1199SEIU NBF - HEALTH & HUMAN SERV EMPL 330 WEST 42ND STREET 2ND FLOOR NEW YORK NY 10036 131628401 BENEFIT FUND NY 501(C)(9) NA false 1199SEIU HEALTH CARE EMPL PENSION FUND 330 WEST 42ND STREET 2ND FLOOR NEW YORK NY 10036 133604862 PENSION FUND NY 401(A) NA false 1199SEIU JOB SECURITY FUND 330 WEST 42ND STREET 2ND FLOOR NEW YORK NY 10036 133712851 BENEFIT FUND NY 501(C)(9) NA false 1199SEIU LEAGUE RN TRAINING & JSF 330 WEST 42ND STREET 2ND FLOOR NEW YORK NY 10036 133946135 EDUC TRAINING NY 501(C)(9) NA false 1199SEIU LABOR MANAGEMENT INITIATIVES 330 WEST 42ND STREET 2ND FLOOR NEW YORK NY 10036 133800331 LABOR MNGNT NY 501(C)(5) N/A false LOCAL EMPLOYER CHILD CARE FUND 330 WEST 42ND STREET 2ND FLOOR NEW YORK NY 10036 133641466 CHILDCARE NY 501(C)(9) NA false 1199SEIU HEALTHCARE INDUSTRY GRANT CORP 330 WEST 42ND STREET 2ND FLOOR NEW YORK NY 10036 134197609 HEALTHCARE NY 501(C)(3) 10 NA false 1199SEIU LICENSED PRACTICAL NURSE WF 330 WEST 42ND STREET 2ND FLOOR NEW YORK NY 10036 132623987 BENEFIT FUND NY 501(C)(9) NA false 1199SEIU EMPLOYER CHILD CARE CORP 330 WEST 42ND STREET 2ND FLOOR NEW YORK NY 10036 134063281 DAY CARE CNTR NY 501(C)(3) 7 N/A false false false false false false false false false false true false false true true true true false false 1199SEIU BENEFIT AND PENSION FUNDS FOR HHSE K 2460245 ALLOCATION 1199SEIU BENEFIT AND PENSION FUNDS FOR HHSE O 3131564 ALLOCATION 1199SEIU LEAGUE RN TRAINING AND JSF O 1169923 ALLOCATION 1199SEIU HOSPITAL LEAGUE HEALTH CARE INDUSTRY O 3688556 ALLOCATION 1199SEIU LABOR MANAGEMENT INITIATIVES INC O 7404580 ALLOCATION 1199SEIU BENEFIT AND PENSION FUNDS FOR HHSE p 8054953 ACTUAL PAID 1199SEIU HOSPITAL LEAGUE HEALTH CARE INDUSTRY P 1281129 PMNT SCHEDULE 1199SEIU LEAGUE RN TRAINING AND JSF P 372176 PMNT SCHEDULE 1199SEIU LABOR MANAGEMENT INITIATIVES INC P 246956 PMNT SCHEDULE 1199SEIU HOSPITAL LEAGUE HEALTH CARE INDUSTRY Q 3404203 PMNT SCHEDULE 1199SEIU LABOR MANAGEMENT INITIATIVES INC Q 7356859 PMNT SCHEDULE 1199SEIU LEAGUE RN TRAINING AND JSF Q 1031932 PMNT SCHEDULE