2020-06-22T10:11:40-05:00 2019-06-30 471793720 ARCARA ZUCARELLI LENDA & ASSOC CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2018-07-01 160776208 IRON WORKERS DISTRICT COUNCIL OF WESTERN NY & VICINITY WELFARE FUND IRON 5854243510 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 SUZANNE RANELLI ADMIN. MANAGER 5854243722 2019-11-08 true DAVID ARCARA CPA P00165827 7166342722 2020-06-17 72.75.228.50 2020-06-22 10:11:40 CD P 73E0D1874E64C0E4C830CCCB74E9C2C0F6B73C05 12DF439039F5393215D84D515F4D9273410A213D 2018 2020-09-23 17:36:50Z X SUZANNE RANELLI 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 11079690 false X WWW.IRONWORKERSDCWNY.COM X 1953 NY TO PROVIDE WELFARE BENEFITS TO UNION IRON WORKERS AND THEIR BENEFICIARIES. 6 6 6 0 0 4240175 4647637 29634 57847 296703 320473 4566512 5025957 0 2797691 2834095 328073 336989 0 0 900205 884596 4025969 4055680 540543 970277 2120581 3565145 95140 125240 2025441 3439905 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 true true true 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 true false false true 121 0 6 true false false false false false false false false X 6 6 false false false false false false false true true true false true true true true true true true false false X SUZANNE RANELLI 5854243510 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 SCOTT GARDNER LABOR TRUSTE X 0 0 0 SCOTT BRYDGES LABOR TRUSTE X 0 0 0 KELLY GILLIGAN MANAGEMENT T X 0 0 0 THOMAS P THOMAS LABOR TRUSTE X 0 0 0 HL STEPHENSON MANAGEMENT T X 0 0 0 TOM DICKEY MANAGEMENT T X 0 0 0 SUZANNE RANELLI ADMIN. MANAG 16.00 X 61116 0 21446 61116 21446 false false false EMPLOYER CONTRIBUTIONS 900099 4504871 4504871 EMPLOYEE CONTRIBUTIONS 900099 142766 142766 4647637 60403 60403 6051177 6053733 -2556 -2556 -2556 SHARED ADMIN SERVICES 900099 316177 316177 SUNDRY 900099 2196 2196 EMPLOYER INT./LIQUID. DAMAGES 900099 2100 2100 320473 5025957 4968110 57847 2834095 82561 189763 35566 9674 19425 192171 91753 32244 9405 89789 48832 96359 47025 11518 8916 147840 NYSHCRA SURCHARGES 106699 ACA FEES 2045 4055680 0 0 0 147738 255082 241571 337109 594263 554738 36700 32700 280090 265739 19724 14351 995727 1873495 84858 497670 2120581 3565145 69695 105984 25445 15654 3602 95140 125240 X 2025441 3439905 2025441 3439905 2120581 3565145 X 970277 87345 356842 X false true X true false 4957 1941 3016 275133 263798 11335 14351 DUE TO/FROM RELATED PARTIES 483038 RESERVE FOR LIFE INS. CLAIMS 8000 ACCRUED INCOME RECEIVABLE 6632 497670 DUE TO BROKER 3602 3602 X 4787720 87345 87345 4700375 9405 316177 325582 5025957 3730098 3730098 9405 316177 325582 4055680 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, 2019, 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, 2016. SCHEDULE D, PAGE 4, PART XI, LINE 4B REIMBURSED ADMINISTRATIVE EXPENSES 316,177 SCHEDULE D, PAGE 4, PART XII, LINE 4B REIMBURSED ADMINISTRATIVE EXPENSES 316,177 FORM 990, PAGE 1, ITEM B SUBSEQUENT TO JUNE 30, 2019 AND AFTER FORM 990 WAS FILED FOR 2018 IT WAS DETERMINED THAT THE CALCULATION OF SHARED COST EXPENSE CHARGED BY THE PLAN TO RELATED ENTITIES EXCLUDED THE COST OF A BENEFIT OFFERED TO SHARED EMPLOYEES OF THE PLAN GOING BACK TO THE YEAR ENDED JUNE 30, 2003. FORM 990 FOR YEAR ENDED JUNE 30, 2019 IS BEING AMENDED TO INCLUDE THE ADJUSTMENT TO THE ACTIVITY IN THE CURRENT FISCAL YEAR, AS WELL AS TO RECORD A PRIOR PERIOD ADJUSTMENT FOR THE CUMULATIVE EFFECT OF THE ADDITIONAL AMOUNTS CHARGED TO THE AFFILIATED ENTITIES FOR YEARS ENDED JUNE 30, 2018 AND PRIOR. THE ADJUSTMENTS INCLUDE ADDITIONAL SHARED COSTS RECEIVABLE AND INTEREST ON THE SHARED COSTS RECEIVABLE. FORM 990, PAGE 6, PART VI, LINE 9 SCOTT GARDNER 650 TRABOLD ROAD ROCHESTER, NY 14624 SCOTT BRYDGES 412 39TH STREET NIAGARA FALLS, NY 14303 KELLY GILLIGAN 7819 STATE ROUTES 5 & 20 BLOOMFIELD, NY 14469 THOMAS P. THOMAS 10 MAIN STREET, SUITE 100 WHITESBORO, NY 13492 H.L. STEPHENSON 8 KING ROAD CHURCHVILLE, NY 14428 TOM DICKEY 5285 UPPER MT. ROAD LOCKPORT, NY 14094 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 TRSUTEES 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 XI, LINE 9 REIMBURSED ADMINISTRATIVE EXPENSES -316,177 REIMBURSED ADMINISTRATIVE EXPENSES 316,177 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 AAA REINFORCING LLC CONTRACTOR N/A false ACE ARCHITECTURAL CONTRACTOR N/A false AJAY GLASS & MIRROR CO CONTRACTOR N/A false ALLIED POWER CONTRACTOR N/A false AMERICAN BRIDGE COMPANY CONTRACTOR N/A false AMERICAN IRON INC CONTRACTOR N/A false APOLLO DISMANTLING SERVICES CONTRACTOR N/A false APOLLO STEEL CORPORATION CONTRACTOR N/A false BARNHART CRANE & RIGGING CO CONTRACTOR N/A false BARNHART NORTHEAST CONTRACTOR N/A false BEREZA IRON WORKS CONTRACTOR N/A false BISON SHEETING INC CONTRACTOR N/A false BOULTER INDUSTRIAL CONTRACTORS CONTRACTOR N/A false BURT CRANE & RIGGING CONTRACTOR N/A false BVR CONSTRUCTION COMPANY INC CONTRACTOR N/A false C P WARD INC CONTRACTOR N/A false CBIAPTIM CONTRACTOR N/A false COBRA INDUSTRIAL MAINTENANCE CONTRACTOR N/A false CONTOUR STEEL CO CONTRACTOR N/A false D A COLLINS CONSTRUCTION COM CONTRACTOR N/A false DANKO CONSTRUCTION CORP CONTRACTOR N/A false DELROSE CONSTRUCTION COMPANY CONTRACTOR N/A false DMYLES INC CONTRACTOR N/A false EJ CONSTRUCTION GROUP INC CONTRACTOR N/A false ELDERLEE INC CONTRACTOR N/A false EMPIRE DISMANTLEMENT CORP CONTRACTOR N/A false FLOWER CITY GLASS COMPANY CONTRACTOR N/A false FOX FENCE INC CONTRACTOR N/A false FRIEND COMMERCIAL CONTRACTING CONTRACTOR N/A false G & J CONTRACTING INC CONTRACTOR N/A false GITZEN COMPANY INC CONTRACTOR N/A false HOHL INDUSTRIAL SERVICES INC CONTRACTOR N/A false IROQUOIS BAR CORP CONTRACTOR N/A false J & J CONSTR & RIGGING INC CONTRACTOR N/A false KING INDUSTRIES CONTRACTOR N/A false LILJA CORP CONTRACTOR N/A false LONGHOUSE CONSTRUCTION GROUP CONTRACTOR N/A false LORAN CONSTRUCTION INC CONTRACTOR N/A false MRL CONSTRUCTORS OF NY CONTRACTOR N/A false MURNANE CONSTRUCTION SERVICES CONTRACTOR N/A false NIAGARA ERECTING INC CONTRACTOR N/A false NORTH KNIGHT LOGISTICS INC CONTRACTOR N/A false NORTHEAST CARPENTERS CONTRACTOR N/A false NORTHEAST RIGGERS & ERECTORS CONTRACTOR N/A false NORTHERN STUD WELDING LLC CONTRACTOR N/A false PLUMBERS & STEAMFITTERS LOCAL CONTRACTOR N/A false PRECAST SERVICES INC CONTRACTOR N/A false PUTRELO BLDG ENTERPRISES INC CONTRACTOR N/A false RIG-ALL INC CONTRACTOR N/A false ROCHESTER RIGGING & ERECTORS CONTRACTOR N/A false ROUNDPOINT CONSTRUCTION CONTRACTOR N/A false SECURITY SYSTEMS INC CONTRACTOR N/A false SENECA STEEL ERECTORS INC CONTRACTOR N/A false SEVENSON ENVIRONMENTAL CORP CONTRACTOR N/A false SMOKIN JOE'S CONTRACTOR N/A false SMP WELDING LLC CONTRACTOR N/A false SOLVAY IRON WORKS CONTRACTOR N/A false SPECIALTY ERECTORS CO INC CONTRACTOR N/A false STATE GROUP CONTRACTOR N/A false STEEL TECH FABRICATORS CONTRACTOR N/A false STRUCTURAL SERVICES INC CONTRACTOR N/A false TIE STEEL CORP CONTRACTOR N/A false TITAN STEEL CORPORATION CONTRACTOR N/A false TITCHENER IRON WORKS INC CONTRACTOR N/A false TJ FIACCO CONSTRUCTION LLC CONTRACTOR N/A false VAUGHAN DOOR CENTER INC CONTRACTOR N/A false WHITACRE ENGINEERING CO CONTRACTOR N/A false WILTSIE CONSTRUCTION COMPANY 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