2018-11-15T10:42:44-05:00 2018-06-30 471793720 ARCARA ZUCARELLI LENDA & ASSOC CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2017-07-01 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 2018-11-09 true DAVID ARCARA CPA P00165827 7166342722 2018-11-09 50.75.34.114 2018-11-15 09:42:44 CS P 73E0D1874E64C0E4C830CCCB74E9C2C0F6B73C05 523E7F306D5E140A637DEEA2CA2A1EFCBA7DB2D3 2017 2019-02-21 02:37:17Z SUZANNE RANELLI 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 7573631 false X WWW.IRONWORKERSDCWNY.COM X 1953 NY TO PROVIDE WELFARE BENEFITS TO UNION IRON WORKERS AND THEIR BENEFICIARIES. 6 6 6 0 0 4340001 4240175 34657 29634 267911 296703 4642569 4566512 0 3642536 2797691 321690 328073 0 0 954478 900205 4918704 4025969 -276135 540543 1535852 2120581 45197 95140 1490655 2025441 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 false false false false false false false false false false false false true false false true 206 0 6 true 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 X SCOTT GARDNER LABOR TRUSTE 1.00 X 0 0 0 SCOTT BRYDGES LABOR TRUSTE 1.00 X 0 0 0 KELLY GILLIGAN MANAGEMENT T 1.00 X 0 0 0 ALAN SWANSON LABOR TRUSTE 1.00 X 0 0 0 THOMAS P THOMAS LABOR TRUSTE 1.00 X 0 0 0 HL STEPHENSON MANAGEMENT T 1.00 X 0 0 0 TOM DICKEY MANAGEMENT T 1.00 X 0 0 0 SUZANNE RANELLI ADMIN. MANAG 16.00 X 61115 0 19220 61115 19220 false false false UNIVERSITY OF ROCHESTER ADMIN BLDG RIVER CAMPUS ROCHESTER NY 14627 MEDICAL 243636 THE SEGAL COMPANY PO BOX 4058 NEW YORK NY 10261 CONSULTING 115610 BEACHES RECOVERY SERVICES 390 16TH AVE S JACKSONVILLE BEACH FL 32250 MEDICAL 108703 BLITMAN & KING LLP 443 N FRANKLIN ST SUITE 300 SYRACUSE NY 13204 ATTORNEY 105162 4 EMPLOYER CONTRIBUTIONS 900099 4031920 4031920 EMPLOYEE CONTRIBUTIONS 900099 208255 208255 4240175 19307 19307 3017446 3007119 10327 10327 10327 SHARED ADMIN SERVICES 900099 285038 285038 EMPLOYER INT./LIQUID. DAMAGES 900099 9534 9534 SUNDRY 900099 2131 2131 296703 4566512 4536878 29634 2797691 80335 188204 32786 7027 19721 192876 94537 50797 3979 121021 55861 92159 46283 13630 11336 132551 NYSHCRA SURCHARGES 83313 ACA FEES 1862 4025969 0 0 0 51921 147738 102623 241571 520670 594263 58000 36700 276548 256824 29811 19724 697481 995727 75346 84858 1535852 2120581 23081 69695 22116 25445 45197 95140 X 1490655 2025441 1490655 2025441 1535852 2120581 540543 -5757 X false true X true false 4957 1446 3511 271591 255378 16213 19724 X 4271738 -5757 -5757 4277495 3979 285038 289017 4566512 3736952 3736952 3979 285038 289017 4025969 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, 2018, THERE ARE NO UNCERTAIN TAX 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, 2015. SCHEDULE D, PAGE 4, PART XI, LINE 4B REIMBURSED ADMINISTRATIVE EXPENSES 285,038 SCHEDULE D, PAGE 4, PART XII, LINE 4B REIMBURSED ADMINISTRATIVE EXPENSES 285,038 FORM 990, PAGE 6, PART VI, LINE 9 SCOTT GARDNER 154 HUMBOLDT ST ROCHESTER, NY 14610 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 PROVIDED TO EACH TRUSTEE FOR REVIEW AND COMMENT PRIOR TO FILING. 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 CHAIRPERSON OF THE BOARD OF TRUSTEES AND A SECOND TRUSTEE RECOMMEND THE COMPENSATION PACKAGE FOR THE ADMINISTRATIVE MANAGER, WHICH IS THEN APPROVED BY THE FULL BOARD OF TRUSTEES. 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 THE FUND PAYS THE FULL SALARY AND BENEFITS OF THE ADMINISTRATIVE MANAGER. SUCH COMPENSATION IS ALLOCATED TO AFFILIATED FUNDS UNDER A COST SHARING AGREEMENT. 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