2017-11-09T09:59:59-08:00 2016-12-31 Wagner & Zwerman LLP 201 Old Country Road Ste 202 Melville NY 117472731 990 2016-01-01 136123972 WESTCHESTER TEAMSTERS HEALTH & WELFARE FUND WEST 9145929330 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 LOUIS A PICANI UNION TRUSTEE 2017-11-09 true ANDREW M ZWERMAN CPA P00641815 6317771000 2016 2017-02-10 21:41:12Z 15835842 false false X N/A X 1948 NY TO PROVIDE HEALTH AND WELFARE, SUPPLEMENTAL UNEMPLOYMENT AND DISABILITY BENEFITS FOR PARTICIPANTS AND THEIR BENEFICIARIES. 6 3 0 0 0 12334085 14215039 918626 505639 184000 0 13436711 14720678 0 11890701 13665622 476739 410341 0 0 1972853 1750348 14340293 15826311 -903582 -1105633 6104055 5640744 672177 1560462 5431878 4080282 TO PROVIDE HEALTH AND WELFARE, SUPPLEMENTAL UNEMPLOYMENT AND DISABILITY BENEFITS FOR PARTICIPANTS AND THEIR BENEFICIARIES. false false EMPLOYER CONTRIBUTIONS PROVIDE WELFARE BENEFITS FOR THEIR EMPLOYEES WHO ARE PARTICIPANTS IN THE FUND false false false false false false false false false false true true 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 false false false true false false false false true 6 0 true 0 false false false false false false false false false false false false false X 6 3 false false false false false false false true true false false true true true true true true true true false X ANDREW MACKLE 9145299330 160 S CENTRAL AVE ELMSFORD NY 10523 X ROSS PEPE EMPLYR. TRUSTEE 1.00 2.00 X 0 0 0 SAUL SINGER EMPLYR TRUSTEE 1.00 2.00 X 0 0 0 JEFFREY ISAACS EMPLYR TRUSTEE 1.00 2.00 X 0 0 0 LOUIS A PICANI UNION TRUSTEE 1.00 2.00 X 0 212098 46707 DOMINICK CASSANELLI UNION TRUSTEE 1.00 39.00 X 0 156777 61377 JOSEPH SANSONE UNION TRUSTEE 1.00 39.00 X 0 171544 62853 THOMAS GESUALDI UNION TRUSTEE 1.00 0.00 X 0 0 0 BERNADETTE KELLY UNION TRUSTEE 0.00 40.00 X 0 60000 0 ANDREW MACKLE ADMINISTRATOR 6.00 34.00 X 0 135364 32774 735783 203711 0 false true false WAGNER & ZWERMAN LLP 201 OLD COUNTRY RD STE 202 MELVILLE NY 11747 ACCOUNTING 125220 TRIVELLA & FORTE LLP 1311 MAMARONECK AVENUE WHITE PLAINS NY 10605 LEGAL 225198 2 0 COBRA CONTRIBTIONS 900099 86109 86109 EMPLOYER CONTRIBUTIONS 900099 14128930 14128930 14215039 96280 96280 0 0 0 1524523 1115164 409359 409359 409359 0 0 0 0 14720678 14215039 505639 0 0 0 13665622 0 0 302914 43515 40168 23744 0 237940 125220 0 0 5792 850560 0 82028 1529 0 127364 0 0 1584 0 0 2515 3198 STOP LOSS INSURANCE 226351 ACA REINSURANCE FEE 43104 Postage and Shipping 23225 TELEPHONE 9781 10157 15826311 0 0 0 318066 697736 6585 15259 0 13284 0 0 0 0 0 432368 430448 4435 1920 3079519 2452109 2250449 1577085 0 0 445001 883351 6104055 5640744 240116 61904 432061 1498558 672177 1560462 X 5431878 4080282 5431878 4080282 6104055 5640744 -1105633 -245963 X X false true X true false 432368 430448 1920 1920 1577085 DUE FROM ADMINISTRATIVE 643774 PRESCRIPTION REBATE 218477 STOP LOSS RECEIVABLE 21100 883351 BENEFITS PAYABLE 1498558 1498558 X 14468923 -245963 -245963 14714886 5792 5792 14720678 14754023 -1066496 -1066496 15820519 5792 5792 15826311 Part X : FIN48 Footnote The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2016 and 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) 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 periods in progress. The Plan administrator believes that the Plan's returns for the years prior to the year ended December 31,2013 are no longer subject to examination based on the normal statutory periods subject to audit. X false false false ANDREW MACKLE ADMINISTRATOR 135364 23274 9500 168138 DOMINICK CASSANELLI UNION TRUSTEE 156777 50353 11024 218154 JOSEPH SANSONE UNION TRUSTEE 171544 51829 11024 234397 LOUIS A PICANI UNION TRUSTEE 212098 44543 2164 258805 Client Note 1 Client Note 1 - THE PLAN SHARES OFFICE SPACE, PERSONNEL AND ADMINISTRATIVE EXPENSES WITH THE WESTCHESTER TEAMSTERS PENSION, ANNUITY, LEGAL, EDUCATION AND TRAINING, MUNICIPAL WELFARE, AND JOINT LABOR MANAGEMENT FUNDS. THESE EXPENSES ARE PAID OUT OF A COMMON ADMINISTRATIVE CHECKING ACCOUNT CALLED THE WESTCHESTER TEAMSTERS ALLIED ACCOUNT AND ARE ALLOCATED TO THE FUNDS BASED UPON PERCENTAGES APPROVED BY THE BOARD OF TRUSTEES. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 WAS SENT TO THE BOARD FOR REVIEW. UPON APPROVAL A WAIVER IS SIGNED AUTHORIZING THE ELECTRONIC SUBMISSION OF THE FORM. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ANNUALLY AT THE BOARD OF TRUSTEE MEETINGS. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees INCREASES IN COMPENSATION ARE APPROVED BY THE BOARD AND ARE COMPARED TO INDUSTRY STANDARDS. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. INTERNATIONAL BROTHERHOOD OF TEAMSTERS 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 131739753 REPRESENTATION OF MEMBERS NY 501(C)(5) N/A false WESTCHESTER MUNICIPAL EMPLOYEES WELFARE 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 136804536 WELFARE BENEFITS TO PARTICIPANTS NY 501(C)(9) N/A false WESTCHESTER TEAMSTERS PENSION FUND 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 136123973 TO PROVIDE PENSION BENEFITS TO PARTICIPANTS NY 401(A) N/A false TEAMSTERS LOCAL 456 ED & TRAINING FUND 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 133127233 TO PROVIDE ED. & TRAIN. CLASSES TO PARTICIPANTS IN THE FUND NY 501(C)(5) N/A false TEAMSTERS LOCAL 456 LEGAL SERVICES BEN 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 133133262 TO PROVIDE LEGAL BENEFITS NY 501(C)(9) N/A false TEAMSTERS LOCAL 456 PAC FUND 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 134135385 POLITICAL ORG. WHO REPRESENT UNION LABOR NY 527 N/A false WESTCHESTER TEAMSTERS ANNUITY FUND 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 136889226 TO PROVIDE ANNUITY BENEFITS TO MEMBERS NY 401(A) N/A false LOCAL 456-CIC-BCA LABOR MANAGEMENT 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 453262099 IMPROVE COMM. BETWEEN UNION & EMPLOYERS NY 501(C)(5) N/A false SEE ATTACHED 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 NY N/A false false false false false false false false false false false true false false true true true true false false Schedule R- Part IV SEE ATTACHED LIST OF RELATED ORGANIZATIONS