2016-10-27T05:32:30-07:00 2015-12-31 Wagner & Zwerman LLP 450 Wireless Boulevard Hauppauge NY 11788 990 2015-01-01 136123972 WESTCHESTER TEAMSTERS HEALTH & WELFARE FUND WEST 9145929330 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 LOUIS A PICANI UNION TRUSTEE 2016-10-27 true ANDREW M ZWERMAN CPA P00641815 6317771000 2015 2017-02-10 21:41:12Z 15016382 false false X N/A X 1948 NY TO PROVIDE HEALTH AND WELFARE, SUPPLEMENTAL UNEMPLOYMENT, AND DISABILITY BENEFITS FOR PARTICIPANTS AND THEIR BENEFICIARIES. 5 4 0 0 0 11099642 12334085 337041 918626 86340 184000 11523023 13436711 0 12175014 11890701 462769 476739 0 0 806286 1972853 13444069 14340293 -1921046 -903582 7657557 6104055 434148 672177 7223409 5431878 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 7 0 true 0 false false false false false false false false false false false false false X 5 4 false false false false true 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 ROSS PEPE EMPLYR TRUSTEE 1.00 2.00 X 0 0 0 THOMAS GESUALDI UNION TRUSTEE 0.00 1.00 X 0 0 0 SAUL SINGER EMPLYR TRUSTEE 1.00 2.00 X 0 0 0 BERNADETTE KELLY UNION TRUSTEE 0.00 40.00 X 0 59308 0 LOUIS A PICANI UNION TRUSTEE 1.00 23.50 X 0 33300 273 ANDREW MACKLE ADMINISTRATOR 6.00 34.00 X 0 135810 32720 228418 32993 0 false true false WAGNER & ZWERMAN LLP 450 WIRELESS BLVD HAUPPAUGE NY 11788 ACCOUNTANTS 178965 EMPIRE HEALTH CHOICE ASSURANCE INC 15 METRO TECH CENTER SO BROOKLYN NY 11201 CLAIMS PROCESSOR 258956 BARNES IACCARINO & SHEPHERD LLC 3 SURREY LANE HEMPSTEAD NY 11550 LEGAL 108660 CLARITY TESTING SERVICES 150 WHITE PLAINS ROAD SUITE 204 TARRYTOWN NY 10591 CLAIMS PROCESSOR 150000 TRIVELLA & FORTE LLP 1311 MAMARONECK AVENUE WHITE PLAINS NY 10605 LEGAL 109975 5 0 COBRA CONTRIBUTIONS 900099 131466 131466 EAP MUNI. CONTRIBUTION 900099 21474 21474 EMPLOYER CONTRIBUTIONS 900099 12175312 12175312 PARTICIPANT CONTRIBUTIONS 900099 5833 5833 12334085 139707 139707 0 0 0 2358590 1579671 778919 778919 778919 0 0 0 SUBROGATION CLAIM 900099 184000 184000 184000 13436711 12518085 918626 0 0 0 11890701 0 0 357367 50040 40278 29054 0 218635 178965 0 0 4250 852782 0 63793 1467 0 133876 0 0 1187 0 0 3130 3071 ACA REINSURANCE FEE 239047 STOP LOSS INSURANCE 226247 Postage and Shipping 24474 EQUIPMENT RENTAL AND MAINTENAN 11632 10297 14340293 0 0 0 631497 318066 19548 6585 0 0 0 0 0 0 0 432368 427933 7565 4435 3230318 3079519 3656160 2250449 0 0 112469 445001 7657557 6104055 102628 240116 331520 432061 434148 672177 X 7223409 5431878 7223409 5431878 7657557 6104055 -903582 -887949 X X false true X true false 432368 427933 4435 4435 2250449 DUE FROM ADMINISTRATIVE 445001 445001 BENEFITS PAYABLE 432061 432061 X 12544512 -887949 -887949 13432461 4250 4250 13436711 14440834 100541 100541 14340293 14340293 Part X : FIN48 Footnote The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2015 and 2014, 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 31,2012 are no longer subject to examination based on the normal statutory periods subject to audit. Part XII, Line 2d: Other expenses and losses per audited F/S CHANGE IN FBO $100541 X false false false ANDREW MACKLE ADMINISTRATOR 135810 23201 9519 168530 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 6: Explanation of Classes of Members or Shareholder EMPLOYER CONTRIBUTIONS ARE MADE TO THE FUND ON BEHALF OF PARTICIPATING MEMBERS. 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 UPON REQUEST GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. 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 ORGAN. WHO REPRESENT UNION LAB 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