2015-05-15T13:00:56-05:00 2014-06-30 300510353 MACNELL ACCOUNTING & CONSULTING LLP 9436 SPRINGFIELD AVENUE EVANSTON IL 60203 990 2013-07-01 046048964 GREATER BOSTON HOTEL EMPLOYEES LOCAL 26 HEALTH AND WELFARE GREA 6174510318 33 HARRISON AVENUE NO 500 BOSTON MA 02111 JEFF NELSON TRUSTEE 6174510318 2015-05-15 1 THOMAS J CAPLICE P00058427 8476753100 2015-05-15 2013 2016-03-07 17:11:31Z JEFF NELSON 33 HARRISON AVENUE BOSTON MA 02111 52195693 0 X X 1959 MA TO PROVIDE HEALTH BENEFITS, DEATH BENEFITS, AND EDUCATIONAL, HOUSING, AND LEGAL BENEFITS TO ELIGIBLE MEMBERS. 6 3 0 0 0 0 0 0 60097312 51685158 17140 99361 1423814 411174 61538266 52195693 0 0 51983836 39497155 0 0 0 0 0 1932418 2185638 53916254 41682793 7622012 10512900 20656056 1087143 5704961 100659 14951095 986484 TO PROVIDE HEALTH BENEFITS, DEATH BENEFITS, AND EDUCATIONAL, HOUSING, AND LEGAL BENEFITS TO ELIGIBLE MEMBERS. 0 0 TO PROVIDE HEALTH, MEDICAL, DEATH, AND DISABILITY BENEFITS TO ITS MEMBERS TO PROVIDE LEGAL BENEFITS TO ITS MEMBERS TO PROVIDE EDUCATIONAL BENEFITS TO ITS MEMBERS 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 0 0 0 0 0 0 0 0 0 X 6 3 0 0 1 0 1 0 0 1 1 0 0 1 1 0 0 0 1 1 1 0 X KELLY BRIGGS 6174510318 33 HARRISON AVENUE BOSTON MA 02111 JAMES STAMAS CHAIRMAN 5.00 X 0 0 0 BRIAN LANG TREASURER 5.00 X 0 84606 26876 HENRY GREEN TRUSTEE 5.00 X 0 84606 32070 COLLEEN KEATING TRUSTEE 5.00 X 0 0 0 JEFF NELSON TRUSTEE 5.00 X 0 0 0 DAVID COLELLA TRUSTEE 5.00 X 0 0 0 JOSEPH MOKOS EXECUTIVE DIRECTOR 40.00 X 0 85000 15364 KELLY BRIGGS EXECUTIVE DIRECTOR 40.00 X 0 80556 18270 0 334768 92580 0 0 0 0 TUFTS BENEFIT ADMINISTRATORS 705 MOUNT AUBURN ST WATERTOWN MA 02472 BENEFTIS ADMINISTRATION 1823887 REGAN ASSOCIATES CHARTERED OLD CITY HALL 45 SCHOOL ST BOSTON MA 02108 LEGAL BENEFITS 1257705 BOSTON EDUCATION SKILLS & TRAINING 33 HARRISON AVENUE BOSTON MA 02111 TRAINING PROVIDER 804166 GBHE LOCAL 26 BENEFITS ADMINISTRATION LL 20 PARK PLAZA STE 900 BOSTON MA 02116 BENEFTIS ADMINISTRATION 791246 4 EMPLOYER CONTRIBUTIONS 813930 50364847 50364847 EMPLOYEE CONTRIBUTIONS 813930 1320311 1320311 51685158 99361 99361 MISCELLANEOUS 525120 411174 411174 411174 52195693 52195693 0 0 39497155 102052 158479 30739 90108 30444 20447 18228 58080 3905 SHARED EXPENSES 1533812 TRAINING EXPENSES 134961 MEMBERSHIP DUES 4383 41682793 2845274 221077 12080057 619325 4561739 242325 84235 84235 56441 0 1112545 4416 20656056 1087143 94961 100659 5610000 0 5704961 100659 X 0 0 0 0 14951095 986484 14951095 986484 20656056 1087143 X 10512900 134009 -24611520 X 0 1 X 0 0 84235 84235 0 0 X 52329702 134009 134009 52195693 0 52195693 47292793 0 47292793 -5610000 -5610000 41682793 PART X, LINE 2: 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 (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS BY THE PLAN, AND HAS CONCLUDED THAT AS OF JUNE 30, 2014, THERE ARE NOT UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NOT AUDITS FOR ANY TAX PERIODS IN PROGRESS. PLAN MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS FORM 990, PART VI, SECTION A, LINE 4 THE TRUSTEES OF THE PLAN HAVE APPROVED A MERGER OF THE GREATER BOSTON HOTEL EMPLOYEES LOCAL 26 HEALTH & WELFARE FUND WITH UNITE HERE HEALTH AS OF APRIL 30, 2014 AFTER DETERMINING THAT A MERGER WOULD BE IN THE BEST INTEREST OF THE PLAN'S PARTICIPANTS AND BENEFICIARIES FOR REASONS INCLUDING, BUT NOT LIMITED TO, ECONOMIES OF SCALE IN THE ADMINISTRATION AND OPERATION OF THE MERGED PLAN, THE CREATION OF A LARGER AND MORE STABLE PARTICIPANT BASE WITH REDUCED FUNDING VOLATILITY, IMPROVED PROSPECTS FOR FUTURE GROWTH, AND IMPROVED PORTABILITY OF BENEFITS FOR ITS PARTICIPANTS. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS ARE COLLECTIVELY BARGAINED LOCAL 26 GREATER BOSTON HOTEL EMPLOYEES FORM 990, PART VI, SECTION B, LINE 11 THE BOARD OF TRUSTEES HAS GRANTED THE EXECUTIVE DIRECTOR AUTHORITY TO REVIEW AND FILE ALL TAX DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS, DETERMINES AND APPROVES PLAN'S EXECUTIVE DIRECTOR, OFFICERS, AND KEY EMPLOYEES COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAIABLE UPON REQUEST FORM 990, PART XI, LINE 9: TRANFER OF CURRENT YEAR HEALTH AND WELFARE NET ASSETS DUE TO MERGER -24,611,520. GREATER BOSTON HOTEL EMPLOYEES 401(K) PLAN 33 HARRISON AVENUE BOSTON MA 02111 223674126 401K PLAN MA 401(K) 0 GREATER BOSTON HOTEL EMPLOYEES MONEY PURCHASE PENSION PLAN 33 HARRISON AVENUE BOSTON MA 02111 046109144 MONEY PURCHASE PLAN MA 401(A) 0 UNITE HERE WORKERS AND HOSPITALITY EMPLOYERS VDB PENSION TRUST 33 HARRISON AVENUE BOSTON MA 02111 454227067 VDB PENSION TRUST MA 401(I) 0 GREATER BOSTON HOSPITALITY EMPLOYERSLOCAL 26 BENEFITS ADMINISTRATION LLC 33 HARRISON AVENUE BOSTON MA 02111 453706480 BENEFITS ADMINISTRATION MA LLC 0 AMES HOTEL 1 COURT STREET BOSTON MA 02108 HOTEL AND HOSPITALITY EMPLOYER MA C 0 ARAMARK MIT 50 MEMORIAL DR E52ND6THFL CAMBRIDGE MA 02139 HOTEL AND HOSPITALITY EMPLOYER MA C 0 ALGONQUIN CLUB 217 COMMONWEALTH BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 BON APPETIT 500 MEMORIAL DRIVE CAMBRIDGE MA 02139 HOTEL AND HOSPITALITY EMPLOYER MA C 0 LOEWS BACK BAY HOTEL 350 STUART STREET BACK BAY BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 LEVY HYNES BCEC 415 SUMMER STREET BOSTON MA 02110 HOTEL AND HOSPITALITY EMPLOYER MA C 0 BEST 33 HARRISON AVE BOSTON MA 02111 HOTEL AND HOSPITALITY EMPLOYER MA C 0 BRASSERIE JO 120 HUNTINGTON AVENUE BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 COURTYARD CAMBRIDGE 777 MEMORIAL DRIVE CAMBRIDGE MA 02139 HOTEL AND HOSPITALITY EMPLOYER MA C 0 COLONNADE 120 HUNTINGTON AVENUE BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 COPLEY SQUARE HOTEL 47 HUNTINGTON AVENUE BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 FAIRMONT BATTERY WHARF 3 BATTERY WHARF BOSTON MA 02109 HOTEL AND HOSPITALITY EMPLOYER MA C 0 FAIRMONT COPLEY PLAZA 138 ST JAMES AVENUE BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 GLENBEG 311 WASHINGTON STREET BRIGHTON MA 02135 HOTEL AND HOSPITALITY EMPLOYER MA C 0 GBHE TRUST 33 HARRISON AVENUE STE 500 BOSTON MA 02111 HOTEL AND HOSPITALITY EMPLOYER MA C 0 GLOBE COMPASS 135 MORRISSEY BLVD DORCHESTER MA 02125 HOTEL AND HOSPITALITY EMPLOYER MA C 0 HILTON FINANCIAL 89 BROAD ST BOSTON MA 02110 HOTEL AND HOSPITALITY EMPLOYER MA C 0 HILTON BOSTON LOGAN 1 HOTEL DRIVE EAST BOSTON MA 02128 HOTEL AND HOSPITALITY EMPLOYER MA C 0 HBS COMPASS 117 WESTERN AVENUE BOSTON MA 02163 HOTEL AND HOSPITALITY EMPLOYER MA C 0 HOTEL COMMONWEALTH 600 COMMONWEALTH AVENUE BOSTON MA 02215 HOTEL AND HOSPITALITY EMPLOYER MA C 0 HAMPTON INN 811 MASSACHUSETTS AVENUE BOSTON MA 02118 HOTEL AND HOSPITALITY EMPLOYER MA C 0 HARVARD LAW SCHOOL COMPASS 1563 MASSACHUSETTS AVE CAMBRIDGE MA 02138 HOTEL AND HOSPITALITY EMPLOYER MA C 0 HMS COMPASS 77 AVENUE LOUIS PASTEUR BOSTON MA 02115 HOTEL AND HOSPITALITY EMPLOYER MA C 0 HYATT PLACE 50 FORBES ROAD BRAINTREE MA 02184 HOTEL AND HOSPITALITY EMPLOYER MA C 0 INTERCONTINENTAL 510 ATLANTIC AVENUE BOSTON MA 02210 HOTEL AND HOSPITALITY EMPLOYER MA C 0 LOCAL 26 33 HARRISON AVE BOSTON MA 02111 HOTEL AND HOSPITALITY EMPLOYER MA C 0 LENOX 710 BOYLSTON STREET BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 MAP (EMPLOYER) 1400 HANCOCK ST QUINCY MA 02169 HOTEL AND HOSPITALITY EMPLOYER MA C 0 MARRIOTT COURTYARD LOGAN AIRPORT 225 MCCLELLAN HIGHWAY EAST BOSTON MA 02128 HOTEL AND HOSPITALITY EMPLOYER MA C 0 NINE ZERO 90 TREMONT STREET BOSTON MA 02108 HOTEL AND HOSPITALITY EMPLOYER MA C 0 OMNI PARKER HOUSE 60 SCHOOL STREET BOSTON MA 02108 HOTEL AND HOSPITALITY EMPLOYER MA C 0 PARK PLAZA 64 ARLINGTON STREET BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 RENAISSANCE BOSTON WATERFRONT 606 CONGRESS STREET BOSTON MA 02210 HOTEL AND HOSPITALITY EMPLOYER MA C 0 RITZ CARLTON BOSTON 10 AVERY STREET BOSTON MA 02111 HOTEL AND HOSPITALITY EMPLOYER MA C 0 SHERATON COMMANDER 16 GARDEN STREET CAMBRIDGE MA 02138 HOTEL AND HOSPITALITY EMPLOYER MA C 0 SODEXO MIT 142 MEMORIAL DRIVE CAMBRIDGE MA 02135 HOTEL AND HOSPITALITY EMPLOYER MA C 0 TAJ 15 ARLINGTON STREET BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 ULTIMATE PARKING 607 BOYLSTON STREET BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 SHERATON BOSTON 39 DALTON STREET BOSTON MA 02199 HOTEL AND HOSPITALITY EMPLOYER MA C 0 WESTIN COPLEY 10 HUNTINGTON AVENUE BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 THE W HOTEL 100 STUART ST BOSTON MA 02116 HOTEL AND HOSPITALITY EMPLOYER MA C 0 WESTIN WATERFRONT 425 SUMMER STREET BOSTON MA 02210 HOTEL AND HOSPITALITY EMPLOYER MA C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1