2015-11-13T11:24:04-06:00 2014-12-31 KPMG LLP 345 Park Avenue New York NY 101540102 990 2014-01-01 134129368 1199SEIU NBF FOR HOME CARE EMPLOYEES % MARIA ACOSTA CFO 1199 6464736365 PO BOX 842 NEW YORK NY 10108 maria acosta CFO 6464736365 2015-11-12 true KPMG LLP P00741489 2127589700 2014 2016-02-25 16:41:14Z MITRA BEHROOZI 330 WEST 42ND STREET ST FLOOR NEW YORK NY 10036 198882150 false X HTTP://1199SEIUBENEFITS.ORG X 1949 NY TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT. 10 6 0 6 0 0 0 135332304 198868260 15128 13890 0 0 135347432 198882150 0 0 138815025 160679182 6369074 5500842 0 0 0 4680376 4801721 149864475 170981745 -14517043 27900405 55748485 134018220 27901578 37290931 27846907 96727289 X TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT. true false TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT. IN 2014, 32,015 MEMBERS/PARTICIPANTS RECEIVED HEALTH AND WELFARE BENEFITS. false false false false false false false false true false false false 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 4962 0 true 0 false false false false false false X 10 6 true false false false false true false true true false false false true true true true true true true false X MARIA ACOSTA CFO 6464736365 330 WEST 42ND STREET 28TH FLOOR NEW YORK NY 10036 CAROLYN BROOKS UNION TRUSTEE 1.0 0.0 X 0 0 0 JAMES CAREY EMPLOYER TRUSTEE 1.0 0.0 X 0 0 0 KWAI DAVID HO UNION TRUSTEE 1.0 0.0 X 0 0 0 GLADYS CONFIDENT EMPLOYER TRUSTEE BEG. 05/2014 1.0 0.0 X 0 0 0 BRUCE MCIVER EMPLOYER TRUSTEE 1.0 0.0 X 0 0 0 LING MA EMPLOYER TRUSTEE BEG. 05/2014 1.0 0.0 X 0 0 0 MINERVA PENA UNION TRUSTEE 1.0 0.0 X 0 0 0 RONA SHAPIRO UNION TRUSTEE 1.0 0.0 X 0 0 0 DORIS SPENCER EMPLOYER TRUSTEE 1.0 0.0 X 0 0 0 VLADIMIR FORTUNNY UNION TRUSTEE BEG. 06/2014 1.0 0.0 X 0 0 0 MARIA ACOSTA CROSS FUNDS CFO 1.0 0.0 X 12256 0 5107 MITRA BEHROOZI EXECUTIVE OFFICER 1.0 0.0 X 22278 0 9613 FREDERICK HAGEN CHIEF BENEFITS OFFICER 1.0 0.0 X 13530 0 5671 LORRAINE MONCHAK CHIEF INVESTMENTS OFFICER 1.0 0.0 X 24611 0 10390 DONNA REY CROSS FUNDS CHIEF ADMN OFFICER 1.0 0.0 X 15295 0 6580 87970 0 37361 0 false false false CARE ALLIES PRE-CERT po BOX 1450 MINNEAPOLIS MN 554857307 CONSULTING (GENERAL) 606608 MEDCO HEALTH ADMIN FEE 100 PARSONS POND DRIVE FRANKLIN LAKES NJ 07417 CONSULTING (GENERAL) 399157 MILLIMAN INC 1 PENN PLAZA 38TH FLOOR NEW YORK NY 10119 ACTUARIAL 291469 STEP VISUAL COMMUNICATIONS 38 LAWRIDGE DRIVE RYE BROOK NY 10573 COPYING/DUPLICATING 505499 EBS MASTER LLC DBA EMDEON 3055 LEBANON PIKE SUITE 1000 NASHVILLE TN 37214 COPYING AND DUPLICAT 226718 7 0 EMPLOYER CONTRIBUTIONS 900099 176381295 176381295 NYC PERSONAL CARE PROVIDERS RATE ADJUSTMENT 900099 15195622 15195622 MEMBER PREMIUMS 900099 7207639 7207639 COBRA PAYMENTS 900099 83704 83704 198868260 13890 13890 0 0 0 0 0 0 0 0 0 0 198882150 198868260 13890 0 0 0 160679182 125330 0 3670517 1398289 11372 295334 0 281732 112658 0 0 0 362531 0 1166890 122316 0 1656906 0 0 0 24375 0 0 68548 MANAGED CARE PRECERTIFICATION 606608 THIRD PARTY ADMIN CHARGES 399157 170981745 0 0 0 0 0 8555172 36183653 0 0 44377550 93664427 0 0 0 0 0 0 0 0 0 0 3100008 3100008 0 0 0 0 0 0 0 0 2815763 4170140 55748485 134018220 1173134 1111120 0 0 0 0 0 0 0 0 0 0 0 0 4000000 0 22728444 36179811 27901578 37290931 X 27846907 96727289 0 0 0 0 27846907 96727289 55748485 134018220 X 27900405 40979977 X false true X true false 2456334 2456334 0 153910 153910 0 489764 489764 0 0 0 DUE TO RELATED ENTITIES 3397127 BENEFIT OBLIGATIONS CURRENTLY PYBL 32782684 36179811 X 198882150 198882150 198882150 167980161 167980161 3001584 3001584 170981745 RECONCILIATION OF EXPENSE FORM 990, SCHEDULE D, PART XII, LINE 2D Change in Amounts Paid to Insurance Companies:..............$3,001,584 FIN 48 FOOTNOTE Form 990, Schedule D, Part X, Line 2 US GAAP 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 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 DECEMBER 31, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF LIABILITY (OR ASSET) OR DISCLOSURE IN 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 IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. SIGNIFICANT PROGRAM SERVICE CHANGES FORM 990, PART III, LINE 2 EFFECTIVE SEPTEMBER 1, 2014, THE 1199SEIU HOME HEALTH AIDE BENEFIT FUND ("HHA") WAS MERGED INTO THE FUND. HHA is a noncontributory, multiemployer (Taft-Hartley), employee welfare benefit fund subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended (ERISA). The Board of Trustees (the Trustees) of HHA administers HHA. HHA is fully insured by Emblem Health (as successor to Health Insurance Plan of New York HIP). The Plan provided through HIP, among other benefits, hospital, medical, prescription drugs and dental. BUSINESS RELATIONSHIP FORM 990, PART VI, LINE 2 ALL OF THE UNION TRUSTEES ARE ALSO EMPLOYEES OF 1199SEIU (THE UNION) AND THEREFORE HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER. POWER TO ELECT FORM 990, PART VI, LINE 7A The Union trustees are appointed by 1199SEIU United Healthcare Workers East, and the employer trustees are appointed by the Contributing Employers. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER AND FINANCE TEAM REVIEW THE DRAFT FORM 990 AND CONFER WITH THE ACCOUNTANTS AND LEGAL COUNSEL TO ENSURE THE ACCURACY OF THE RETURN. ANY CONCERNS ARE NOTED AND ADDRESSED AND MANAGEMENT ENSURES THAT THE CHANGES ARE INCORPORATED IN THE FORM 990. THE COMPLETED FORM 990 IS THEN SIGNED BY THE CHIEF FINANCIAL OFFICER. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE OR UPDATE TO THE EXECUTIVE DIRECTOR, OR DESIGNEE, THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTERESTS. FOR EACH INTEREST DISCLOSED BY A TRUSTEE, THE EXECUTIVE DIRECTOR OR DESIGNEE WILL DETERMINE WHETHER TO (A) TAKE NO ACTION (B) ASSURE FULL DISCLOSURE TO THE TRUSTEES (C) ASK THE TRUSTEE TO BE RECUSED FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS; AND/OR (D) ASK THE TRUSTEE TO RESIGN. REGARDING EMPLOYEES, COMPLETED CONFLICTS OF INTEREST DISCLOSURE FORMS WILL BE REVIEWED BY THE HUMAN RESOURCES DEPARTMENT AND DISCLOSED CONFLICTS WILL BE REVIEWED BY CHIEF OF HUMAN RESOURCES. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINE 15A AND 15B Compensation for all directors, officers and key employees of the Fund is determined by the Cross Funds Compensation Committee (the "Committee"), comprised of independent members. The Committee utilizes appropriate data as to comparability in its determinations, including information provided by independent compensation consultants. The Committee documents the basis for any compensation determinations contemporaneously in the minutes of the Committee. The Committee determines compensation periodically as it deems appropriate. PUBLIC DISCLOSURE FORM 990, PART VI, SECTION C, LINE 19 SUMMARY PLAN DESCRIPTIONS AND FINANCIAL REPORTS ARE MADE PUBLIC PURSUANT TO IRS REQUIREMENTS. WRITTEN REQUESTS FOR OTHER INFORMATION WILL BE FORWARDED TO GENERAL COUNSEL'S OFFICE FOR CONSIDERATION. UNRELATED BUSINESS INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 419A(F)(5)(A), COLLECTIVE BARGAINING AGREEMENTS ARE EXEMPT FROM ACCOUNT LIMIT REQUIREMENTS SET UNDER IRC SECTION 419A(C), AND ARE THEREFORE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX UNDER IRC SECTION 512(A)(3). OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 9 EFFECTIVE SEPTEMBER 1, 2014, THE 1199SEIU HOME HEALTH AIDE BENEFIT FUND ("HHA") WAS MERGED INTO THE FUND. THIS AMOUNT REPRESENTS THE TRANSFER OF THE NET ASSETS OF HHA. RELATED ORGANIZATION COMPENSATION FORM 990, PART VII, SECITON A, LINE 1 The following trustees may have received compensation from a related tax-exempt organization reported in Schedule R. However, as of the due-date of this return, no related organization compensation information was available. CAREY, JAMES CONFIDENT, GLADYS MA, LING SPENCER, DORIS Alliance Home Services Inc Azor Home Care Best Choice Home Care Inc Beth Emeth Home Attendant Bronx Jewish Community Council Bushwick Stuyvesant Heights CABS Home Attendant Services Inc Care at Home Diocese of Brooklyn Inc Chinese-American Planning-880 CIDNY - Independent Living Services Inc Cooperative Home Care Associates Inc Family Care Services Family Home Care Svcs of Brooklyn & Quee Fedcap Rehabilitation Services Inc FEGS Home Attendant Services Inc First Chinese Presbyterian Church Housek Hebrew Hospital Home Care Inc Home Attendant Services of Hyde Park Home Care Services for Independent Livin Home Health Management Service Isabella Visiting Care Inc Jewish Community Council NY Foundation For Sr Citizens Hm Att Svs Partners in Care Inc Project OHR Inc PSC Community Services Inc RAIN Home Attendant Services Inc Region Care Nursing Agency Richmond Home Needs Services Inc Ridgewood-Bushwick Senior Citizens Rockaway Home Attendant Services Inc Saint Nicholas Human Support School Settlement Home Att Service Corp Social Concerns Vendor Agency Inc Stella Orton Home Care Agency Inc Sunnyside Home Care -058 United Jewish Council Village Care Plus Inc ABC Health RegistryInc All City Care All Metro Health Care All Seasons Home Attendants Bestcare Inc Bronxwood Home for the AgedInc KindCare A Div of Progressive Hm Health Personal Touch Home Care of NY Inc People Care Incorporated Premier Home Healthcare Services Inc Prestige Care Inc Priority Home Care Services Inc Progressive Home Health Services Inc Special Touch Home Care Services Inc Unlimited Care Inc false false false false false false false false false false false false false false false false false false true