2015-11-05T13:39:17-08:00 2014-12-31 Wagner & Zwerman LLP 450 Wireless Boulevard Hauppauge NY 11788 990 2014-01-01 136123972 WESTCHESTER TEAMSTERS HEALTH & WELFARE FUND WEST 9145929330 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 THOMAS GESUALDI UNION TRUSTEE 2015-11-05 true ANDREW M ZWERMAN CPA P00641815 6317771000 2014 2016-04-25 22:37:26Z 13929179 false false X N/A X 1948 NY TO PROVIDE HEALTH AND WELFARE, SUPPLEMENTAL UNEMPLOYMENT, AND DISABILITY BENEFITS FOR PARTICIPANTS AND THEIR BENEFICIARIES. 9 6 81 0 0 11167440 11099642 407129 337041 42 86340 11574611 11523023 0 11182564 12175014 413899 462769 0 0 866864 806286 12463327 13444069 -888716 -1921046 9324969 7657557 547017 434148 8777952 7223409 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 false 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 81 true false false false false false false false false false false false false X 9 6 false false false false true false false true true false false true true true true true true true true false X LOCAL 456 HEALTH WF FUND 9145299330 160 S CENTRAL AVE ELMSFORD NY 10523 CARL PETRILLO EMPLYR TRUSTEE 1.00 2.00 X 0 0 0 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 0 0 SYD GOLDSTEIN UNION TRUSTEE 1.00 43.50 X 0 160034 36609 LOUIS A PICANI UNION TRUSTEE 1.00 23.50 X 0 2218 222 JAMES REILLY UNION TRUSTEE 1.00 3.00 X 0 0 0 ROBERT ROBERGE UNION TRUSTEE 6.00 43.50 X 0 200333 38519 ANDY MACKLE ADMINISTRATOR 6.00 34.00 X 0 111131 19732 473716 95082 0 false true false WAGNER & ZWERMAN LLP 450 WIRELESS BLVD HAUPPAUGE NY 11788 ACCOUNTANTS 175276 EMPIRE HEALTH CHOICE ASSURANCE INC 15 METRO TECH CENTER SO BROOKLYN NY 11201 CLAIMS PROCESSOR 289152 BARNES IACCARINO & SHEPHERD LLC 3 SURREY LANE HEMPSTEAD NY 11550 LEGAL 177808 CLARITY TESTING SERVICES 150 WHITE PLAINS ROAD SUITE 204 TARRYTOWN NY 10591 CLAIMS PROCESSOR 179329 RAYMOND OPTICIANS 652 TUCKAHOE ROAD YONKERS NY 10710 CONSULTING 132475 7 0 COBRA CONTRIBUTIONS 900099 207377 207377 EAP MUNI. CONTRIBUTION 900099 29748 29748 EMPLOYER CONTRIBUTIONS 900099 10825838 10825838 PARTICIPANT CONTRIBUTIONS 900099 36679 36679 11099642 164706 164706 0 0 0 2578491 2406156 172335 172335 172335 0 0 0 LITIGATION PROCEEDS 541100 28 28 SUBROGATION CLAIM 900099 86312 86312 86340 11523023 11185954 337069 0 0 0 12175014 0 0 342569 44102 47339 28759 0 177808 175276 0 0 11470 177550 0 70769 2161 0 133876 0 0 1684 0 0 4084 6736 Postage and Shipping 22100 EQUIPMENT RENTAL AND MAINTENAN 13046 TELEPHONE 9000 SUBSCRIPTIONS 726 0 13444069 0 0 0 119200 631497 45302 19548 0 0 0 0 0 0 0 432368 424803 11652 7565 5181770 3230318 3653754 3656160 0 0 313291 112469 9324969 7657557 153054 102628 393963 331520 547017 434148 X 8777952 7223409 8777952 7223409 9324969 7657557 -1921046 366503 X X false true X true false 432368 424803 7565 7565 3656160 BENEFITS PAYABLE 331520 331520 X 11878056 366503 366503 11511553 11470 11470 11523023 13495042 62443 62443 13432599 11470 11470 13444069 Part X : FIN48 Footnote The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2014 and 2013, 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 31,2011 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 $62443 X false false false ROBERT ROBERGE UNION TRUSTEE 200333 29159 9360 238852 SYD GOLDSTEIN UNION TRUSTEE 160034 26204 10405 196643 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 false false false false false false false false false true true false false true true true true false false Schedule R- Part IV SEE ATTACHED LIST OF RELATED ORGANIZATIONS