2014-10-30T05:28:44-07:00 2013-12-31 Wagner & Zwerman LLP 450 Wireless Boulevard Hauppauge NY 11788 990 2013-01-01 136123972 WESTCHESTER TEAMSTERS HEALTH & WELFARE FUND WEST 9145929330 160 SOUTH CENTRAL AVENUE ELMSFORD NY 10523 ROBERT ROBERGE Trustee 2014-10-30 true ANDREW M ZWERMAN CPA P00641815 6317771000 2013 2015-11-30 17:44:51Z 38677015 false false X N/A X 1948 NY TO PROVIDE HEALTH AND WELFARE, SUPPLEMENTAL UNEMPLOYMENT, AND DISABILITY BENEFITS FOR PARTICIPANTS AND THEIR BENEFICIARIES. 7 4 83 0 0 11620791 11167440 512249 407129 42 12133040 11574611 0 11631541 11182564 379957 413899 0 0 947018 866864 12958516 12463327 -825476 -888716 9633590 9324969 325738 547017 9307852 8777952 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 5 0 true 83 true false false false false false false false false false false false false X 7 4 false false false false true false false true true false false true true true true true true true true false X FUND ADMINISTRATOR 9145299330 160 S CENTRAL AVE ELMSFORD NY 10523 X CARL PETRILLO Trustee 1.00 2.00 X 0 0 0 ROSS PEPE Trustee 1.00 2.00 X 0 0 0 SAUL SINGER Trustee 1.00 2.00 X 0 0 0 SYD GOLDSTEIN Trustee 1.00 43.50 X 0 166123 38048 LOUIS A PICANI Trustee 1.00 23.50 X 0 146435 12739 JAMES REILLY Trustee 1.00 3.00 X 0 0 0 ROBERT ROBERGE Trustee 6.00 43.50 X 22152 217122 46637 22152 529680 97424 0 false true false WAGNER & ZWERMAN LLP 450 WIRELESS BLVD HAUPPAUGE NY 11788 ACCOUNTANTS 174682 EMPIRE HEALTH CHOICE ASSURANCE INC 15 METRO TECH CENTER SO BROOKLYN NY 11201 CLAIMS PROCESSOR 293506 BARNES IACCARINO & SHEPHERD LLC 3 SURREY LANE HEMPSTEAD NY 11550 LEGAL 203556 CLARITY TESTING 150 WHITE PLAINS ROAD TARRYTOWN NY 10591 CLAIMS PROCESSOR 150000 RAYMOND OPTICIANS 652 TUCKAHOE ROAD YONKERS NY 10710 CONSULTING 144575 7 0 COBRA CONTRIBUTIONS 900099 285226 285226 EAP MUNI. CONTRIBUTION 900099 30378 30378 EMPLOYER CONTRIBUTIONS 900099 10802109 10802109 PARTICIPANT CONTRIBUTIONS 900099 49727 49727 11167440 182093 182093 0 0 0 27327440 27102404 225036 225036 225036 0 0 0 PROCEEDS LITIGATION 541100 42 42 42 11574611 11167440 407171 0 0 0 11182564 25641 0 282717 39324 40061 26156 0 203556 174682 0 0 18110 206574 0 63205 3334 0 133876 0 0 1887 0 0 4227 3922 POSTAGE AND PRINTING 24452 EQUIPMENT RENTAL AND MAINTENAN 12253 TELEPHONE 7686 FEDERAL EXCISE TAX (PCOR FEE) 5286 3814 12463327 0 0 0 411859 119200 132834 45302 0 0 0 0 0 0 0 432368 420716 15879 11652 4919709 5181770 3783473 3653754 0 0 369836 313291 9633590 9324969 134538 153054 191200 393963 325738 547017 X 9307852 8777952 9307852 8777952 9633590 9324969 X -888716 561579 -202763 X X false true X true false 432368 420716 11652 11652 3653754 BENEFITS PAYABLE 393963 393963 X 12118080 561579 561579 11556501 18110 18110 11574611 12445217 12445217 18110 18110 12463327 Part X : FIN48 Footnote The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of December 31, 2013 and 2012, 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 31,2010 are no longer subject to examination based on the normal statutory periods subject to audit. X false false false LOUIS A PICANI Trustee 146435 12739 159174 ROBERT ROBERGE Trustee 22152 217122 32332 3489 10816 25641 260270 SYD GOLDSTEIN Trustee 166123 27232 10816 204171 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. Other Changes In Net Assets Or Fund Balances - Other Decreases CHANGE IN FBO = -$202763 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 & TRAIN 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 TO SUPPORT POLITICAL ORGAN. & INDIV. 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 false false false false true true false false false Schedule R- Part IV See attached list of Related Organizations