2014-11-14T18:26:49-06:00 2013-12-31 KPMG LLP 345 Park Avenue New York NY 101540102 990 2013-01-01 136125570 1199SEIU Greater New York Benefit Fund % MARIA ACOSTA CFO 1199 6464736365 PO BOX 842 Suite NEW YORK NY 10108 MARIA ACOSTA CFO 6464736365 2014-11-14 true KPMG LLP P01085371 6464736365 2013 2015-11-30 17:44:51Z MITRA BEHROOZI 330 WEST 42ND STREET 31ST FL NEW YORK NY 10036 194421354 false X http://1199seiubenefits.org X 1992 NY TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT. 11 11 0 11 0 0 0 182893723 194401283 3336 20071 0 0 182897059 194421354 0 0 149122500 155772228 7551650 8083936 0 0 0 4962927 4996418 161637077 168852582 21259982 25568772 71854766 95219142 30071450 27472662 41783316 67746480 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT. false false TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT. IN 2013 THE ORGANIZATION PROVIDED HEALTH AND WELFARE BENEFITS TO 23,362 MEMBERS. false false false false false false false false false false 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 7353 0 true 0 false false false false false false X 11 11 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 X YVONNE ARMSTRONG UNION TRUSTEE 1.0 5.0 X MICHAEL BALBONI EMPLOYER TRUSTEE 1.0 5.0 X LISA BROWN UNION TRUSTEE 1.0 1.0 X MARIA CASTANEDA UNION TRUSTEE 1.0 1.0 X PEARL GRANAT UNION TRUSTEE 1.0 4.0 X WILLIAM PASCOCELLO EMPLOYER TRUSTEE 1.0 4.0 X ROBIN ROSEN EMPLOYER TRUSTEE 1.0 5.0 X NEVA SHILLINGFORD UNION TRUSTEE 1.0 0.0 X MILLY SILVA UNION TRUSTEE 1.0 3.0 X HOWARD SUKOFF EMPLOYER TRUSTEE 1.0 0.0 X DOUG WISSMANN EMPLOYER TRUSTEE 1.0 4.0 X MARIA ACOSTA CROSS FUNDS CFO 1.0 23.0 X 11218 11558 8655 MITRA BEHROOZI EXECUTIVE OFFICER 2.0 21.0 X 37559 23020 24189 FREDERICK HAGEN CHIEF BENEFITS OFFICER 2.0 18.0 X 24498 15015 15181 LORRAINE MONCHAK CHIEF INVESTMENTS OFFICER 2.0 22.0 X 49601 30400 31231 DONNA REY CROSS FUNDS CHIEF ADMN OFFICER 1.0 23.0 X 14539 14979 11428 137415 94972 90684 0 false false false AETNA PO BOX 13049 NEWARK NJ 07188 CLAIMS PROCESSING 1414158 CAREALLIES 5144 COLLECTION CENTER DRIVE CHICAGO IL 60693 CLAIMS PROCESSING 414646 EBS MASTER LLC DBA EMDEON 3055 LEBANON PIKE SUITE 1000 NASHVILLE TN 37214 copying and duplicat 268942 MILLIMAN INC 1 PENN PLAZA 38TH FLOOR NEW YORK NY 10119 ACTUARIAL 276353 DD SERVICES INC 1640 HEMPSTEAD TURNPIKE EAST MEADOW NY 11554 CLAIMS ADMINISTRATOR 316251 8 0 EMPLOYER CONTRIBUTION 900099 189417152 189417152 COBRA 900099 444718 444718 EMPLOYER DELINQUENCIES 900099 625867 625867 MEMBER SPOUSAL CONTRIBUTIONS 900099 3913546 3913546 194401283 20071 20071 0 0 0 0 0 0 0 0 0 0 194421354 194401283 20071 0 0 0 155772228 191081 0 5347037 2141349 21038 383431 0 366501 17248 0 0 4475 335954 0 722776 209967 0 2149864 0 0 0 0 0 0 138417 THIRD PARTY ADMIN PRESCRIPTION 636943 MANAGED CARE PRECERTIFICATION 414273 168852582 X 2463522 3846274 0 0 0 0 32849277 33040221 0 0 0 0 0 0 0 0 0 0 0 33290405 50787235 1236653 1647322 0 0 0 0 2014909 5898090 71854766 95219142 1038762 935702 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29032688 26536960 30071450 27472662 X 41783316 67746480 0 0 0 0 41783316 67746480 71854766 95219142 X 25568772 394392 X false true X true false 0 DUE TO RELATED PARTIES 345032 BENEFIT OBLIGATIONS 26191928 26536960 X 194811271 394392 394392 194416879 4475 4475 194421354 170610662 170610662 4475 -1762555 -1758080 168852582 RECONCILIATION OF EXPENSE FORM 990, SCHEDULE D, PART XII, LINE 4B CHANGE IN BENEFITS REPORTED AND PAID:...................($1,762,555.) FIN 48 FOOTNOTE FORM 990, SCHEDULE D, PART X, LINE 2 U.S. 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, 2013, 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 2010. 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. MEMBERS/STOCKHOLDERS FORM 990, PART VI, LINES 6 & 7A LINE 6: THE FUND HAS UNION TRUSTEES AND EMPLOYER TRUSTEES. LINE 7A: The Union trustees are appointed by 1199SEIU United Healthcare Workers East, and the employer trustees are appointed by the Greater New York Health Care Facilities Association, Inc. 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 FILING 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 THERFORE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX UNDER IRC SECTION 512(A)(3). 1199SEIU GREATER NY PENSION FUND 330 WEST 42ND STREET NEW YORK NY 10036 136601940 PENSION FUND NY 401(A) NA false 1199SEIU GREATER NEW YORK EDUCATION FUND 330 WEST 42ND STREET NEW YORK NY 10036 133753121 EDUC/TRAINING NY 501(C)(9) NA false 1199SEIU GREATER NEW YORK CHILDCARE FUND 330 WEST 42ND STREET NEW YORK NY 10036 753086330 CHILDCARE FUD NY 501(C)(9) NA false 1199SEIU GREATER NY WORKER PARTICIPATION 330 WEST 42ND STREET NEW YORK NY 10036 134079917 LABOR MNGT NY 501(C)(5) N/A false 1199SEIU GREATER NY JOB SECURITY 330 WEST 42ND STREET NEW YORK NY 10036 050557207 BENEFIT FUND NY 501(C)(5) NA false false false false false false false false false false false false false false false true true true false false