ROYAL HEALTH BENEFITS TR: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: ROYAL HEALTH BENEFITS TR (EIN 83-6619242)
Tax period: 2024-05-01 to 2025-04-30
Filed: 2026-02-11
IRS object ID: 202620429349301802
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-02-11T12:04:38-08:00	ReturnTs
Tax Period End	2025-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	472319109	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Fasten Halberstam LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	40 Wall St Ste 3602	AddressLine1Txt
City	New York	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10005	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	836619242	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Royal Health Benefit Trust	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ROYA	BusinessNameControlTxt
Phone	7188527000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1000 Gates Avenue STE 5	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11221	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Monica Terrano	PersonNm
Person Title	Trustee	PersonTitleTxt
Signature	2026-02-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	David I Stern CPA	PreparerPersonNm
PTIN	P01267651	PTIN
Phone	2127518337	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Leopold Friedman	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1000 Gates Avenue STE 5	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11221	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$22,382,796	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2019	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO MAINTAIN THE ASSETS OF HEALTH AND WELFARE BENEFIT PLANS.	ActivityOrMissionDesc
Voting Members Governing Body	2	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$22,867,193	PYProgramServiceRevenueAmt
CY Program Service Revenue	$22,382,796	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$22,867,193	PYTotalRevenueAmt
CY Total Revenue	$22,382,796	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$16,462,776	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$16,143,270	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,357,583	PYOtherExpensesAmt
CY Other Expenses	$3,879,141	CYOtherExpensesAmt
PY Total Expenses	$19,820,359	PYTotalExpensesAmt
CY Total Expenses	$20,022,411	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,046,834	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,360,385	CYRevenuesLessExpensesAmt
Total Assets BOY	$12,402,186	TotalAssetsBOYAmt
Total Assets EOY	$11,029,813	TotalAssetsEOYAmt
Total Liabilities BOY	$10,878,053	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$7,145,295	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,524,133	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,884,518	NetAssetsOrFundBalancesEOYAmt
Mission	TO MAINTAIN THE ASSETS OF HEALTH AND WELFARE BENEFIT PLANS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$19,420,125	ExpenseAmt
Revenue	$22,382,796	RevenueAmt
Desc	Payment of Health and Insurance Benefits for Employees and Dependents of the Various Participating Companies	Desc
Total Program Service Expenses	$19,420,125	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (true)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	2	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	false	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Royal Health Benefit Trust	PersonNm
Phone	7188527000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1000 Gates Avenue	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11221	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Leopold Friedman
Trustee	1.00	0.00	Yes (X)	$0	$0	$0
Monica Terrano
Trustee	5.00	0.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UHP Administrators	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1662 61st Street	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11204	ZIPCd

Field	Value	IRS element (for citing)
Services	Contract Admin	ServicesDesc
Compensation	$1,593,763	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Employee Contributions	525100	$4,771,182	$4,771,182
Employer Contributions	525100	$17,611,614	$17,611,614

Field	Value	IRS element (for citing)
Total Program Service Revenue	$22,382,796	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,382,796	TotalRevenueColumnAmt
Related Or Exempt Func Income	$22,382,796	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$16,143,270	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$27,000	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,606,967	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
Contract Administrator Fees	$2,242,326
Other fees	$2,848

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,022,411	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$417,788	BOYAmt
EOY	$1,042,124	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$11,984,398	BOYAmt
EOY	$9,987,689	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,402,186	BOYAmt
EOY	$11,029,813	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$539,594	BOYAmt
EOY	$862,662	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,338,459	BOYAmt
EOY	$6,282,633	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,878,053	BOYAmt
EOY	$7,145,295	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,524,133	BOYAmt
EOY	$3,884,518	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,524,133	BOYAmt
EOY	$3,884,518	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,402,186	BOYAmt
EOY	$11,029,813	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,360,385	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Benefit Claims Payable	Desc
Amt	$6,282,633	Amt

Field	Value	IRS element (for citing)
Total Liability	$6,282,633	TotalLiabilityAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Citadel Consulting Group	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	Common Control	RelationshipDescriptionTxt
Transaction	$602,286	TransactionAmt
Transaction	Management Fee	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 2	THE TRUSTEES HAVE AN OWNER - EMPLOYEE RELATIONSHIP.
Form 990, Part VI, Section A, Line 8b	INFORMAL MEETINGS (UNDOCUMENTED IN OFFICIAL MINUTES) WERE HELD. THERE ARE NO COMMITTEES.
Form 990, Part VI, Section B, Line 11b	The Form 990 is prepared by an outside firm based on the information provided by Royal Health Benefits Trust and is reviewed by the board of trustees before filing.
Form 990, Part VI, Section B, Line 12c	Officers are required to disclose any potential conflict of interest. Failure to disclose a potential conflict of interest or engaging in a practice determined to be a conflict of interest may result in disciplinary action up to and including termination.
Form 990, Part VI, Section C, Line 19	THIS IS AN IRC SECTION 501(C)(9) VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION WHICH COVERS ONLY ELEGIBLE EMPLOYEES OF THE VARIOUS PARTICIPATING COMPANIES. THERE IS NO SOLICITATION OF CONTRIBUTIONS OR INVOLVEMENT OF THE GENERAL PUBLIC. THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS OF THE VEBA UPON WRITTEN REQUEST TO:ROYAL HEALTH BENEFITS TRUST1000 GATES AVENUEBROOKLYN, NY 11221

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (67 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd
Aston Healthcare LLC
1000 Gates Avenue 5th floor	Brooklyn	NY	11221	NY	N/A	false	false
Arch Rehab Operations LLC
12505 NE 16th Avenue	North Miami	FL	33161	FL	N/A	false	false
Aventura SNF LLC
1800 NE 168th St	North Miami Beach	FL	33162	FL	N/A	false	false
Bayview Center LLC
301 S Bay Street	Eustis	FL	32726	FL	N/A	false	false
Bridgeview Center LLC
350 S Ridgewood Street	Ormond Beach	FL	32174	FL	N/A	false	false
SBNH Acquisition LLC
2175 Quarry Road	Bronx	NY	10457	NY	N/A	false	false
Citadel Consulting Group LLC
1000 Gates Avenue 5th floor	Brooklyn	NY	11221	NY	N/A	false	false
CLEAR WATER CARE ACQUISITION LLC
2055 Palmetto St	Clear Water	FL	33765	FL	N/A	false	false
Citadel Renal Center LLC
100 West Kingsbridge Road	Bronx	NY	10468	NY	N/A	false	false
COASTAL CENTER OPERATIONS LLC
820 N Clyde Morris Blvd	Daytona Beach	FL	32117	FL	N/A	false	false
Coquina Center LLC
170 N Center Street	Ormond Beach	FL	32174	FL	N/A	false	false
DEBARY MANOR OPERATIONS LLC
60 N Highway 17-92	Debary	FL	32713	FL	N/A	false	false
Fairway Oaks Center LLC
13806 N 46th Street	Tampa	FL	33613	FL	N/A	false	false
Fernandina Beach Rehab LLC
1625 Lime Street	Fernandina	FL	32834	FL	N/A	false	false
FLAGLER PINES OPERATIONS LLC
300 Dr Carter Blvd	Bunnell	FL	32110	FL	N/A	false	false
WEST JACKSONVILLE CARE ACQUISITION LLC
1650 Fouraker Road	Jacksonville	FL	32221	FL	N/A	false	false
Haines City Rehab LLC
409 South 10th Street	Haines City	FL	33844	FL	N/A	false	false
Highlands Lake Center LLC
4240 Lakeland Highlands Road	Lakeland	FL	33813	FL	N/A	false	false
Hudson pointe Acquisition LLC
3220 Henry Hudson Pkwy	Bronx	NY	10463	NY	N/A	false	false
Indian River Center LLC
7201 Greenboro Drive	Melbourne	FL	32904	FL	N/A	false	false
Island Lake Center LLC
155 Landover Place	Longwood	FL	32750	FL	N/A	false	false
Jackson Rehab Operations LLC
1861 NW 8th Ave	Miami	FL	33136	FL	N/A	false	false
Lutz Rehab and Health Center LLC
19091 N Dale Mabry Hwy	Lutz	FL	33548	FL	N/A	false	false
Wellington Senior Living LLC
10334 Nu Vista Ave	Wellington	FL	33414	FL	N/A	false	false
North Port Rehab LLC
6940 Outhreach Way	North Port	FL	34287	FL	N/A	false	false
AUBURNDALE OAKS CARE ACQUISITION LLC
919 Old Winter Haven Road	Auburndale	FL	33823	FL	N/A	false	false
Onyx Healthcare Consulting LLC
1000 Gates Avenue Ste 5	Brooklyn	NY	11221	NY	N/A	false	false
Margate Operating Investments LLC
5951 Colonial Dr	Margate	FL	33063	FL	N/A	false	false
PARKSIDE OPERATIONS LLC
451 S Amelia Avenue	Deland	FL	32724	FL	N/A	false	false
Ponce Rehab Operations LLC
335 SW 12th Ave	Miami	FL	33130	FL	N/A	false	false
New Riverdale Rehab & Nursing
641 W 230th Street	Bronx	NY	10463	NY	N/A	false	false
Riverwood Center LLC
2802 Parental Home Road	Jacksonville	FL	32216	FL	N/A	false	false
Ruleme Center LLC
2810 Ruleme Street	Eustis	FL	32726	FL	N/A	false	false
LAUREL POINT CARE ACQUISITION LLC
703 S 29th Street	Fort Pierce	FL	34947	FL	N/A	false	false
ATLANTIC CARE ACQUISITION LLC
3663 15th Avenue	Vero Beach	FL	32960	FL	N/A	false	false
SEASIDE CENTER OPERATIONS LLC
324 Wilder Blvd	Daytona Beach	FL	32114	FL	N/A	false	false
Sinai Rehab Operations LLC
201 NE 112th Street	Miami	FL	33161	FL	N/A	false	false
Nuvista Living At Jupiter LLC
674 Pioneer Road	Jupiter	FL	33458	FL	N/A	false	false
Wellington Rehab and Health Center LLC
10330 Nu Vista Avenue	Wellington	FL	33414	FL	N/A	false	false
TCPRNC LLC
100 W Kingsbridge Road	Bronx	NY	10468	NY	N/A	false	false
The Sands At South Beach Facility Inc
42 Collins Avenue	Miami Beach	FL	33139	FL	N/A	false	false
Tierra Pines Center LLC
7380 Ulmerton Road	Largo	FL	33771	FL	N/A	false	false
Allapattah Rehab Operations LLC
724 NW 19th St	Miami	FL	33136	FL	N/A	false	false
Winter Garden Rehab LLC
12751 W Colonial Drive	Winter Garden	FL	34787	FL	N/A	false	false
Jupiter Senior Living LLC
650 Pioneer Road 5	Lutz	FL	33548	FL	N/A	false	false
Vero Beach Operations LLC
1310 37th Street	Vero Beach	FL	32960	FL	N/A	false	false
Viera Operating Investments LLC
2355 Vidina Dr	Melbourne	FL	32940	FL	N/A	false	false
Woodside Operations LLC
3601 Lakewood Blvd	Naples	FL	34112	FL	N/A	false	false
Westgate operations LLC
2300 Village Blvd	west palm beach	FL	33409	FL	N/A	false	false
Southern Pines Nursing Center LLC
6140 CONGRESS ST	NEW PORT RICHEY	FL	34653	FL	N/A	false	false
Prosper Operations LLC
11375 PROSPERITY FARMS ROAD	PALM BEACH GARDENS	FL	33410	FL	N/A	false	false
OSPREY SNF OPERATIONS LLC
1104 N Main St	Bushnell	FL	33513	FL	N/A	false	false
Oakpark Operations LLC
2851 TAMPA RD	PALM HARBOR	FL	34684	FL	N/A	false	false
New Port Richey OpCo LLC
8417 OLD COUNTY RD 54	NEW PORT RICHEY	FL	34653	FL	N/A	false	false
Meadowpark Operations LLC
870 PATRICIA AVE	DUNEDIN	FL	34698	FL	N/A	false	false
LUXE CONSULTING GROUP LLC
1800 NE 168th Street	North Miami Beach	FL	33162	FL	N/A	false	false
Hillside Operations LLC
38220 HENRY DR	ZEPHYRHILLS	FL	33542	FL	N/A	false	false
FLORIDEAN SNF OPERATIONS LLC
47 NW 32nd Place	Miami	FL	33125	FL	N/A	false	false
Crescent Operations LLC
5401 Sawyer Rd	Sarasota	FL	34233	FL	N/A	false	false
Creekside Rehab OpCo LLC
5511 SWIFT ROAD	SARASOTA	FL	34231	FL	N/A	false	false
Cedarbrook Operations LLC
1600 MATTHEW DRIVE	FORT MYERS	FL	33907	FL	N/A	false	false
Capri Operations LLC
1450 EAST VENICE AVENUE	VENICE	FL	34292	FL	N/A	false	false
Birchwood Operations LLC
3250 12TH ST	SARASOTA	FL	34237	FL	N/A	false	false
BAYA POINTE SNF OPERATIONS LLC
587 SE Ermine Ave	Lake City	FL	32025	FL	N/A	false	false
Pensacola Opco LLC
235 West Airport Blvd	Pensacola	FL	32505	FL	N/A	false	false
Eagleridge Operations LLC
13881 Eagle Ridge Drive	Fort Myers	FL	33912	FL	N/A	false	false
Delray Nursing and Rehab LLC
2105 SW 11TH COURT	DELRAY BEACH	FL	33445	FL	N/A	false	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	Yes (true)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (67 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
Aston Healthcare LLC
s	$1,435,347	Contributions
Arch Rehab Operations LLC
s	$200,535	Contributions
Aventura SNF LLC
s	$245,303	CONTRIBUTIONS
Bayview Center LLC
s	$319,382	CONTRIBUTIONS
Bridgeview Center LLC
s	$350,093	CONTRIBUTIONS
SBNH Acquisition LLC
s	$85,923	CONTRIBUTIONS
Citadel Consulting Group LLC
s	$416,755	CONTRIBUTIONS
CLEAR WATER CARE ACQUISITION LLC
s	$402,119	CONTRIBUTIONS
Citadel Renal Center LLC
s	$70,343	CONTRIBUTIONS
COASTAL CENTER OPERATIONS LLC
s	$356,262	CONTRIBUTIONS
Coquina Center LLC
s	$310,407	CONTRIBUTIONS
DEBARY MANOR OPERATIONS LLC
s	$324,007	CONTRIBUTIONS
Fairway Oaks Center LLC
s	$199,394	CONTRIBUTIONS
Fernandina Beach Rehab LLC
s	$267,105	CONTRIBUTIONS
FLAGLER PINES OPERATIONS LLC
s	$322,646	CONTRIBUTIONS
WEST JACKSONVILLE CARE ACQUISITION LLC
s	$379,034	CONTRIBUTIONS
Haines City Rehab LLC
s	$483,133	CONTRIBUTIONS
Highlands Lake Center LLC
s	$509,050	CONTRIBUTIONS
Hudson pointe Acquisition LLC
s	$75,451	CONTRIBUTIONS
Indian River Center LLC
s	$388,701	CONTRIBUTIONS
Island Lake Center LLC
s	$362,750	CONTRIBUTIONS
Jackson Rehab Operations LLC
s	$308,114	CONTRIBUTIONS
Lutz Rehab and Health Center LLC
s	$315,522	CONTRIBUTIONS
Wellington Senior Living LLC
s	$29,074	CONTRIBUTIONS
North Port Rehab LLC
s	$424,769	CONTRIBUTIONS
AUBURNDALE OAKS CARE ACQUISITION LLC
s	$376,240	CONTRIBUTIONS
Onyx Healthcare Consulting LLC
s	$186,668	CONTRIBUTIONS
Margate Operating Investments LLC
s	$490,324	CONTRIBUTIONS
PARKSIDE OPERATIONS LLC
s	$390,839	CONTRIBUTIONS
Ponce Rehab Operations LLC
s	$344,025	CONTRIBUTIONS
New Riverdale Rehab & Nursing
s	$123,525	CONTRIBUTIONS
Riverwood Center LLC
s	$537,702	CONTRIBUTIONS
Ruleme Center LLC
s	$433,083	Contributions
LAUREL POINT CARE ACQUISITION LLC
s	$306,597	Contributions
ATLANTIC CARE ACQUISITION LLC
s	$305,160	Contributions
SEASIDE CENTER OPERATIONS LLC
s	$392,053	Contributions
Sinai Rehab Operations LLC
s	$399,406	Contributions
Nuvista Living At Jupiter LLC
s	$382,427	Contributions
Wellington Rehab and Health Center LLC
s	$434,681	Contributions
TCPRNC LLC
s	$450,691	Contributions
The Sands At South Beach Facility Inc
s	$431,883	Contributions
Tierra Pines Center LLC
s	$292,119	Contributions
Allapattah Rehab Operations LLC
s	$318,224	Contributions
Winter Garden Rehab LLC
s	$328,018	Contributions
Jupiter Senior Living LLC
s	$43,834	Contributions
Vero Beach Operations LLC
s	$343,640	Contributions
Viera Operating Investments LLC
s	$426,696	Contributions
Woodside Operations LLC
s	$403,823	Contributions
Westgate operations LLC
s	$451,345	Contributions
Southern Pines Nursing Center LLC
s	$240,944	contributions
Prosper Operations LLC
s	$420,057	contributions
OSPREY SNF OPERATIONS LLC
s	$181,419	contributions
Oakpark Operations LLC
s	$545,439	contributions
New Port Richey OpCo LLC
s	$194,966	contributions
Meadowpark Operations LLC
s	$403,116	contributions
LUXE CONSULTING GROUP LLC
s	$1,350	contributions
Hillside Operations LLC
s	$424,450	contributions
FLORIDEAN SNF OPERATIONS LLC
s	$168,389	contributions
Crescent Operations LLC
s	$320,992	contributions
Creekside Rehab OpCo LLC
s	$589,687	contributions
Cedarbrook Operations LLC
s	$492,136	contributions
Capri Operations LLC
s	$314,860	contributions
Birchwood Operations LLC
s	$208,722	contributions
BAYA POINTE SNF OPERATIONS LLC
s	$223,572	contributions
Pensacola Opco LLC
s	$163,844	Contributions
Eagleridge Operations LLC
s	$312,608	Contributions
Delray Nursing and Rehab LLC
s	$1,924	contributions