IRON WORKERS DISTRICT COUNCIL OF WESTERN NY & VICINITY WELFARE PLAN: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: IRON WORKERS DISTRICT COUNCIL OF WESTERN NY & VICINITY WELFARE PLAN (EIN 16-0776208)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2011-11-11
IRS object ID: 201123159349300507
Schema version: 2010v3.4
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-11T07:46:57-06:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ARCARA & BORCZYNSKI	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	424 MAIN ST RM 1806	AddressLine1
City	BUFFALO	City
State	NY	State
ZIP Code	14202	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	160776208	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	IRON WORKERS DISTRICT COUNCIL OF	BusinessNameLine1
Business Name Line2	WESTERN NY & VICINITY WELFARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	IRON	NameControl
Phone	5854243510	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3445 WINTON PLACE	AddressLine1
Address Line2	ROOM/SUITE 110	AddressLine2
City	ROCHESTER	City
State	NY	State
ZIP Code	146232950	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SUZANNE RANELLI	Name
Title	ADMINISTRATIVE MANAGER	Title
Phone	5854243510	Phone
Date Signed	2011-11-04	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DAVID ARCARA	Name
Phone	7168526681	Phone
Date Prepared	2011-11-08	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SUZANNE RANELLI	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	3445 WINTON PLACE	AddressLine1
City	ROCHESTER	City
State	NY	State
ZIP Code	146232950	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	8272744	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.IRONWORKERSDCWNY.COM	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1953	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE WELFARE BENEFITS TO UNION IRON WORKERS AND THEIR BENEFICIARIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	28	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	3054540	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3310883	ProgramServiceRevenueCY
Investment Income Prior Year	101021	InvestmentIncomePriorYear
Investment Income Current Year	91393	InvestmentIncomeCurrentYear
Other Revenue Prior Year	325763	OtherRevenuePriorYear
Other Revenue Current Year	341961	OtherRevenueCurrentYear
Total Revenue Prior Year	3481324	TotalRevenuePriorYear
Total Revenue Current Year	3744237	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	3034119	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	3150295	BenefitsPaidToMembersCY
Salaries Etc Prior Year	344592	SalariesEtcPriorYear
Salaries Etc Current Year	326723	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	455195	OtherExpensePriorYear
Other Expenses Current Year	433641	OtherExpensesCurrentYear
Total Expenses Prior Year	3833906	TotalExpensesPriorYear
Total Expenses Current Year	3910659	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-352582	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-166422	RevenuesLessExpensesCY
Total Assets BOY	1964700	TotalAssetsBOY
Total Assets EOY	1917040	TotalAssetsEOY
Total Liabilities BOY	142212	TotalLiabilitiesBOY
Total Liabilities EOY	105959	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1822488	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1811081	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE WELFARE BENEFITS TO UNION IRON WORKERS AND THEIR BENEFICIARIES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	THE WELFARE FUND PROVIDED SUPPLEMENTAL DISABILITY, MAJOR MEDICAL, HOSPITALIZATION, OPTICAL, PRESCRIPTION DRUG, AND DEATH BENEFITS TO ELIGIBLE MEMBERS OF VARIOUS IRON WORKERS UNIONS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	374	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	28	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	true	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SUZANNE RANELLI	NamePerson
Telephone Number	5854243510	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3445 WINTON PLACE SUITE 110	AddressLine1
City	ROCHESTER	City
State	NY	State
ZIP Code	14623	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JOHN GORCZYNSKI
MANAGEMENT T	5.00	X	0	0	0
GEORGE MERKLING
MANAGEMENT T	5.00	X	0	0	0
MELISSA CONROY
MANAGEMENT T	5.00	X	0	0	0
GENE KEPPELER
MANAGEMENT T	5.00	X	0	0	0
MIKE DOWNEY
LABOR TRUSTE	5.00	X	0	0	0
THOMAS PRYCE
LABOR TRUSTE	5.00	X	0	0	0
MIKE ALTONBERG
LABOR TRUSTE	5.00	X	0	0	0
JOE COMBS
LABOR TRUSTE	5.00	X	0	0	0
MARK JACOBS
LABOR TRUSTE	5.00	X	0	0	0
ROBERT COLE
LABOR TRUSTE	5.00	X	0	0	0
SUZANNE RANELLI
ADMIN. MANAG	15.00		57870	0	14055	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	57870	TotalReportableCompFromOrg
Total Other Compensation	14055	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
ROCHESTER GENERAL HOSPITAL
1425 PORTLAND AVE	ROCHESTER	NY	146213001	HOSPITAL EXP	171029
GUTHRIE CLINIC LTD
ONE GUTHRIE SQUARE	SAYRE	PA	18840	HOSPITAL EXP	129683
UNIVERSITY OF ROCHESTER
STRONG MEMORIAL HOSPITAL	ROCHESTER	NY	14627	HOSPITAL EXP	111964
FLETCHER ALLEN HEALTH CARE
PO BOX 1810	BURLINGTON	VT	054021810	HOSPITAL EXP.	104560

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS	900099	2783212	2783212
EMPLOYEE CONTRIBUTIONS	900099	527671	527671

Field	Value	IRS element (for citing)
Total Program Service Revenue	3310883	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	45367	TotalRevenueColumn
Exclusion	$45,367	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	4574533	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	4528507	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	46026	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	46026	TotalRevenueColumn
Exclusion	$46,026	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
SHARED ADMIN SERVICES	900099	319872	319872
EMPLOYER INT./LIQUID. DAMAGES	900099	22072	22072
SUNDRY	900099	17	17

Field	Value	IRS element (for citing)
Total Other Revenue	341961	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3744237	TotalRevenueColumn
Related Or Exempt Function Income	3652844	RelatedOrExemptFunctionIncome
Exclusion	$91,393	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	3150295	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	73666	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	186777	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	40646	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	4346	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	21288	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	78555	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	25201	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	7499	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	87998	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	46281	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	80245	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	50400	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	31646	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	13872	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3898	Total

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal
REPAIRS & MAINTENANCE	5107
BANK SERVICE CHARGES	2861
SUNDRY	78

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	3910659	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	115525	BOY
EOY	73653	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	123894	BOY
EOY	42715	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	265806	BOY
EOY	317612	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	359728	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	330879	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	31721	BOY
EOY	28849	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1338597	BOY
EOY	1395624	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	89157	BOY
EOY	58587	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1964700	BOY
EOY	1917040	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	142212	BOY
EOY	105959	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	142212	BOY
EOY	105959	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	1822488	BOY
EOY	1811081	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1822488	BOY
EOY	1811081	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1964700	BOY
EOY	1917040	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-166422	ReconcilationRevenueExpenses
Reconcilation Other Changes	155015	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	8535	OtherCostOrOtherBasis
Depreciation	8535	Depreciation

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	351193	OtherCostOrOtherBasis
Depreciation	322344	Depreciation
Book Value	28849	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	28849	TotalOfBookValueLandBuildings
Total Revenue	3744237	TotalRevenue
Total Expenses	3910659	TotalExpenses
Excess Or Deficit For Year	-166422	ExcessOrDeficitForYear
Net Unrealized GL On Investments	61179	NetUnrealizedGLOnInvestments
Total Adjustments	61179	TotalAdjustments
Excess Or Deficit Per FS	-105243	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	3478045	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	61179	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	61179	RevenueNotRptdF990
Revenue Subtotal	3416866	RevenueSubtotal
Investment Expenses Not Included	7499	InvestmentExpensesNotIncluded
Other Revenues Not Included	319872	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	327371	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	3744237	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	3583288	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	3583288	ExpensesSubtotal
Investment Expenses Not Included2	7499	InvestmentExpensesNotIncluded2
Other Expenses Not Included	319872	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	327371	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	3910659	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE ORGANIZATION'S FINANCIAL STATEMENTS INCLUDE A FOOTNOTE REGARDING UNCERTAIN TAX POSITIONS AS REQUIRED UNDER FIN 48 (ASC 740). THE FOOTNOTE STATES THAT THE ORGANIZATION HAD NO LIABILITY FOR UNCERTAIN TAX POSITIONS.
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	REIMBURSED ADMINISTRATIVE EXPENSES -319,872 REIMBURSED ADMINISTRATIVE EXPENSES 319,872
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	REIMBURSED ADMINISTRATIVE EXPENSES 319,872
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 4B	REIMBURSED ADMINISTRATIVE EXPENSES 319,872

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
OFFICERS WHO CANNOT BE REACHED	FORM 990, PAGE 6, PART VI, LINE 9	JOHN GORCZYNSKI 4522 WETZEL ROAD LIVERPOOL, NY 13090 GEORGE MERKLING 320 ONTARIO STREET WILSON, NY 14172 MELISSA CONROY 211 READING AVENUE BUFFALO, NY 14220 GENE KEPPELER P.O. BOX 10 KIRKVILLE, NY 13082 MIKE DOWNEY 154 HUMBOLDT STREET ROCHESTER, NY 14610 THOMAS PRYCE 412 39TH STREET NIAGARA FALLS, NY 14303 MIKE ALTONBERG 154 HUMBOLDT STREET ROCHESTER, NY 14610 JOE COMBS 801 VARICK STREET UTICA, NY 13502 MARK JACOBS 801 VARICK STREET UTICA, NY 13502 ROBERT COLE 801 VARICK STREET UTICA, NY 13502
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS PROVIDED TO EACH TRUSTEE FOR REVIEW AND COMMENT PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE FUND REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUESTING THAT AN ANNUAL ACKNOWLEDGEMENT FORM BE SIGNED AND SUBMITTED BY EACH TRUSTEE. IF ANY POTENTIAL CONFLICTS ARE DISCLOSED, THE TRUSTEES WILL DETERMINE WHETHER FURTHER FACTS AND FOLLOW-UP QUESTIONS ARE NECESSARY TO DETERMINE IF A CONFLICT OF INTEREST EXISTS. IN ADDITION, ON AN ANNUAL BASIS, MANAGEMENT REMINDS EACH INDIVIDUAL WHO IS SUBJECT TO THE POLICY OF THE NEED TO AVOID ANY BUSINESS CONFLICTS WITH THE FUND AND TO DIVULGE IMMEDIATELY ANY MATTER WHICH MAY GIVE RISE TO A CONFLICT.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE CHAIRPERSON OF THE BOARD OF TRUSTEES AND A SECOND TRUSTEE RECOMMEND THE COMPENSATION PACKAGE FOR THE ADMINISTRATIVE MANAGER, WHICH IS THEN APPROVED BY THE FULL BOARD OF TRUSTEES.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE CHAIRPERSON OF THE BOARD OF TRUSTEES AND A SECOND TRUSTEE RECOMMEND THE COMPENSATION PACKAGE FOR ANY OFFICERS OR KEY EMPLOYEES, WHICH IS THEN APPROVED BY THE FULL BOARD OF TRUSTEES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
ADDITIONAL INFORMATION	FORM 990, PART VII	THE FUND PAYS THE FULL SALARY AND BENEFITS OF THE ADMINISTRATIVE MANAGER. SUCH COMPENSATION IS ALLOCATED TO BOTH RELATED AND UNREALTED FUNDS UNDER A COST SHARING AGREEMENT.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	UPON REASSESSING EMPLOYER CONTRIBUTIONS RECEIVABLE PRIOR TO THE RELEASE OF THE FUND'S AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2010, IT WAS DETERMINED THAT AN ADDITIONAL ACCRUAL FOR EMPLOYER CONTRIBUTIONS OF 76,126 WAS NECESSARY. IN ADDITION, IT WAS ALSO DETERMINED THAT A REDUCTION TO AN ACCOUNTS PAYABLE ACCRUAL TOTALING 17,710 WAS NEEDED.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg	Business Name Line2NameOfDisregardedEntity/BusinessNameLine2
IRON WORKERS DC OF WNY PENSION FUND
3445 WINTON PLACE SUITE 110	ROCHESTER	NY	14623	516077088	PENSION FD	NY	401A	N/A	false
IRON WORKERS DC OF WNY ANNUITY FUND
3445 WINTON PLACE SUITE 110	ROCHESTER	NY	14623	146195662	PENSION FD	NY	401B	N/A	false
UPSTATE NY DC OF IRON WORKERS
3445 WINTON PLACE SUITE 110	ROCHESTER	NY	14623	161531880	IND. ADVAN	NY	501C5	N/A	false	AND EMPLOYERS COOPERATIVE TRUST
IRON WORKERS LOCAL UNIONS NO 33
3445 WINTON PLACE SUITE 110	ROCHESTER	NY	14623	161550492	SUPP WELF	NY	501C9	N/A	false	AND 440 SUPPLEMENTAL BENEFIT PLAN

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination	Business Name Line2NameOfOtherOrganization/BusinessNameLine2
IRON WORKERS DC OF WNY PENSION FUND
P	100018	MANAGEMENT ESTIMATE
IRON WORKER DC OF WNY ANNUITY FUND
P	86322	MANAGEMENT ESTIMATE
UPSTATE NY DC OF IRON WORKERS AND
P	21042	MANAGEMENT ESTIMATE	EMPLOYERS COOPERATIVE TRUST
IRON WORKERS LOCAL UNIONS 33 AND
P	112462	MANAGEMENT ESTIMATE	440 SUPPLEMENTAL BENEFIT PLAN

IRON WORKERS DISTRICT COUNCIL OF WESTERN NY & VICINITY WELFARE PLAN: Form 990, tax year 2010

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

Contractor Compensation ContractorCompensation (4 entries)

Program Service Revenue ProgramServiceRevenue (2 entries)

Investment Income InvestmentIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Other Revenue Misc OtherRevenueMisc (3 entries)

Total Revenue TotalRevenue

Benefits To Members BenefitsToMembers

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Fees For Services Other FeesForServicesOther

Office Expenses OfficeExpenses

Information Technology InformationTechnology

Occupancy Occupancy

Conferences Meetings ConferencesMeetings

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (3 entries)

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Total Liabilities TotalLiabilities

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Equipment Equipment

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (4 entries)

Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)

Comments