2026-02-27T10:16:16-05:00 2025-06-30 471793720 ARCARA LENDA EUSANIO & STACEY CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2024-07-01 160776208 IRON WORKERS DISTRICT COUNCIL OF WESTERN NY & VICINITY WELFARE FUND IRON 5854243510 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 LAURIE GOOD ADMIN. MANAGER 5854243722 2026-02-25 true true DAVID ARCARA CPA P00165827 7166342722 2026-02-25 2024 2025-03-06 01:10:19Z LAURIE GOOD 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 20163231 false X WWW.IRONWORKERSDCWNY.COM X 1953 NY TO PROVIDE WELFARE BENEFITS TO UNION IRON WORKERS AND THEIR BENEFICIARIES. 6 3 6 0 0 4670581 7151472 100991 265880 392919 530649 5164491 7948001 0 3295015 4435870 359522 389557 0 0 990163 1285282 4644700 6110709 519791 1837292 6716070 9286181 161582 689141 6554488 8597040 TO PROVIDE WELFARE BENEFITS TO UNION IRON WORKERS AND THEIR BENEFICIARIES. false false THE WELFARE FUND PROVIDED SUPPLEMENTAL DISABILITY, MAJOR MEDICAL, HOSPITALIZATION, OPTICAL, PRESCRIPTION DRUG, DEATH BENEFITS AND WAGE REPLACEMENT BENEFITS TO ELIGIBLE MEMBERS OF PARTICIPATING IRON WORKERS UNIONS. false false false false false false false false false true false 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 true false false true 7 0 6 true false false false false false false false false X 6 3 false false false false false false false true true true false true true true true true true true false false X LAURIE GOOD 5854243510 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 X ROBERT COLE LABOR TRUSTE 40.00 X 1500 93262 84750 TIM STARWALD LABOR TRUSTE 40.00 X 6000 79303 69298 SCOTT BRYDGES LABOR TRUS. 38.00 X 7500 75968 39331 LAURIE GOOD ADMIN. MANAG 14.00 26.00 X 75055 0 32699 JASON LAGAMBA LABOR TRUSTE 38.00 X 4100 9732 50183 TOM DICKEY MANAGEMENT T X 9000 0 0 KELLY GILLIGAN MANAGEMENT T X 0 0 0 HL STEPHENSON MANAGEMENT T X 0 0 0 103155 258265 276261 false true false EMPLOYER CONTRIBUTIONS 900099 7026162 7026162 EMPLOYEE CONTRIBUTIONS 900099 125310 125310 7151472 207855 207855 12273255 12215230 58025 58025 58025 REIMBURSED ADMIN EXPENSE 900099 492629 492629 LIQUIDATED DAMAGES & INTEREST 900099 35906 35906 SUNDRY REVENUE 900099 2114 2114 530649 7948001 7682121 265880 4435870 109970 172142 50781 37521 19143 304707 90285 47404 29240 103000 134950 154544 49400 16413 17897 152855 NYSHCRA SURCHARGES 176972 ACA FEES 6988 MISCELLANEOUS 627 6110709 0 0 0 452823 716667 420709 515351 844356 1421610 46500 78713 335228 295735 50643 39493 4841037 6274594 60002 239753 6716070 9286181 94238 289347 33832 9432 33512 390362 161582 689141 X 6554488 8597040 6554488 8597040 6716070 9286181 X 1837292 205260 X false true X true false 4957 4916 41 330271 290819 39452 39493 RIGHT OF USE LIABILITY 218383 DUE TO RELATED FUNDS 171979 390362 X 7631392 205260 205260 7426132 29240 492629 521869 7948001 5588840 5588840 29240 492629 521869 6110709 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX 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 JUNE 30, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY 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 PERIOD IN PROGRESS. PLAN MANAGEMENT BELIEVES THAT THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO JUNE 30, 2022. SCHEDULE D, PAGE 4, PART XI, LINE 4B REIMBURSED ADMINISTRATIVE EXPENSES 492,629 SCHEDULE D, PAGE 4, PART XII, LINE 4B REIMBURSED ADMINISTRATIVE EXPENSES 492,629 false false false ROBERT COLE LABOR TRUSTEE 93262 1500 84750 1500 178012 TIM STARWALD LABOR TRUSTEE 79303 6000 69298 6000 148601 SCHEDULE J, PART III TRUSTEES RECEIVED A W-2 FROM THE FUND FOR TAXABLE BENEFITS RECEIVED IN THEIR CAPACITY AS A PARTICIPANT IN THE PLAN. TRUSTEES ARE NOT COMPENSATED FOR THEIR TIME SERVING AS TRUSTEE. FORM 990, PAGE 6, PART VI, LINE 9 SCOTT BRYDGES 412 39TH STREET NIAGARA FALLS, NY 14303 JASON LAGAMBA 412 39TH STREET NIAGARA FALLS, NY 14303 ROBERT COLE 10 MAIN STREET, SUITE 100 WHITESBORO, NY 13492 TIM STARWALD 650 TRABOLD RD. ROCHESTER, NY 14624 TOM DICKEY 5285 UPPER MT. ROAD LOCKPORT, NY 14094 KELLY GILLIGAN 7819 STATE ROUTES 5 & 20 BLOOMFIELD, NY 14469 H.L. STEPHENSON 8 KING ROAD CHURCHVILLE, NY 14428 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS CIRCULATED TO ALL BOARD OF TRUSTEES VIA E-MAIL. CONFIRMATION OF APPROVAL IS RECEIVED PRIOR TO FILING THE FORM. 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. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION PACKAGE FOR THE ADMINISTRATIVE MANAGER AND SUPPORT STAFF. THE FUND PAYS THE FULL SALARY AND BENEFITS FOR THE ADMINISTRATIVE MANAGER AND SUPPORT STAFF. SUCH COMPENSATION IS ALLOCATED TO AFFILIATED FUNDS UNDER A COST SHARING AGREEMENT. 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. FORM 990, PART VII REPORTABLE COMPENSATION REFLECTED ON FORM W-2 FOR ANY TRUSTEES FROM THE WELFARE FUND IS TAXABLE BENEFITS PAID AS PARTICIPANTS OF THE FUND. TRUSTEES ARE NOT COMPENSATED BY THE WELFARE FUND IN THEIR CAPACITY AS A TRUSTEE. FORM 990, PART XI, LINE 9 REIMBURSED ADMINISTRATIVE EXPENSES -492,629 REIMBURSED ADMINISTRATIVE EXPENSES 492,629 IRON WORKERS LOCAL UNION 9 412 39TH STREET NIAGARA FALLS NY 14303 160571742 UNION NY 501C5 N/A false IRON WORKERS LOCAL UNION 33 650 TRABOLD ROAD ROCHESTER NY 14624 160492630 UNION NY 501C5 N/A false IRON WORKERS LOCAL UNION 440 10 MAIN STREET SUITE 100 WHITESBORO NY 13492 150310328 UNION NY 501C5 N/A false IWDC OF WNY PENSION PLAN 3445 WINTON PLACE SUITE 238 ROCHESTER NY 14623 516077088 DB PENSION NY 401A N/A false IWDC OF WNY ANNUITY PLAN 3445 WINTON PLACE SUITE 238 ROCHESTER NY 14623 146195662 DC PENSION NY 401A N/A false IWDC OF WNY SUPPLEMENTAL PLAN 3445 WINTON PLACE SUITE 238 ROCHESTER NY 14623 161550492 DC WELFARE NY 501C5 N/A false UPSTATE NY DC OF IW COOP TRUST 3445 WINTON PLACE SUITE 238 ROCHESTER NY 14623 161531880 TRUST NY 501C5 N/A false AAA REINFORCING LLC CONTRACTOR N/A false ACE ARCHITECTURAL CONTRACTOR N/A false AJAY GLASS & MIRROR CO CONTRACTOR N/A false ALLIED POWER LLC CONTRACTOR N/A false AMERICAN IRON INC CONTRACTOR N/A false APOLLO STEEL CORPORATI CONTRACTOR N/A false ATLANTIC CONTRACTING P CONTRACTOR N/A false ATLAS FENCE INC CONTRACTOR N/A false BARNHART CRANE & RIGGI CONTRACTOR N/A false BARNHART NORTHEAST CONTRACTOR N/A false BEREZA IRON WORKS INC CONTRACTOR N/A false BIRDAIR INC CONTRACTOR N/A false BLAIR CONSTRUCTION OF CONTRACTOR N/A false BOULTER INDUSTRIAL CON CONTRACTOR N/A false BVR CONSTRUCTION COMPA CONTRACTOR N/A false C P WARD INC CONTRACTOR N/A false CONTOUR STEEL INC CONTRACTOR N/A false CORE ERECTORS LLC CONTRACTOR N/A false CRYSTAL STEEL FABRICAT CONTRACTOR N/A false DA COLLINS CONSTRUCT CONTRACTOR N/A false DANKO CONSTRUCTION COR CONTRACTOR N/A false DELROSE CONSTRUCTION C CONTRACTOR N/A false E&R ERECTORS INC CONTRACTOR N/A false ELDERLEE INC CONTRACTOR N/A false FLOWER CITY GLASS COMP CONTRACTOR N/A false FOUNDATION STEEL LLC CONTRACTOR N/A false FOX FENCE INC CONTRACTOR N/A false FRANK LILL & SON INC CONTRACTOR N/A false FRIEND COMMERCIAL CONT CONTRACTOR N/A false G & J CONTRACTING INC CONTRACTOR N/A false GM MC CROSSIN INC CONTRACTOR N/A false GITZEN COMPANY INC CONTRACTOR N/A false GLASS DESIGN INC CONTRACTOR N/A false GMAC CONSTRUCTION LLC CONTRACTOR N/A false HENRY GURTZWEILER INC CONTRACTOR N/A false HERITAGE HOMES INC CONTRACTOR N/A false HOHL INDUSTRIAL SERVIC CONTRACTOR N/A false INDUSTRIAL CONTRACTING CONTRACTOR N/A false INTERNATIONAL INDUSTRI CONTRACTOR N/A false IROQUOIS BAR CORP CONTRACTOR N/A false J & J CONSTR & RIGGIN CONTRACTOR N/A false JE SHEEHAN CONTRACTI CONTRACTOR N/A false JPW ERECTORS INC CONTRACTOR N/A false KLE CONSTRUCTION CONTRACTOR N/A false L C WHITFORD COMPANY CONTRACTOR N/A false LONGHOUSE CONSTRUCTION CONTRACTOR N/A false MCGREGOR INDUSTRIES I CONTRACTOR N/A false MJG WELDING SERVICES CONTRACTOR N/A false MSC STEEL LLC CONTRACTOR N/A false MURNANE CONSTRUCTION S CONTRACTOR N/A false NEW YORK STEEL & PRECA CONTRACTOR N/A false NIAGARA ERECTING INC CONTRACTOR N/A false NIAGARA FALLS WATER BO CONTRACTOR N/A false NORTHEAST CARPENTERS CONTRACTOR N/A false NORTHERN STUD WELDING CONTRACTOR N/A false NORTHLAND CONTRACTING CONTRACTOR N/A false PERRAS ENVIROMENTAL CO CONTRACTOR N/A false PRECAST SERVICES INC CONTRACTOR N/A false PRO DOCK AND DOOR LLC CONTRACTOR N/A false PUTRELO BLDG ENTERPRIS CONTRACTOR N/A false R & S STEEL ERECTORS L CONTRACTOR N/A false RIG-ALL INC CONTRACTOR N/A false ROCHESTER DAVIS-FETCH CONTRACTOR N/A false ROCHESTER RIGGING INC CONTRACTOR N/A false ROMMEL FENCE LLC CONTRACTOR N/A false SECURITY SYSTEMS INSTA CONTRACTOR N/A false SENECA INDUSTRIAL SERV CONTRACTOR N/A false SENECA STEEL ERECTORS CONTRACTOR N/A false SOUTH COAST STEEL LLC CONTRACTOR N/A false SPECIALTY ERECTORS CO CONTRACTOR N/A false STEEL TECH FABRICATORS CONTRACTOR N/A false STRUCTURAL SERVICES I CONTRACTOR N/A false TD FENCING AND IRONWOR CONTRACTOR N/A false THE STATE GROUP INDUST CONTRACTOR N/A false TRI-CITY STEEL ERECTOR CONTRACTOR N/A false TRIMBLE SERVICES LLC CONTRACTOR N/A false TRUSTBUILDINGCO LLC CONTRACTOR N/A false VIKING ERECTORS CORP CONTRACTOR N/A false W & W STEEL ERECTORS CONTRACTOR N/A false WEST WIND REINFORCING CONTRACTOR N/A false WESTINGHOUSE ELECTRIC CONTRACTOR N/A false WHITACRE ENGINEERING C CONTRACTOR N/A false WOODSMITH FENCE CORPOR CONTRACTOR N/A false false false false false false false false false false false false false false true true false true false true