SERVICE EMPLOYEES BENEFIT FUND: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: SERVICE EMPLOYEES BENEFIT FUND (EIN 15-0613682)
Tax period: 2022-11-01 to 2023-10-31
Filed: 2024-09-11
IRS object ID: 202412559349301621
Schema version: 2022v5.0
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-09-11T15:14:52-05:00	ReturnTs
Tax Period End	2023-10-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	010723685	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DERMODY BURKE & BROWN CPAS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	443 N FRANKLIN ST STE 100	AddressLine1Txt
City	SYRACUSE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	132041441	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-11-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	150613682	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SERVICE EMPLOYEES BENEFIT FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SERV	BusinessNameControlTxt
Phone	3152186513	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	250 S CLINTON STREET SUITE 200	AddressLine1Txt
City	SYRACUSE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13202	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TERRY MOON	PersonNm
Person Title	FUND MANAGER	PersonTitleTxt
Phone	3152186513	PhoneNum
Signature	2024-09-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LORI A CIARLA CPA	PreparerPersonNm
PTIN	P01278148	PTIN
Phone	3154719171	PhoneNum
Preparation	2024-09-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TERRY MOON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	250 S CLINTON STREET SUITE 200	AddressLine1Txt
City	SYRACUSE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13202	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$53,351,399	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SEBF.ORG	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1961	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH AND WELFARE SERVICES TO MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	11	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$37,779,210	PYProgramServiceRevenueAmt
CY Program Service Revenue	$37,697,517	CYProgramServiceRevenueAmt
PY Investment Income	$1,052,386	PYInvestmentIncomeAmt
CY Investment Income	$478,994	CYInvestmentIncomeAmt
PY Other Revenue	$4,201,356	PYOtherRevenueAmt
CY Other Revenue	$1,211,735	CYOtherRevenueAmt
PY Total Revenue	$43,032,952	PYTotalRevenueAmt
CY Total Revenue	$39,388,246	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$36,078,884	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$42,225,849	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$799,651	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$747,074	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,418,548	PYOtherExpensesAmt
CY Other Expenses	$1,845,534	CYOtherExpensesAmt
PY Total Expenses	$38,297,083	PYTotalExpensesAmt
CY Total Expenses	$44,818,457	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,735,869	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$5,430,211	CYRevenuesLessExpensesAmt
Total Assets BOY	$51,277,450	TotalAssetsBOYAmt
Total Assets EOY	$46,740,990	TotalAssetsEOYAmt
Total Liabilities BOY	$160,140	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$237,325	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$51,117,310	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$46,503,665	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH AND WELFARE SERVICES TO MEMBERS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVIDED COVERAGE FOR PARTICIPANTS FOR MEDICAL, DENTAL, OPTICAL, DISABILITY, ACCIDENTAL DEATH & DISMEMBERMENT, AND DEATH BENEFITS. TOTAL NUMBER OF PARTICIPANTS SERVED WAS 8,201.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	11	EmployeeCnt
Employment Tax Returns Filed	0	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TERRY MOON FUND MANAGER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3152186513	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	250 S CLINTON STREET SUITE 200	AddressLine1Txt
City	SYRACUSE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	13202	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ROBERT WOOD
TRUSTEE	1.00	Yes (X)	Yes (X)	$0	$0	$0
ELIZABETH GOLEMBESKI
TRUSTEE	1.00	Yes (X)		$0	$0	$0
SCOTT PHILLIPSON
TRUSTEE	1.00	Yes (X)		$0	$0	$0
LIZ SMITH
TRUSTEE	1.00	Yes (X)		$0	$0	$0
JOHN MURRAY
TRUSTEE	1.00	Yes (X)		$0	$0	$0
GRACE BONGDANOVE
TRUSTEE	1.00	Yes (X)		$0	$0	$0
KEVIN LOCKHART
TRUSTEE	1.00	Yes (X)		$0	$0	$0
LAURA DOWLING
TRUSTEE	1.00	Yes (X)		$0	$0	$0
TAMMY MCMANUS
FUND MANAGER (RETIRED 12/3	40.00		Yes (X)	$179,504	$0	$33,056
TERRY MOON
FUND MANAGER	40.00		Yes (X)	$78,367	$0	$42,870

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$257,871	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$75,926	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	525100	$37,582,071	$37,582,071
SEPARATED EMPLOYEE CONTRIBUTIONS	525100	$84,164	$84,164
INTEREST ON DELINQUENCIES	525100	$31,282	$31,282

Field	Value	IRS element (for citing)
Total Program Service Revenue	$37,697,517	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,208,417	TotalRevenueColumnAmt
Exclusion	$1,208,417	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$13,233,730	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$13,963,153	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$729,423	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$729,423	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$729,423	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	STOP LOSS REFUND	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,211,735	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,211,735	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,211,735	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,388,246	TotalRevenueColumnAmt
Related Or Exempt Func Income	$38,179,829	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,208,417	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$42,225,849	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$580,590	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$116,435	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$50,049	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$46,636	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$37,900	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$202,830	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$96,159	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,137	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$107,149	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$38,797	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,062	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,974	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$8,357	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,195,888	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
EQUIPMENT RENTAL & MAIN	$103,322
MISCELLANEOUS EXPENSES	$1,171
LOSS ON SALE OF ASSETS	$1,152

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$44,818,457	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$8,562,156	BOYAmt
EOY	$2,285,596	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,350,927	BOYAmt
EOY	$3,875,169	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$105,187	BOYAmt
EOY	$106,284	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$316,368	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$283,876	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$29,079	BOYAmt
EOY	$32,492	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$38,574,186	BOYAmt
EOY	$39,675,460	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$655,915	BOYAmt
EOY	$765,989	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$51,277,450	BOYAmt
EOY	$46,740,990	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$160,140	BOYAmt
EOY	$114,888	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$122,437	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$160,140	BOYAmt
EOY	$237,325	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$51,117,310	BOYAmt
EOY	$46,503,665	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$51,117,310	BOYAmt
EOY	$46,503,665	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$51,277,450	BOYAmt
EOY	$46,740,990	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$5,430,211	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$816,566	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$316,368	OtherCostOrOtherBasisAmt
Depreciation	$283,876	DepreciationAmt
Book Value	$32,492	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$32,492	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASES LIABILITY	Desc
Amt	$122,437	Amt

Field	Value	IRS element (for citing)
Total Liability	$122,437	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$38,790,247	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$816,566	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$816,566	RevenueNotReportedAmt
Revenue Subtotal	$37,973,681	RevenueSubtotalAmt
Investment Expenses Not Incld	$202,830	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$1,211,735	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$1,414,565	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$39,388,246	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$43,403,892	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$1,211,735	OtherExpensesIncludedAmt
Expenses Not Reported	-$1,211,735	ExpensesNotReportedAmt
Expenses Subtotal	$44,615,627	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$202,830	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$202,830	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$44,818,457	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE UNITED STATES TREASURY DEPARTMENT ORIGINALLY ADVISED IN JULY 1961, AND CONFIRMED WITH A LETTER DATED AUGUST 27, 1992, THAT THE PLAN CONSTITUTES A TAX-EXEMPT ORGANIZATION AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXES UNDER PROVISION OF SECTION 501 (C)(9) OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLANS TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLANS FINANCIAL STATEMENTS. IN ADDITION, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE PLANS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. INCOME TAXES FOR SUCH UNRELATED BUSINESS INCOME RESULTED FROM CERTAIN INVESTMENT INCOME. 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 (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF OCTOBER 31, 2023, 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.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	STOP LOSS REFUND 1,211,735.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	STOP LOSS REFUND -1,211,735.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	TAMMY MCMANUS	PersonNm
Title	FUND MANAGER (RETIRED 12/3	TitleTxt
Base Compensation Filing Org	$179,504	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$33,056	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$212,560	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE PLAN CONTAINS UNION MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	THE DRAFT FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	EACH YEAR, BOARD MEMBERS AND ALL STAFF ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT. STATEMENTS ARE REVIEWED ANNUALLY BY THE CHAIRMAN AND FUND MANAGER.
FORM 990, PART VI, SECTION B, LINE 15	THE FUND MANAGER'S SALARY IS APPROVED BY THE BOARD OF TRUSTEES THROUGH THE BUDGET.
FORM 990, PART VI, SECTION C, LINE 19	THE IRS FORM 990 WILL BE PROVIDED TO ANY INDIVIDUAL UPON WRITTEN OR IN PERSON REQUEST WITHOUT CHARGE OTHER THAN REASONABLE FEES FOR COPYING AND POSTAGE.
FORM 990, PART XII, LINE 2C:	THE PLAN HAS NOT CHANGED ITS OVERSIGHT PROCESS DURING THE TAX YEAR. THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. THE BOARD OF TRUSTEES REVIEWS RESULTS OF THE AUDIT AND HAS FINAL APPROVAL OF THE AUDITED FINANCIAL STATEMENTS AS WELL AS APPOINTING AN INDEPENDENT AUDITOR.