2024-09-11T15:14:52-05:00 2023-10-31 010723685 DERMODY BURKE & BROWN CPAS LLC 443 N FRANKLIN ST STE 100 SYRACUSE NY 132041441 990 2022-11-01 150613682 SERVICE EMPLOYEES BENEFIT FUND SERV 3152186513 250 S CLINTON STREET SUITE 200 SYRACUSE NY 13202 TERRY MOON FUND MANAGER 3152186513 2024-09-11 1 0 LORI A CIARLA CPA P01278148 3154719171 2024-09-11 2022 2024-08-08 14:25:15Z TERRY MOON 250 S CLINTON STREET SUITE 200 SYRACUSE NY 13202 53351399 0 X WWW.SEBF.ORG X 1961 NY TO PROVIDE HEALTH AND WELFARE SERVICES TO MEMBERS. 8 8 11 0 0 0 0 0 37779210 37697517 1052386 478994 4201356 1211735 43032952 39388246 0 0 36078884 42225849 799651 747074 0 0 0 1418548 1845534 38297083 44818457 4735869 -5430211 51277450 46740990 160140 237325 51117310 46503665 TO PROVIDE HEALTH AND WELFARE SERVICES TO MEMBERS. 0 0 PROVIDED COVERAGE FOR PARTICIPANTS FOR MEDICAL, DENTAL, OPTICAL, DISABILITY, ACCIDENTAL DEATH & DISMEMBERMENT, AND DEATH BENEFITS. TOTAL NUMBER OF PARTICIPANTS SERVED WAS 8,201. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 11 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X TERRY MOON FUND MANAGER 3152186513 250 S CLINTON STREET SUITE 200 SYRACUSE NY 13202 ROBERT WOOD TRUSTEE 1.00 X X 0 0 0 ELIZABETH GOLEMBESKI TRUSTEE 1.00 X 0 0 0 SCOTT PHILLIPSON TRUSTEE 1.00 X 0 0 0 LIZ SMITH TRUSTEE 1.00 X 0 0 0 JOHN MURRAY TRUSTEE 1.00 X 0 0 0 GRACE BONGDANOVE TRUSTEE 1.00 X 0 0 0 KEVIN LOCKHART TRUSTEE 1.00 X 0 0 0 LAURA DOWLING TRUSTEE 1.00 X 0 0 0 TAMMY MCMANUS FUND MANAGER (RETIRED 12/3 40.00 X 179504 0 33056 TERRY MOON FUND MANAGER 40.00 X 78367 0 42870 257871 0 75926 1 0 1 0 0 EMPLOYER CONTRIBUTIONS 525100 37582071 37582071 SEPARATED EMPLOYEE CONTRIBUTIONS 525100 84164 84164 INTEREST ON DELINQUENCIES 525100 31282 31282 37697517 1208417 1208417 13233730 13963153 -729423 -729423 -729423 STOP LOSS REFUND 900099 1211735 1211735 1211735 39388246 38179829 0 1208417 42225849 580590 116435 50049 46636 37900 202830 96159 1137 107149 38797 2062 2974 8357 1195888 EQUIPMENT RENTAL & MAIN 103322 MISCELLANEOUS EXPENSES 1171 LOSS ON SALE OF ASSETS 1152 44818457 8562156 2285596 3350927 3875169 105187 106284 316368 283876 29079 32492 38574186 39675460 655915 765989 51277450 46740990 160140 114888 0 122437 160140 237325 X 51117310 46503665 0 0 0 0 51117310 46503665 51277450 46740990 -5430211 816566 0 X X 0 1 X 1 0 316368 283876 32492 32492 OPERATING LEASES LIABILITY 122437 122437 X 38790247 816566 816566 37973681 202830 1211735 1414565 39388246 43403892 -1211735 -1211735 44615627 202830 202830 44818457 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. 0 0 0 TAMMY MCMANUS FUND MANAGER (RETIRED 12/3 179504 0 0 0 0 0 33056 0 0 0 212560 0 0 0 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.