SERVICE EMPLOYEES BENEFIT FUND: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: SERVICE EMPLOYEES BENEFIT FUND (EIN 15-0613682)
Tax period: 2020-11-01 to 2021-10-31
Filed: 2022-08-01
IRS object ID: 202212139349301166
Schema version: 2020v4.2
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-08-01T15:01:44-05:00	ReturnTs
Tax Period End	2021-10-31	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	2020-11-01	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	TAMMY MCMANUS	PersonNm
Person Title	FUND MANAGER	PersonTitleTxt
Phone	3152186513	PhoneNum
Signature	2022-07-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	TAMMY	PersonFirstNm
Person Last	MCMANUS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LORI A CIARLA	PreparerPersonNm
PTIN	P01278148	PTIN
Phone	3154719171	PhoneNum
Preparation	2022-07-25	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TAMMY MCMANUS	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	$42,030,691	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	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	9	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	$41,013,596	PYProgramServiceRevenueAmt
CY Program Service Revenue	$39,373,216	CYProgramServiceRevenueAmt
PY Investment Income	$757,863	PYInvestmentIncomeAmt
CY Investment Income	$922,314	CYInvestmentIncomeAmt
PY Other Revenue	$1,539,031	PYOtherRevenueAmt
CY Other Revenue	$1,735,161	CYOtherRevenueAmt
PY Total Revenue	$43,310,490	PYTotalRevenueAmt
CY Total Revenue	$42,030,691	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$34,512,654	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$36,956,904	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$714,017	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$726,975	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,010,431	PYOtherExpensesAmt
CY Other Expenses	$1,136,099	CYOtherExpensesAmt
PY Total Expenses	$36,237,102	PYTotalExpensesAmt
CY Total Expenses	$38,819,978	CYTotalExpensesAmt
PY Revenues Less Expenses	$7,073,388	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,210,713	CYRevenuesLessExpensesAmt
Total Assets BOY	$47,131,622	TotalAssetsBOYAmt
Total Assets EOY	$52,829,631	TotalAssetsEOYAmt
Total Liabilities BOY	$151,243	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$166,117	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$46,980,379	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$52,663,514	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 8,968.	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	0	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	0	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	440	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	9	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	TAMMY MCMANUS 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 (8 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
RUTH HELLER
FORMER 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
TAMMY MCMANUS
FUND MANAGER	40.00		Yes (X)	$112,175	$0	$25,239

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$112,175	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$25,239	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	525100	$39,218,401	$39,218,401
SEPARATED EMPLOYEE CONTRIBUTIONS	525100	$111,617	$111,617
INTEREST ON DELINQUENCIES	525100	$43,104	$43,104
MISCELLANEOUS INCOME	525100	$94	$94

Field	Value	IRS element (for citing)
Total Program Service Revenue	$39,373,216	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$922,314	TotalRevenueColumnAmt
Exclusion	$922,314	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	STOP LOSS REFUND	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,735,161	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,735,161	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,735,161	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,030,691	TotalRevenueColumnAmt
Related Or Exempt Func Income	$41,108,377	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$922,314	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$36,956,904	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$112,716	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$449,398	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$118,641	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$46,220	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$46,973	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$32,175	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$200,125	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$72,534	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$68,390	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$37,707	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$592	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$9,139	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$570,207	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
EQUIPMENT RENTAL & MAIN	$96,464
GAIN OR LOSS ON SALE OF	$1,081
MISCELLANEOUS EXPENSES	$712

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$38,819,978	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,448,311	BOYAmt
EOY	$4,384,869	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,960,792	BOYAmt
EOY	$3,600,517	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$116,977	BOYAmt
EOY	$110,658	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$316,971	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$281,281	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$30,600	BOYAmt
EOY	$35,690	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$37,955,847	BOYAmt
EOY	$44,049,665	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$619,095	BOYAmt
EOY	$648,232	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$47,131,622	BOYAmt
EOY	$52,829,631	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$151,243	BOYAmt
EOY	$166,117	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$151,243	BOYAmt
EOY	$166,117	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	$46,980,379	BOYAmt
EOY	$52,663,514	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	$46,980,379	BOYAmt
EOY	$52,663,514	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$47,131,622	BOYAmt
EOY	$52,829,631	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,210,713	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$2,472,422	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	$316,971	OtherCostOrOtherBasisAmt
Depreciation	$281,281	DepreciationAmt
Book Value	$35,690	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$35,690	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$42,567,827	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$2,472,422	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$2,472,422	RevenueNotReportedAmt
Revenue Subtotal	$40,095,405	RevenueSubtotalAmt
Investment Expenses Not Incld	$200,125	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$1,735,161	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$1,935,286	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$42,030,691	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$36,884,691	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$1,735,161	OtherExpensesIncludedAmt
Expenses Not Reported	-$1,735,161	ExpensesNotReportedAmt
Expenses Subtotal	$38,619,852	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$200,125	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$200,125	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$38,819,977	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, 2020, 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 1,735,161.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	STOP LOSS REFUND -1,735,161.

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.