MASSACHUSETTS PUBLIC EMPLOYEES HEALTH & WELFARE FUND: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: MASSACHUSETTS PUBLIC EMPLOYEES HEALTH & WELFARE FUND (EIN 22-2618894)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-07-15
IRS object ID: 202031979349306328
Schema version: 2018v3.2
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 J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-07-15T16:45:46-05:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	043508036	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MANZI & ASSOCIATES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	855 TURNPIKE STREET	AddressLine1Txt
City	NORTH ANDOVER	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01845	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	222618894	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MASSACHUSETTS PUBLIC EMPLOYEES	BusinessNameLine1Txt
Business Name Line2	HEALTH AND WELFARE FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MASS	BusinessNameControlTxt
Phone	6174264440	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8 ESSEX CENTER DRIVE 3RD FLOOR	AddressLine1Txt
City	PEABODY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01960	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SUSAN FOURNIER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6174264440	PhoneNum
Signature	2020-07-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEANNIE MICKEL	PreparerPersonNm
PTIN	P01058630	PTIN
Phone	9789751099	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	173.162.188.213	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-07-15	IPDt
IP Tm	17:43:23	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	7ADBD96C547CBE419AC9B87DCFC7EE63ECE44F7B	AtSubmissionCreationDeviceId
At Submission Filing Device Id	57CAB1478FA21B4BB6BCA0ED5F2D8E49AC86AE59	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SUSAN FOURNIER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8 ESSEX CENTER DRIVE 3RD FLOOR	AddressLine1Txt
City	PEABODY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01960	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$37,495,136	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.MPEFUND.ORG	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1984	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE & ADMINISTER BENEFITS	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	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	$26,715,027	PYProgramServiceRevenueAmt
CY Program Service Revenue	$28,230,078	CYProgramServiceRevenueAmt
PY Investment Income	$1,979,486	PYInvestmentIncomeAmt
CY Investment Income	$1,376,722	CYInvestmentIncomeAmt
PY Other Revenue	$229	PYOtherRevenueAmt
CY Other Revenue	$5,352	CYOtherRevenueAmt
PY Total Revenue	$28,694,742	PYTotalRevenueAmt
CY Total Revenue	$29,612,152	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$24,628,929	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$24,513,729	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$553,412	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$993,254	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$507,352	PYOtherExpensesAmt
CY Other Expenses	$956,117	CYOtherExpensesAmt
PY Total Expenses	$25,689,693	PYTotalExpensesAmt
CY Total Expenses	$26,463,100	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,005,049	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,149,052	CYRevenuesLessExpensesAmt
Total Assets BOY	$53,790,924	TotalAssetsBOYAmt
Total Assets EOY	$59,074,571	TotalAssetsEOYAmt
Total Liabilities BOY	$5,156,662	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,264,223	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$48,634,262	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$53,810,348	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE AND ADMINISTER BENEFITS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	TO PROVIDE AND ADMINISTER THE PLANS OF DENTAL AND VISION BENEFITS FOR AN ESTIMATED 34,000 MEMBERS.	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
Temp Or Permanent Endowments	Yes (1)	TempOrPermanentEndowmentsInd
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	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	6	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
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	0	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	SUSAN FOURNIER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6174264440	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8 ESSEX CENTER DRIVE 3RD FLOOR	AddressLine1Txt
City	PEABODY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01960	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
MARIANNE DILL
TRUSTEE	2.00	Yes (X)	$0	$0	$0
EDWARD HUNTER
TRUSTEE	2.00	Yes (X)	$0	$0	$0
MARK BERNARD
TRUSTEE	2.00	Yes (X)	$0	$0	$0
MARYELLEN LYONS
TRUSTEE	2.00	Yes (X)	$0	$0	$0
MICHAEL GRUNKO
TRUSTEE	2.00	Yes (X)	$0	$0	$0
ANTONIO NUNES
TRUSTEE	2.00	Yes (X)	$0	$0	$0
MATTHEW HALE
TRUSTEE	2.00	Yes (X)	$0	$0	$0
MICHAEL MURRAY
TRUSTEE	2.00	Yes (X)	$0	$0	$0
SUSAN FOURNIER
EXECUTIVE DIRECTOR/FUND AD	40.00		$131,965	$0	$27,642	Yes (X)
KAREN MARTIN
DIRECTOR OF INFORMATION SY	40.00		$105,472	$0	$22,247		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$237,437	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$49,889	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
DELTA DENTAL
465 MEDFORD STREET	BOSTON	MA	02129	DENTAL ADMINISTRATION	$1,049,277
PATERSON DENTAL SUPPLY INC
400 RESEARCH DR SUITE 110	WILLMINGTON	MA	01887	DENTAL SUPPLIES	$659,825
DOYLE & MATTHESON
232 ROCK ISLAND ROAD	QUINCY	MA	02169	DENTAL OFFICE CONTRACTOR	$602,148
ANCHOR CAPITAL ADVISORS LLC
1 POST OFFICE SQUARE	BOSTON	MA	02109	INVESTMENT MANAGEMENT	$164,695
DAVIS VISION
63 SHORE ROAD	WINCHESTER	MA	01890	VISION ADMINISTRATION	$102,708

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	900099	$27,669,949	$27,669,949
COBRA CONTRIBUTIONS	900099	$560,129	$560,129

Field	Value	IRS element (for citing)
Total Program Service Revenue	$28,230,078	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,436,181	TotalRevenueColumnAmt
Exclusion	$1,436,181	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$7,823,525	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$7,882,984	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$59,459	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$59,459	TotalRevenueColumnAmt
Exclusion	-$59,459	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$5,352	TotalRevenueColumnAmt
Exclusion	$5,352	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,352	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$29,612,152	TotalRevenueColumnAmt
Related Or Exempt Func Income	$28,230,078	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,382,074	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$24,513,729	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$134,734	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$671,515	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$40,567	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$72,810	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$73,628	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$55,610	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$23,050	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$172,614	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$130,656	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$22,432	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$186,698	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$20,364	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$150,221	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$35,878	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
MEMBER COMMUNICATION	$68,351
POSTAGE	$19,198
REPAIRS AND MAINTENANCE	$18,475
TELEPHONE	$15,956

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$36,614	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$26,463,100	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$468,811	BOYAmt
EOY	$213,309	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$7,834,471	BOYAmt
EOY	$5,643,105	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,628,073	BOYAmt
EOY	$2,951,850	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$44,024	BOYAmt
EOY	$74,220	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,128,277	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$417,379	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$229,915	BOYAmt
EOY	$1,710,898	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$43,403,273	BOYAmt
EOY	$48,282,450	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$182,357	BOYAmt
EOY	$198,739	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$53,790,924	BOYAmt
EOY	$59,074,571	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$249,082	BOYAmt
EOY	$299,346	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,907,580	BOYAmt
EOY	$4,964,877	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,156,662	BOYAmt
EOY	$5,264,223	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	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	$48,634,262	BOYAmt
EOY	$53,810,348	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$48,634,262	BOYAmt
EOY	$53,810,348	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$53,790,924	BOYAmt
EOY	$59,074,571	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,149,052	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$2,027,034	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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$32,319,917	BeginningYearBalanceAmt
Contributions	$2,838,605	ContributionsAmt
Investment Earnings Or Losses	$2,151,900	InvestmentEarningsOrLossesAmt
Administrative Expenses	$9,152	AdministrativeExpensesAmt
End Year Balance	$37,301,270	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$29,967,928	BeginningYearBalanceAmt
Contributions	$1,235,733	ContributionsAmt
Investment Earnings Or Losses	$1,268,758	InvestmentEarningsOrLossesAmt
Administrative Expenses	$152,502	AdministrativeExpensesAmt
End Year Balance	$32,319,917	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$25,924,724	BeginningYearBalanceAmt
Contributions	$2,967,986	ContributionsAmt
Investment Earnings Or Losses	$1,124,249	InvestmentEarningsOrLossesAmt
Administrative Expenses	$49,031	AdministrativeExpensesAmt
End Year Balance	$29,967,928	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$25,901,638	ContributionsAmt
Investment Earnings Or Losses	$27,586	InvestmentEarningsOrLossesAmt
Administrative Expenses	$4,500	AdministrativeExpensesAmt
End Year Balance	$25,924,724	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	1.00000	BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$711,128	OtherCostOrOtherBasisAmt
Book Value	$711,128	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,417,149	OtherCostOrOtherBasisAmt
Depreciation	$417,379	DepreciationAmt
Book Value	$999,770	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,710,898	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCUMULATED ELIGIBILITY CREDITS	$2,034,620
CLAIMS PAYABLE	$2,213,362
EST. LIAB. INCURRED BUT UNREPORTED CLAIMS	$716,895

Field	Value	IRS element (for citing)
Total Liability	$4,964,877	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$31,466,572	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$2,027,034	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$2,027,034	RevenueNotReportedAmt
Revenue Subtotal	$29,439,538	RevenueSubtotalAmt
Investment Expenses Not Incld	$172,614	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$172,614	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$29,612,152	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$26,233,189	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$26,233,189	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$172,614	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$57,297	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$229,911	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$26,463,100	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	TO FURTHER THE STATED MISSION OF THE FUND
PART X, LINE 2:	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 PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE DEPARTMENT OF LABOR AND INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF JUNE 30, 2019, 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.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	CHANGE IN PLAN'S TOTAL BENEFIT OBLIGATIONS 57,297.

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	SUSAN FOURNIER	PersonNm
Title	EXECUTIVE DIRECTOR/FUND AD	TitleTxt
Base Compensation Filing Org	$131,965	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	$27,642	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$159,607	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	ORGANIZED WITH MEMBERS WHO ARE QUALIFYING PUBLIC EMPLOYEES
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND CLARIFICATION IS PROVIDED BY THE CPA
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION FOLLOWS A CONFLICT OF INTEREST POLICY
FORM 990, PART VI, SECTION B, LINE 15A	PERSONNEL COMMITTEE REVIEWS AND APPROVES USING COMPARABLE DATA AND COST OF LIVING DATA
FORM 990, PART VI, SECTION C, LINE 19	NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	ALLIANCE DENTAL CENTER LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	111 WASHINGTON STREET	AddressLine1Txt
City	QUINCY	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02169	ZIPCd

Field	Value	IRS element (for citing)
EIN	825278157	EIN
Primary Activities	DENTAL OFFICE	PrimaryActivitiesTxt
Legal Domicile State	MA	LegalDomicileStateCd
Total Income	$41,942	TotalIncomeAmt
End Of Year Assets	$1,614,473	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	MASSACHUSETTS PUBLIC EMPLOYEES HEALTH AND WELFARE FUND	BusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (40 entries)

Legal Domicile StateLegalDomicileStateCd
DEPARTMENT OF HIGHER EDUCATION
MA
BOSTON PUBLIC HEALTH COMMISSION
MA
BROOKLINE HOUSING AUTHORITY
MA
CENTRAL BUSINESS OFFICE
MA
CITY OF BOSTON
MA
CITY OF REVERE
MA
MASS WATER RESOURCE AUTHORITY
MA
MASSACHUSETTS PORT AUTHORITY
MA
MIDDLESEX SHERIFFS OFFICE
MA
PLYMOUTH COUNTY SHERIFFS DEPT
MA
SUFFOLK COUTY SHERIFFS DEPT
MA
UMASS LOWELL 509-RESEARCH FOUNDATION
MA
UMASS MEDICAL SCHOOL
MA
UNIVERSITY OF MASSACHUSETTS AT BOSTON
MA
UNIVERSITY OF MASSACHUSETTS DARTMOUTH
MA
UNIVERSITY OF MASSACHUSETTS AT AMHERST
MA
UNIVERSITY OF MASSACHUSETTS STATE FUNDED
MA
BERKSHIRE COMMUNITY COLLEGE
MA
BRIDGEWATER STATE COLLEGE
MA
BRISTOL COMMUNITY COLLEGE
MA
BUNKER HILL COMMUNITY COLLEGE
MA
CAPE COD COMMUNITY COLLEGE
MA
FITCHBURG STATE COLLEGE
MA
FRAMINGHAM STATE COLLEGE
MA
HOLYOKE COMMUNITY COLLEGE
MA
MASSACHUSETTS COLLEGE OF LIBERAL ARTS
MA
MASS DEPARTMENT OF TRANSPORTATION
MA
MASS COLLEGE OF ART & DESIGN
MA
MASSACHUSETTS MARITIME ACADEMY
MA
MASSASOIT COMMUNITY COLLEGE
MA
MOUNT WACHUSETT COMMUNITY COLLEGE
MA
NORTH SHORE COMMUNITY COLLEGE
MA
NORTHERN ESSEX COMMUNITY COLLEGE
MA
QUINSIGAMOND COMMUNITY COLLEGE
MA
SALEM STATE COLLEGE
MA
WESTFIELD STATE COLLEGE
MA
WORCESTER STATE COLLEGE
MA
MASSBAY COMMUNITY COLLEGE
MA
MIDDLESEX COMMUNITY COLLEGE
MA
SPRINGFIELD TECHNICAL COMMUNITY COLLGE
MA

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd