MIAMI ASSOCIATION OF FIRE FIGHTERS HEALTH BENEFIT TR: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: MIAMI ASSOCIATION OF FIRE FIGHTERS HEALTH BENEFIT TR (EIN 03-6100362)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-11
IRS object ID: 201903159349302480
Schema version: 2018v3.1
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-11T12:07:43-06:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	260547877	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KSDT & CO LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	9300 S DADELAND BLVD STE 600	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	331562721	ZIPCd

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	036100362	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MIAMI ASSOCIATION OF FIREFIGHTERS	BusinessNameLine1Txt
Business Name Line2	HEALTH BENEFIT TRUST	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MIAM	BusinessNameControlTxt
Phone	3056333442	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2980 NW S RIVER ROAD	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33125	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DANIEL PUENTES	PersonNm
Person Title	SECRETARY	PersonTitleTxt
Phone	3056333542	PhoneNum
Signature	2019-10-24	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ISABEL H GOLDBERG CPA	PreparerPersonNm
PTIN	P00019533	PTIN
Phone	3056703370	PhoneNum
Preparation	2019-11-11	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	137.117.74.161	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-11-11	IPDt
IP Tm	12:07:43	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	9CE693FA7728C64397FED6355BBDF3278C140BD8	AtSubmissionCreationDeviceId
At Submission Filing Device Id	73E49A0CE10D61107C277B875D13B8BA00A9AEA2	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-03-31 21:24:44Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DANIEL PUENTES	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1897 SW 16 TERRACE	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33145	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$576,603	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2003	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	THE PURPOSE OF THE TRUST FUND IS TO PROVIDE HEALTH PREMIUM INSURANCE REIMBURSEMENT BENEFITS AND OTHER QUALIFIED HEALTH CARE EXPENDITURES.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$190,877	PYProgramServiceRevenueAmt
CY Program Service Revenue	$249,522	CYProgramServiceRevenueAmt
PY Investment Income	$393,514	PYInvestmentIncomeAmt
CY Investment Income	$327,081	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$584,391	PYTotalRevenueAmt
CY Total Revenue	$576,603	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$1,504,780	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$1,159,770	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$68,305	PYOtherExpensesAmt
CY Other Expenses	$71,205	CYOtherExpensesAmt
PY Total Expenses	$1,573,085	PYTotalExpensesAmt
CY Total Expenses	$1,230,975	CYTotalExpensesAmt
PY Revenues Less Expenses	-$988,694	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$654,372	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,142,386	TotalAssetsBOYAmt
Total Assets EOY	$8,142,883	TotalAssetsEOYAmt
Total Liabilities BOY	$117,812	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$103,604	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$9,024,574	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,039,279	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE PURPOSE OF THE TRUST FUND IS TO PROVIDE HEALTH PREMIUM INSURANCE REIMBURSEMENT BENEFITS AND OTHER QUALIFIED HEALTH CARE EXPENDITURES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE PURPOSE OF THE TRUST FUND IS TO PROVIDE HEALTH PREMIUM INSURANCE REIMBURSEMENT BENEFITS AND OTHER QUALIFIED HEALTH CARE EXPENDITURES.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Desc	THE PURPOSE OF THE TRUST FUND IS TO PROVIDE HEALTH PREMIUM INSURANCE REIMBURSEMENT BENEFITS AND OTHER QUALIFIED HEALTH CARE EXPENDITURES.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DANNY PUENTES	PersonNm
Phone	3056333442	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2980 NW S RIVER DR	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33125	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DANIEL PUENTES
SECRETARY	Yes (X)	$0	$0	$0
JORGE MEGIAS
TRUSTEE	Yes (X)	$0	$0	$0
JOE BURNS
CHAIRMAN	Yes (X)	$0	$0	$0
NICK STEIN
TRUSTEE	Yes (X)	$0	$0	$0
RICHARD RODRIGUEZ
TRUSTEE	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONTRIBUTIONS	Desc
Total Revenue Column	$249,522	TotalRevenueColumnAmt
Related Or Exempt Func Income	$249,522	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$249,522	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$286,347	TotalRevenueColumnAmt
Related Or Exempt Func Income	$55,334	RelatedOrExemptFuncIncomeAmt
Exclusion	$231,013	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$40,734	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$40,734	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$40,734	TotalRevenueColumnAmt
Related Or Exempt Func Income	$40,734	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$576,603	TotalRevenueColumnAmt
Related Or Exempt Func Income	$345,590	RelatedOrExemptFuncIncomeAmt
Exclusion	$231,013	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$1,159,770	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$750	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,665	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$32,650	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$994	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,539	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,711	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
BENEFITS ADMINISTRATORS	$10,656
ADMINISTRATIVE EXPENSES	$7,350
ADMINISTRATIVE MANAGER	$4,500
MISCELLANEOUS	$1,677

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$713	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,230,975	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$710,702	BOYAmt
EOY	$630,802	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$8,373,953	BOYAmt
EOY	$7,455,398	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$57,731	BOYAmt
EOY	$56,683	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,142,386	BOYAmt
EOY	$8,142,883	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$117,812	BOYAmt
EOY	$103,604	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$117,812	BOYAmt
EOY	$103,604	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,024,574	BOYAmt
EOY	$8,039,279	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,024,574	BOYAmt
EOY	$8,039,279	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,142,386	BOYAmt
EOY	$8,142,883	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$654,372	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$330,923	NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4D	THE PURPOSE OF THE TRUST FUND IS TO PROVIDE HEALTH PREMIUM INSURANCE REIMBURSEMENT BENEFITS AND OTHER QUALIFIED HEALTH CARE EXPENDITURES.
FORM 990, PAGE 6, PART VI, LINE 11B	BOARD REVIEWS 990 BEFORE IT IS SUBMITTED.
FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST
FORM 990, PAGE 12, PART XII, LINE 2C	ORGANIZATION BYLAWS REQUIRE AN INDEPENDENT FINANCIAL AUDIT EVERY THREE YEARS. THE LAST FINANCIAL AUDIT WAS PERFORMED FOR THE YEAR ENDED DECEMBER 31, 2017.