NEW YORK STATE UNITED TEACHERS MEMBER BENEFITS CATASTROPHE MAJOR: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: NEW YORK STATE UNITED TEACHERS MEMBER BENEFITS CATASTROPHE MAJOR (EIN 47-7358956)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-10-05
IRS object ID: 201842789349300509
Schema version: 2017v2.3
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	2018-10-05T08:43:02-05:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	131578842	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BUCHBINDER TUNICK & COMPANY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6720-A ROCKLEDGE DRIVE SUITE 510	AddressLine1Txt
City	BETHESDA	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	20817	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	477358956	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TRUSTEES OF CATASTROPHE MAJOR MEDICAL	BusinessNameLine1Txt
Business Name Line2	PLAN	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NEWY	BusinessNameControlTxt
Phone	5182136000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	800 TROY-SCHENECTADY ROAD	AddressLine1Txt
City	LATHAM	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	121102455	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	J PHILIPPE ABRAHAM	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	5182136000	PhoneNum
Signature	2018-09-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN ZIMMERMAN	PreparerPersonNm
PTIN	P01049106	PTIN
Phone	2402001400	PhoneNum
Preparation	2018-09-26	PreparationDt

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	J PHILIPPE ABRAHAM	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	800 TROY-SCHENECTADY ROAD	AddressLine1Txt
City	LATHAM	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	121102455	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$52,361,168	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2015	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	THE SOLE PLAN SPONSOR AND PLAN ADMINISTRATOR OF THE NYSUT CATASTROPHE MAJOR MEDICAL PLAN ("CMM PLAN"), WHICH IS DESIGNED TO ACT AS SUPPLEMENTAL (EXCESS MAJOR MEDICAL BENEFITS) HEALTH INSURANCE TO THE NYSUT MEMBERSHIP.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	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	$32,714,988	PYProgramServiceRevenueAmt
CY Program Service Revenue	$33,668,093	CYProgramServiceRevenueAmt
PY Investment Income	$363,420	PYInvestmentIncomeAmt
CY Investment Income	$2,163,987	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$33,078,408	PYTotalRevenueAmt
CY Total Revenue	$35,832,080	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$10,506,959	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$15,124,052	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,633,073	PYOtherExpensesAmt
CY Other Expenses	$7,333,125	CYOtherExpensesAmt
PY Total Expenses	$16,140,032	PYTotalExpensesAmt
CY Total Expenses	$22,457,177	CYTotalExpensesAmt
PY Revenues Less Expenses	$16,938,376	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$13,374,903	CYRevenuesLessExpensesAmt
Total Assets BOY	$80,563,966	TotalAssetsBOYAmt
Total Assets EOY	$98,973,344	TotalAssetsEOYAmt
Total Liabilities BOY	$2,391,097	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,572,386	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$78,172,869	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$96,400,958	NetAssetsOrFundBalancesEOYAmt
Mission	THE SOLE PLAN SPONSOR AND PLAN ADMINISTRATOR OF THE NYSUT CATASTROPHE MAJOR MEDICAL PLAN ("CMM PLAN"), WHICH IS DESIGNED TO ACT AS SUPPLEMENTAL (EXCESS MAJOR MEDICAL BENEFITS) HEALTH INSURANCE TO THE NYSUT MEMBERSHIP.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	SUPPLEMENTED BASIC HOSPITALIZATION AND MAJOR MEDICAL INSURANCE AND LONG TERM CARE. FOR THE YEAR ENDING 12/31/17, THERE WERE, ON AVERAGE, 79,865 PARTICIPANTS, AND 50,074 POLICIES.	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	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	0	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 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	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	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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
Indoor Tanning Services	0	IndoorTanningServicesInd
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	0	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	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JACLYN FERRUCCI	PersonNm
Phone	5182136000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	800 TROY-SCHENECTADY ROAD	AddressLine1Txt
City	LATHAM	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	121102455	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
DONAL CARLISTO
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DEBORAH PAULIN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
ARTHUR PEPPER
TRUSTEE	1.00	Yes (X)	$0	$0	$0
RODERICK SHERMAN
CHAIRPERSON	1.00	Yes (X)	$0	$0	$0	Yes (X)
JEFFREY HARTNETT
TRUSTEE	1.00	Yes (X)	$0	$0	$0
EMILY SAMUELS
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
SANDRA CARNER-SHAFRAN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
J PHILIPPE ABRAHAM
TRUSTEE	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	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
MERCER CONSUMER
12421 MEREDITH DRIVE	URBANDALE	IA	50398	CLAIMS PROCESSOR; RECORDKEEPER & INFORMA	$4,435,551
STACEY BRAUN ASSOCIATES INC
377 BROADWAY STREET	NEW YORK	NY	10013	INVESTMENT MANAGEMENT	$368,827
AMERICAN GENERAL LIFE INSURANCE CO
3600 ROUTE 66	NEPTUNE	NJ	07754	CONSULTING	$176,000
MEYER SUOZZI ENGLISH & KLEIN PC
1350 BROADWAY STREET SUITE 501	NEW YORK	NY	10018	LEGAL	$123,368
SEGAL CONSULTING
333 WEST 34TH STREET	NEW YORK	NY	10001	ACTUARIAL/BENEFITS CONSULTING	$102,100

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
PARTICIPANT CONTRIBUTIONS	524292	$32,892,891	$32,892,891
DIVIDENDS FROM PRIOR INSURED PROG	525100	$775,202	$775,202

Field	Value	IRS element (for citing)
Total Program Service Revenue	$33,668,093	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,472,459	TotalRevenueColumnAmt
Exclusion	$1,472,459	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$17,220,616	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$16,529,088	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$691,528	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$691,528	TotalRevenueColumnAmt
Exclusion	$691,528	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,832,080	TotalRevenueColumnAmt
Related Or Exempt Func Income	$33,668,093	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$2,163,987	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$15,124,052	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$134,895	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$36,971	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$389,039	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,606,710	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$168,333	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$54,276	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
ADMINISTRATIVE SERVICE	$1,745,365
PCORI FEE	$189,463
OTHER FEES	$8,073

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,457,177	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$15,867	BOYAmt
EOY	$11,871	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,898,999	BOYAmt
EOY	$1,699,310	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,841,045	BOYAmt
EOY	$5,131,014	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$16,000	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$73,792,055	BOYAmt
EOY	$92,131,149	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$80,563,966	BOYAmt
EOY	$98,973,344	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,328,471	BOYAmt
EOY	$1,011,012	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,062,626	BOYAmt
EOY	$1,561,374	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,391,097	BOYAmt
EOY	$2,572,386	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	$78,172,869	BOYAmt
EOY	$96,400,958	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$78,172,869	BOYAmt
EOY	$96,400,958	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$80,563,966	BOYAmt
EOY	$98,973,344	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$13,374,903	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$4,853,186	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
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	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$40,296,227	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$4,853,186	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$4,853,186	RevenueNotReportedAmt
Revenue Subtotal	$35,443,041	RevenueSubtotalAmt
Investment Expenses Not Incld	$389,039	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$389,039	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$35,832,080	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$22,068,138	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$22,068,138	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$389,039	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$389,039	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$22,457,177	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	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 INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS CONCLUDED THAT AS OF DECEMBER 31, 2017, 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. EMPLOYEE BENEFIT PLANS ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE IS CURRENTLY NO AUDIT FOR THE INITIAL TAX PERIOD IN PROGRESS FOR THE PLAN.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FINAL DRAFT OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY APPOINTS A CONFLICT OF INTEREST OFFICER. THE CONFLICT OF INTEREST OFFICER'S RESPONSIBILITIES ARE TO MONITOR THE IMPLEMENTATION OF THE CONFLICT OF INTEREST POLICY AND, RECOMMEND TO THE OVERSIGHT COMMITTEE, SUCH MODIFICATIONS IN THE POLICY AS HE OR SHE MAY FROM TIME TO TIME DEEM APPROPRIATE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE FORM 5500 FILED WITH THE EMPLOYEE BENEFIT SECURITY ADMINISTRATION (US DEPARTMENT OF LABOR) IS MADE AVAILABLE TO PLAN PARTICIPANTS.
FORM 990, PART IX, LINE 11G	ADMINISTRATIVE FEES 1,798,907. CLAIMS FEES 2,701,563. CONSULTING 106,240.