MIAMI ASSOCIATION OF FIRE FIGHTERS HEALTH BENEFIT TR: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: MIAMI ASSOCIATION OF FIRE FIGHTERS HEALTH BENEFIT TR (EIN 03-6100362)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-06-11
IRS object ID: 201511629349300521
Schema version: 2014v5.0
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	2015-06-11T10:17:50-05:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	461347290	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	S I GORDON & COMPANY PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	11555 HERON BAY BLVD STE 200	AddressLine1Txt
City	CORAL SPRINGS	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	330763362	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	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	DANNY PUENTES	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	3056333442	PhoneNum
Signature	2015-06-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVEN I GORDON CPA	PreparerPersonNm
PTIN	P00302606	PTIN
Phone	9544855788	PhoneNum
Preparation	2015-06-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

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

US Address USAddress

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

Field	Value	IRS element (for citing)
Gross Receipts	$4,127,447	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	$1,219,075	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,821,353	CYProgramServiceRevenueAmt
PY Investment Income	$235,850	PYInvestmentIncomeAmt
CY Investment Income	$304,485	CYInvestmentIncomeAmt
PY Other Revenue	$34	PYOtherRevenueAmt
CY Other Revenue	$1,609	CYOtherRevenueAmt
PY Total Revenue	$1,454,959	PYTotalRevenueAmt
CY Total Revenue	$4,127,447	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$1,130,474	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$1,448,095	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	$53,581	PYOtherExpensesAmt
CY Other Expenses	$58,207	CYOtherExpensesAmt
PY Total Expenses	$1,184,055	PYTotalExpensesAmt
CY Total Expenses	$1,506,302	CYTotalExpensesAmt
PY Revenues Less Expenses	$270,904	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,621,145	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,972,644	TotalAssetsBOYAmt
Total Assets EOY	$9,609,129	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,972,644	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,609,129	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	Yes (true)	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
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	Yes (true)	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	$3,821,353	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,821,353	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,821,353	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$259,028	TotalRevenueColumnAmt
Exclusion	$259,028	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$45,457	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$45,457	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$45,457	TotalRevenueColumnAmt
Related Or Exempt Func Income	$45,457	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Total Revenue Column	$1,609	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,609	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,609	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,127,447	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,868,419	RelatedOrExemptFuncIncomeAmt
Exclusion	$259,028	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$1,448,095	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$165	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$7,260	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$33,368	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$511	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,313	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,524	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
ADMINISTRATIVE EXPENSES	$11,584
TAXES	$376
POSTAGE	$56
MISCELLANEOUS	$50

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,506,302	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$549,814	BOYAmt
EOY	$1,376,012	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$417,163	BOYAmt
EOY	$247,440	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$217,353	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$54,040	BOYAmt
EOY	$58,894	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$5,951,627	BOYAmt
EOY	$7,709,430	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,972,644	BOYAmt
EOY	$9,609,129	EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,972,644	BOYAmt
EOY	$9,609,129	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,972,644	BOYAmt
EOY	$9,609,129	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,972,644	BOYAmt
EOY	$9,609,129	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,621,145	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$15,340	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Rev Etc Audited Fincl Stmt	$4,109,419	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$15,340	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$15,340	RevenueNotReportedAmt
Revenue Subtotal	$4,094,079	RevenueSubtotalAmt
Investment Expenses Not Incld	$33,368	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$33,368	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,127,447	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,472,934	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$1,472,934	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$33,368	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$33,368	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,506,302	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 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