2025-11-13T16:41:11+00:00 2024-12-31 135565207 KPMG LLP Two Manhattan West 375 9th Avenue New York NY 10001 990 2024-01-01 136125570 1199SEIU GREATER NEW YORK BENEFIT FUND 1199 6464736336 PO BOX 842 NEW YORK NY 10108 MERCEDES MAMBRU CFO 2025-11-13 true Toby Kerslake P01875806 2127589700 2025-11-13 2024 2025-03-06 01:10:19Z DONNA REY PO BOX 842 NEW YORK NY 10108 525731296 false X HTTP://1199SEIUBENEFITS.ORG X 1992 NY TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT. 11 11 0 12 0 0 0 273276395 291033225 1551613 5952631 311670 638274 275139678 297624130 0 0 182156031 193867272 9968044 10025524 0 0 0 6044030 6224067 198168105 210116863 76971573 87507267 212806434 324979769 75064432 104090037 137742002 220889732 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT. false false THOUGH THE FUND DOES NOT UNDERTAKE PROGRAM SERVICES AND DOES NOT REPORT ANY EXPENSES ON FORM 990, PART IX, COL (B), THE FUND PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT. IN 2024, THE ORGANIZATION PROVIDED HEALTH AND WELFARE BENEFITS TO 19,814 MEMBERS. 0 false false false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true X 4842 0 true 0 false false false false false false false false X 11 11 true false false false false true false true true false false false false true true true true true true true false false X MERCEDES MAMBRU 6464736336 PO BOX 842 NEW YORK NY 10108 Allan Sherman UNION TRUSTEE 1.0 5.0 X 0 0 0 Daine Williams UNION TRUSTEE 1.0 5.0 X 0 0 0 Daniel Ratner UNION TRUSTEE 1.0 4.0 X 0 0 0 Doug Wissmann EMPLOYER TRUSTEE 1.0 4.0 X 0 0 0 Howard Sukoff EMPLOYER TRUSTEE 1.0 0.0 X 0 0 0 Joseph Chinea UNION TRUSTEE (START 06/2024) 1.0 1.0 X 0 0 0 Julio Vives UNION TRUSTEE (END 06/2024) 1.0 2.0 X 0 0 0 Michael Balboni EMPLOYER TRUSTEE 1.0 5.0 X 0 0 0 Milly Silva UNION TRUSTEE 1.0 4.0 X 0 0 0 Robin Rosen EMPLOYER TRUSTEE 1.0 5.0 X 0 0 0 William Pascocello UNION TRUSTEE 1.0 5.0 X 0 0 0 Yvonne Armstrong UNION TRUSTEE 1.0 4.0 X 0 0 0 Donna Rey Executive Director 1.9 0.8 X 50769 20307 35173 Lorraine Monchak Chief Investments Officer 1.9 0.8 X 91564 36626 64826 Mercedes Mambru Chief Financial Officer 1.5 1.2 X 21511 16716 19524 VAN H Dunn Chief Medical Officer 1.9 0.8 X 33369 13348 23903 197213 86997 143426 1 false true false 1199SEIU NATIONAL BENEFIT FUND FOR HEALTH AND HUMAN SERVICE EMPLOYEES 498 7TH AVENUE NEW YORK NY 10018 ADMINISTRATIVE SERVICES 14583394 EVERNORTH BEHAVIORAL HEALTH INC 5144 COLLECTION CENTER DRIVE CHICAGO IL 60693 CLAIMS PROCESSING 485290 AETNA LIFE INSURANCE COMPANY PO BOX 13049 NEWARK NJ 07188 CLAIMS PROCESSING 432727 MEDCO HEALTH SOLUTIONS INC PO BOX 945551 ATLANTA GA 30394 CLAIMS PROCESSING 389873 MILLIMAN INC 1 PENN PLAZA NEW YORK NY 10119 ACTURIAL 350157 9 0 EMPLOYER CONTRIBUTION 900099 222332184 222332184 ADVANCED TRAINING INITIATIVE 900099 27476979 27476979 ENHANCED ADV TRAINING INITIATIVE 900099 38344818 38344818 MEMBER SPOUSAL CONTRIBUTIONS 900099 2743580 2743580 COBRA PAYMENTS 900099 135664 135664 0 0 0 0 291033225 5950709 5950709 0 0 228109088 228107166 1922 0 1922 1922 EMPLOYER INTEREST 900099 202049 202049 BANK EARNING CREDITS 900099 29956 29956 MISCELLANEOUS INCOME 900099 406269 406269 0 0 0 0 638274 297624130 291033225 0 6590905 193867272 296700 6374514 623312 2266883 464115 265433 146509 12546 421572 637244 427928 2287593 50053 148778 3RD PARTY ADMIN PRESCRIPTION CHARGES 1344802 MANAGED CARE - PRECERTIFICATION 481609 0 210116863 79578796 21017490 3923797 152089296 69746061 64933036 0 0 0 0 814923 804893 10030 10030 0 0 59547750 86929917 212806434 324979769 5427771 1500010 4754218 7532000 0 0 64882443 95058027 75064432 104090037 X 137742002 220889732 137742002 220889732 212806434 324979769 X 87507267 -4359537 X false true true false 570372 570372 0 15712 15712 0 228839 218809 10030 10030 DUE FROM RELATED ENTITIES 29944871 DUE FROM BROKERS FOR SECURITIES SOLD 29438704 DUE FROM PHARMACY BENEFIT MANAGER AND OTHERS 19885324 3BF, NET 7112136 ACCRUED INVESTMENT INCOME 467968 OTHER DEPOSITS 80914 86929917 Federal Income Taxes BENEFIT OBLIGATIONS 42522625 DUE TO BROKERS FOR SECURITIES PURCHASED 29438704 DUE TO EMPLOYERS 19680089 DUE TO RELATED ENTITIES 3416609 95058027 X 297611584 0 0 297611584 12546 0 12546 297624130 210104317 0 0 210104317 12546 0 12546 210116863 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote U.S. GAAP REQUIRES 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 INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, 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. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. X X X false true false Lorraine Monchak Chief Investments Officer 88638 35456 0 0 2926 1170 10016 4006 36288 14515 137868 55147 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation ALL OFFICERS AND KEY EMPLOYEES ARE PAID BY THE 1199SEIU NATIONAL BENEFIT FUND FOR HEALTH AND HUMAN SERVICE EMPLOYEES (NBF) FOR THEIR SERVICES PERFORMED FOR ALL 1199SEIU FUNDS. THEIR SALARY IS THEN ALLOCATED TO EACH FUND BASED ON AN ALLOCATION STUDY AND IS REPORTED AS IF PAID BY THE FILING ORGANIZATION. THE AMOUNT REPORTED ON SCHEDULE J, PART II, LINE (I) REPRESENTS THE AMOUNT ALLOCATED TO 1199SEIU GREATER NEW YORK BENEFIT FUND (GNBF) AND THE AMOUNTS REPORTED ON LINE (II) REPRESENT THE TOTAL SALARY AND BENEFITS RECEIVED FOR SERVICES PROVIDED TO GNBF'S RELATED ENTITIES. Form 990, Part V, Line 3b UNRELATED BUSINESS INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 419A(F)(5)(A), COLLECTIVE BARGAINING AGREEMENTS ARE EXEMPT FROM ACCOUNT LIMIT REQUIREMENTS SET UNDER IRC SECTION 419A(C), AND ARE THERFORE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX UNDER IRC SECTION 512(A)(3). Form 990, Part VI, Line 2 Family/business relationships amongst interested persons ALL OF THE UNION TRUSTEES ARE ALSO EMPLOYEES OF 1199SEIU (THE UNION) - Business relationship Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE UNION TRUSTEES ARE APPOINTED BY 1199SEIU UNITED HEALTHCARE WORKERS EAST, AND THE EMPLOYER TRUSTEES ARE APPOINTED BY THE GREATER NEW YORK HEALTH CARE FACILITIES ASSOCIATION, INC. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CHIEF FINANCIAL OFFICER AND FINANCE TEAM REVIEW THE DRAFT FORM 990 AND CONFER WITH THE ACCOUNTANTS AND LEGAL COUNSEL TO ENSURE THE ACCURACY OF THE RETURN. ANY CONCERNS ARE NOTED AND ADDRESSED AND MANAGEMENT ENSURES THAT THE CHANGES ARE INCORPORATED IN THE FORM 990. THE COMPLETED FORM 990 IS THEN SIGNED BY THE CHIEF FINANCIAL OFFICER. Form 990, Part VI, Line 12c Conflict of interest policy TRUSTEES AND EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE OR UPDATE TO THE EXECUTIVE DIRECTOR, OR DESIGNEE, THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTERESTS. FOR EACH INTEREST DISCLOSED BY A TRUSTEE, THE EXECUTIVE DIRECTOR OR DESIGNEE WILL DETERMINE WHETHER TO (A) TAKE NO ACTION (B) ASSURE FULL DISCLOSURE TO THE TRUSTEES (C) ASK THE TRUSTEE TO BE RECUSED FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS; AND/OR (D) ASK THE TRUSTEE TO RESIGN. REGARDING EMPLOYEES, COMPLETED CONFLICTS OF INTEREST DISCLOSURE FORMS WILL BE REVIEWED BY THE HUMAN RESOURCES DEPARTMENT AND DISCLOSED CONFLICTS WILL BE REVIEWED BY HUMAN RESOURCES MANAGEMENT. Form 990, Part VI, Line 15a Process to establish compensation of top management official COMPENSATION FOR ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES OF THE FUND IS DETERMINED BY THE CROSS FUNDS COMPENSATION COMMITTEE (THE "COMMITTEE"), COMPRISED OF INDEPENDENT MEMBERS. THE COMMITTEE UTILIZES APPROPRIATE DATA AS TO COMPARABILITY IN ITS DETERMINATIONS, INCLUDING INFORMATION PROVIDED BY INDEPENDENT COMPENSATION CONSULTANTS. THE COMMITTEE DOCUMENTS THE BASIS FOR ANY COMPENSATION DETERMINATIONS CONTEMPORANEOUSLY IN THE MINUTES OF THE COMMITTEE. THE COMMITTEE DETERMINES COMPENSATION PERIODICALLY AS IT DEEMS 1199SEIU GREATER NEW YORK BENEFIT FUND 13-6125570 APPROPRIATE. Form 990, Part VI, Line 15b Process to establish compensation of other employees REFER TO NARRATIVE FOR PART VI, LINE 15A ABOVE. Form 990, Part VI, Line 19 Required documents available to the public SUMMARY PLAN DESCRIPTIONS AND FINANCIAL REPORTS ARE MADE PUBLIC PURSUANT TO IRS FILING REQUIREMENTS. WRITTEN REQUESTS FOR OTHER INFORMATION WILL BE FORWARDED TO GENERAL COUNSEL'S OFFICE FOR CONSIDERATION. Form 990, Part VII, Section A, Line 1a EMPLOYER TRUSTEE COMPENSATION ALL OFFICERS AND KEY EMPLOYEES ARE PAID BY THE 1199SEIU NATIONAL BENEFIT FUND FOR HEALTH AND HUMAN SERVICE EMPLOYEES (NBF) FOR THEIR SERVICES PERFORMED FOR ALL 1199SEIU FUNDS. THEIR SALARY IS THEN ALLOCATED TO EACH FUND BASED ON AN ALLOCATION STUDY AND IS REPORTED AS IF PAID BY THE FILING ORGANIZATION. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN BENEFIT OBLIGATION - -4359537; Total - -4359537; 1199SEIU GREATER NEW YORK CHILDCARE FUND 330 WEST 42ND STREET NEW YORK NY 10036 136601940 PENSION FUND NY 501(a) NA false 1199SEIU GREATER NEW YORK EDUCATION FUND 330 WEST 42ND STREET NEW YORK NY 10036 133753121 EDUC/TRAINING NY 501(c)(9) NA false 1199SEIU GREATER NY JOB SECURITY 330 WEST 42ND STREET NEW YORK NY 10036 753086330 CHILDCARE FND NY 501(c)(9) NA false 1199SEIU GREATER NY PENSION FUND 330 WEST 42ND STREET NEW YORK NY 10036 134079917 LABOR MGMT NY 501(c)(5) NA false 1199SEIU GREATER NY WORKER PARTICIPATION 330 WEST 42ND STREET NEW YORK NY 10036 050557207 BENEFIT FUND NY 501(c)(9) NA false 041011- CENTERS (KENWOOD MANOR) NA BEZALEL NURSING HOME NA CEDAR LODGE NURSING HOME (OASIS) NA COBBLE HILL CRE CENTER NA CONCORD NURSING HOME NA METHODIST CHURCH HOME NA NEW YORK CONGREGATIONAL NURSING CENTER NA NORTHERN METROPOLITAN INC NA NORTHERN RIVERVIEW 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LIVINGSTON VENTURES INC LLC NA LONG ISLAND CARE CENTER NA MANHATTANVILLE HEALTH CARE CENTER INC NA MEADOW PARK REHABILITATION AND CARE CENTER NA MEADOWBROOK CARE CENTER NA MEDCO ENTERPRISES AT BAINBRIDGE NURSING HOME NA MEDCO ENTERPRISES AT EASTHAVEN HEALTH RELATED NA MEDCO ENTERPRISES AT WAYNE HEALTH RELATED NA MEDCO ENTERPRISES-MOSHULA PARKWAY NA MEDFORD MULTICARE CENTER NA MONTGOMERY NURSING HOME NA MORRIS PARK NURSING HOME NA NASSAU EXTENDED CARE CENTER PAYROLL DEPARTMENT NA NEW BRIDGEVIEW COMPANY LLC NA NEW GLEN OAKS NURSING HOME NA NEW MAYFAIR COMPANY INC NA NEW MIDWAY COMPANY LLC NA NEW RIVERDALE REHAB AND NURSING NA NEW SURFSIDE NURSING HOME NA NEW VANDERBILT NURSING HOME NA NORTHERN MANHATTAN NURSING HOME NA NORTHERN WESTCHESTER RESTORATIVE THERAPY AND NURSING CENTER NA NYACK MANOR NURSING HOME NA OCEAN GARDENS DBA HORIZON CARE CENTER NA OCEANSIDE CARE CENTER NA OCEANVIEW NURSING HOME NA OXFORD NURSING HOME NA PALM GARDENS NURSING HOME NA PALM TREE CENTER FOR NURSING AND REHAB AKA THE HERITAGE NA PARK AVENUE EXTENDED CARE PAYROLL DEPARTMENT NA PARK GARDENS NA PARK HOUSE CARE CENTER NA PARK TERRACE CARE CENTER INC NA PARK VIEW NURSING HOME NA PELHAM PARKWAY NURSING HOME NA PROMENADE REHABILITATION AND HEALTH CARE CENTER INC NA PUTNAM REHABILITATION AND NURSING CENTER NA QUEENS NASSAU NURSING HOME (BC) NA QUEENS NASSAU NURSING HOME (LPN) NA REGEIS CARE CENTER NA REGENCY EXTENDED CARE CENTER NA REGO PARK NURSING HOME NA RESORT NURSING HOME NA ROCKAWAY CARE CENTER NA ROCKAWAY CARE CENTER (BC) NA ROCKAWAY CARE CENTER (HOUSEKEEPING) NA ROCKVILLE SKILLED NURSING & REHABILITATION CENTER NA SAINT JAMES HEALTHCARE CENTER LLC NA SANDS POINT NURSING HOME (BC) NA SAPPHIRE CENTER FOR REHAB AKA FLUSHING MANOR NURSING HOME NA SEACREST HEALTH CARE CENTER NA SHEEPSHEAD NURSING AND REHABILITATION CENTER NA SHOREVIEW NURSING HOME NA SILVER LAKE SPECIALIZED CARE CENTER NA SKYVIEW HEALTHCARE CENTER NA SOUTH SHORE NURSING HEALTHCARE NA SPLIT ROCK REHABILITATION AND HEALTH CARE 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VERRAZANO NURSING HOME NA WATERS EDGE FKA GLEN HAVEN RESIDENTIAL HEALTH NA WATERVIEW HURSING HOME NA WESTCHESTER CARE CENTER NA WESTCHESTER CARE CENTER (RN) NA WHITE PLAINS CENTER NA WILLIAMSBRIDGE MANOR NA WINDSOR PARK NURSING HOME NA WOODCREST NURSING HOME NA WOODMERE REHABILITATION AND HEALTH CARE CENTER (FIVE TOWNS) NA WORKMEN'S CIRCLE HOME NA false false false false false false false false false false false false false false true true true true true