2014-11-12T12:17:51-06:00 2013-12-31 ERNST & YOUNG US LLP 178 S RIO GRANDE ST STE 400 SALT LAKE CITY UT 84101 990 2013-01-01 237108536 WRITERS GUILD - INDUSTRY HEALTH FUND % MICHAEL KOLLER CONTROLLER WRIT 8188461015 1015 N Hollywood Way Suite Burbank CA 91505 WILLARD WOODS COO 2014-11-11 Shannon Deforest P00712229 2013 2015-11-30 17:44:51Z Jim Hedges 1015 N HOLLYWOOD WAY BURBANK CA 91505 1675272073 false X WGAPLANS.ORG X 1968 CA THE FUND PROVIDES HEALTH BENEFITS AND RELATED ADMINISTRATIVE EXPENSES INCURRED FOR THE BENEFIT OF ELIGIBLE MEMBERS. 33 33 76 0 0 0 0 104880706 103677416 15025388 3520224 347251 404464 120253345 107602104 0 0 93501489 106219033 4652251 4856863 0 0 0 5840766 6127974 103994506 117203870 16258839 -9601766 293804002 280312982 69589842 63106876 224214160 217206106 THE FUND PROVIDES HEALTH BENEFITS AND RELATED ADMINISTRATIVE EXPENSES INCURRED FOR THE BENEFIT OF ELIGIBLE MEMBERS. false false 0 0 0 THE FUND PROVIDES HEALTH BENEFITS AND RELATED ADMINISTRATIVE EXPENSES, FOR THE BENEFIT OF ELIGIBLE MEMBERS. 0 false false false false false false false false false true true 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 true false false true 1227 0 true 76 true false false false false false false X 33 33 true false false false false false false true true false false false true true true true true true true false CA X MICHAEL KOLLER CONTROLLER 8188461015 1015 N HOLLYWOOD WAY BURBANK CA 91505 Lise Anderson TRUSTEE 1.0 0.0 X 0 0 0 John Auerbach TRUSTEE 1.0 0.0 X 0 0 0 Neal Baer TRUSTEE 1.0 0.0 X 0 0 0 Carol Barbee TRUSTEE (PART YEAR) 1.0 0.0 X 0 0 0 Jean Bonini TRUSTEE (PART YEAR) 1.0 0.0 X 0 0 0 John Bowman TRUSTEE 1.0 0.0 X 0 0 0 Tiffany Burrell TRUSTEE (PART YEAR) 1.0 0.0 X 0 0 0 Patti Carr TRUSTEE 1.0 0.0 X 0 0 0 Stephen Carroll TRUSTEE 1.0 0.0 X 0 0 0 Stan Chervin TRUSTEE 1.0 0.0 X 0 0 0 Ashley Gable TRUSTEE 1.0 0.0 X 0 0 0 Jill Glosser TRUSTEE 1.0 0.0 X 0 0 0 J Keith Gorham TRUSTEE 1.0 0.0 X 0 0 0 David Gross TRUSTEE 1.0 0.0 X 0 0 0 Virginia Hoyt TRUSTEE 1.0 0.0 X 0 0 0 Harry Isaacs TRUSTEE 1.0 0.0 X 0 0 0 Stephen Koppekin TRUSTEE (PART YEAR) 1.0 0.0 X 0 0 0 Hank Lachmund Trustee 1.0 0.0 X 0 0 0 Tim Lea Trustee 1.0 0.0 X 0 0 0 Carol Lombardini Trustee 1.0 0.0 X 0 0 0 Melissa Lopez Trustee 1.0 0.0 X 0 0 0 John Mendonsa Trustee (PART YEAR) 1.0 0.0 X 0 0 0 Lowell Peterson Trustee 1.0 0.0 X 0 0 0 Laura Ritchie Trustee 1.0 0.0 X 0 0 0 Adam Rodman Trustee 1.0 0.0 X 0 0 0 Melissa Salmons Trustee 1.0 0.0 X 0 0 0 Marc Sandman Trustee 1.0 0.0 X 0 0 0 Robert Schneider Trustee 1.0 0.0 X 0 0 0 Leon Schulzinger Trustee 1.0 0.0 X 0 0 0 Charles Slocum Trustee 1.0 0.0 X 0 0 0 Mark Stubbington Trustee 1.0 0.0 X 0 0 0 David Weiss Trustee 1.0 0.0 X 0 0 0 Ann Widdifield Trustee 1.0 0.0 X 0 0 0 David Young Trustee 1.0 0.0 X 0 0 0 Tom Cook Trustee (PART YEAR) 1.0 0.0 X 0 0 0 Helayne Antler Trustee 1.0 0.0 X 0 0 0 Jim Gray Trustee 1.0 0.0 X 0 0 0 Laura Legge Trustee 1.0 0.0 X 0 0 0 Sean Quinn Trustee 1.0 0.0 X 0 0 0 Gregory Sulier CEO (PART YEAR) 20.0 20.0 X 184300 184300 25519 Willard Woods COO 20.0 20.0 X 106250 106250 29623 Terence L Young CEO - Emeritus 20.0 20.0 X 75000 75000 23910 Ana Wisnev Pension Manager 0.0 40.0 X 0 136885 20854 Stephen Balman IT Director 26.0 14.0 X 96239 51821 23733 Alan Hatanaka Manager of Business Analysis 26.0 14.0 X 73747 39709 20569 Michael Koller Controller 20.0 20.0 X 55207 55207 20292 Lynne Toby Dir-Audit/Collect./Contribs 20.0 20.0 X 53729 53728 20022 Carol Davison Claims Director 40.0 0.0 X 98912 0 19241 743384 702900 203763 11 false true false BC LIFE HEALTH INSURANCE CO DEPT 5812 LOS ANGELES CA 90074 HOS/HTH CARE BENEFIT 1614204 NIGRO KARLIN SEGAL FELDSTEIN 810 7TH AVENUE 1701 NEW YORK NY 10019 CONSULTING SERVICES 969773 DELTA DENTAL PO BOX 44460 SAN FRANCISCO CA 94144 HOS/HTH CARE BENEFIT 361337 PROSKAUER ROSE LLP 1585 BROADWAY NEW YORK NY 10036 CONSULTING SERVICES 258788 DAVIS VISION INC 170 ESPRESS ST 1 PLAINVIEW NY 11803 HOS/HTH CARE BENEFIT 219942 5 0 0 0 EMPLOYER CONTRIBUTIONS 525100 97650487 97650487 0 0 EMPLOYEE CONTRIBUTIONS 525100 6026929 6026929 0 0 103677416 4328252 4328252 0 0 0 0 0 1566861941 1567669969 -808028 -808028 -808028 0 0 0 Int delinquent contribs 900099 233301 233301 0 0 3rd party claim reimburse 524298 121733 0 0 121733 Employer audit collection 900099 49430 49430 0 0 404464 107602104 103960147 0 3641957 0 0 0 0 0 0 106219033 0 365550 0 0 0 0 0 3608437 0 0 0 0 0 587390 0 0 295486 0 0 0 0 0 0 410350 0 0 1132866 0 0 0 0 0 0 0 0 518646 0 0 742086 0 0 0 0 0 0 774022 0 0 514510 0 0 0 0 0 0 339194 0 0 53202 0 0 0 0 0 0 44543 0 0 884 0 0 0 0 0 0 1135316 0 0 191241 0 0 Equipment leasing 254662 0 0 Other misc expenses 16452 0 0 117203870 0 0 0 0 3406727 2490030 3110077 10961755 0 0 27861143 28016348 0 0 0 0 0 0 0 0 202601 250436 12696096 6819444 6531301 5876652 161312433 135631193 54577241 59761299 0 0 0 0 36802479 37325269 293804002 280312982 838653 687618 0 0 1606495 1732037 0 0 0 0 0 0 0 0 0 0 67144694 60687221 69589842 63106876 X 224214160 217206106 0 0 0 0 224214160 217206106 293804002 280312982 -9601766 2593712 X false true X true false 12696096 6819444 5876652 5876652 COMMON COLLECTIVE TRUSTS 59761299 F 59761299 COLLATERAL HELD IN POOLED FUND 37325269 37325269 0 VALUE OF COLLATERAL OWED RELATED TO 37325269 DUE TO BROKER FOR SECURITIES 23361952 PURCHASED 0 60687221 X 110195816 2593712 2593712 107602104 107602104 117203870 117203870 117203870 Schedule D, Part X, Line 2 FIN 48(ASC740) Footnote Accounting principles generally accepted in the United States require trust management to evaluate uncertain tax positions taken by the Trust. The financial statement effects of a tax position are recognized when the position is more likely than not, based on the technical merits, to be sustained upon examination by the IRS. The plan administrator has analyzed the tax positions taken by the Trust and has concluded that as of December 31, 2013 and 2012, there are no uncertain positions taken or expected to be taken. The Trust has recognized no interest or penalties related to uncertain tax positions. The Trust 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 income tax examinations for years prior to 2010. X true true X X X true false false Ana Wisnev Pension Manager 0 133385 0 3500 0 0 0 9908 0 10946 0 157739 0 0 Gregory Sulier CEO (PART YEAR) 84550 84550 22500 22500 77250 77250 9100 9099 3660 3660 197060 197059 0 0 Willard Woods COO 101250 101250 5000 5000 0 0 9032 9031 5780 5780 121062 121061 0 0 Terence L Young CEO - Emeritus 75000 75000 0 0 0 0 6375 6375 5580 5580 86955 86955 0 0 Stephen Balman IT Director 94614 50946 1625 875 0 0 8180 4405 7246 3902 111665 60128 0 0 SUPPLEMENTAL COMPENSATION INFORMATION SCHEDULE J, PART I, LINE 1 ROBERT SCHNEIDER, MELISSA SALMONS AND JOHN AUERBACH RECEIVED FIRST-CLASS TRAVEL. THIS COST IS REIMBURSED UNDER AN ACCOUNTABLE PLAN AND IS NOT TREATED AS TAXABLE COMPENSATION. Form 990, Schedule J, Part I, Line 4a Severance payment The following individual received a severance payment: Gregory Sulier - $75,000 FAMILY OR BUSINESS RELATIONSHIP Form 990, Part VI, Line 2 Stephen Koppekin and Mark Stubbington have a family relationship. PROVISION OF A COPY OF FORM 990 TO ALL MEMBERS OF GOVERNING BODY FORM 990, PART VI, LINE 11 THE CHIEF EXECUTIVE OFFICER REVIEWS THE 990 AND A COPY OF THE RETURN IS PROVIDED TO THE TRUSTEES SUBSEQUENT TO FILING. CONFLICTS OF INTEREST POLICY FORM 990, PART VI, LINE 12C DISCLOSURE OF ACTUAL OR POTENTIAL CONFLICT OF INTEREST: SHOULD ANY INDIVIDUAL COVERED BY THIS POLICY DETERMINE THAT HE POSSESSES AN ACTUAL CONFLICT OR POTENTIAL CONFLICT OF INTEREST, SUCH INDIVIDUAL MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST OR RELATIONSHIP GIVING RISE TO THE CONFLICT AND DISCLOSE ALL RELEVANT FACTS PRIOR TO PARTICIPATING IN ANY DECISION TO ENTER INTO PROPOSED TRANSACTION OR ARRANGEMENT OR, IF LATER, AS SOON AS THE ACTUAL OR POTENTIAL CONFLICT IS RECOGNIZED. IN ADDITION, AT LEAST ONCE ANNUALLY, TRUSTEES AND OTHER INDIVIDUALS SUBJECT TO THIS POLICY WILL BE ASKED TO DISCLOSE IN WRITING ANY RELATIONSHIPS OR INTERESTS THAT COULD GIVE RISE TO A CONFLICT. PROCEDURE UPON IDENTIFICATION OF A CONFLICT OF INTEREST CONSISTENT WITH THEIR FIDUCIARY OBLIGATIONS UNDER ERISA, THE TRUSTEES MAY PROCEED WITH OR CONTINUE A TRANSACTION DESPITE THE EXISTENCE OF AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST INVOLVING ONE OR MORE TRUSTEES OR OTHER FIDUCIARIES SUBJECT TO THIS POLICY IF ALL OF THE FOLLOWING ARE OBSERVED: A. THE CONFLICTING INTEREST IS FULLY DISCLOSED AND DOCUMENTED IN WRITING; B. THE TRUSTEES OR OTHER FIDUCIARY WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION AND DOES NOT ATTEMPT TO INFLUENCE THE DECISION IN ANY WAY; AND C. THE BOARD DETERMINES THAT THE TRANSACTION IS IN THE BEST INTERESTS OF THE TRUST, THE TERMS OF THE TRANSACTION ARE FAIR WITH RESPECT TO TERMS AVAILABLE THROUGH ARMS-LENGTH TRANSACTIONS IN THE MARKETPLACE AND THE TRANSACTION DOES NOT CONSTITUTE A NON-EXEMPT PROHIBITED TRANSACTION UNDER ERISA. DETERMINATION OF EXECUTIVE COMPENSATION FORM 990, PART VI, LINE 15A THE COMPENSATION COMMITTEE REVIEWS AND APPROVES EXECUTIVE COMPENSATION BASED UPON COMPARABLE ANALYSIS OF SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. THE DELIBERATTIONS AND DECISIONS ARE OUTLINED IN THE EXECUTIVE CONTRACTS. THE PROCESS WAS LAST COMPLETED IN 2013. DETERMINATION OF COMPENSATION FOR OTHER OFFICERS/KEY EMPLOYEES FORM 990, PART VI, LINE 15B COMPARABLE DATA IS GATHERED AND ANALYZED, A SALARY STRUCTURE WITH BANDS AND JOB TITLES IS PREPARED, AND THE CHIEF EXECUTIVE OFFICER DETERMINES INDIVIDUAL SALARY INCREASES. REVIEW AND APPROVAL OF THE PROCESS FOR COMPENSATION IS DOCUMENTED IN THE MINUTES. THE PROCESS WAS LAST COMPLETED IN 2013. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEBSITE WGAPLANS.ORG. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS NOT MADE PUBLIC. 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