WESTERN SULLIVAN BENEFIT TR FUND: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WESTERN SULLIVAN BENEFIT TR FUND (EIN 10-0007034)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-10-24
IRS object ID: 201312979349300306
Schema version: 2012v2.3
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-10-24T08:08:54-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COOPER ARIAS LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	892 STATE ROUTE 17B	AddressLine1
City	MONGAUP VALLEY	City
State	NY	State
ZIP Code	127625010	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	100007034	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WESTERN SULLIVAN UNITED TEACHERS &	BusinessNameLine1
Business Name Line2	SRP BENEFIT TRUST	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	8459328401	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6604 STATE ROUTE 52	AddressLine1
City	LAKE HUNTINGTON	City
State	NY	State
ZIP Code	12752	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LANCE BRODMERKEL	Name
Title	BENEFIT TRUST CHAIR	Title
Phone	8459328401	Phone
Date Signed	2013-10-31	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SUSAN M KRAYCER CPA	Name
Phone	8457961800	Phone
Date Prepared	2013-10-22	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	340344	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	PROVIDE BENEFITS TO ITS MEMBERS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	366209	ProgramServiceRevenuePriorYear
Program Service Revenue CY	340028	ProgramServiceRevenueCY
Investment Income Prior Year	240	InvestmentIncomePriorYear
Investment Income Current Year	316	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	366449	TotalRevenuePriorYear
Total Revenue Current Year	340344	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	287516	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	302585	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1000	SalariesEtcPriorYear
Salaries Etc Current Year	1470	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1596	OtherExpensePriorYear
Other Expenses Current Year	1891	OtherExpensesCurrentYear
Total Expenses Prior Year	290112	TotalExpensesPriorYear
Total Expenses Current Year	305946	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	76337	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	34398	RevenuesLessExpensesCY
Total Assets BOY	147625	TotalAssetsBOY
Total Assets EOY	182023	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	147625	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	182023	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	PROVIDE BENEFITS TO ITS MEMBERS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	206935	Expense
Description	DENTAL INSURANCE WAS PROVIDED TO 177 MEMBERS THROUGH A CONTRACT WITH DELTA DENTAL	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	15748	Expense
Description	GROUP LEGAL PLAN WAS PROVIDED TO 178 MEMBERS THROUGH A CONTRACT WITH GROUP LEGAL PLANS	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	27715	Expense
Description	LONG TERM DISABILITY WAS PROVIDED TO 170 MEMBERS THROUGH A CONTRACT WITH UNUM	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	52187	Expense
Description	SUPPLEMENTAL FLEX PROVIDED FOR 76 MEMBERS THROUGH PREFERRED GROUP	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	52187	TotalOfOtherProgramServiceExp
Total Program Service Expense	302585	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	AMY FAVRE	NamePerson
Telephone Number	8459328401	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	6604 ST RT 52	AddressLine1
City	LAKE HUNTINGTON	City
State	NY	State
ZIP Code	12752	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JENNA SAYERS
MEMBER	1.00	X	0	0	0
LANCE BRODMERKEL
BOARD CHAIR	1.00	X	0	0	0
MICHELE E BROCKNER
MEMBER	1.00	X	0	0	0
AMY HELLERER
MEMBER	1.00	X	0	0	0
HILDA MONFREDO
MEMBER	1.00	X	0	0	0
HEIDI RIVERA
SECTY/PRIVAC	1.00		500	0	0	X
AMY LYN FAVRE
TREASURER	1.00		500	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1000	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
DISTRICT PAYMENT	292405	292405
PAYROLL CONTRIBUTIONS	36221	36221
SUPPLEMENTAL FLEX	11382	11382
FAMILY BUY UP	20	20

Field	Value	IRS element (for citing)
Total Program Service Revenue	340028	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	316	TotalRevenueColumn
Exclusion	$316	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	340344	TotalRevenueColumn
Related Or Exempt Function Income	340028	RelatedOrExemptFunctionIncome
Exclusion	$316	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	302585	Total
Program Services	302585	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1470	Total
Management And General	1470	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	525	Total
Management And General	525	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	344	Total
Management And General	344	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1022	Total
Management And General	1022	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	305946	Total
Program Services	302585	ProgramServices
Management And General	3361	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	46067	BOY
EOY	69195	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	101558	BOY
EOY	112828	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	147625	BOY
EOY	182023	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	147625	BOY
EOY	182023	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	147625	BOY
EOY	182023	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	147625	BOY
EOY	182023	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	34398	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	SUPPLEMENTAL FLEX PROVIDED FOR 76 MEMBERS THROUGH PREFERRED GROUP
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD RECEIVES A COPY OF THE RETURN AND THEY REVIEW IT AS A WHOLE. AFTER THIS PROCESS, THE SIGNED E-FILE AUTHORIZATION IS RETURNED TO THE TAX PREPARER FOR FILING OF THE RETURN.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST, COPIES OF TAX RETURNS AND OTHER PUBLIC DOCUMENTS ARE PREPARED AND GIVEN TO THE REQUESTOR.