MIAMI ASSOCIATION OF FIRE FIGHTERS HEALTH BENEFIT TR: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: MIAMI ASSOCIATION OF FIRE FIGHTERS HEALTH BENEFIT TR (EIN 03-6100362)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-09-27
IRS object ID: 201202729349300205
Schema version: 2011v1.2
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)
Timestamp	2012-09-27T15:50:08-05:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STEVEN I GORDON CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4600 W COMMERCIAL BLVD STE 5	AddressLine1
City	TAMARAC	City
State	FL	State
ZIP Code	33319	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	036100362	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MIAMI ASSOCIATION OF FIREFIGHTERS	BusinessNameLine1
Business Name Line2	HEALTH BENEFIT TRUST	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	MIAM	NameControl
Phone	3056333442	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2980 NW S RIVER ROAD	AddressLine1
City	MIAMI	City
State	FL	State
ZIP Code	33125	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	NICK STEIN	Name
Title	TREASURER	Title
Phone	3056333442	Phone
Date Signed	2012-06-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STEVEN GORDON	Name
Phone	9544855788	Phone
Date Prepared	2012-09-27	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ROBERT HARDY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2980 NW SOUTH RIVER DRIVE	AddressLine1
City	MIAMI	City
State	FL	State
ZIP Code	33125	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	927345	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	2003	YearFormation
State Legal Domicile	FL	StateLegalDomicile
Activity Or Mission Description	THE FUND PAYS OR PROVIDES FULL OR PARTIAL HEALTH INSURANCE PREMIUMS AND MEDICAL REIMBURSEMENTS, REIMBURSEMENT OF UNINSURED MEDICAL EXPENSES, BURIAL BENEFITS, CHILDCARE EXPENSES, SICK AND VACATION PAY, HOUSING ASSISTANCE, DISASTER RELIEF, EDUCATION AND TRAINING.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	5	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2115663	ProgramServiceRevenuePriorYear
Program Service Revenue CY	702014	ProgramServiceRevenueCY
Investment Income Prior Year	196122	InvestmentIncomePriorYear
Investment Income Current Year	219944	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	2311785	TotalRevenuePriorYear
Total Revenue Current Year	921958	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	784204	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	981444	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	39523	OtherExpensePriorYear
Other Expenses Current Year	36113	OtherExpensesCurrentYear
Total Expenses Prior Year	823727	TotalExpensesPriorYear
Total Expenses Current Year	1017557	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1488058	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-95599	RevenuesLessExpensesCY
Total Assets BOY	6693907	TotalAssetsBOY
Total Assets EOY	6936272	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	6693907	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	6936272	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE FUND PAYS OR PROVIDES FULL OR PARTIAL HEALTH INSURANCE PREMIUMS AND MEDICAL REIMBURSEMENTS, REIMBURSEMENT OF UNINSURED MEDICAL EXPENSES, BURIAL BENEFITS, CHILDCARE EXPENSES, SICK AND VACATION PAY, HOUSING ASSISTANCE, DISASTER RELIEF, EDUCATION AND TRAINING.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	SEE ABOVE	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	SEE ABOVE	Description

Field	Value	IRS element (for citing)
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
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	2	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
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	5	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	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	false	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	NICK STEIN	NamePerson
Telephone Number	3056333442	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2980 NW S RIVER DR	AddressLine1
City	MIAMI	City
State	FL	State
ZIP Code	33125	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (5 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
DANIEL PUENTES
SECRETARY	2.00	X	0	0	0
JORGE MEGIAS
TRUSTEE	2.00	X	0	0	0
CRAIG RADELMAN
TREASURER	2.00	X	0	0	0
ROBERT HARDY
CHAIRMAN	2.00	X	0	0	0
NICK STEIN
TRUSTEE	2.00	X	0	0	0

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

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYEE CONTRIBUTIONS	785284	785284
CITY CONTRIBUTIONS	-83270	-83270

Field	Value	IRS element (for citing)
Total Program Service Revenue	702014	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	225331	TotalRevenueColumn
Exclusion	$225,331	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	5387	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-5387	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-5387	TotalRevenueColumn
Related Or Exempt Function Income	-5387	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	921958	TotalRevenueColumn
Related Or Exempt Function Income	696627	RelatedOrExemptFunctionIncome
Exclusion	$225,331	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	981444	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5270	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	15543	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	3239	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1711	Total

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal
ADMINISTRATIVE EXPENSES	9368
OFFICE	508
MISCELLANEOUS	474

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1017557	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2114369	BOY
EOY	803717	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	4543847	BOY
EOY	55793	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	35691	BOY
EOY	53685	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	6023077	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6693907	BOY
EOY	6936272	EOY

Total Liabilities TotalLiabilities

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

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	6693907	BOY
EOY	6936272	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6693907	BOY
EOY	6936272	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6693907	BOY
EOY	6936272	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-95599	ReconcilationRevenueExpenses
Reconcilation Other Changes	337964	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR
Total Revenue	921958	TotalRevenue
Total Expenses	1017557	TotalExpenses
Excess Or Deficit For Year	-95599	ExcessOrDeficitForYear
Net Unrealized GL On Investments	337964	NetUnrealizedGLOnInvestments
Total Adjustments	337964	TotalAdjustments
Excess Or Deficit Per FS	242365	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1259922	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	337964	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	337964	RevenueNotRptdF990
Revenue Subtotal	921958	RevenueSubtotal
Total Revenue Per Form990	921958	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1017557	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1017557	ExpensesSubtotal
Total Expenses Per Form990	1017557	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	THE FUND PAYS OR PROVIDES FULL OR PARTIAL HEALTH INSURANCE PREMIUMS AND MEDICAL REIMBURSEMENTS, REIMBURSEMENT OF UNINSURED MEDICAL EXPENSES, BURIAL BENEFITS, CHILDCARE EXPENSES, SICK AND VACATION PAY, HOUSING ASSISTANCE, DISASTER RELIEF, EDUCATION AND TRAINING.
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	SEE ABOVE
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST