﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-10-17T09:52:51-05:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>COOPER NIEMANN &amp; COMPANY CPAS LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 190</AddressLine1>
        <City>MONGAUP VALLEY</City>
        <State>NY</State>
        <ZIPCode>127620190</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>100007034</EIN>
      <Name>
        <BusinessNameLine1>WESTERN SULLIVAN UNITED TEACHERS &amp;</BusinessNameLine1>
        <BusinessNameLine2>SRP BENEFIT TRUST</BusinessNameLine2>
      </Name>
      <NameControl>WEST</NameControl>
      <Phone>8459328401</Phone>
      <USAddress>
        <AddressLine1>6604 STATE ROUTE 52</AddressLine1>
        <City>LAKE HUNTINGTON</City>
        <State>NY</State>
        <ZIPCode>12752</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JENNA SAYERS</Name>
      <Title>BENEFIT TRUST CHAIR</Title>
      <Phone>8459328401</Phone>
      <DateSigned>2011-10-15</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>SUSAN M KRAYCER CPA</Name>
      <Phone>8457961800</Phone>
      <DatePrepared>2011-10-17</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="2">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <GrossReceipts>363286</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="9">X</Organization501c>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <ActivityOrMissionDescription>PROVIDE BENEFITS TO ITS MEMBERS</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>8</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>8</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>363181</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>363002</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>220</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>284</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>363401</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>363286</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>329185</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>324248</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>1000</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>1000</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>2006</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>871</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>332191</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>326119</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>31210</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>37167</RevenuesLessExpensesCY>
      <TotalAssetsBOY>38885</TotalAssetsBOY>
      <TotalAssetsEOY>71288</TotalAssetsEOY>
      <TotalLiabilitiesBOY>4764</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>34121</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>71288</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>PROVIDE BENEFITS TO ITS MEMBERS</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>216208</Expense>
      <Description>DENTAL INSURANCE WAS PROVIDED TO 194 MEMBERS THROUGH A CONTRACT WITH DELTA DENTAL</Description>
      <Activity2>
        <Expense>12729</Expense>
        <Description>GROUP LEGAL PLAN WAS PROVIDED TO 194 MEMBERS THROUGH A CONTRACT WITH GROUP LEGAL PLANS</Description>
      </Activity2>
      <Activity3>
        <Expense>37029</Expense>
        <Description>LONG TERM DISABILITY WAS PROVIDED TO 194 MEMBERS THROUGH A CONTRACT WITH UNUM</Description>
      </Activity3>
      <ActivityOther>
        <Expense>58282</Expense>
        <Description>SUPPLEMENTAL FLEX PROVIDED FOR 194 MEMBERS THROUGH PREFERRED GROUP</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>58282</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>324248</TotalProgramServiceExpense>
      <DescribedIn501C3>false</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>8</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>8</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>JENNA SAYERS</NamePerson>
        <TelephoneNumber>8459328401</TelephoneNumber>
        <AddressUS>
          <AddressLine1>6604 ST RT 52</AddressLine1>
          <City>LAKE HUNTINGTON</City>
          <State>NY</State>
          <ZIPCode>12752</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>JENNA SAYERS</NamePerson>
        <Title>BOARD CHAIR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MONICA MEUNIER</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHELE E BROCKNER</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>AMY HELLERER</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LYNDA BRACKEN</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HILDA MONFREDO</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HEIDI RIVERA</NamePerson>
        <Title>SECTY/PRIVAC</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>500</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>AMY LYN FAVRE</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>500</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>1000</TotalReportableCompFromOrg>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ProgramServiceRevenue>
        <Description>DISTRICT PAYMENT</Description>
        <TotalRevenueColumn>314091</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>314091</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>PAYROLL CONTRIBUTIONS</Description>
        <TotalRevenueColumn>43513</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>43513</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>SUPPLEMENTAL FLEX</Description>
        <TotalRevenueColumn>3880</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3880</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>FAMILY BUY UP</Description>
        <TotalRevenueColumn>1518</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1518</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>363002</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>284</TotalRevenueColumn>
        <ExclusionAmount>284</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>363286</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>363002</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>284</ExclusionAmount>
      </TotalRevenue>
      <BenefitsToMembers>
        <Total>324248</Total>
        <ProgramServices>324248</ProgramServices>
      </BenefitsToMembers>
      <OtherEmployeeBenefits>
        <Total>1000</Total>
        <ManagementAndGeneral>1000</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <FeesForServicesAccounting>
        <Total>350</Total>
        <ManagementAndGeneral>350</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <OfficeExpenses>
        <Total>196</Total>
        <ManagementAndGeneral>196</ManagementAndGeneral>
      </OfficeExpenses>
      <Insurance>
        <Total>325</Total>
        <ManagementAndGeneral>325</ManagementAndGeneral>
      </Insurance>
      <TotalFunctionalExpenses>
        <Total>326119</Total>
        <ProgramServices>324248</ProgramServices>
        <ManagementAndGeneral>1871</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>29929</BOY>
        <EOY>62293</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>8956</BOY>
        <EOY>8995</EOY>
      </SavingsAndTempCashInvestments>
      <TotalAssets>
        <BOY>38885</BOY>
        <EOY>71288</EOY>
      </TotalAssets>
      <UnsecuredNotesLoansPayable>
        <BOY>4764</BOY>
      </UnsecuredNotesLoansPayable>
      <TotalLiabilities>
        <BOY>4764</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>34121</BOY>
        <EOY>71288</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>34121</BOY>
        <EOY>71288</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>38885</BOY>
        <EOY>71288</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>37167</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
    </IRS990>
    <IRS990ScheduleO documentId="RetDoc2">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACHIEVEMENTS DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>SUPPLEMENTAL FLEX PROVIDED FOR 194 MEMBERS THROUGH PREFERRED GROUP</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>UPON REQUEST, COPIES OF TAX RETURNS AND OTHER PUBLIC DOCUMENTS ARE PREPARED AND GIVEN TO THE REQUESTOR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>