MASSACHUSETTS BRICKLAYERS AND MASONS HEALTH & WELFARE FUND: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: MASSACHUSETTS BRICKLAYERS AND MASONS HEALTH & WELFARE FUND (EIN 04-2145367)
Tax period: 2009-04-01 to 2010-03-31
Filed: 2011-01-14
IRS object ID: 201140149349301014
Schema version: 2009v1.7
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	2011-01-14T14:21:45-06:00	Timestamp
Tax Period End Date	2010-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MANZI & ASSOCIATES LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	855 TURNPIKE ST STE 140	AddressLine1
City	NORTH ANDOVER	City
State	MA	State
ZIP Code	018456143	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042145367	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MASSACHUSETTS BRICKLAYERS & MASONS	BusinessNameLine1
Business Name Line2	HEALTH AND WELFARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	MASS	NameControl
Phone	6174965000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	645 MORRISSEY BLVD	AddressLine1
City	BOSTON	City
State	MA	State
ZIP Code	02122	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GREGORY L SARNO	Name
Title	ADMINISTRATOR	Title
Phone	6174965000	Phone
Date Signed	2011-01-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DEBRA E GROTT	Name
Phone	9789751099	Phone
Date Prepared	2011-01-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	66761363	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1952	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	PROVIDE MEDICAL BENEFITS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	14	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	14	NbrIndependentVotingMembers
Total Nbr Employees	31	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	17054794	ProgramServiceRevenuePriorYear
Program Service Revenue CY	15111400	ProgramServiceRevenueCY
Investment Income Prior Year	-2213928	InvestmentIncomePriorYear
Investment Income Current Year	1735478	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	14840866	TotalRevenuePriorYear
Total Revenue Current Year	16846878	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	17936498	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	20789288	BenefitsPaidToMembersCY
Salaries Etc Prior Year	626960	SalariesEtcPriorYear
Salaries Etc Current Year	618669	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	899896	OtherExpensePriorYear
Other Expenses Current Year	702645	OtherExpensesCurrentYear
Total Expenses Prior Year	19463354	TotalExpensesPriorYear
Total Expenses Current Year	22110602	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-4622488	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-5263724	RevenuesLessExpensesCY
Total Assets BOY	33064258	TotalAssetsBOY
Total Assets EOY	28836173	TotalAssetsEOY
Total Liabilities BOY	3844420	TotalLiabilitiesBOY
Total Liabilities EOY	2598020	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	29219838	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	26238153	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE MEDICAL BENEFITS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	22091211	Expense
Description	PROVIDE MEDICAL BENEFITS TO MEMBERS	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	19391	Expense
Description	PROVIDE MEDICAL BENEFITS TO MEMBERS	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	19391	TotalOfOtherProgramServiceExp
Total Program Service Expense	22110602	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	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	false	ScheduleORequired
Number Forms Transmitted With1096	86	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	31	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
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
Nbr Voting Governing Body Members	14	NbrVotingGoverningBodyMembers
Number Independent Voting Members	14	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	true	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	true	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	GREGORY L SARNO	NamePerson
Telephone Number	6174365500	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	645 MORRISSEY BLVD	AddressLine1
City	BOSTON	City
State	MA	State
ZIP Code	02122	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (14 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
WILLIAM MCCONNELL
TRUSTEE	10.00	X	0	0	0
PATRICK FOLAN
TRUSTEE	10.00	X	0	0	0
GREGORY SALVUCCI
TRUSTEE	10.00	X	0	0	0
JOSEPH IACOPUCCI
TRUSTEE	10.00	X	0	0	0
CHARLES RASO
TRUSTEE	10.00	X	0	0	0
RICHARD FORCIONE
TRUSTEE	10.00	X	0	0	0
ROBERT RIZZI
TRUSTEE	10.00	X	0	0	0
JOSEPH DEWEY
TRUSTEE	10.00	X	0	0	0
RILEY DAVID KRAMER
TRUSTEE	10.00	X	0	0	0
CHRISTOPHER MEDEIROS
TRUSTEE	10.00	X	0	0	0
RONALD MARVIN
TRUSTEE	10.00	X	0	0	0
BERNARD CULLEN JR
TRUSTEE	10.00	X	0	0	0
GILBERT HEITERT
TRUSTEE	10.00	X	0	0	0
RILEY DAVID KREAMER
TRUSTEE	10.00	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
EMPLOYER CONTRIBUTIONS	14481857	14481857
EMPLOYEE CONTRIBUTIONS	629543	629543

Field	Value	IRS element (for citing)
Total Program Service Revenue	15111400	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	980064	TotalRevenueColumn
Exclusion	$980,064	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	50669899	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	49914485	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	755414	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	755414	TotalRevenueColumn
Related Or Exempt Function Income	755414	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	16846878	TotalRevenueColumn
Related Or Exempt Function Income	15866814	RelatedOrExemptFunctionIncome
Exclusion	$980,064	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	20789288	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	38960	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	435617	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	52769	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	43174	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	48149	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	40251	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	26677	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	112881	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	42317	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	77997	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	43386	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	3900	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	1598	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	19391	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	15191	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
STOP LOSS PREMIUMS	251575
ACTURAIAL FEES	55839
POSTAGE	6638
TELEPHONE	5004

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	22110602	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1915746	BOY
EOY	1005575	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	4872370	BOY
EOY	1912708	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	639766	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	605163	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	42538	BOY
EOY	34603	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	26233604	BOY
EOY	25883287	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	33064258	BOY
EOY	28836173	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2550151	BOY
EOY	933821	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1294269	BOY
EOY	1664199	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3844420	BOY
EOY	2598020	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	29219838	BOY
EOY	26238153	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	29219838	BOY
EOY	26238153	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	33064258	BOY
EOY	28836173	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated

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

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	639766	InvestmentCostOrOtherBasis
Depreciation	605163	Depreciation
Book Value	34603	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	34603	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	HEALTH CLAIMS PAYABLE	Description
Amount	$1,664,199	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	1664199	TotalOfAmounts
Total Revenue	16846878	TotalRevenue
Total Expenses	22110602	TotalExpenses
Excess Or Deficit For Year	-5263724	ExcessOrDeficitForYear
Net Unrealized GL On Investments	2282039	NetUnrealizedGLOnInvestments
Other	$369,930	OtherAmount
Total Adjustments	2651969	TotalAdjustments
Excess Or Deficit Per FS	-2611755	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	19016036	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	2282039	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	2282039	RevenueNotRptdF990
Revenue Subtotal	16733997	RevenueSubtotal
Investment Expenses Not Included	112881	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	112881	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	16846878	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	21627791	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	21627791	ExpensesSubtotal
Investment Expenses Not Included2	112881	InvestmentExpensesNotIncluded2
Other Expenses Not Included	369930	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	482811	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	22110602	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	CHANGE IN PLANS TOTAL BENEFIT OBLIGATION 369,930
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 4B	CHANGE IN PLANS TOTAL BENEFIT OBLIGATION 369,930

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACHIEVEMENTS DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	PROVIDE MEDICAL BENEFITS TO MEMBERS
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN FOR MEMBERS OF MASSACHUSETTS BRICKLAYERS AND MASONS UNION
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	TRUSTEES REVIEW AND APPROVE THE FORM 990 PRIOR TO FILING.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION SUBJECT TO APPROVAL OF BOARD OF TRUSTEES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC