1199 SEIU NATIONAL BENEFIT FUND FOR HOME CARE EMPLOYEES: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: 1199 SEIU NATIONAL BENEFIT FUND FOR HOME CARE EMPLOYEES (EIN 13-4129368)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-15
IRS object ID: 201143199349306984
Schema version: 2010v3.4
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	2011-11-15T14:40:06-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	345 Park Avenue	AddressLine1
City	New York	City
State	NY	State
ZIP Code	101540102	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	134129368	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	1199SEIU NBF FOR HOME CARE EMPLOYEES	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	1199	NameControl
Phone	6464736020	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 842	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10108	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LOUISE BAYER	Name
Title	CFO	Title
Date Signed	2011-11-15	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	2127589700	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MITRA BEHROOZI	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	330 WEST 42ND STREET	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10036	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	177115137	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1949	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	9	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	170887003	ProgramServiceRevenuePriorYear
Program Service Revenue CY	177094192	ProgramServiceRevenueCY
Investment Income Prior Year	27637	InvestmentIncomePriorYear
Investment Income Current Year	20945	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	170914640	TotalRevenuePriorYear
Total Revenue Current Year	177115137	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	157663871	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	172388500	BenefitsPaidToMembersCY
Salaries Etc Prior Year	6029856	SalariesEtcPriorYear
Salaries Etc Current Year	5943062	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4008343	OtherExpensePriorYear
Other Expenses Current Year	4285968	OtherExpensesCurrentYear
Total Expenses Prior Year	167702070	TotalExpensesPriorYear
Total Expenses Current Year	182617530	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	3212570	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-5502393	RevenuesLessExpensesCY
Total Assets BOY	44474167	TotalAssetsBOY
Total Assets EOY	43431952	TotalAssetsEOY
Total Liabilities BOY	24961582	TotalLiabilitiesBOY
Total Liabilities EOY	29421760	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	19512585	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	14010192	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	0	Expense
Description	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT AND TRUST DOCUMENT.	Description
Total Program Service Expense	0	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
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
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
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	201	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	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	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	true	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	true	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	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	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	LOUISE BAYER CFO	NamePerson
Telephone Number	6464736360	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	330 WEST 42ND STREET	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10036	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (14 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JAMES CAREY
EMPLOYER TRUSTEE/CHAIR	1.0	X	X	0	0	0
MCLVER BRUCE
EMPLOYER TRUSTEE	1.0	X		0	0	0
HAROLD MOORER
EMPLOYER TRUSTEE	1.0	X		0	0	0
DORIS SPENCER
EMPLOYER TRUSTEE	1.0	X		0	0	0
LOUISE WEATHERS
EMPLOYER TRUSTEE	1.0	X		0	0	0
MARIA CASTANEDA
UNION TRUSTEE	1.0	X		0	0	0
AIDA GARCIA
UNION TRUSTEE/CO-CHAIR	1.0	X	X	0	0	0
GEORGE GRESHAM
UNION TRUSTEE	1.0	X		0	0	0
RONA SHAPIRO
UNION TRUSTEE	1.0	X		0	0	0
MITRA BEHROOZI
EXECUTIVE OFFICER	2.0		X	26315	0	9255
LORRAINE MONCHAK
CHIEF INVESTMENTS OFFICER	2.0		X	30219	0	10071
FREDERICK HAGEN
CHIEF BENEFITS OFFICER	2.0		X	18566	0	6122
DONNA REY
CROSS FUNDS CHIEF ADMN OFFICER	3.0		X	29005	0	9825
LOUISE BAYER
CROSS FUNDS CFO	3.0		X	24462	0	8006

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	128567	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	43279	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Amalgamated Bank
10E 14th Street	NEW YORK	NY	10003	Banking	462424
Milliman Inc
1301 Fifth Avenue Suite 3800	SEATTLE	WA	98101	Actuarial	153943
Basys Inc
857 Elkridge Landing Road	LINTHICUM	MD	21090	RECORD KEEPING	104135

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	3	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS	900099	176850394	176850394
COBRA PAYMENTS	900099	243798	243798

Field	Value	IRS element (for citing)
Total Program Service Revenue	177094192	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	20945	TotalRevenueColumn
Exclusion	$20,945	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	177115137	TotalRevenueColumn
Related Or Exempt Function Income	177094192	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$20,945	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	172388500	Total
Program Services	0	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	171847	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	4042205	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1400244	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	328766	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	140914	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	79180	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	287508	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	630138	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	260038	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1956018	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	462424	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	199341	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	268079	Total

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	MANAGED CARE PRECERTIFICATION	Description
Total	2328	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	182617530	Total
Program Services	0	ProgramServices

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	20915117	BOY
EOY	15000463	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	22661236	BOY
EOY	27443427	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	29813	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3100008	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2657613	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	641736	BOY
EOY	442395	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	226265	BOY
EOY	545667	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	44474167	BOY
EOY	43431952	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1648159	BOY
EOY	1509342	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	9500000	BOY
EOY	15500000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	13813423	BOY
EOY	12412418	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	24961582	BOY
EOY	29421760	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	19512585	BOY
EOY	14010192	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	19512585	BOY
EOY	14010192	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	44474167	BOY
EOY	43431952	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-5502393	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts
Land		Land
Buildings		Buildings

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2456334	OtherCostOrOtherBasis
Depreciation	2013939	Depreciation
Book Value	442395	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	153910	OtherCostOrOtherBasis
Depreciation	153910	Depreciation

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	489764	OtherCostOrOtherBasis
Depreciation	489764	Depreciation

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	442395	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
DUE TO RELATED ENTITIES	$4,630,024
CLAIMS INCCURED BUT NOT REPORTED	$7,782,394

Field	Value	IRS element (for citing)
Total Of Amounts	12412418	TotalOfAmounts
Total Revenue	177115137	TotalRevenue
Total Expenses	182617530	TotalExpenses
Excess Or Deficit For Year	-5502393	ExcessOrDeficitForYear
Other	-$5,461,521	OtherAmount
Total Adjustments	-5461521	TotalAdjustments
Excess Or Deficit Per FS	-10963914	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	177115137	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	177115137	RevenueSubtotal
Total Revenue Per Form990	177115137	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	188079051	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	5461521	OtherExpensesIncluded
Expenses Not Rptd F990	5461521	ExpensesNotRptdF990
Expenses Subtotal	182617530	ExpensesSubtotal
Total Expenses Per Form990	182617530	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF EXPENSE	FORM 990, SCHEDULE D, PART XIII, LINE 2D	CHANGE IN ACTURIAL RESERVE FOR IBNR:..................... $5,461,521
RECONCILIATION OF NET ASSETS	FORM 990, SCHEDULE D, PART XI, LINE 8	CHANGE IN ACTURIAL RESERVE FOR IBNR:..................... $(5,461,521)
FIN 48 FOOTNOTE	FORM 990, SCHEDULE D, PART XIV	ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX PROVISIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2010, THERE ARE NO UNCERTAIN POSITION TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF LIABILITY (OR ASSET) OR DISCLOSURE IN FINANCIAL STATEMENTS. THE PLAN 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 2007.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (21 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
BUSINESS RELATIONSHIP	FORM 990, PART VI, LINE 2	ALL OF THE UNION TRUSTEES ARE ALSO EMPLOYEES OF 1199SEIU (THE UNION) AND THEREFORE HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER.
MEMBERS/STOCKHOLDERS	FORM 990, PART VI, LINES 6 & 7A	LINE 6: THE FUND HAS UNION TRUSTEES AND EMPLOYER TRUSTEES. LINE 7A: The Union trustees are appointed by 1199SEIU United Healthcare Workers East, and the employer trustees are appointed by the Contributing Employers.
REVIEW OF FORM 990	FORM 990, PART VI, SECTION B, LINE 11A	THE CHIEF FINANCIAL OFFICER AND FINANCE TEAM REVIEWS THE DRAFT FORM 990 AND CONFERS WITH THE ACCOUNTANTS AND LEGAL COUNSEL TO ENSURE THE ACCURACY OF THE RETURN. ANY CONCERNS ARE NOTED AND ADDRESSED AND MANAGEMENT ENSURES THAT THE CHANGES ARE INCORPORATED IN THE FORM 990. THE COMPLETED FORM 990 IS THEN SIGNED BY THE CHIEF FINANCIAL OFFICER.
CONFLICT OF INTEREST POLICY	FORM 990, PART VI, SECTION B, LINE 12C	TRUSTEES AND EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE OR UPDATE TO THE EXECUTIVE DIRECTOR, OR DESIGNEE, THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTERESTS. FOR EACH INTEREST DISCLOSED BY A TRUSTEE, THE EXECUTIVE DIRECTOR OR DESIGNEE WILL DETERMINE WHETHER TO (A) TAKE NO ACTION (B) ASSURE FULL DISCLOSURE TO THE TRUSTEES (C ) ASK THE TRUSTEE TO BE RECUSED FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS; AND/OR (D) ASK THE TRUSTEE TO RESIGN. REGARDING EMPLOYEES, COMPLETED CONFLICTS OF INTEREST DISCLOSURE FORMS WILL BE REVIEWED BY THE HUMAN RESOURCES DEPARTMENT AND DISCLOSED CONFLICTS WILL BE REVIEWED BY CHIEF OF HUMAN RESOURCES.
COMPENSATION REVIEW	FORM 990, PART VI, SECTION B, LINE 15A AND 15B	Compensation for all directors, officers and key employees of the Fund is determined by the Cross Funds Compensation Committee (the "Committee"), comprised of independent members. The Committee utilizes appropriate data as to comparability in its determinations, including information provided by independent compensation consultants. The Committee documents the basis for any compensation determinations contemporaneously in the minutes of the Committee. The Committee determines compensation periodically as it deems appropriate.
PUBLIC DISCLOSURE	FORM 990, PART VI, SECTION C, LINE 19	SUMMARY PLAN DISCRIPTIONS AND FINANCIAL REPORTS ARE MADE PUBLIC PURSUANT TO IRS FILING REQUIREMENTS. WRITTEN REQUESTS FOR OTHER INFORMATION WILL BE FORWARDED TO GENERAL COUNSEL'S OFFICE FOR CONSIDERATION.
UNRELATED BUSINESS INCOME TAX		UNDER INTERNAL REVENUE CODE (IRC) SECTION 419A(F)(5)(A), COLLECTIVE BARGAINING AGREEMENTS ARE EXEMPT FROM ACCOUNT LIMIT REQUIREMENTS SET UNDER IRC SECTION 419A(C), AND ARE THEREFORE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX UNDER IRC SECTION 512(A)(3).
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:JAMES CAREY TITLE:EMPLOYER TRUSTEE/CHAIR HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:MCLVER BRUCE TITLE:EMPLOYER TRUSTEE HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:HAROLD MOORER TITLE:EMPLOYER TRUSTEE HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:DORIS SPENCER TITLE:EMPLOYER TRUSTEE HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:LOUISE WEATHERS TITLE:EMPLOYER TRUSTEE HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:MARIA CASTANEDA TITLE:UNION TRUSTEE HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:AIDA GARCIA TITLE:UNION TRUSTEE/CO-CHAIR HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:GEORGE GRESHAM TITLE:UNION TRUSTEE HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:RONA SHAPIRO TITLE:UNION TRUSTEE HOURS:1
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:MITRA BEHROOZI TITLE:EXECUTIVE OFFICER HOURS:33
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:LORRAINE MONCHAK TITLE:CHIEF INVESTMENTS OFFICER HOURS:33
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:FREDERICK HAGEN TITLE:CHIEF BENEFITS OFFICER HOURS:33
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:DONNA REY TITLE:CROSS FUNDS CHIEF ADMN OFFICER HOURS:32
HOURS DEVOTED FOR RELATED ORGANIZATION	FORM 990 PART VII	NAME:LOUISE BAYER TITLE:CROSS FUNDS CFO HOURS:32