Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
990 • Fiscal year 2014 • EIN 06-1106783
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Assets
Up$516,373
Up $59,583 (+13%) from 2013
Net Assets
Up$445,942
Up $31,958 (+7.7%) from 2013
Liabilities
Up$70,431
Up $27,625 (+65%) from 2013
Revenue
Up$828,633
Up $69,320 (+9.1%) from 2013
Expenses
Up$796,679
Up $31,012 (+4.1%) from 2013
Net Income
Up$31,954
Up $38,308 (+603%) from 2013
The plan provides dental and vision benefits covering employees of the chappaqua school district.
Dental and vision benefits paid to reimburse employees of the chappaqua school district
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $413,984 | $445,942 | ▲ $31,958 |
| Savings and Temporary Cash Investments | $354,601 | $355,585 | ▲ $984 |
| Cash and Non-Interest-Bearing Accounts | $102,189 | $160,788 | ▲ $58,599 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $456,790 | $516,373 | ▲ $59,583 |
| Liabilities | |||
| Other Liabilities | $38,556 | $66,056 | ▲ $27,500 |
| Accounts Payable and Accrued Expenses | $4,250 | $4,375 | ▲ $125 |
| Total Liabilities | $42,806 | $70,431 | ▲ $27,625 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $413,984 | $445,942 | ▲ $31,958 |
| Total Liabilities and Net Assets / Fund Balance | $456,790 | $516,373 | ▲ $59,583 |
| Name | Title |
|---|---|
| Jeffery Knisely | Chairperson |
| Andreas Sturm | Trustee |
| Chuck Buchanan | Trustee |
| Gina Serafin | Trustee |
| Ray Lucia | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $88,804 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $707,875 | - | - | $707,875 |
| Fees for Services Legal | - | $36,648 | - | $36,648 |
| Fees for Services Other | - | $18,375 | - | $18,375 |
| Fees for Services Accounting | - | $4,375 | - | $4,375 |
| Other Expenses | $3,123 | $859 | - | $859 |
| Insurance | $380 | - | - | $380 |
| All Other Expenses | - | $93 | - | $93 |
| Total Functional Expenses | $711,378 | $85,301 | $0 | $796,679 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $796,679 |
| Total Expenses per Audited Statements | $796,679 |
| Total Expenses per Form 990 | $796,679 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Claims Payable | $48,767 |
| Claims Incurred But Not Reported | $17,289 |
“The chappaqua congress of teachers benefit fund only has a board of trustees. The trustees are not divided into special committees.”
“The form 990 is prepared by an accountant with the use of the chappaqua congress of teachers benefit fund financial records. Once the form 990 is complete, the return is given to the chappaqua congress of teachers benefit fund board of trustees. The trustees then verify that the form is filled out correctly. Once the trustees have given their approval for the form 990, the return is then given to the treasurer to sign and return to the accountant. After the return has been signed by the treasurer and returned to the accountant's office, the accountant will submit the form 990 to the government electronically.”
“The organization makes its governing documents, and financial statements available to the public on another website and upon request.”
“The organization adopted the provisions of fasb asc 740-10. This standard requires all taxpayers to analyze all material positions they have taken or plan to take in all tax returns that have been filed or should have been filed with all taxing authorities for all years still subject to challenge by those taxing authorities. If the position taken is "more-likely-than-not" to be sustained by the taxing authority on its technical merits and if there is more than a 50% likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction, the tax consequences of that position should be reflected in the taxpayer's financial statements. Using that guidance, the organization has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements as of june 30, 2014. The plan's federal tax returns for the years ended june 30, 2011 through june 30, 2013 are subject to examination by applicable taxing and regulating authorities. The plan has evaluated its tax positions for all open tax years, and believes all tax positions taken would be upheld under an examination.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4250 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4375 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | DENTAL AND VISION BENEFITS PAID TO REIMBURSE EMPLOYEES OF THE CHAPPAQUA SCHOOL DISTRICT |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 93 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 93 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 707875 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 707875 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | JEFFERY KNISELY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9142387222 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 222 SEVEN BRIDGES ROAD |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | CHAPPAQUA |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 10514 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 102189 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 160788 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 707875 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 982 |
| IRS990/CYOtherExpensesAmt | 0 | 88804 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 827651 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 31954 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 796679 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 828633 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | TO PROVIDE DENTAL, VISION AND INSURANCE BENEFITS FOR FUND MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 711378 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4375 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4375 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 36648 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 36648 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 18375 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 18375 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JEFFERY KNISELY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANDREAS STURM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RAY LUCIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GINA SERAFIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHUCK BUCHANAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 828633 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 380 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 380 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 982 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 982 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE PLAN PROVIDES DENTAL AND VISION BENEFITS COVERING EMPLOYEES OF THE CHAPPAQUA SCHOOL DISTRICT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 413984 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 445942 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 4 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMINISTRATIVE |
| IRS990/OtherExpensesGrp/Desc | 1 | TRUSTEE STIPENDS |
| IRS990/OtherExpensesGrp/Desc | 2 | NEWSLETTER |
| IRS990/OtherExpensesGrp/Desc | 3 | WEBSITE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 20916 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 4035 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 859 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3123 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 20916 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4035 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3123 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 859 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 38556 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 66056 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SCHOOL CONTRIBUTION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBER CONTRIBUTION |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | COBRA CONTRIBUTION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 694101 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 110953 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 22597 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 694101 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 110953 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 22597 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 682013 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1321 |
| IRS990/PYOtherExpensesAmt | 0 | 83654 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 757992 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -6354 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 765667 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 759313 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 31954 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 827651 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 413984 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 445942 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 354601 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 355585 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 796679 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 4 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 48767 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 17289 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CLAIMS PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CLAIMS INCURRED BUT NOT REPORTED |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 4 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 828633 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB ASC 740-10. THIS STANDARD REQUIRES ALL TAXPAYERS TO ANALYZE ALL MATERIAL POSITIONS THEY HAVE TAKEN OR PLAN TO TAKE IN ALL TAX RETURNS THAT HAVE BEEN FILED OR SHOULD HAVE BEEN FILED WITH ALL TAXING AUTHORITIES FOR ALL YEARS STILL SUBJECT TO CHALLENGE BY THOSE TAXING AUTHORITIES. IF THE POSITION TAKEN IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED BY THE TAXING AUTHORITY ON ITS TECHNICAL MERITS AND IF THERE IS MORE THAN A 50% LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION, THE TAX CONSEQUENCES OF THAT POSITION SHOULD BE REFLECTED IN THE TAXPAYER'S FINANCIAL STATEMENTS. USING THAT GUIDANCE, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF JUNE 30, 2014. THE PLAN'S FEDERAL TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2011 THROUGH JUNE 30, 2013 ARE SUBJECT TO EXAMINATION BY APPLICABLE TAXING AND REGULATING AUTHORITIES. THE PLAN HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS, AND BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 796679 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 66056 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 828633 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 828637 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 796679 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE CHAPPAQUA CONGRESS OF TEACHERS BENEFIT FUND ONLY HAS A BOARD OF TRUSTEES. THE TRUSTEES ARE NOT DIVIDED INTO SPECIAL COMMITTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 IS PREPARED BY AN ACCOUNTANT WITH THE USE OF THE CHAPPAQUA CONGRESS OF TEACHERS BENEFIT FUND FINANCIAL RECORDS. ONCE THE FORM 990 IS COMPLETE, THE RETURN IS GIVEN TO THE CHAPPAQUA CONGRESS OF TEACHERS BENEFIT FUND BOARD OF TRUSTEES. THE TRUSTEES THEN VERIFY THAT THE FORM IS FILLED OUT CORRECTLY. ONCE THE TRUSTEES HAVE GIVEN THEIR APPROVAL FOR THE FORM 990, THE RETURN IS THEN GIVEN TO THE TREASURER TO SIGN AND RETURN TO THE ACCOUNTANT. AFTER THE RETURN HAS BEEN SIGNED BY THE TREASURER AND RETURNED TO THE ACCOUNTANT'S OFFICE, THE ACCOUNTANT WILL SUBMIT THE FORM 990 TO THE GOVERNMENT ELECTRONICALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ANOTHER WEBSITE AND UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 456790 |
| IRS990/TotalAssetsEOYAmt | 0 | 516373 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 456790 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 516373 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 85301 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 711378 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 796679 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 42806 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 70431 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 42806 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 70431 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 413984 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 445942 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 711378 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 827651 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 982 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 827651 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 828633 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 456790 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 516373 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | WWW3.CCSD.WS/CCTBF |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEFFERY KNISELY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CPA |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-02-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | CHAPPAQUA CONGRESS OF TEACHERS BENEFIT FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CHAP |
| ReturnHeader/Filer/EIN | 0 | 061106783 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 222 SEVEN BRIDGES ROAD |
| ReturnHeader/Filer/USAddress/City | 0 | CHAPPAQUA |
| ReturnHeader/Filer/USAddress/State | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 10514 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 141567370 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | NUGENT & HAEUSSLER PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 101 BRACKEN ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | MONTGOMERY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 12549 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8454571100 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-02-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARK M LEVY CPA |
| ReturnHeader/ReturnTs | 0 | 2015-04-15T12:03:23-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
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