Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
990 • Fiscal year 2014 • EIN 13-3234213
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 4.4% of source-year revenue.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Assets
Up$5,822,053
Up $998,883 (+21%) from 2013
Net Assets
Up$5,543,764
Up $795,830 (+17%) from 2013
Liabilities
Up$278,289
Up $203,053 (+270%) from 2013
Revenue
Up$3,408,197
Up $174,733 (+5.4%) from 2013
Expenses
Down$3,116,115
Down $284,980 (-8.4%) from 2013
Net Income
Up$292,082
Up $459,713 (+274%) from 2013
To provide medical and health benefits to its members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $4,747,934 | $5,543,764 | ▲ $795,830 |
| Investments in Publicly Traded Securities | $3,741,616 | $4,419,719 | ▲ $678,103 |
| Accounts Receivable | $778,645 | $624,759 | ▼ $153,886 |
| Cash and Non-Interest-Bearing Accounts | $114,001 | $582,760 | ▲ $468,759 |
| Investments Other Securities | $61,927 | $102,730 | ▲ $40,803 |
| Savings and Temporary Cash Investments | $118,289 | $80,551 | ▼ $37,738 |
| Land, Buildings, and Equipment, Net | $2,779 | $6,306 | ▲ $3,527 |
| Prepaid Expenses and Deferred Charges | $5,913 | $5,228 | ▼ $685 |
| Total Assets | $4,823,170 | $5,822,053 | ▲ $998,883 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $18,878 | $168,980 | ▲ $150,102 |
| Other Liabilities | $56,358 | $109,309 | ▲ $52,951 |
| Total Liabilities | $75,236 | $278,289 | ▲ $203,053 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $4,747,934 | $5,543,764 | ▲ $795,830 |
| Total Liabilities and Net Assets / Fund Balance | $4,823,170 | $5,822,053 | ▲ $998,883 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $6,306 | $56,294 | $62,600 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| William Bohen | Union Truste | - | $9,076 | $141,262 | $150,338 |
| Thomas Halligan | Union Truste | - | $3,939 | $141,257 | $145,196 |
| Joseph Barnashuk | Administrato | PT | $74,908 | $47,468 | $122,376 |
| Jerome Halligan | Union Truste | - | $26,680 | $25,309 | $51,989 |
| James J Willis Iii | Union Truste | - | $20,281 | $816 | $21,097 |
| William Bohen | Union Trustee | - | - | $9,076 | $9,076 |
| Name | Title |
|---|---|
| David Hohl | Employer Tru |
| James Logan | Employer Tru |
| Mark Patton | Employer Tru |
| Thomas Saia | Employer Tru |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $134,885 |
| Other Expenses | $100,181 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $2,881,049 |
| Other Salaries and Wages | - | - | - | $41,601 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $39,080 |
| Other Employee Benefits | - | - | - | $28,860 |
| Fees for Services Accounting | - | - | - | $25,369 |
| Pension Plan Contributions | - | - | - | $20,842 |
| Fees for Services Legal | - | - | - | $16,290 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $13,101 |
| Occupancy | - | - | - | $8,400 |
| Information Technology | - | - | - | $7,666 |
| Insurance | - | - | - | $7,617 |
| Office Expenses | - | - | - | $7,346 |
| Conferences and Meetings | - | - | - | $7,150 |
| Travel | - | - | - | $4,613 |
| Payroll Taxes | - | - | - | $4,502 |
| Depreciation Depletion | - | - | - | $1,501 |
| Other Expenses | - | - | - | $405 |
| Total Functional Expenses | $0 | $0 | $0 | $3,116,115 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $3,116,115 |
| Expenses per Audited Statements | $3,103,014 |
| Total Expenses per Audited Statements | $3,097,692 |
| Expenses Not Reported on Financial Statements | $13,101 |
| Expenses Not Reported on Form 990 | $-5,322 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Other Funds (reciprocals) | $109,309 |
“The fund administrator's wage is based on the wage package of journeyman members of the union, which is based on the collective bargaining agreement”
“Thomas halligan jerome halligan trustee trustee union trustees and brothers”
“James logan 2660 william street cheektowaga, ny 14227 mark patton po box 7 lakeview, ny 14085 david hohl 770 riverview blvd. Tonawanda, ny 14150 thomas saia 155 commerce dr. Lackawanna, ny 14218”
“Form 990 is provided to the fund administrator for review and approval prior to it being filed. The board of trustees is informed of the filing of form 990 and makes it available upon request.”
“Issues relating to conflicts of interest are mentioned and discussed annually at a board of trustees meeting.”
“Public documents are made available upon request. The plan's policies and financial statements are available to plan participants upon request.”
“The w-2 amount showing for joseph barnashuk is his base pay, which is allocated amongst three related benefit plans. Included in mr. Barnashuk's total are taxable benefits he received as a participant in the plan. The w-2 wages received by the trustees result from taxable benefits each received as a participant in the plan. Trustees are not compensated in their capacity as a trustee.”
“Service charges -5,322 service charges 5,322”
“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Plan management has analyzed the tax positions taken by the plan, and has concluded that as of may 31, 2014 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress. The plan management believes the plan is no longer subject to income tax examination for the years prior to may 31, 2011.”
“SERVICE CHARGES 5,322”
“SERVICE CHARGES -5,322”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 18878 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 168980 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 778645 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 624759 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE MEDICAL AND HEALTH BENEFITS TO ITS MEMBERS. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 2881049 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JOSEPH BARNASHUK ADMINISTRATOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7168281400 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 196 ORCHARD PARK ROAD |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | WEST SENECA |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 14224 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 114001 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 582760 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 39080 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7150 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 2881049 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -172886 |
| IRS990/CYOtherExpensesAmt | 0 | 100181 |
| IRS990/CYOtherRevenueAmt | 0 | 59082 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3522001 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 292082 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 134885 |
| IRS990/CYTotalExpensesAmt | 0 | 3116115 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3408197 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1501 |
| IRS990/Desc | 0 | THE PLAN PROVIDED SUPPLEMENTAL UNEMPLOYMENT COMPENSATION AND BENEFITS SUCH AS HEALTH INSURANCE, TUITION AND VACATION. IN ADDITION, THE PLAN REIMBURSED ELIGIBLE PARTICIPANTS FOR CERTAIN MEDICAL, DENTAL, OPTICAL, AND DAY CARE EXPENSES WHICH MET THE QUALIFICATIONS DESCRIBED IN THE PLAN DOCUMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 25369 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 16290 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 13101 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 13.50 |
| 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/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 70250 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 70250 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 13551 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 816 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 47468 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILLIAM BOHEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | THOMAS HALLIGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEROME HALLIGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAMES J WILLIS III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES LOGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARK PATTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DAVID HOHL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | THOMAS SAIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOSEPH BARNASHUK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 9076 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 3939 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 26680 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 20281 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 74908 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 71012 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 71007 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 11758 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | UNION TRUSTE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | UNION TRUSTE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | UNION TRUSTE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | UNION TRUSTE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EMPLOYER TRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EMPLOYER TRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EMPLOYER TRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EMPLOYER TRU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | ADMINISTRATO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1961 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -246244 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 710165 |
| IRS990/GrossReceiptsAmt | 0 | 4364606 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7666 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7617 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 73358 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 73358 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 61927 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 102730 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3741616 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4419719 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 56294 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2779 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6306 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 62600 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 956409 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE MEDICAL AND HEALTH BENEFITS TO ITS MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4747934 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5543764 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -246244 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -246244 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 503748 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 8400 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7346 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 28860 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUNDRY |
| IRS990/OtherExpensesGrp/Desc | 1 | SERVICE CONTRACTS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 723 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 405 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 56358 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 109309 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | SUNDRY |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | EMPLOYER INTEREST / LATE FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | PARTICIPANT SERVICE CHARGES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 42375 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 11385 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 5322 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 42375 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 11385 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 5322 |
| IRS990/OtherRevenueTotalAmt | 0 | 59082 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 41601 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4502 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 20842 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5913 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5228 |
| IRS990/PrincipalOfficerNm | 0 | JOSEPH BARNASHUK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3294374 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 227627 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3294374 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 227627 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 3172719 |
| IRS990/PYInvestmentIncomeAmt | 0 | 332768 |
| IRS990/PYOtherExpensesAmt | 0 | 89526 |
| IRS990/PYOtherRevenueAmt | 0 | 239241 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2727066 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -102020 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 138850 |
| IRS990/PYTotalExpensesAmt | 0 | 3401095 |
| IRS990/PYTotalRevenueAmt | 0 | 3299075 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 292082 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
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| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | -5322 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO OTHER FUNDS (RECIPROCALS) |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF MAY 31, 2014 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. THE PLAN MANAGEMENT BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO MAY 31, 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SERVICE CHARGES 5,322 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SERVICE CHARGES -5,322 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FUND ADMINISTRATOR'S WAGE IS BASED ON THE WAGE PACKAGE OF JOURNEYMAN MEMBERS OF THE UNION, WHICH IS BASED ON THE COLLECTIVE BARGAINING AGREEMENT |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THOMAS HALLIGAN JEROME HALLIGAN TRUSTEE TRUSTEE UNION TRUSTEES AND BROTHERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | JAMES LOGAN 2660 WILLIAM STREET CHEEKTOWAGA, NY 14227 MARK PATTON PO BOX 7 LAKEVIEW, NY 14085 DAVID HOHL 770 RIVERVIEW BLVD. TONAWANDA, NY 14150 THOMAS SAIA 155 COMMERCE DR. LACKAWANNA, NY 14218 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 IS PROVIDED TO THE FUND ADMINISTRATOR FOR REVIEW AND APPROVAL PRIOR TO IT BEING FILED. THE BOARD OF TRUSTEES IS INFORMED OF THE FILING OF FORM 990 AND MAKES IT AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ISSUES RELATING TO CONFLICTS OF INTEREST ARE MENTIONED AND DISCUSSED ANNUALLY AT A BOARD OF TRUSTEES MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PUBLIC DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THE PLAN'S POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO PLAN PARTICIPANTS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE W-2 AMOUNT SHOWING FOR JOSEPH BARNASHUK IS HIS BASE PAY, WHICH IS ALLOCATED AMONGST THREE RELATED BENEFIT PLANS. INCLUDED IN MR. BARNASHUK'S TOTAL ARE TAXABLE BENEFITS HE RECEIVED AS A PARTICIPANT IN THE PLAN. THE W-2 WAGES RECEIVED BY THE TRUSTEES RESULT FROM TAXABLE BENEFITS EACH RECEIVED AS A PARTICIPANT IN THE PLAN. TRUSTEES ARE NOT COMPENSATED IN THEIR CAPACITY AS A TRUSTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | SERVICE CHARGES -5,322 SERVICE CHARGES 5,322 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
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