Civic Intelligence

Local 947 Health & Welfare Fund

EIN 13-4191811 • 501(c)9 • Kings Park, NY

Profile

To provide medical insurance and other medical benefits to its participants.

PO Box 746Kings Park, NY 11754

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.30x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.08x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Net Margin

44th percentile

0.5%

Higher net margin than 44% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$127,880

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Asset Growth

58th percentile

8.6%

Faster asset growth than 58% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,609,090

Up $127,360 (+8.6%) from 2023

Liabilities

Up

$485,868

Up $485,868 from 2023

Net Assets

Down

$1,123,222

Down $358,508 (-24%) from 2023

Revenue

Up

$5,804,180

Up $681,846 (+13%) from 2023

Expenses

Up

$5,772,692

Up $1,144,180 (+25%) from 2023

Net Income

Down

$31,488

Down $462,334 (-94%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2013: $583,719Liabilities 2013: $90,648Net Assets 2013: $493,0712013Assets 2014: $277,433Liabilities 2014: $135,787Net Assets 2014: $141,6462014Assets 2015: $235,364Liabilities 2015: $97,642Net Assets 2015: $137,7222015Assets 2016: $313,514Liabilities 2016: $61,653Net Assets 2016: $251,8612016Assets 2017: $413,708Liabilities 2017: $46,557Net Assets 2017: $367,1512017Assets 2018: $614,749Liabilities 2018: $111,175Net Assets 2018: $503,5742018Assets 2019: $698,718Liabilities 2019: $45,229Net Assets 2019: $653,4892019Assets 2020: $852,416Liabilities 2020: $52,710Net Assets 2020: $799,7062020Assets 2021: $896,830Liabilities 2021: $76,237Net Assets 2021: $820,5932021Assets 2022: $1,009,847Liabilities 2022: $21,939Net Assets 2022: $987,9082022Assets 2023: $1,481,730Liabilities 2023: $0Net Assets 2023: $1,481,7302023Assets 2024: $1,609,090Liabilities 2024: $485,868Net Assets 2024: $1,123,2222024

Highlighted filing

2024

Assets$1,609,090
Liabilities$485,868
Net Assets$1,123,222

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $2,400,036Expenses 2013: $2,581,978Net Income 2013: -$181,9422013Revenue 2014: $1,929,551Expenses 2014: $2,280,976Net Income 2014: -$351,4252014Revenue 2015: $1,886,525Expenses 2015: $1,890,449Net Income 2015: -$3,9242015Revenue 2016: $1,454,034Expenses 2016: $1,339,895Net Income 2016: $114,1392016Revenue 2017: $1,277,285Expenses 2017: $1,143,490Net Income 2017: $133,7952017Revenue 2018: $1,602,430Expenses 2018: $1,466,007Net Income 2018: $136,4232018Revenue 2019: $3,282,220Expenses 2019: $3,132,305Net Income 2019: $149,9152019Revenue 2020: $1,904,586Expenses 2020: $1,758,369Net Income 2020: $146,2172020Revenue 2021: $1,733,766Expenses 2021: $1,712,879Net Income 2021: $20,8872021Revenue 2022: $2,879,144Expenses 2022: $2,711,829Net Income 2022: $167,3152022Revenue 2023: $5,122,334Expenses 2023: $4,628,512Net Income 2023: $493,8222023Revenue 2024: $5,804,180Expenses 2024: $5,772,692Net Income 2024: $31,4882024

Highlighted filing

2024

Revenue$5,804,180
Expenses$5,772,692
Net Income$31,488

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$5,804,180
Mission and Program Overview

Mission

To provide medical insurance and other medical benefits to its participants.

The plan provides hospital, medical, prescription drug and dental benefits for eligible members and dependents of members covered under collective bargaining agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$360,749$525,851▲ $165,102
Prepaid Expenses and Deferred Charges-$368,014-
Savings and Temporary Cash Investments$458,752$362,750▼ $96,002
Cash and Non-Interest-Bearing Accounts$530,551$220,953▼ $309,598
Land, Buildings, and Equipment, Net$131,678$131,522▼ $156
Total Assets$1,481,730$1,609,090▲ $127,360
Liabilities
Deferred Revenue-$485,818-
Accounts Payable and Accrued Expenses$0$50▲ $50
Total Liabilities$0$485,868▲ $485,868
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,481,730$1,123,222▼ $358,508
Total Net Assets Fund Balance$1,481,730$1,123,222▼ $358,508
Total Liabilities and Net Assets / Fund Balance$1,481,730$1,609,090▲ $127,360

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$44,047$44,047
Buildings$62,973$27,988-
Land$30,320--
Leasehold Improvements$38,229$15,612-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeannie CalderonPlan AdministratorFT$86,280$41,600$127,880
Gloria LarrondoFund CoordinatorFT$51,138-$51,138

Board Members and Trustees

NameTitle
Joseph FonsecaEmployer Trustee
Arnold BaergaUnion Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,797,568
Investment Income
$6,612
Other Revenue
$0
Change in Net Assets
$31,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$193,690
Other Expenses$44,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,534,791
Current Officers, Directors, Trustees, and Key Employees---$137,418
Other Salaries and Wages---$33,918
Payroll Taxes---$15,624
Fees for Services Accounting---$14,525
Office Expenses---$9,298
Occupancy---$8,285
Pension Plan Contributions---$6,730
Insurance---$4,716
Depreciation Depletion---$3,781
Information Technology---$2,886
Fees for Services Other---$720
Total Functional Expenses$0$0$0$5,772,692
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no other committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

There are no other committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 12C

There is oversight amongst the staff and board of trustees to ensure that each individual is in compliance with the conflict of interest policy. The fund administrator provides verbal reminders concerning adherence to the policy.

Form 990, Part VI, Section C, Line 18

Form 990 is available on the irs website and various watchdog websites such as guidestar and charity navigator.

Form 990, Part VI, Section C, Line 19

These documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Local 947 Health & Welfare Fund
EIN
13-4191811
Phone
6316705660
Address
PO BOX 746, KINGS PARK, NY 11754

Signing Officer

Name
Jeannie Calderon
Title
Plan Administrator
Phone
6316705660
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeannie Calderon
Formed
2001
Legal Domicile
Ny
Voting Board Members
2
Independent Board Members
2
Employees
3
Volunteers
0

Preparer

Firm
Craig Fitzsimmons & Meyer Llp
Address
20 MANOR RD, SMITHTOWN, NY 11787
Preparer
Harry J Meyer CPA
Phone
6313601400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Plan management believes it is no longer subject to examinations for years prior to 2021

Raw XML Appendix323 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3FUND COORDINATOR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PLAN MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATIONS FOR YEARS PRIOR TO 2021
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS OVERSIGHT AMONGST THE STAFF AND BOARD OF TRUSTEES TO ENSURE THAT EACH INDIVIDUAL IS IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. THE FUND ADMINISTRATOR PROVIDES VERBAL REMINDERS CONCERNING ADHERENCE TO THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS AVAILABLE ON THE IRS WEBSITE AND VARIOUS WATCHDOG WEBSITES SUCH AS GUIDESTAR AND CHARITY NAVIGATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEANNIE CALDERON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PLAN ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06316705660
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL 947 HEALTH & WELFARE FUND
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0134191811
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112442493
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CRAIG FITZSIMMONS & MEYER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020 MANOR RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SMITHTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
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ReturnHeader/PreparerPersonGrp/PhoneNum06313601400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HARRY J MEYER CPA
ReturnHeader/ReturnTs02025-08-15T14:55:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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