Civic Intelligence

Ny44 Health Benefits Plan Tr

EIN 14-1886527 • 501(c)9 • West Seneca, NY

Profile

Pursuant to article 44 of nys

355 Harlem RoadWest Seneca, NY 14224

www.ny44.e1b.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.26x

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

501(c)9 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.11x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2025

Net Margin

20th percentile

-4.5%

Higher net margin than 20% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $100M-$250M nonprofits • Source year 2025

Asset Growth

13th percentile

-12%

Faster asset growth than 13% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

17%

Faster revenue growth than 76% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$63,754,431

Down $10,977,283 (-15%) from 2023

Liabilities

Up

$16,329,837

Up $1,215,951 (+8.0%) from 2023

Net Assets

Down

$47,424,594

Down $12,193,234 (-20%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin20th percentile

Revenue

Up

$152,301,820

Up $25,492,227 (+20%) from 2023

Expenses

Up

$159,131,779

Up $39,722,927 (+33%) from 2023

Net Income

Down

-$6,829,959

Down $14,230,700 (-192%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$100M$50M$0-$50MAssets 2012: $16,958,754Liabilities 2012: $8,805,702Net Assets 2012: $8,153,0522012Assets 2013: $27,005,220Liabilities 2013: $11,328,546Net Assets 2013: $15,676,6742013Assets 2014: $27,973,851Liabilities 2014: $11,220,988Net Assets 2014: $16,752,8632014Assets 2015: $16,069,022Liabilities 2015: $13,414,454Net Assets 2015: $2,654,5682015Assets 2016: $13,690,124Liabilities 2016: $21,738,828Net Assets 2016: -$8,048,7042016Assets 2017: $14,068,444Liabilities 2017: $28,432,345Net Assets 2017: -$14,363,9012017Assets 2018: $14,470,824Liabilities 2018: $25,146,568Net Assets 2018: -$10,675,7442018Assets 2019: $23,278,561Liabilities 2019: $15,285,059Net Assets 2019: $7,993,5022019Assets 2021: $56,544,646Liabilities 2021: $8,554,103Net Assets 2021: $47,990,5432021Assets 2022: $65,564,066Liabilities 2022: $13,028,291Net Assets 2022: $52,535,7752022Assets 2023: $74,731,714Liabilities 2023: $15,113,886Net Assets 2023: $59,617,8282023Assets 2025: $63,754,431Liabilities 2025: $16,329,837Net Assets 2025: $47,424,5942025

Highlighted filing

2025

Assets$63,754,431
Liabilities$16,329,837
Net Assets$47,424,594
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

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

$300M$200M$100M$0-$100MExpenses 2012: $96,985,5452012Revenue 2013: $127,544,884Expenses 2013: $119,564,662Net Income 2013: $7,980,2222013Revenue 2014: $161,598,531Expenses 2014: $160,537,703Net Income 2014: $1,060,8282014Revenue 2015: $192,958,278Expenses 2015: $206,855,864Net Income 2015: -$13,897,5862015Revenue 2016: $221,278,157Expenses 2016: $232,114,627Net Income 2016: -$10,836,4702016Revenue 2017: $248,026,156Expenses 2017: $254,003,449Net Income 2017: -$5,977,2932017Revenue 2018: $272,511,235Expenses 2018: $268,661,047Net Income 2018: $3,850,1882018Revenue 2019: $196,914,250Expenses 2019: $178,303,895Net Income 2019: $18,610,3552019Revenue 2021: $129,133,795Expenses 2021: $119,148,419Net Income 2021: $9,985,3762021Revenue 2022: $123,095,182Expenses 2022: $117,447,977Net Income 2022: $5,647,2052022Revenue 2023: $126,809,593Expenses 2023: $119,408,852Net Income 2023: $7,400,7412023Revenue 2025: $152,301,820Expenses 2025: $159,131,779Net Income 2025: -$6,829,9592025

Highlighted filing

2025

Revenue$152,301,820
Expenses$159,131,779
Net Income-$6,829,959
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$63,754,431
Liabilities
$16,329,837
Net assets
$47,424,594
Revenue
$152,301,820
Expenses
$159,131,779
Net income
-$6,829,959
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.8$16.3$47.4$152$159$6.83
2023Summary only. Only limited summary data is available for this year.$74.7$15.1$59.6$127$119$7.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$65.6$13.0$52.5$123$117$5.65
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$56.5$8.55$48.0$129$119$9.99
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.3$15.3$7.99$197$178$18.6
2018Summary only. Only limited summary data is available for this year.$14.5$25.1$10.7$273$269$3.85
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.1$28.4$14.4$248$254$5.98
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.7$21.7$8.05$221$232$10.8
2015Summary only. Only limited summary data is available for this year.$16.1$13.4$2.65$193$207$13.9
2014Detailed filing. Detailed filing data is available for this year.$28.0$11.2$16.8$162$161$1.06
2013Summary only. Only limited summary data is available for this year.$27.0$11.3$15.7$128$120$7.98
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.0$8.81$8.15$97.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$152,301,820
Mission and Program Overview

Mission

Pursuant to article 44 of nys insurance law, providing health benefit coverage for eligible employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$55,517,701$52,462,544▼ $3,055,157
Investments Other Securities$17,047,854$11,256,000▼ $5,791,854
Prepaid Expenses and Deferred Charges$0$35,887▲ $35,887
Accounts Receivable$0--
Total Assets$72,565,555$63,754,431▼ $8,811,124
Liabilities
Other Liabilities$14,577,996$15,496,358▲ $918,362
Deferred Revenue$3,816,699$833,479▼ $2,983,220
Total Liabilities$18,394,695$16,329,837▼ $2,064,858
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$54,054,924$47,305,346▼ $6,749,578
Net Assets With Donor Restrictions$115,936$119,248▲ $3,312
Total Net Assets Fund Balance$54,170,860$47,424,594▼ $6,746,266
Total Liabilities and Net Assets / Fund Balance$72,565,555$63,754,431▼ $8,811,124

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$2,837,354--
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
James FregeletteChair
Donna WaltersVice Chair
Candace ReimerTrustee
Christa MchaleTrustee
David ScalzoTrustee
Eileen FlemingTrustee
Fran DifrancescoTrustee
John PopeTrustee
Michelle Okal-finkTrustee
Robert GiannicchiTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
The James B Oswald CompanyConsulting1100 SUPERIOR AVE STE 1500, Cleveland, OH 44114$423,000
Falsioni Law PCLegal37 WOODMAR TERRACE, West Seneca, NY 14224$301,880
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$150,187,542
Investment Income
$2,041,952
Other Revenue
$72,326
Change in Net Assets
$-6,829,959

Audited Revenue Reconciliation

Revenue per Audited Statements
$152,301,820
Revenue Not Reported on Form 990
$83,693
Total Revenue per Audited Statements
$152,385,513
Total Revenue per Form 990
$152,301,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,920,740
Salaries, Compensation, and Employee Benefits$211,039
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$623,167$31,136$0$654,303
Fees for Services Legal$357,030$0$0$357,030
Comp Disqual Persons$0$211,039$0$211,039
Occupancy$0$58,535$0$58,535
Other Expenses$58,459$0$0$58,459
All Other Expenses$0$20,228$0$20,228
Fees for Services Accounting$0$12,593$0$12,593
Travel$0$3,897$0$3,897
Conferences and Meetings$0$302$0$302
Total Functional Expenses$158,780,961$350,818$0$159,131,779

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$159,131,779
Total Expenses per Audited Statements$159,131,779
Total Expenses per Form 990$159,131,779
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Health Claims Payable$15,496,358
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Ny44 Health Benefits Plan Trust
EIN
14-1886527
Phone
7168217161
Address
355 HARLEM ROAD, WEST SENECA, NY 14224

Signing Officer

Name
James Fregelette
Title
Board Chair
Phone
7168217161
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Fregelette
Formed
2003
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
9
Employees
3
Volunteers
0

Preparer

Firm
BAHGAT & LAURITO-BAHGAT CPAs PC
Address
16 WEST MAIN ST SUITE ONE, FREDONIA, NY 14063
Preparer
Sham Bahgat CPA
Phone
7166731891
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

“All trustees have a business relationship with each other.”

Pt VI, Line 8B

“All organization decisions are made by the governing board.”

Pt VI, Line 12C

“Conflict of interest statements are reviewed annually.”

Pt VI, Line 11B

“Management reviews 990 and it is available to all members upon request.”

Pt VI, Line 15B

“Employee salaries determined by the board.”

Raw XML AppendixShowing 400 of 407 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/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt058535
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0MEDICAL & DENTAL CLAIMS
IRS990/OtherExpensesGrp/Desc1CONSULTANT EXPENSE
IRS990/OtherExpensesGrp/Desc2PATIENT CENTERED FEE
IRS990/OtherExpensesGrp/Desc3HEALTH AND WELLNESS PROGRAM
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113088
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0152720718
IRS990/OtherExpensesGrp/ProgramServicesAmt14988584
IRS990/OtherExpensesGrp/ProgramServicesAmt233003
IRS990/OtherExpensesGrp/ProgramServicesAmt358459
IRS990/OtherExpensesGrp/TotalAmt0152720718
IRS990/OtherExpensesGrp/TotalAmt15001672
IRS990/OtherExpensesGrp/TotalAmt233003
IRS990/OtherExpensesGrp/TotalAmt358459
IRS990/OtherLiabilitiesGrp/BOYAmt014577996
IRS990/OtherLiabilitiesGrp/EOYAmt015496358
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0STOP LOSS INSURANCE REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt072326
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt072326
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt072326
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035887
IRS990/PrincipalOfficerNm0JAMES FREGELETTE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0524292
IRS990/ProgramServiceRevenueGrp/BusinessCd1524292
IRS990/ProgramServiceRevenueGrp/BusinessCd2524292
IRS990/ProgramServiceRevenueGrp/BusinessCd3524292
IRS990/ProgramServiceRevenueGrp/Desc0PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1DRUG SUBSIDY
IRS990/ProgramServiceRevenueGrp/Desc2ADMINISTRATIVE FEES
IRS990/ProgramServiceRevenueGrp/Desc3PHARMACY REBATES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0133356139
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1830636
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2960383
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt315040384
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01718013
IRS990/PYOtherExpensesAmt0135970727
IRS990/PYOtherRevenueAmt068579
IRS990/PYProgramServiceRevenueAmt0128844410
IRS990/PYRevenuesLessExpensesAmt0-5552742
IRS990/PYSalariesCompEmpBnftPaidAmt0213017
IRS990/PYTotalExpensesAmt0136183744
IRS990/PYTotalRevenueAmt0130631002
IRS990/ReconcilationRevenueExpnssAmt0-6829959
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt055517701
IRS990/SavingsAndTempCashInvstGrp/EOYAmt052462544
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0159131779
IRS990ScheduleD/NetUnrealizedGainsInvstAmt083693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015496358
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ESTIMATED HEALTH CLAIMS PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt18418646
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt22837354
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LONG TERM CDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1MUNICIPAL BONDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2US TREASURY BOND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/RevenueNotReportedAmt083693
IRS990ScheduleD/RevenueSubtotalAmt0152301820
IRS990ScheduleD/TotalBookValueSecuritiesAmt011256000
IRS990ScheduleD/TotalExpensesPerForm990Amt0159131779
IRS990ScheduleD/TotalLiabilityAmt015496358
IRS990ScheduleD/TotalRevenuePerForm990Amt0152301820
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0152385513
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0159131779
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL TRUSTEES HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL ORGANIZATION DECISIONS ARE MADE BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST STATEMENTS ARE REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT REVIEWS 990 AND IT IS AVAILABLE TO ALL MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EMPLOYEE SALARIES DETERMINED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt072565555
IRS990/TotalAssetsEOYAmt063754431
IRS990/TotalAssetsGrp/BOYAmt072565555
IRS990/TotalAssetsGrp/EOYAmt063754431
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0350818
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0158780961
IRS990/TotalFunctionalExpensesGrp/TotalAmt0159131779
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018394695
IRS990/TotalLiabilitiesEOYAmt016329837
IRS990/TotalLiabilitiesGrp/BOYAmt018394695
IRS990/TotalLiabilitiesGrp/EOYAmt016329837
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt054170860
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt047424594
IRS990/TotalProgramServiceRevenueAmt0150187542
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0152301820
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0152301820
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt072565555
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt063754431
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03897
IRS990/TravelGrp/ProgramServicesAmt00
IRS990/TravelGrp/TotalAmt03897
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0355 HARLEM RD
IRS990/USAddress/CityNm0WEST SENECA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014224
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NY44.E1B.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES FREGELETTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum07168217161
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NY44 HEALTH BENEFITS PLAN TRUST
ReturnHeader/Filer/BusinessNameControlTxt0NY44
ReturnHeader/Filer/EIN0141886527
ReturnHeader/Filer/PhoneNum07168217161
ReturnHeader/Filer/USAddress/AddressLine1Txt0355 HARLEM ROAD
ReturnHeader/Filer/USAddress/CityNm0WEST SENECA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014224
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0753046624
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAHGAT & LAURITO-BAHGAT CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016 WEST MAIN ST SUITE ONE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREDONIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014063
ReturnHeader/PreparerPersonGrp/PhoneNum07166731891

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