Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
EIN 16-1401960 • 501(c)9 • West Seneca, NY
Profile
To provide medical, health, and other related benefits to members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Up$12,598,422
Up $1,876,450 (+18%) from 2023
Liabilities
Down$2,204,289
Down $428,883 (-16%) from 2023
Net Assets
Up$10,394,133
Up $2,305,333 (+29%) from 2023
Revenue
Up$11,999,056
Up $1,442,710 (+14%) from 2023
Expenses
Up$9,693,723
Up $448,401 (+4.9%) from 2023
Net Income
Up$2,305,333
Up $994,309 (+76%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide medical, health, and other related benefits to members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $8,088,800 | $10,394,133 | ▲ $2,305,333 |
| Cash and Non-Interest-Bearing Accounts | $6,718,401 | $8,611,836 | ▲ $1,893,435 |
| Investments in Publicly Traded Securities | $3,269,345 | $3,585,380 | ▲ $316,035 |
| Accounts Receivable | $526,258 | $360,565 | ▼ $165,693 |
| Prepaid Expenses and Deferred Charges | $156,000 | $0 | ▼ $156,000 |
| Savings and Temporary Cash Investments | $51,968 | $40,641 | ▼ $11,327 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $10,721,972 | $12,598,422 | ▲ $1,876,450 |
| Liabilities | |||
| Deferred Revenue | $2,602,022 | $2,152,943 | ▼ $449,079 |
| Accounts Payable and Accrued Expenses | $31,150 | $51,346 | ▲ $20,196 |
| Total Liabilities | $2,633,172 | $2,204,289 | ▼ $428,883 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $8,088,800 | $10,394,133 | ▲ $2,305,333 |
| Total Liabilities and Net Assets / Fund Balance | $10,721,972 | $12,598,422 | ▲ $1,876,450 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $40,750 | $40,750 |
| Land | $0 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Caroline Muszynski | Fund Administrator | FT | $81,254 | $81,254 |
| Name | Title |
|---|---|
| Jeffrey Gramza | Chairperson |
| Ann Houck | President |
| Annelle Vannortwick | Trustee |
| Eric Sands | Trustee |
| Melissa Brimmer | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $862,085 |
| Salaries, Compensation, and Employee Benefits | $109,273 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $8,722,365 | - | - | $8,722,365 |
| Fees for Services Other | $541,238 | $0 | $0 | $541,238 |
| Insurance | $242,381 | $0 | $0 | $242,381 |
| Other Salaries and Wages | $101,508 | $0 | $0 | $101,508 |
| Office Expenses | $22,871 | $0 | $0 | $22,871 |
| Occupancy | $13,980 | $0 | $0 | $13,980 |
| Fees for Service Investment Mgmnt Fees | $9,863 | $0 | $0 | $9,863 |
| Fees for Services Accounting | $9,500 | $0 | $0 | $9,500 |
| Payroll Taxes | $7,765 | $0 | $0 | $7,765 |
| Conferences and Meetings | $3,783 | $0 | $0 | $3,783 |
| Other Expenses | $1,896 | $0 | $0 | $1,896 |
| All Other Expenses | $1,862 | $0 | $0 | $1,862 |
| Fees for Services Management | $1,362 | $0 | $0 | $1,362 |
| Total Functional Expenses | $9,693,723 | $0 | $0 | $9,693,723 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $9,693,723 |
| Total Expenses per Audited Statements | $9,693,723 |
| Total Expenses per Form 990 | $9,693,723 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Form 990 will be reviewed by the fund administrator and approved by the president of the board of trustees prior to filing and will also be provided to the other trustees prior to filings.”
“Trustees must sign a conflict of interest disclosure statement on an annual basis.”
“Benefit trust employees and the fund administrators compensation is reviewed annually and approved by the board.”
“The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public.”
“On july 31, 1992, the plan received a determination from the united states treasury department that it qualifies under section 501(c)(9) of the internal revenue code and is, therefire, exempt from federal income tax under provisions of section 501(a). The plan has been amended since receiving the determination letter. However, the plan administrator and the plans legal counsel believe that the plan is currently designed and operated in compliance with the applicable requirements of the internal revenue code. Therefore, no provision for income taxes has been included in the plans financial statements.”
“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. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress.”
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 | 31150 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 51346 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 526258 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 360565 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE MEDICAL, HEALTH, AND OTHER RELATED BENEFITS TO MEMBERS. |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1862 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1862 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 8722365 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 8722365 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | CAROLINE MUSZYNSKI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7168241679 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 290 CENTER ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WEST SENECA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14224 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 8088800 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 10394133 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 6718401 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 8611836 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3783 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3783 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 8722365 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 325898 |
| IRS990/CYOtherExpensesAmt | 0 | 862085 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 11673158 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2305333 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 109273 |
| IRS990/CYTotalExpensesAmt | 0 | 9693723 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 11999056 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 2602022 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2152943 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE PLAN OF BENEFITS OF THE FUND INCLUDED HEALTH INSURANCE COVERAGE FOR RETIREES, HOSPITALIZATION, AND MEDICAL COVERAGE FOR ACTIVE MEMBERS AND PRESCRIPTION DRUG COVERAGE THROUGH THE BENEFIT TRUST. IN ADDITION, THE BENEFIT TRUST PROVIDED MEMBERS THE OPPORTUNITY TO PARTICIPATE IN ITS FLEXIBLE BENEFITS PLAN, WHICH OFFERED MEDICAL EXPENSE REIMBURSEMENT AND DEPENDENT CARE EXPENSE REIMBURSEMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 9500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9500 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 1362 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1362 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 541238 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 541238 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 9863 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 9863 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANN HOUCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JEFFREY GRAMZA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MELISSA BRIMMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANNELLE VANNORTWICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ERIC SANDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CAROLINE MUSZYNSKI |
| 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/ReportableCompFromOrgAmt | 5 | 81254 |
| 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/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | FUND ADMINISTRATOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 11999056 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 242381 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 242381 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 325898 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 325898 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3269345 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3585380 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 40750 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 40750 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| 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, HEALTH, AND OTHER RELATED BENEFITS TO MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8088800 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 10394133 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 13980 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 13980 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 22871 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 22871 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 1 | PROMOTION |
| IRS990/OtherExpensesGrp/Desc | 2 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 3 | POSTAGE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3974 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5631 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3744 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1896 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3974 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5631 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3744 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1896 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 101508 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 101508 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 7765 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7765 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 156000 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | CAROLINE MUSZYNSKI |
| 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/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 9773169 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1899989 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 7885730 |
| IRS990/PYInvestmentIncomeAmt | 0 | 126863 |
| IRS990/PYOtherExpensesAmt | 0 | 1248241 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 10429483 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1311024 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 111351 |
| IRS990/PYTotalExpensesAmt | 0 | 9245322 |
| IRS990/PYTotalRevenueAmt | 0 | 10556346 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2305333 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 51968 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 40641 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 40750 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 40750 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 9693723 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 11999056 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ON JULY 31, 1992, THE PLAN RECEIVED A DETERMINATION FROM THE UNITED STATES TREASURY DEPARTMENT THAT IT QUALIFIES UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AND IS, THEREFIRE, EXEMPT FROM FEDERAL INCOME TAX UNDER PROVISIONS OF SECTION 501(A). THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLANS LEGAL COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLANS FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt X, Line 2 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt X, Line 2 |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 9693723 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 11999056 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 9693723 |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 WILL BE REVIEWED BY THE FUND ADMINISTRATOR AND APPROVED BY THE PRESIDENT OF THE BOARD OF TRUSTEES PRIOR TO FILING AND WILL ALSO BE PROVIDED TO THE OTHER TRUSTEES PRIOR TO FILINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TRUSTEES MUST SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BENEFIT TRUST EMPLOYEES AND THE FUND ADMINISTRATORS COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 19 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | WEST SENECA TEACHERS ASSOCIATION INC |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(5) |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 2204289 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2633172 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 10394133 |
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| IRS990/WebsiteAddressTxt | 0 | WWW.WESTSENECATA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CAROLINE MUSZYNSKI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FUND ADMINISTRATOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7168241679 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-07 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 161401960 |
| ReturnHeader/Filer/PhoneNum | 0 | 7168241679 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | WEST SENECA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14224 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161207156 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | R A Mercer & Co PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 290 Center Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | West Seneca |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14224 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7166754270 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER M ZERA CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-12T14:14:50-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
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