Civic Intelligence

Local 99 Health and Welfare Fund

EIN 30-0217152 • 501(c)9 • Newark, NJ

View Organization Page

Profile

To provide health and welfare benefits to eligible participants who are employed in covered crafts by employers who contribute to the fund

703 Mccarter HighwayNewark, NJ 07102

n/A

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.01x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

39th percentile

1.7%

Higher net margin than 39% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

501(c)9 • $25M-$50M nonprofits • Source year 2024

Asset Growth

30th percentile

2.0%

Faster asset growth than 30% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

17%

Faster revenue growth than 78% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$31,870,479

Up $625,524 (+2.0%) from 2023

Liabilities

Down

$195,786

Down $138,905 (-42%) from 2023

Net Assets

Up

$31,674,693

Up $764,429 (+2.5%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin39th percentile

Revenue

Up

$27,943,705

Up $4,106,150 (+17%) from 2023

Expenses

Up

$27,469,021

Up $3,757,753 (+16%) from 2023

Net Income

Up

$474,684

Up $348,397 (+276%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$40M$30M$20M$10M$0Assets 2010: $32,148,740Liabilities 2010: $628,581Net Assets 2010: $31,520,1592010Assets 2011: $33,759,287Liabilities 2011: $319,948Net Assets 2011: $33,439,3392011Assets 2012: $34,968,375Liabilities 2012: $659,056Net Assets 2012: $34,309,3192012Assets 2013: $36,544,964Liabilities 2013: $1,054,977Net Assets 2013: $35,489,9872013Assets 2014: $37,303,517Liabilities 2014: $587,171Net Assets 2014: $36,716,3462014Assets 2015: $35,905,473Liabilities 2015: $579,537Net Assets 2015: $35,325,9362015Assets 2016: $36,562,786Liabilities 2016: $814,198Net Assets 2016: $35,748,5882016Assets 2017: $39,157,763Liabilities 2017: $537,923Net Assets 2017: $38,619,8402017Assets 2018: $35,029,722Liabilities 2018: $433,503Net Assets 2018: $34,596,2192018Assets 2019: $35,575,817Liabilities 2019: $793,927Net Assets 2019: $34,781,8902019Assets 2020: $33,745,320Liabilities 2020: $210,852Net Assets 2020: $33,534,4682020Assets 2021: $29,198,037Liabilities 2021: $445,435Net Assets 2021: $28,752,6022021Assets 2022: $28,226,446Liabilities 2022: $467,713Net Assets 2022: $27,758,7332022Assets 2023: $31,244,955Liabilities 2023: $334,691Net Assets 2023: $30,910,2642023Assets 2024: $31,870,479Liabilities 2024: $195,786Net Assets 2024: $31,674,6932024

Highlighted filing

2024

Assets$31,870,479
Liabilities$195,786
Net Assets$31,674,693
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $22,800,3472010Expenses 2011: $22,484,2372011Expenses 2012: $29,983,8252012Revenue 2013: $29,493,576Expenses 2013: $29,427,064Net Income 2013: $66,5122013Revenue 2014: $29,334,398Expenses 2014: $28,849,792Net Income 2014: $484,6062014Revenue 2015: $25,632,972Expenses 2015: $25,900,571Net Income 2015: -$267,5992015Revenue 2016: $24,160,971Expenses 2016: $24,395,239Net Income 2016: -$234,2682016Revenue 2017: $27,364,443Expenses 2017: $24,883,158Net Income 2017: $2,481,2852017Revenue 2018: $26,044,200Expenses 2018: $29,649,069Net Income 2018: -$3,604,8692018Revenue 2019: $25,378,642Expenses 2019: $26,907,976Net Income 2019: -$1,529,3342019Revenue 2020: $29,420,486Expenses 2020: $30,636,615Net Income 2020: -$1,216,1292020Revenue 2021: $26,401,860Expenses 2021: $29,760,265Net Income 2021: -$3,358,4052021Revenue 2022: $22,972,820Expenses 2022: $21,934,400Net Income 2022: $1,038,4202022Revenue 2023: $23,837,555Expenses 2023: $23,711,268Net Income 2023: $126,2872023Revenue 2024: $27,943,705Expenses 2024: $27,469,021Net Income 2024: $474,6842024

Highlighted filing

2024

Revenue$27,943,705
Expenses$27,469,021
Net Income$474,684
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,870,479
Liabilities
$195,786
Net assets
$31,674,693
Revenue
$27,943,705
Expenses
$27,469,021
Net income
$474,684
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$31.9$0.20$31.7$27.9$27.5$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.2$0.33$30.9$23.8$23.7$0.13
2022Detailed filing. Detailed filing data is available for this year.$28.2$0.47$27.8$23.0$21.9$1.04
2021Detailed filing. Detailed filing data is available for this year.$29.2$0.45$28.8$26.4$29.8$3.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.7$0.21$33.5$29.4$30.6$1.22
2019Detailed filing. Detailed filing data is available for this year.$35.6$0.79$34.8$25.4$26.9$1.53
2018Detailed filing. Detailed filing data is available for this year.$35.0$0.43$34.6$26.0$29.6$3.60
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.2$0.54$38.6$27.4$24.9$2.48
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.6$0.81$35.7$24.2$24.4$0.23
2015Detailed filing. Detailed filing data is available for this year.$35.9$0.58$35.3$25.6$25.9$0.27
2014Detailed filing. Detailed filing data is available for this year.$37.3$0.59$36.7$29.3$28.8$0.48
2013Detailed filing. Detailed filing data is available for this year.$36.5$1.05$35.5$29.5$29.4$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.0$0.66$34.3$30.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.8$0.32$33.4$22.5
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.1$0.63$31.5$22.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$33,985,524
Mission and Program Overview

Mission

To provide health and welfare benefits to eligible participants who are employed in covered crafts by employers who contribute to the fund

To provide health and welfare benefits to eligible participants

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$30,910,264$31,674,693▲ $764,429
Investments in Publicly Traded Securities$28,303,719$28,595,164▲ $291,445
Cash and Non-Interest-Bearing Accounts$387,747$1,862,315▲ $1,474,568
Investments Other Securities$1,300,000$1,300,000→ $0
Savings and Temporary Cash Investments$1,190,989--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$31,244,955$31,870,479▲ $625,524
Other Assets Total$62,500$113,000▲ $50,500
Liabilities
Other Liabilities$334,691$195,786▼ $138,905
Total Liabilities$334,691$195,786▼ $138,905
Net Assets / Fund Balance
Total Net Assets Fund Balance$30,910,264$31,674,693▲ $764,429
Total Liabilities and Net Assets / Fund Balance$31,244,955$31,870,479▲ $625,524
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
Debra RichExecutive Director
Alberto ArroyoTrustee
Cecilia GomezTrustee
Cleveland JenkinsTrustee
David TorunoTrustee
Kevin MccannTrustee
Marilyn RussellTrustee
Martin CanturianoTrustee
Mayra DifoTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$25,827,049
Investment Income
$2,116,656
Other Revenue
$0
Change in Net Assets
$474,684

Audited Revenue Reconciliation

Revenue per Audited Statements
$27,860,748
Revenue Not Reported on Financial Statements
$82,957
Revenue Not Reported on Form 990
$289,745
Total Revenue per Audited Statements
$28,150,493
Total Revenue per Form 990
$27,943,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,009,671
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$24,459,350
Fees for Services Accounting---$112,730
Fees for Service Investment Mgmnt Fees---$82,957
Fees for Services Legal---$22,920
Insurance---$21,964
Other Expenses---$3,109
All Other Expenses---$2,153
Total Functional Expenses$0$0$0$27,469,021

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$27,550,779
Total Expenses per Form 990$27,469,021
Expenses per Audited Statements$27,302,778
Expenses Not Reported on Form 990$248,001
Expenses Not Reported on Financial Statements$166,243
Other Expense Adjustments$83,286
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Alberto ArroyoIndividual Is Fund Chairman and Co-manager of the Contract AdministratorTRANSACTION IS FOR PAYMENT OF $1,260,474 FOR NECESSARY ADMINISTRATIVE SERVICES AND IS BETWEEN THE ORGANIZATION AND A CONTRACT ADMINISTRATOR (LAUNDRY DISTRIBUTION & FOOD SERVICE JOINT BOARD, WORKERS UNITED, SEIU) WHERE THE INDIVIDUAL IS AN OFFICER OF BOTH NON PROFIT ORGANIZATIONS.No-
Kevin MccannIndividual Is a Fund Trustee and Controller of the Contract AdministratorTRANSACTION IS FOR PAYMENT OF $1,260,474 FOR NECESSARY ADMINISTRATIVE SERVICES AND IS BETWEEN THE ORGANIZATION AND A CONTRACT ADMINISTRATOR (LAUNDRY DISTRIBUTION & FOOD SERVICE JOINT BOARD, WORKERS UNITED, SEIU) WHERE THE INDIVIDUAL IS AN OFFICER OF BOTH NON PROFIT ORGANIZATIONS.No-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Professional Fees Due$112,500
Benefit Claims Due$83,286
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“After the internal review any questions or concerns are discussed with the external auditor and all necessary changes if any are made. The return is then filed. The completed form 990 is then later distributed to the trustees of the fund at their next meeting and reviewed. In the unlikelihood of a material error or omission an amended form 990 is prepared.”

Form 990, Part VI, Section B, Line 15

“Form 990, part vi, section b: questions 15a and 15b have been answered no because the fund does not have any employees or committee members who receive compensation. Therefore, a process for determining compensation is not needed.”

Form 990, Part VI, Section C, Line 19

“Copies are provided upon request by calling or writing the fund office. Inspection at the fund office is available during normal working hours. The form is also available for free on various internet sites.”

Filing and Contact Details

Filer

Filer Name
Local 99 Health and Welfare Fund
EIN
30-0217152
Phone
9737356464
Address
703 MCCARTER HIGHWAY, NEWARK, NJ 07102

Signing Officer

Name
Kevin Mccann
Title
Trustee
Phone
9737356464
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Mccann
Formed
1946
Legal Domicile
Nj
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Sax Llp
Address
389 INTERPACE PARKWAY STE 3, PARSIPPANY, NJ 07054
Preparer
Tod Christianson
Phone
9734726250
Supplemental Narrative

Additional Explanations

Part XII Line 1

“The fund uses the modified cash basis of accounting, a comprehensive basis of accounting other than u.s. Gaap. Modifications to cash receipts and disbursements basis include investments stated at fair value, certain receivables and payables. The related effect of these modifications to cash basis reporting on additions and deductions is to reflect calandar year results.”

Part XII Line 2C

“Members of the health and welfare committee of the local 99 health and welfare fund (the committee) have procedures in place to assume responsibility for the oversight of the organization's audit. These procedures include engaging the auditor, reviewing and responding to required communications from the independent auditor and reviewing the financial statements before they are issued. At the conclusion of the audit, the committee prepares and submits a representation letter to the independent auditor further documenting their responsibilities for the audit.”

Financial Statement Notes

PART X, LINE 2:

“Part iv, line 11f: accounting principles generally accepted in the united states of america requires management to evaluate tax positions taken by the fund and recognize a tax liability (or asset) if the fund has taken an uncertain position that will not be realized. The plan administrator has analyzed the tax positions taken by the fund, and has concluded that as of december 31, 2024, there are no uncertain positions taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2021.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Benefits recorded in prior year per sop 92-6”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Benefits recorded in current year per sop 92-6”

Schedule D Part XII - Line 2D and 4B

“Part xii line 2d other - benefits recorded in prior year per sop 92-6: $248,001 part xii line 4b other - benefits recorded in current year per sop 92-6: $83,286”

Raw XML Appendix365 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS
IRS990/AllOtherExpensesGrp/TotalAmt02153
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/TotalAmt024459350
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FUND'S BOARD OF TRUSTEES
IRS990/BooksInCareOfDetail/PhoneNum09737356464
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0703 MCCARTER HIGHWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEWARK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd007102
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0387747
IRS990/CashNonInterestBearingGrp/EOYAmt01862315
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt024459350
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02116656
IRS990/CYOtherExpensesAmt03009671
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt025827049
IRS990/CYRevenuesLessExpensesAmt0474684
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt027469021
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt027943705
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0HEALTH AND WELFARE BENEFITS PAID TO OR FOR PARTICIPANTS AND BENEFICIARIES, APPROXIMATELY 2,000 PARTICIPANTS WERE INVOLVED.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt0112730
IRS990/FeesForServicesLegalGrp/TotalAmt022920
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt082957
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt735.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0ALBERTO ARROYO
IRS990/Form990PartVIISectionAGrp/PersonNm1KEVIN MCCANN
IRS990/Form990PartVIISectionAGrp/PersonNm2MARILYN RUSSELL
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID TORUNO
IRS990/Form990PartVIISectionAGrp/PersonNm4CECILIA GOMEZ
IRS990/Form990PartVIISectionAGrp/PersonNm5CLEVELAND JENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm6MARTIN CANTURIANO
IRS990/Form990PartVIISectionAGrp/PersonNm7DEBRA RICH
IRS990/Form990PartVIISectionAGrp/PersonNm8MAYRA DIFO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01946
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt01813779
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt07855598
IRS990/GrossReceiptsAmt033985524
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt021964
IRS990/InvestmentIncomeGrp/ExclusionAmt0302877
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0302877
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01300000
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01300000
IRS990/InvestmentsPubTradedSecGrp/BOYAmt028303719
IRS990/InvestmentsPubTradedSecGrp/EOYAmt028595164
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NJ
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt06041819
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS WHO ARE EMPLOYED IN COVERED CRAFTS BY EMPLOYERS WHO CONTRIBUTE TO THE FUND
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt030910264
IRS990/NetAssetsOrFundBalancesEOYAmt031674693
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01813779
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01813779
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0289745
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt062500
IRS990/OtherAssetsTotalGrp/EOYAmt0113000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0THIRD PARTY BENEFIT ADM
IRS990/OtherExpensesGrp/Desc1CONTRACT ADMINISTRATOR
IRS990/OtherExpensesGrp/Desc2PRINTING
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/TotalAmt01442431
IRS990/OtherExpensesGrp/TotalAmt11260474
IRS990/OtherExpensesGrp/TotalAmt260933
IRS990/OtherExpensesGrp/TotalAmt33109
IRS990/OtherLiabilitiesGrp/BOYAmt0334691
IRS990/OtherLiabilitiesGrp/EOYAmt0195786
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEVIN MCCANN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPANT COPAYMENTS
IRS990/ProgramServiceRevenueGrp/Desc2COBRA CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023282995
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12521704
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt222350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023282995
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12521704
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222350
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt020791147
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-556867
IRS990/PYOtherExpensesAmt02920121
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt024394422
IRS990/PYRevenuesLessExpensesAmt0126287
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt023711268
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt023837555
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0474684
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt030910264
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt031674693
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01190989
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt0248001
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0166243
IRS990ScheduleD/ExpensesSubtotalAmt027302778
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt082957
IRS990ScheduleD/InvestmentExpensesNotIncldAmt082957
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0289745
IRS990ScheduleD/OtherExpensesIncludedAmt0248001
IRS990ScheduleD/OtherExpensesNotIncludedAmt083286
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0112500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt183286
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PROFESSIONAL FEES DUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BENEFIT CLAIMS DUE
IRS990ScheduleD/RevenueNotReportedAmt0289745
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt082957
IRS990ScheduleD/RevenueSubtotalAmt027860748
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART IV, LINE 11F: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT WILL NOT BE REALIZED. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BENEFITS RECORDED IN PRIOR YEAR PER SOP 92-6
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BENEFITS RECORDED IN CURRENT YEAR PER SOP 92-6
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3PART XII LINE 2D OTHER - BENEFITS RECORDED IN PRIOR YEAR PER SOP 92-6: $248,001 PART XII LINE 4B OTHER - BENEFITS RECORDED IN CURRENT YEAR PER SOP 92-6: $83,286
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D PART XII - LINE 2D AND 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt027469021
IRS990ScheduleD/TotalLiabilityAmt0195786
IRS990ScheduleD/TotalRevenuePerForm990Amt027943705
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt028150493
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt027550779
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ALBERTO ARROYO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1KEVIN MCCANN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0INDIVIDUAL IS FUND CHAIRMAN AND CO-MANAGER OF THE CONTRACT ADMINISTRATOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1INDIVIDUAL IS A FUND TRUSTEE AND CONTROLLER OF THE CONTRACT ADMINISTRATOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0TRANSACTION IS FOR PAYMENT OF $1,260,474 FOR NECESSARY ADMINISTRATIVE SERVICES AND IS BETWEEN THE ORGANIZATION AND A CONTRACT ADMINISTRATOR (LAUNDRY DISTRIBUTION & FOOD SERVICE JOINT BOARD, WORKERS UNITED, SEIU) WHERE THE INDIVIDUAL IS AN OFFICER OF BOTH NON PROFIT ORGANIZATIONS.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1TRANSACTION IS FOR PAYMENT OF $1,260,474 FOR NECESSARY ADMINISTRATIVE SERVICES AND IS BETWEEN THE ORGANIZATION AND A CONTRACT ADMINISTRATOR (LAUNDRY DISTRIBUTION & FOOD SERVICE JOINT BOARD, WORKERS UNITED, SEIU) WHERE THE INDIVIDUAL IS AN OFFICER OF BOTH NON PROFIT ORGANIZATIONS.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTER THE INTERNAL REVIEW ANY QUESTIONS OR CONCERNS ARE DISCUSSED WITH THE EXTERNAL AUDITOR AND ALL NECESSARY CHANGES IF ANY ARE MADE. THE RETURN IS THEN FILED. THE COMPLETED FORM 990 IS THEN LATER DISTRIBUTED TO THE TRUSTEES OF THE FUND AT THEIR NEXT MEETING AND REVIEWED. IN THE UNLIKELIHOOD OF A MATERIAL ERROR OR OMISSION AN AMENDED FORM 990 IS PREPARED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, SECTION B: QUESTIONS 15A AND 15B HAVE BEEN ANSWERED NO BECAUSE THE FUND DOES NOT HAVE ANY EMPLOYEES OR COMMITTEE MEMBERS WHO RECEIVE COMPENSATION. THEREFORE, A PROCESS FOR DETERMINING COMPENSATION IS NOT NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES ARE PROVIDED UPON REQUEST BY CALLING OR WRITING THE FUND OFFICE. INSPECTION AT THE FUND OFFICE IS AVAILABLE DURING NORMAL WORKING HOURS. THE FORM IS ALSO AVAILABLE FOR FREE ON VARIOUS INTERNET SITES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND USES THE MODIFIED CASH BASIS OF ACCOUNTING, A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN U.S. GAAP. MODIFICATIONS TO CASH RECEIPTS AND DISBURSEMENTS BASIS INCLUDE INVESTMENTS STATED AT FAIR VALUE, CERTAIN RECEIVABLES AND PAYABLES. THE RELATED EFFECT OF THESE MODIFICATIONS TO CASH BASIS REPORTING ON ADDITIONS AND DEDUCTIONS IS TO REFLECT CALANDAR YEAR RESULTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS OF THE HEALTH AND WELFARE COMMITTEE OF THE LOCAL 99 HEALTH AND WELFARE FUND (THE COMMITTEE) HAVE PROCEDURES IN PLACE TO ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE ORGANIZATION'S AUDIT. THESE PROCEDURES INCLUDE ENGAGING THE AUDITOR, REVIEWING AND RESPONDING TO REQUIRED COMMUNICATIONS FROM THE INDEPENDENT AUDITOR AND REVIEWING THE FINANCIAL STATEMENTS BEFORE THEY ARE ISSUED. AT THE CONCLUSION OF THE AUDIT, THE COMMITTEE PREPARES AND SUBMITS A REPRESENTATION LETTER TO THE INDEPENDENT AUDITOR FURTHER DOCUMENTING THEIR RESPONSIBILITIES FOR THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt031244955
IRS990/TotalAssetsEOYAmt031870479
IRS990/TotalAssetsGrp/BOYAmt031244955
IRS990/TotalAssetsGrp/EOYAmt031870479
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt027469021
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0334691
IRS990/TotalLiabilitiesEOYAmt0195786
IRS990/TotalLiabilitiesGrp/BOYAmt0334691
IRS990/TotalLiabilitiesGrp/EOYAmt0195786
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt030910264
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt031674693
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt025827049
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt02116656
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025827049
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt027943705
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt031244955
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt031870479
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0703 MCCARTER HIGHWAY
IRS990/USAddress/CityNm0NEWARK
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd007102
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LOCAL99HEALTHANDWELFAREFUND.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN MCCANN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09737356464
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL 99 HEALTH AND WELFARE FUND
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0300217152
ReturnHeader/Filer/PhoneNum09737356464
ReturnHeader/Filer/USAddress/AddressLine1Txt0703 MCCARTER HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0NEWARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007102
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812950760
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0389 INTERPACE PARKWAY STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PARSIPPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007054
ReturnHeader/PreparerPersonGrp/PhoneNum09734726250
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TOD CHRISTIANSON
ReturnHeader/ReturnTs02025-11-10T14:39:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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