2024-04-16T14:25:43-04:00 2023-06-30 ARCARA LENDA EUSANIO & STACEY CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2022-07-01 161531880 UPSTATE NY DISTRICT COUNCIL OF IRON WORKERS & EMPLOYERS COOPERATIVE TR UPST 5854243510 3445 WINTON PLACE SUITE 238 ROCHESTER NY 146232950 LAURIE GOOD ADMIN. MANAGER 5854243510 2024-04-15 true LAURIE GOOD 999009999 true DAVID ARCARA CPA P00165827 7166342722 2024-04-15 2022 2023-04-26 12:10:37Z LAURIE GOOD 3445 WINTON PLACE SUITE 238 ROCHESTER NY 14623 2344139 false X WWW.IRONWORKERSDCWNY.COM X 1997 NY TO ADVANCE THE COLLECTIVE INTEREST OF WORKERS WHO ARE MEMBERS OF THE UPSTATE NY DISTRICT COUNCIL OF IRON WORKERS AND ITS EMPLOYERS. 6 6 0 0 0 1064106 759072 14287 -8206 765 587 1079158 751453 0 0 0 0 0 709810 786559 709810 786559 369348 -35106 849964 838405 21074 24142 828890 814263 TO ADVANCE THE COLLECTIVE INTEREST OF WORKERS WHO ARE MEMBERS OF THE UPSTATE NY DISTRICT COUNCIL OF IRON WORKERS AND ITS EMPLOYERS. false false THE COOPERATIVE TRUST ADVANCED THE COLLECTIVE INTEREST OF WORKERS WHO ARE MEMBERS OF THE UPSTATE NY DISTRICT COUNCIL OF IRON WORKERS AS WELL AS THE PARTICIPATING EMPLOYERS. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 0 false false false false false false false false X 6 6 false false false false false false false true true true false true true true true true true true false false X LAURIE GOOD 5854243510 3445 WINTON PLACE SUITE 238 ROCHESTER NY 14623 X SCOTT BRYDGES LABOR TRUSTE 0.00 X 0 0 0 ROBERT COLE LABOR TRUSTE 0.00 X 0 0 0 TOM DICKEY MANAGEMENT T 0.00 X 0 0 0 KELLY GILLIGAN MANAGEMENT T 0.00 X 0 0 0 TIM STARWALD LABOR TRUSTE 0.00 X 0 0 0 HL STEPHENSON MANAGEMENT T 1.00 X 0 0 0 LAURIE GOOD ADMIN. MANAG 2.00 X 0 0 0 false false false EMPLOYER CONTRIBUTIONS 900099 759072 759072 759072 17722 17722 1566758 1592686 -25928 -25928 -25928 EMPLOYER INTEREST/LATE FEES 900099 587 587 587 751453 759659 -8206 11288 14139 3349 538 149 TARGET PAYMENTS 649927 IMPACT PAYMENTS 83911 SHARED ADMIN SERVICES 23258 786559 0 0 0 20653 62257 64354 110062 103583 78303 659665 586504 1709 1279 849964 838405 15680 20767 5394 3375 21074 24142 X 828890 814263 828890 814263 849964 838405 -35106 20479 X false true X true false DUE TO RELATED FUND 3375 3375 X 768583 20479 20479 748104 3349 3349 751453 783210 783210 3349 3349 786559 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE MANAGEMENT OF THE TRUST TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST 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. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE TRUST IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO JUNE 30, 2020. FORM 990, PAGE 6, PART VI, LINE 9 H.L. STEPHENSON 8 KING ROAD CHURCHVILLE, NY 14428 SCOTT BRYDGES 412 39TH STREET NIAGARA FALLS, NY 14303 TOM DICKEY 5285 UPPER MT. ROAD LOCKPORT, NY 14094 KELLY GILLIGAN 7819 STATE ROUTES 5 & 20 BLOOMFIELD, NY 14469 ROBERT COLE 10 MAIN STREET, SUITE 100 WHITESBORO, NY 13492 TIM STARWALD 650 TRABOLD RD. ROCHESTER, NY 14624 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS CIRCULATED TO ALL BOARD OF TRUSTEES VIA E-MAIL. CONFIRMATION OF APPROVAL IS RECEIVED PRIOR TO FILING THE FORM. FORM 990, PAGE 6, PART VI, LINE 12C THE TRUST REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUESTING THAT AN ANNUAL ACKNOWLEDGEMENT FORM BE SIGNED AND SUBMITTED BY EACH TRUSTEE. IF ANY POTENTIAL CONFLICTS ARE DISCLOSED, THE TRUSTEES WILL DETERMINE WHETHER FURTHER FACTS AND FOLLOW-UP QUESTIONS ARE NECESSARY TO DETERMINE IF A CONFLICT OF INTEREST EXISTS. IN ADDITION, ON AN ANNUAL BASIS THE FUND REMINDS EACH INDIVIDUAL WHO IS SUBJECT TO THE POLICY OF THE NEED TO AVOID ANY BUSINESS CONFLICTS WITH THE FUND AND TO DIVULGE IMMEDIATELY ANY MATTER WHICH MAY GIVE RISE TO A CONFLICT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION PACKAGE FOR THE ADMINISTRATIVE MANAGER AND SUPPORT STAFF. AN AFFILIATED BENEFIT FUND PAYS THE FULL SALARY AND BENEFITS OF THE ADMINISTRATIVE MANAGER AND SUPPORT STAFF. SUCH COMPENSATION IS ALLOCATED TO AFFILIATED ENTITIES, INCLUDING THIS ORGANIZATION, UNDER A COST SHARING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.