2024-05-09T08:34:20-07:00 2023-06-30 161207156 R A Mercer & Co PC 290 Center Road West Seneca NY 14224 990 2022-07-01 161401960 WEST SENECA TEACHERS ASSOCIATION INC BENEFIT TRUST FUND WEST 7168241679 290 CENTER ROAD WEST SENECA NY 14224 CAROLINE MUSZYNSKI FUND ADMINISTRATOR 7168241679 2023-11-10 true CAROLINE MUSZYNSKI true CHRISTOPHER M ZERA CPA P01447848 7166754270 2024-05-09 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z CAROLINE MUSZYNSKI 290 CENTER ROAD WEST SENECA NY 14224 10556346 false X WWW.WESTSENECATA.ORG X 1991 NY TO PROVIDE MEDICAL, HEALTH, AND OTHER RELATED BENEFITS TO MEMBERS. 5 0 3 0 0 0 0 9781840 10429483 107270 126863 0 9889110 10556346 7885730 7145585 0 101417 111351 0 0 1423944 1248241 8670946 9245322 1218164 1311024 9138003 10721972 2360227 2633172 6777776 8088800 TO PROVIDE MEDICAL, HEALTH, AND OTHER RELATED BENEFITS TO MEMBERS. false false 9221128 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. 9221128 false false false false false false false false false true false false false false false 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 true false false true 0 0 3 true false false false false false false false false false false X 5 0 false false false false false false false true true false false true true true true false true false true false X CAROLINE MUSZYNSKI 7168241679 290 CENTER ROAD WEST SENECA NY 14224 ANN HOUCK PRESIDENT 15.00 X X 0 0 0 JEFFREY GRAMZA CHAIRPERSON 1.00 X X 0 0 0 MELISSA BRIMMER TRUSTEE 1.00 X 0 0 0 ANNELLE VANNORTWICK TRUSTEE 1.00 X 0 0 0 ERIC SANDS TRUSTEE 1.00 X 0 0 0 CAROLINE MUSZYNSKI FUND ADMINISTRATOR 40.00 X 79608 0 0 79608 0 0 false false false EMPLOYER CONTRIBUTIONS 900099 8737428 0 0 MEMBER CONTRIBUTIONS 900099 1692055 0 0 10429483 126863 0 126863 10556346 10429483 0 126863 7885730 7885730 82525 82525 0 0 28826 28826 0 0 19000 19000 0 0 11700 11700 0 0 472626 472626 0 0 19183 19183 0 0 12900 12900 0 0 1791 1791 0 0 613 613 0 0 538647 538647 0 0 MISCELLANEOUS 1016 1016 0 0 OTHER PROFESSIONAL SERVICES 2392 2392 0 0 TELEPHONE 3896 3896 0 0 POSTAGE 1949 1949 0 0 162528 138334 24194 0 9245322 9221128 24194 0 5607208 6718401 56870 51968 138937 526258 156000 156000 40750 40750 613 0 3178375 3269345 9138003 10721972 19294 31150 2340933 2602022 2360227 2633172 X 6777776 8088800 6777776 8088800 9138003 10721972 1311024 X false true X true false 0 0 40750 40750 0 0 X 10556346 10556346 10556346 9245322 9245322 9245322 Pt X, Line 2 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 PLAN'S 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 PLAN'S FINANCIAL STATEMENTS. Pt X, Line 2 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. Pt VI, Line 11b 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. Pt VI, Line 12c TRUSTEES MUST SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. Pt VI, Line 15b BENEFIT TRUST EMPLOYEES AND THE FUND ADMINISTRATOR'S COMPENSATION IS REVIEWED ANNUALLY AND APPROVED BY THE BOARD. Pt VI, Line 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. WEST SENECA TEACHERS ASSOCIATION INC 290 CENTER ROAD WEST SENECA NY 14224 161111599 UNION NY 501(C)(5) false false false false false false false false false false false false false false true true true true false false WEST SENECA TEACHER'S ASSN INC Q FMV WEST SENECA TEACHER'S ASSN INC Q FMV