2025-03-31T16:15:24-05:00 2024-06-30 050409384 KAHN LITWIN RENZA & CO LTD 800 SOUTH STREET SUITE 300 WALTHAM MA 02453 990 2023-07-01 262699984 NEW ENGLAND POLICE BENEVOLENT ASSOCIATION HEALTH & WELFARE TRUST NEWE 8003464935 PO BOX 1168 MINNEAPOLIS MN 55440 PAUL SMITH ADMINISTRATOR 8003464935 2025-03-31 1 1 SANDY ROSS P01399337 7815478800 2025-03-31 2023 2025-03-06 01:10:19Z PAUL SMITH PO BOX 1168 MINNEAPOLIS MN 55440 1141882 0 X N/A X 2008 MA TO PROVIDE DENTAL, VISION, AND LIFE INSURANCE BENEFITS TO ELIGIBLE PARTICIPANTS PURSUANT TO THE TRUST'S PLAN OF BENEFITS. 6 6 0 8 0 0 0 0 1108552 1107944 28368 33938 0 0 1136920 1141882 0 0 1125318 1212035 0 0 0 0 0 149330 163644 1274648 1375679 -137728 -233797 1304732 1614351 298540 708619 1006192 905732 TO PROVIDE DENTAL, VISION, AND LIFE INSURANCE BENEFITS TO ELIGIBLE PARTICIPANTS PURSUANT TO THE TRUST'S PLAN OF BENEFITS. 0 0 INSURANCE BENEFITS FOR DENTAL CARE, VISION, AND LIFE INSURANCE OF ITS MEMBERS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X VOYA FINANCIAL 6032328035 PO BOX 1168 MINNEAPOLIS MN 55440 X GERALD J FLYNN JR CO-CHAIR/EXECUTIVE DIRECTOR 1.00 X X 0 0 0 SEAN MCCARDLE SECRETARY/TREASURER 1.00 X X 0 0 0 WILLIAM RYAN EXECUTIVE SECRETARY 1.00 X X 0 0 0 PAUL SMITH ADMINISTRATOR (NON VOTING) 1.00 X 0 0 0 JOEL BOONE TRUSTEE (TO 11/23) 1.00 X 0 0 0 CHRISTOPHER BULGER TRUSTEE 1.00 X 0 0 0 TINA TORISSI TRUSTEE (AS OF 3/24) 1.00 X 0 0 0 PATTIE LAVIN TRUSTEE (AS OF 3/24) 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 792478 792478 PARTICIPANT CONTRIBUTI 900099 315466 315466 1107944 33938 33938 1141882 1107944 0 33938 1212035 29565 17615 9454 32009 DENTAL ADMINISTRATION F 75001 1375679 235012 332958 104861 158713 5100 5100 959759 1117580 1304732 1614351 298540 508619 0 200000 298540 708619 X 0 0 0 0 1006192 905732 1006192 905732 1304732 1614351 -233797 133337 0 X X 0 1 X 1 0 0 DUE TO TRUST ADMINISTRATOR 200000 200000 X 1275219 133337 133337 1141882 0 1141882 1375679 0 1375679 0 1375679 PART X, LINE 2: THE TRUST IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE TRUST HAS OBTAINED EXEMPT STATUS FROM THE INTERNAL REVENUE SERVICE (IRS). THE TRUST ANNUALLY FILES IRS FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, REPORTING VARIOUS INFORMATION THAT THE IRS USES TO MONITOR THE ACTIVITIES OF TAX-EXEMPT ENTITIES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIBABILITY (OR ASSET) FOR ANY UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, 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. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY EXTERNAL ACCOUNTANTS AND REVIEWED BY THE TRUST'S ADMINISTRATOR. ONCE THE TRUST'S ADMINISTRATOR IS SATISFIED WITH THE FORM, IT IS FINALIZED AND A COPY IS SENT TO ALL TRUSTEES. AT THE SUBSEQUENT BOARD MEETING, THE TRUSTEES ARE ASKED IF THEY HAVE ANY QUESTIONS OR COMMENTS AND A GENERAL REVIEW OF THE FORM IS CONDUCTED BY THE TRUST'S ADMINISTRATOR. REVISIONS, CORRECTIONS, ETC. ARE MADE AS NECESSARY. SUBSEQUENT TO THIS MEETING, THE FORM IS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRUST'S CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL TRUSTEES. THEY ARE ASKED TO REVIEW THE POLICY AND SIGN A STATEMENT INDICATING THAT THEY UNDERSTAND THE POLICY, HAVE REPORTED ALL POTENTIAL CONFLICTS DURING THE PAST YEAR IN ACCORDANCE WITH THE POLICY AND WILL REPORT ALL POTENTIAL CONFLICTS DURING THE COMING YEAR. ALL POTENTIAL CONFLICTS ARE EVALUATED BY THE BOARD TO DETERMINE IF A CONFLICT ACTUALLY EXISTS. IN THOSE INSTANCES WHERE THE POTENTIAL TRANSACTION IS A CONFLICT THE BOARD EXAMINES THE TRANSACTION AND A VOTE IS TAKEN (WITH THOSE INVOLVED RECUSING THEMSELVES) AS TO WHETHER THE ORGANIZATION WILL ENTER INTO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE TRUST DOES NOT HAVE A CEO OR EXECUTIVE DIRECTOR THEREFORE THIS SECTION DOES NOT APPLY. PAUL SMITH OF BENEFIT STRATEGIES FILLS THE ROLE OF ADMINISTRATOR FOR THE TRUST. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. SUCH DOCUMENTS ARE KEPT AT THE TRUST'S ADMINISTRATIVE OFFICES. ALL REQUIRED INFORMATION IS MADE AVAILABLE DURING NORMAL BUSINESS HOURS UPON REQUEST. A NOMINAL FEE FOR COPYING AND/OR MAILING MAY APPLY. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.