2026-02-27T10:16:16-05:00 2025-06-30 471793720 ARCARA LENDA EUSANIO & STACEY CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2024-07-01 161550492 IRON WORKERS DISTRICT COUNCIL OF WESTERN NEW YORK & VICINITY SUPPL IRON 5854243510 3445 WINTON PLACE SUITE 238 ROCHESTER NY 14623 LAURIE GOOD ADMIN. MANAGER 5854243510 2026-02-25 true true DAVID ARCARA CPA P00165827 7166342722 2026-02-25 2024 2025-03-06 01:10:19Z LAURIE GOOD 3445 WINTON PLACE SUITE 238 ROCHESTER NY 14623 11162137 false X WWW.IRONWORKERSDCWNY.COM X 1998 NY TO PROVIDE SUPPLEMENTAL HEALTH BENEFITS TO PARTICIPATING UNION IRON WORKERS. 6 6 0 0 0 436949 637248 327877 775083 924 8002 765750 1420333 0 734114 625159 0 0 0 246643 277430 980757 902589 -215007 517744 8984166 9366251 130352 80268 8853814 9285983 TO PROVIDE SUPPLEMENTAL HEALTH BENEFITS TO PARTICIPATING UNION IRON WORKERS. false false THE SUPPLEMENTAL FUND PROVIDED HEALTH AND SUPPLEMENTAL INCOME BENEFITS FOR ELIGIBLE PARTICIPANTS. false false false false false false false false false true false false false 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 false true 4 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 LAURIE GOOD ADMIN. MANAG 3.00 37.00 X 0 75055 32699 TOM DICKEY MANAGEMENT T X 0 9000 0 SCOTT BRYDGES L. TRUSTEE ( X 0 7500 0 TIM STARWALD LABOR TRUSTE X 0 6000 0 JASON LAGAMBA LABOR TRUSTE X 0 4100 0 ROBERT COLE LABOR TRUSTE X 0 1500 0 KELLY GILLIGAN MANAGEMENT T X 0 0 0 HL STEPHENSON MANAGEMENT T X 0 0 0 103155 32699 false false false EMPLOYER CONTRIBUTION 900099 637248 637248 637248 349459 349459 10167428 9741804 425624 425624 425624 SUNDRY REVENUE 900099 5785 5785 EMPLOYER INTEREST AND DAMAGES 1379 1379 SUNDRY INVESTMENT INCOME 838 838 8002 1420333 1070874 349459 625159 15513 26896 38668 3008 1500 667 192 SHARED ADMIN EXPENSE 188910 ACA FEES 2076 902589 0 0 0 98909 72430 203702 273762 78623 73958 30100 29989 778 111 8584143 8922489 18011 23501 8984166 9366251 7764 4657 122588 75611 130352 80268 X 8853814 9285983 8853814 9285983 8984166 9366251 517744 -85575 X false true X true false 30100 29989 111 111 DUE TO AFFILIATED FUND 75611 75611 X SCHEDULE D, PAGE 3, PART X 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 TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. PLAN MANAGEMENT BELIEVES THAT THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO JUNE 30, 2022. FORM 990, PAGE 6, PART VI, LINE 9 H.L. STEPHENSON 8 KING ROAD CHURCHVILLE, NY 14428 TIM STARWALD 650 HUMBOLDT ST. ROCHESTER, NY 14624 KELLY GILLIGAN 7819 STATE ROUTES 5 & 20 BLOOMFIELD, NY 14469 ROBERT COLE 10 MAIN STREET, SUITE 100 WHITESBORO, NY 13492 SCOTT BRYDGES 412 39TH STREET NIAGARA FALLS, NY 14303 TOM DICKEY 5285 UPPER MT. ROAD LOCKPORT, NY 14094 JASON LAGAMBA 412 39TH ST. NIAGARA FALLS, NY 14303 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS CIRULATED 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 PLAN 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, MANAGEMENT REMINDS EACH INDIVIDUAL WHO IS SUBJECT TO THE POLICY OF THE NEED TO AVOID ANY BUSINESS CONFLICTS WITH THE PLAN 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 REVIEWED AND APPROVED THE COMPENSATION PACKAGE FOR THE ADMINISTRATIVE MANAGER AND SUPPORT STAFF. AN AFFILIATED FUND PAYS THE FULL SALARY AND BENEFITS FOR THE ADMINISTRATIVE MANGER AND SUPPORT STAFF, WITH SUCH COMPENSATION ALLOCATED TO AFFILIATED ENTITIES, INCLUDING THIS FUND, 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. FORM 990, PART VII THE ADMINISTRATIVE MANAGER RECEIVES COMPENSATION AND BENEFITS FROM AN RELATED BENEFIT FUND. SUCH EXPENSE IS ALLOCATED IN PART TO THIS FUND UNDER A COST SHARING AGREEMENT. REPORTABLE COMPENSATION FROM RELATED ENTITIES FOR THE TRUSTEES IS FOR BENEFIT PAYMENTS MADE BY RELATED ENTITIES TO THE INDIVIDUALS AS PARTICIPANTS IN THE PLAN.