{"success":true,"data":{"_id":200374165,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide medical, dental, vision, life and other benefits to eligible participants and their dependents as described in the fund's \"plan of benefit\".","primary_activities":"To provide medical, dental, vision, life and other benefits to eligible participants and their dependents as described in the fund's \"plan of benefit\".","year":2011,"name":"TEAMSTERS LOCAL 82 HEALTH AND WELFARE FUND","phone":"6172419220","type":"990","principal_officer":"SEAN O'BRIEN","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":0,"tax_period_begin":"2011-10-01T00:00:00","tax_period_end":"2012-06-30T00:00:00","address":"16 SEVER STREET, CHARLESTOWN, MA, 02129, USA","city":"CHARLESTOWN","state":"MA","country":"USA","zip_code":"02129"},"Governance":{"501c determination":true,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":4589094,"Contributions":{"value":0},"Program revenue":{"value":4479820,"Total revenue":{"value":4479820,"VARIOUS":4479820},"Unrelated business revenue":0},"Investment income":{"value":109082,"Investment income total":109082},"Other revenues":{"value":192,"Other total":192}},"Expenses":{"value":3641605,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":3480990,"Benefits paid to members Total":3480990},"Salaries":{"value":65126,"Other salaries and wages":40051,"Pension plan contributions":7412,"Other employee benefits":13241,"Payroll taxes":4422},"Other expenses":{"value":95489,"Legal":16763,"Accounting":18509,"Investment management fees":5000,"Office expenses":4783,"Information technology":5121,"Occupancy":6000,"Conferences and meetings":655,"Depreciation and depletion":447,"Insurance":31505,"Itemized Expenses":6706}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Accounts payable, accrued":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE MEDICAL, DENTAL, VISION, LIFE AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS AS DESCRIBED IN THE FUND'S \"PLAN OF BENEFIT\"."}],"program_service_revenue_detail":[{"business_code":"525100","description":"EMPLOYER CONTRIBUTIONS","total_revenue":4420056,"related_or_exempt_function_income":4420056},{"business_code":"525100","description":"COBRA CONTRIBUTIONS","total_revenue":34641,"related_or_exempt_function_income":34641},{"business_code":"525100","description":"REBATES (TEAMSTER RX)","total_revenue":25123,"related_or_exempt_function_income":25123}],"functional_expense_allocations":{"other_salaries_and_wages":{"total":40051},"pension_plan_contributions":{"total":7412},"other_employee_benefits":{"total":13241},"payroll_taxes":{"total":4422},"legal_fees":{"total":16763},"accounting_fees":{"total":18509},"investment_management_fees":{"total":5000},"office_expenses":{"total":4783},"information_technology":{"total":5121},"occupancy":{"total":6000},"conferences_meetings":{"total":655},"depreciation_depletion":{"total":447},"insurance":{"total":31505}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"SEAN O'BRIEN","address_line1":"16 SEVER STREET","city":"CHARLESTOWN","state":"MA","zip":"02129"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"6712419220","business_name_line1":"SEAN O'BRIEN","address_line1":"16 SEVER STREET","city":"CHARLESTOWN","state":"MA","zip":"02129"},"officers_directors_key_employees":[{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"net_assets_reconciliation":{"total_revenue":4589094,"total_expenses":3641605,"excess_or_deficit_for_year":947489,"net_unrealized_gains_losses_on_investments":-16816,"other_amount":-14248870,"total_adjustments":-14265686,"excess_or_deficit_per_financial_statements":-13318197},"revenue_reconciliation":{"total_revenue_audited_financial_statements":4572278,"net_unrealized_gains_investments":-16816,"revenue_not_reported":-16816,"revenue_subtotal":4589094,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":4589094},"expense_reconciliation":{"total_expenses_audited_financial_statements":3641605,"expenses_not_reported":0,"expenses_subtotal":3641605,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":3641605},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","explanation":"MANAGEMENT HAS EVALUATED THE PLAN'S TAX POSITIONS AND CONCLUDED THAT THE PLAN HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. AT THE PRESENT TIME, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008."},{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"TRANSFER OF NET ASSETS - MERGER WITH TEAMSTERS LOCAL 25 -14,248,870. INSURANCE AND WELFARE FUND"}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":false,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":false,"attorney_general_notified":false},"successor_relationships":{"director_of_successor":true,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"TEAMSTERS UNION 25 HEALTH SERVICES & INSURANCE PLAN","ein":42226511,"irc_section":"501(C)(9)","distribution_date":"2012-06-30T00:00:00","description":"THE PLAN WAS TERMINATED EFFECTIVE JULY 1, 2012. TEAMSTERS LOCAL 25 HEALTH SERVICES AND INSURANCE PLAN (HSIP) ACQUIRED ALL OF THE PLANS ASSETS AND LIABILITIES AT JUNE 30, 2012. THE RIGHT TO DISCONTINUE THE PLAN IS RESERVED TO THE TRUSTEES. IN THE EVENT OF TERMINATION, THE TRUSTEES SHALL FIRST SATISFY OR MAKE PROVISIONS TO SATISFY THE OBLIGATIONS OF THE PLAN. ANY REMAINING PLAN ASSETS WILL BE DISTRIBUTED IN SUCH A MANNER AS WILL, IN THE OPINION OF THE TRUSTEES, BRING ABOUT THE PURPOSE OF THE PLAN. TERMINATION SHALL NOT PERMIT ANY PART OF THE PLAN TO BE USED FOR OR DIVERTED TO PURPOSES OTHER THAN THE EXCLUSIVE BENEFIT OF THE PARTICIPANTS. THE TERMINATION OF THE PLAN WAS PERFORMED IN SUCH A MANNER AS DESCRIBED ABOVE.","fair_market_value":14248870,"method_of_fmv_determination":"VALUES PROVIDED BY CUSTODIAN AND ACTUAL COST.","address_line1":"16 SEVER STREET","city":"CHARLESTOWN","state":"MA","zip":"02129","name":"TEAMSTERS UNION 25 HEALTH SERVICES & INSURANCE PLAN","address":"16 SEVER STREET, CHARLESTOWN, MA, 02129"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: SEAN O'BRIEN, TRUSTEE, IS A TRUSTEE OF TEAMSTERS UNION 25 HEALTH SERVICES & INSURANCE PLAN"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":263147388,"business_name_line1":"TEAMSTERS LOCAL UNION 82 SAVINGS & INVESTMENTS PLAN","primary_activities":"PENSION FUND","exempt_code_section":"401(A)","controlled_organization":false,"legal_domicile_state":"MA","address_line1":"348 D STREET","city":"SOUTH BOSTON","state":"MA","zip":"02127","name":"TEAMSTERS LOCAL UNION 82 SAVINGS & INVESTMENTS PLAN","address":"348 D STREET, SOUTH BOSTON, MA, 02127"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201341009349300529_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide medical, dental, vision, life and other benefits to eligible participants and their dependents as described in the fund's \"plan of benefit\".","primary_activities":"To provide medical, dental, vision, life and other benefits to eligible participants and their dependents as described in the fund's \"plan of benefit\".","year":2010,"name":"TEAMSTERS LOCAL 82 HEALTH AND WELFARE FUND","phone":"6172419220","type":"990","principal_officer":"SEAN O'BRIEN","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":0,"tax_period_begin":"2010-10-01T00:00:00","tax_period_end":"2011-09-30T00:00:00","address":"16 SEVER STREET, CHARLESTOWN, MA, 02129, USA","city":"CHARLESTOWN","state":"MA","country":"USA","zip_code":"02129"},"Governance":{"501c determination":true,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":3,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":5989229,"Contributions":{"value":0},"Program revenue":{"value":5788957,"Total revenue":{"value":5788957,"VARIOUS":5788957},"Unrelated business revenue":0},"Investment income":{"value":129201,"Investment income total":129201},"Other revenues":{"value":71071,"Other total":71071}},"Expenses":{"value":4298123,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":4049635,"Benefits paid to members Total":4049635},"Salaries":{"value":102481,"Other salaries and wages":63995,"Pension plan contributions":10440,"Other employee benefits":22348,"Payroll taxes":5698},"Other expenses":{"value":146007,"Legal":51927,"Accounting":20935,"Office expenses":7795,"Information technology":4353,"Occupancy":12600,"Conferences and meetings":563,"Depreciation and depletion":596,"Insurance":39840,"Itemized Expenses":7398}},"Assets":{"value":13331548,"Non-interest bearing cash":91411,"Savings and temp cash investments":9745718,"Accounts receivable":510235,"Prepaid expenses deferred charges":258440,"Land, building, equipment":4080,"Investments publicly traded":2486630,"Investments other":233750,"Other assets":1284},"Liabilities":{"value":13351,"Accounts payable, accrued":13351,"Other liabilities":0},"Fund balance":{"value":13318197},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE MEDICAL, DENTAL, VISION, LIFE AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS AS DESCRIBED IN THE FUND'S \"PLAN OF BENEFIT\"."}],"program_service_revenue_detail":[{"business_code":"525100","description":"EMPLOYER CONTRIBUTIONS","total_revenue":5735988,"related_or_exempt_function_income":5735988},{"business_code":"525100","description":"COBRA CONTRIBUTIONS","total_revenue":34649,"related_or_exempt_function_income":34649},{"business_code":"525100","description":"REBATES (TEAMSTER RX)","total_revenue":18320,"related_or_exempt_function_income":18320}],"functional_expense_allocations":{"other_salaries_and_wages":{"total":63995},"pension_plan_contributions":{"total":10440},"other_employee_benefits":{"total":22348},"payroll_taxes":{"total":5698},"legal_fees":{"total":51927},"accounting_fees":{"total":20935},"office_expenses":{"total":7795},"information_technology":{"total":4353},"occupancy":{"total":12600},"conferences_meetings":{"total":563},"depreciation_depletion":{"total":596},"insurance":{"total":39840}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"SEAN O'BRIEN","address_line1":"16 SEVER STREET","city":"CHARLESTOWN","state":"MA","zip":"02129"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"6712419220","business_name_line1":"SEAN O'BRIEN","address_line1":"16 SEVER STREET","city":"CHARLESTOWN","state":"MA","zip":"02129"},"officers_directors_key_employees":[{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"equipment":{"other_cost_or_other_basis":6398,"book_value":4080,"depreciation":2318},"total_book_value":4080},"net_assets_reconciliation":{"total_revenue":5989229,"total_expenses":4298123,"excess_or_deficit_for_year":1691106,"net_unrealized_gains_losses_on_investments":16873,"other_amount":2232611,"total_adjustments":2249484,"excess_or_deficit_per_financial_statements":3940590},"revenue_reconciliation":{"total_revenue_audited_financial_statements":6006102,"net_unrealized_gains_investments":16873,"revenue_not_reported":16873,"revenue_subtotal":5989229,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":5989229},"expense_reconciliation":{"total_expenses_audited_financial_statements":4298123,"expenses_not_reported":0,"expenses_subtotal":4298123,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":4298123},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","explanation":"MANAGEMENT HAS EVALUATED THE PLAN'S TAX POSITIONS AND CONCLUDED THAT THE PLAN HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. AT THE PRESENT TIME, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008."},{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"ACCUMULATED ELIGIBILITY AND IBNR ADJUSTMENT TO PRIOR YEAR NET ASSETS 2,232,611."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":41280745,"business_name_line1":"TEAMSTERS LOCAL UNION 82 SAVINGS & INVESTMENTS PLAN","primary_activities":"PENSION FUND","exempt_code_section":"401(A)","controlled_organization":false,"legal_domicile_state":"MA","address_line1":"348 D STREET","city":"SOUTH BOSTON","state":"MA","zip":"02127","name":"TEAMSTERS LOCAL UNION 82 SAVINGS & INVESTMENTS PLAN","address":"348 D STREET, SOUTH BOSTON, MA, 02127"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201231989349300523_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide medical, dental, vision, life and other benefits to eligible participants and their dependents as described in the fund's \"plan of benefit\".","primary_activities":"To provide medical, dental, vision, life and other benefits to eligible participants and their dependents as described in the fund's \"plan of benefit\".","year":2011,"name":"TEAMSTERS LOCAL 82 HEALTH AND WELFARE FUND","phone":"6172419220","type":"990","principal_officer":"SEAN O'BRIEN","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":0,"tax_period_begin":"2011-10-01T00:00:00","tax_period_end":"2012-06-30T00:00:00","address":"16 SEVER STREET, CHARLESTOWN, MA, 02129, USA","city":"CHARLESTOWN","state":"MA","country":"USA","zip_code":"02129"},"Governance":{"501c determination":true,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":4589094,"Contributions":{"value":0},"Program revenue":{"value":4479820,"Total revenue":{"value":4479820,"VARIOUS":4479820},"Unrelated business revenue":0},"Investment income":{"value":109082,"Investment income total":109082},"Other revenues":{"value":192,"Other total":192}},"Expenses":{"value":3641605,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":3480990,"Benefits paid to members Total":3480990},"Salaries":{"value":65126,"Other salaries and wages":40051,"Pension plan contributions":7412,"Other employee benefits":13241,"Payroll taxes":4422},"Other expenses":{"value":95489,"Legal":16763,"Accounting":18509,"Investment management fees":5000,"Office expenses":4783,"Information technology":5121,"Occupancy":6000,"Conferences and meetings":655,"Depreciation and depletion":447,"Insurance":31505,"Itemized Expenses":6706}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Accounts payable, accrued":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE MEDICAL, DENTAL, VISION, LIFE AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS AS DESCRIBED IN THE FUND'S \"PLAN OF BENEFIT\"."}],"program_service_revenue_detail":[{"business_code":"525100","description":"EMPLOYER CONTRIBUTIONS","total_revenue":4420056,"related_or_exempt_function_income":4420056},{"business_code":"525100","description":"COBRA CONTRIBUTIONS","total_revenue":34641,"related_or_exempt_function_income":34641},{"business_code":"525100","description":"REBATES (TEAMSTER RX)","total_revenue":25123,"related_or_exempt_function_income":25123}],"functional_expense_allocations":{"other_salaries_and_wages":{"total":40051},"pension_plan_contributions":{"total":7412},"other_employee_benefits":{"total":13241},"payroll_taxes":{"total":4422},"legal_fees":{"total":16763},"accounting_fees":{"total":18509},"investment_management_fees":{"total":5000},"office_expenses":{"total":4783},"information_technology":{"total":5121},"occupancy":{"total":6000},"conferences_meetings":{"total":655},"depreciation_depletion":{"total":447},"insurance":{"total":31505}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"SEAN O'BRIEN","address_line1":"16 SEVER STREET","city":"CHARLESTOWN","state":"MA","zip":"02129"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"6712419220","business_name_line1":"SEAN O'BRIEN","address_line1":"16 SEVER STREET","city":"CHARLESTOWN","state":"MA","zip":"02129"},"officers_directors_key_employees":[{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"net_assets_reconciliation":{"total_revenue":4589094,"total_expenses":3641605,"excess_or_deficit_for_year":947489,"net_unrealized_gains_losses_on_investments":-16816,"other_amount":-14248870,"total_adjustments":-14265686,"excess_or_deficit_per_financial_statements":-13318197},"revenue_reconciliation":{"total_revenue_audited_financial_statements":4572278,"net_unrealized_gains_investments":-16816,"revenue_not_reported":-16816,"revenue_subtotal":4589094,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":4589094},"expense_reconciliation":{"total_expenses_audited_financial_statements":3641605,"expenses_not_reported":0,"expenses_subtotal":3641605,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":3641605},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","explanation":"MANAGEMENT HAS EVALUATED THE PLAN'S TAX POSITIONS AND CONCLUDED THAT THE PLAN HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. AT THE PRESENT TIME, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008."},{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"TRANSFER OF NET ASSETS - MERGER WITH TEAMSTERS LOCAL 25 -14,248,870. INSURANCE AND WELFARE FUND"}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":false,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":false,"attorney_general_notified":false},"successor_relationships":{"director_of_successor":true,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"TEAMSTERS UNION 25 HEALTH SERVICES & INSURANCE PLAN","ein":42226511,"irc_section":"501(C)(9)","distribution_date":"2012-06-30T00:00:00","description":"THE PLAN WAS TERMINATED EFFECTIVE JULY 1, 2012. TEAMSTERS LOCAL 25 HEALTH SERVICES AND INSURANCE PLAN (HSIP) ACQUIRED ALL OF THE PLANS ASSETS AND LIABILITIES AT JUNE 30, 2012. THE RIGHT TO DISCONTINUE THE PLAN IS RESERVED TO THE TRUSTEES. IN THE EVENT OF TERMINATION, THE TRUSTEES SHALL FIRST SATISFY OR MAKE PROVISIONS TO SATISFY THE OBLIGATIONS OF THE PLAN. ANY REMAINING PLAN ASSETS WILL BE DISTRIBUTED IN SUCH A MANNER AS WILL, IN THE OPINION OF THE TRUSTEES, BRING ABOUT THE PURPOSE OF THE PLAN. TERMINATION SHALL NOT PERMIT ANY PART OF THE PLAN TO BE USED FOR OR DIVERTED TO PURPOSES OTHER THAN THE EXCLUSIVE BENEFIT OF THE PARTICIPANTS. THE TERMINATION OF THE PLAN WAS PERFORMED IN SUCH A MANNER AS DESCRIBED ABOVE.","fair_market_value":14248870,"method_of_fmv_determination":"VALUES PROVIDED BY CUSTODIAN AND ACTUAL COST.","address_line1":"16 SEVER STREET","city":"CHARLESTOWN","state":"MA","zip":"02129","name":"TEAMSTERS UNION 25 HEALTH SERVICES & INSURANCE PLAN","address":"16 SEVER STREET, CHARLESTOWN, MA, 02129"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: SEAN O'BRIEN, TRUSTEE, IS A TRUSTEE OF TEAMSTERS UNION 25 HEALTH SERVICES & INSURANCE PLAN"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":263147388,"business_name_line1":"TEAMSTERS LOCAL UNION 82 SAVINGS & INVESTMENTS PLAN","primary_activities":"PENSION FUND","exempt_code_section":"401(A)","controlled_organization":false,"legal_domicile_state":"MA","address_line1":"348 D STREET","city":"SOUTH BOSTON","state":"MA","zip":"02127","name":"TEAMSTERS LOCAL UNION 82 SAVINGS & INVESTMENTS PLAN","address":"348 D STREET, SOUTH BOSTON, MA, 02127"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":0.20646537203203943,"percentile":0.7610979795363295},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.4444444444444444,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.7685185185185185,"weight":14},"Sustainability":{"score":0.47867573721211953,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.7868519966599321,"percentile":0.6326218066345365}},"source_xml":"201341009349300529_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}