2024-11-05T10:17:37-06:00 2023-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 7900 WESTPARK DR SUITE A220 MCLEAN VA 22102 990 2023-01-01 136940761 WESTCHESTER HEAVY CONSTRUCTION LABORERS LOCAL 60 TRAINING FUND WEST 9147692440 140 BROADWAY HAWTHORNE NY 10532 ANTHONY ASCENCAO UNION TRUSTEE 9147692440 2024-11-04 1 1 ALLISON PARSONS P01519444 7032814880 2024-11-04 2023 2024-10-15 13:58:12Z ANTHONY ASCENCAO 140 BROADWAY HAWTHORNE NY 10532 2499599 0 X N/A X 1991 NY THE PURPOSE OF THE PLAN IS TO DEVELOP AND ADMINISTER TRAINING PROGRAMS IN THE FORM OF SEMINARS, CLASSROOM AND HANDS-ON TRAINING GEARED TOWARD MAINTAINING AND IMPROVING REQUIRED SKILLS FOR MEMBERS OF LABORERS INTERNATIONAL UNION OF N.A LOCAL UNION NO. 60. 6 3 0 0 0 0 0 0 1753300 1586464 101928 187615 405 5268 1855633 1779347 0 0 0 0 914863 999375 0 0 0 705991 696859 1620854 1696234 234779 83113 7967901 8690784 765068 679958 7202833 8010826 THE PURPOSE OF THE PLAN IS TO DEVELOP AND ADMINISTER TRAINING PROGRAMS IN THE FORM OF SEMINARS, CLASSROOM AND HANDS-ON TRAINING GEARED TOWARD MAINTAINING AND IMPROVING REQUIRED SKILLS FOR MEMBERS OF LABORERS INTERNATIONAL UNION OF N.A LOCAL UNION NO. 60. 0 0 1501513 1779347 THE PURPOSE OF THE PLAN IS TO DEVELOP AND ADMINISTER TRAINING PROGRAMS IN THE FORM OF SEMINARS, CLASSROOM AND HANDS-ON TRAINING GEARED TOWARD MAINTAINING AND IMPROVING REQUIRED SKILLS FOR MEMBERS OF LABORERS INTERNATIONAL UNION OF N.A LOCAL UNION NO. 60. 1501513 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHRISTINE COSTA 9147692440 140 BROADWAY HAWTHORNE NY 10532 X ANTHONY ASCENCAO UNION TRUSTEE 0.50 39.50 X 0 295366 170166 JACINTO FRAGOSO UNION TRUSTEE 0.50 39.50 X 0 184859 115462 MICHAEL MOREIRA UNION TRUSTEE 0.50 39.50 X 0 184851 115462 BILL MASCETTA EMPLOYER TRUSTEE 0.50 2.00 X 0 0 0 ROSS PEPE EMPLOYER TRUSTEE 0.50 2.00 X 0 0 0 GEORGE PACCHIANA EMPLOYER TRUSTEE 0.50 2.00 X 0 0 0 CARLOS ASCENCAO ALT UNION TRUSTEE 0.50 2.00 X 0 0 0 FRANK BISIGNANO TRAINING DIRECTOR 38.00 2.00 X 0 236201 139705 CHRISTINE COSTA ADMINISTRATOR 0.50 39.50 X 0 165583 51696 CARLOS GONZALEZ TRAINING INSTRUCTOR 39.00 1.00 X 0 153951 54529 ANDREW FERRARO TRAINING INSTRUCTOR 39.00 1.00 X 0 149754 54510 MICHAEL CRUZ EAP DIRECTOR 20.00 20.00 X 0 123962 51696 0 1494527 753226 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 900099 1586464 1586464 1586464 150098 150098 640000 117769 652611 67641 -12611 50128 37517 37517 OTHER INCOME 900099 5268 5268 5268 1779347 1779347 0 0 665875 645009 20866 217113 208314 8799 66400 62899 3501 49987 48264 1723 33118 33118 10884 10884 21459 21459 19217 13027 6190 84825 80445 4380 40472 40472 24378 24378 189266 105465 83801 35053 35053 TRAINING EXPENSES 238187 238187 1696234 1501513 194721 0 1007119 733361 27699 26026 3095239 840784 2353557 2254455 4560738 5654993 18788 21949 7967901 8690784 20872 24475 677420 640752 66776 14731 765068 679958 X 0 0 0 0 7202833 8010826 7202833 8010826 7967901 8690784 83113 724880 0 X 0 1 X 1 0 X 165000 165000 1924953 321044 1603909 981221 502692 478529 24065 17048 7017 2254455 DUE TO ADMINISTRATIVE ACCOUNT 14731 14731 X 2482768 724880 724880 1757888 21459 21459 1779347 1674775 0 1674775 21459 21459 1696234 PART X, LINE 2: THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. BASED ON THE NORMAL STATUTORY PERIOD FOR AUDITS, THE PLAN ADMINISTRATOR BELIEVES THAT THE TAX RETURNS OF THE PLAN FOR THE YEARS PRIOR TO THE YEAR ENDED DECEMBER 31, 2020 ARE NO LONGER OPEN TO EXAMINATION, NOTWITHSTANDING ANY INFORMATION NOT YET KNOWN WHICH COULD EXPAND THE OPEN PERIOD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 X 0 0 0 0 0 0 0 0 0 ANTHONY ASCENCAO UNION TRUSTEE 0 289990 0 0 0 5376 0 152730 0 17436 0 465532 0 0 FRANK BISIGNANO TRAINING DIRECTOR 0 232960 0 0 0 3241 117972 3879 17854 0 135826 240080 0 0 JACINTO FRAGOSO UNION TRUSTEE 0 179552 0 0 0 5307 0 98026 0 17436 0 300321 0 0 MICHAEL MOREIRA UNION TRUSTEE 0 179552 0 0 0 5299 0 98026 0 17436 0 300313 0 0 CHRISTINE COSTA ADMINISTRATOR 0 165375 0 0 0 208 0 33842 0 17854 0 217279 0 0 CARLOS GONZALEZ TRAINING INSTRUCTOR 0 148239 0 0 0 5712 36675 0 17854 0 54529 153951 0 0 ANDREW FERRARO TRAINING INSTRUCTOR 0 146190 0 0 0 3564 36656 0 17854 0 54510 149754 0 0 MICHAEL CRUZ EAP DIRECTOR 0 118019 0 0 0 5943 16921 16921 8927 8927 25848 149810 0 0 FORM 990, PART VI, SECTION A, LINE 2 LINE 2 EXPLANATION - THE ALT UNION TRUSTEE CARLOS ASCENCAO, THE UNION TRUSTEES ANTHONY ASCENCAO AND MICHAEL MOREIRA ARE RELATED. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - FORM 990 WAS SENT TO THE TRUSTEES FOR REVIEW. UPON APPROVAL, A WAIVER IS SIGNED AUTHORIZING THE ELECTRONIC SUBMISSION OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY AT THE BOARD OF TRUSTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 INCREASES IN COMPENSATION ARE APPROVED BY THE BOARD OF TRUSTEES AND ARE COMPARED TO INDUSTRY STANDARDS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII - COMPENSATION EXPLANATION ANTHONY ASCENCAO IS A UNION TRUSTEE TO THE ORGANIZATION AND BUSINESS MANAGER OF THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL NO. 60. HIS AVERAGE HOURS PER WEEK DEVOTED TO THE ORGANIZATION IS 0.50 HOURS AND 39.50 HOURS TO RELATED ORGANIZATIONS. FORM 990, PART VII - COMPENSATION EXPLANATION JACINTO FRAGOSO IS A UNION TRUSTEE TO THE ORGANIZATION AND RECORDING SECRETARY OF THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL NO. 60. HIS AVERAGE HOURS PER WEEK DEVOTED TO THE ORGANIZATION IS 0.50 HOURS AND 39.50 HOURS TO RELATED ORGANIZATIONS. FORM 990, PART VII - COMPENSATION EXPLANATION MICHAEL MOREIRA IS A UNION TRUSTEE TO THE ORGANIZATION AND SECRETARY/TREASURER OF THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL NO. 60. HIS AVERAGE HOURS PER WEEK DEVOTED TO THE ORGANIZATION IS 0.50 HOURS AND 39.50 HOURS TO RELATED ORGANIZATIONS. FORM 990, PART VII - COMPENSATION EXPLANATION CHRISTINE COSTA IS THE FUND ADMINISTRATOR OF WESTCHESTER HEAVY HIGHWAY CONSTRUCTION LABORERS LOCAL 60 BENEFIT FUNDS. HER AVERAGE HOURS PER WEEK DEVOTED TO THE ORGANIZATION IS 0.50 HOURS AND 39.50 HOURS TO RELATED ORGANIZATIONS. FORM 990, PART VII - COMPENSATION EXPLANATION FRANK BISIGNANO IS THE TRAINING DIRECTOR OF THE ORGANIZATON AND PRESIDENT OF THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL NO. 60. HIS AVERAGE HOURS PER WEEK DEVOTED TO THE ORGANIZATION IS 38 HOURS AND 2 TO RELATED ORGANIZATIONS. FORM 990, PART VII - COMPENSATION EXPLANATION CARLOS GONZALEZ IS A TRAINING INSTRUCTOR FOR THE WESTCHESTER HEAVY CONSTRUCTION LABORERS LOCAL 60 TRAINING FUND AND AN EXECUTIVE BOARD MEMBER FOR THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL NO. 60. HIS AVERAGE HOURS PER WEEK DEVOTED TO THE ORGANIZATION IS 39 HOURS AND 1 HOUR TO RELATED ORGANIZATIONS. FORM 990, PART VII - COMPENSATION EXPLANATION ANDREW FERRARO IS A TRAINING INSTRUCTOR FOR THE WESTCHESTER HEAVY CONTRUCTION LABORERS LOCAL 60 TRAINING FUND AND AN EXCECUTIVE BOARD MEMBER OF THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL NO. 60. HIS AVERAGE HOURS PER WEEK DEVOTED TO THE ORGANIZATION IS 39 HOURS AND 1 HOUR TO RELATED ORGANIZATIONS. FORM 990, PART VII - COMPENSATION EXPLANATION MICHAEL CRUZ IS THE EAP DIRECTOR FOR THE WESTCHESTER HEAVY CONSTRUCTION LABORERS LOCAL 60 HEALTH AND WELFARE FUND AND A TRAINING INSTRUCTOR FOR THE WESTCHESTER HEAVY CONSTRUCTION LABORERS LOCAL 60 TRAINING FUND. HIS AVERAGE HOURS PER WEEK DEVOTED TO THE ORGANIZATION IS 20 HOURS AND 20 HOURS TO RELATED ORGANIZATIONS. LABORERS LOCAL 60 ANNUITY FUND 140 BROADWAY HAWTHORNE NY 10532 133344192 TO PROVIDE ANNUITY BENEFITS FOR PARTICIPANTS NY 401(A) 0 LABORERS LOCAL 60 LEGAL FUND 140 BROADWAY HAWTHORNE NY 10532 136940760 TO PROVIDE LEGAL SERVICES FOR PARTICIPANTS OF THE FUND NY 501(C)(9) 0 LABORERS LOCAL 60 PENSION FUND 140 BROADWAY HAWTHORNE NY 10532 131962287 TO PROVIDE PENSION BENEFITS FOR PARTICIPANTS NY 401(A) 0 140 BROADWAY REALTY CORP 140 BROADWAY HAWTHORNE NY 10532 133784511 RENTAL PROPERTY USED FOR TAX EXEMPT ORGANIZATIONS NY 501(C)(2) 0 LABORERS LOCAL 60 HEALTH & WELFARE FUND 140 BROADWAY HAWTHORNE NY 10532 131737041 TO PROVIDE HEALTH & WELFARE BENEFITS FOR PARTICIPANTS NY 501(C)(9) 0 LABORERS LOCAL 60 PAC FUND 140 BROADWAY HAWTHORNE NY 10532 320134986 TO SUPPORT THOSE WHO REPRESENT UNION LABOR NY 527 0 LABORERS LOCAL 60-CIC-BCA LABOR MGMT 140 BROADWAY HAWTHORNE NY 10532 466139805 IMPROVE COMMUN BETWEEN UNION & EMPLOYERS NY 501(C)(5) 0 LABORERS LOCAL UNION NO 60 140 BROADWAY HAWTHORNE NY 10532 131739701 NEGOTIATING AND ORGANIZING FUNCTIONS NY 501(C)(5) 0 INDEPENDENT WAY LLC 25 INDEPENDENT WAY BREWSTER NY 10509 834714283 VACANT PROPERTY TO BE USED IN THE FUTURE NY 501(C)(5) 0 PROSPECT HILL REALTY LLC 50 PROSPECT HILL ROAD BREWSTER NY 10509 811733816 TRAINING FACILITY USED BY THE ORGANIZATI NY 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0