2025-02-06T10:57:38-06:00 2024-03-31 050409384 KAHN LITWIN RENZA & CO LTD 951 NORTH MAIN STREET PROVIDENCE RI 02904 990 2023-04-01 043147584 MASSACHUSETTS CORRECTION OFFICERS HEALTH AND WELFARE FUND MASS 8003464935 PO BOX 1168 MINNEAPOLIS MN 55440 PAUL SMITH ADMINISTRATOR 8003464935 2025-02-06 1 1 SANDY ROSS P01399337 4012742001 2025-02-04 2023 2025-03-06 01:10:19Z X PAUL SMITH PO BOX 1168 MINNEAPOLIS MN 55440 3199422 0 X N/A X 1991 MA TO PROVIDE DENTAL AND VISION BENEFITS 7 7 0 11 0 0 0 0 3241653 3053288 123458 146134 0 0 3365111 3199422 0 0 3350555 3658568 0 0 0 0 0 368952 379939 3719507 4038507 -354396 -839085 7108892 8256735 510350 1277672 6598542 6979063 TO PROVIDE DENTAL AND VISION CARE BENEFITS TO ELIGIBLE PARTICIPANTS PURSUANT TO THE FUND'S PLAN OF BENEFITS. 0 0 TO PROVIDE DENTAL AND VISION CARE BENEFITS TO ELIGIBLE PARTICIPANTS PURSUANT TO THE FUND'S PLAN OF BENEFITS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X VOYA FINANCIAL 6036474666 PO BOX 1168 MINNEAPOLIS MN 55440 X DENNIS MARTIN PRESIDENT 1.00 X X 0 0 0 SCOTT MCADOO TRUSTEE (AS OF 3/24) 1.00 X X 0 0 0 WILLIAM GLEASON TREASURER (TO 2/24) 1.00 X X 0 0 0 GREGORY DOMINIQUE EXECUTIVE SECRETARY 1.00 X X 0 0 0 RICHARD MEDEIROS VICE PRESIDENT (TO 2/24) 1.00 X X 0 0 0 ANDREW BELLANY TRUSTEE 1.00 X 0 0 0 ERIC CAMBRA TRUSTEE (TO 2/24) 1.00 X 0 0 0 MATTHEW DIVRAS TRUSTEE (AS OF 3/24) 1.00 X 0 0 0 KEVIN FLANAGAN TRUSTEE 1.00 X 0 0 0 THOMAS PRESTON TRUSTEE (AS OF 3/24) 1.00 X 0 0 0 PAUL SMITH ADMINISTRATOR 1.00 X 0 0 0 0 0 0 0 0 0 0 DELTA DENTAL OF MASSACHUSETTS 465 MEDFORD STREET BOSTON MA 02129 BENEFIT ADMINISTRATION 215119 1 EMPLOYER CONTRIBUTIONS 900099 2185996 2185996 EMPLOYEE CONTRIBUTIONS 900099 867292 867292 3053288 146134 146134 3199422 3053288 0 146134 3658568 18806 51615 5764 9385 DENTAL ADMINISTRATION 215119 ADMINISTRATOR FEES 79250 4038507 322989 435268 245093 218598 157912 55845 6382898 7547024 7108892 8256735 510350 1277672 510350 1277672 X 6598542 6979063 6598542 6979063 7108892 8256735 -839085 1219606 0 X X 0 1 X 1 0 0 X 4419028 1219606 1219606 3199422 0 3199422 4038507 0 4038507 0 4038507 PART X, LINE 2: THE FUND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE FUND HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE. THE FUND HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE FUND'S SPONSOR BELIEVES THAT THE FUND, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE. THE FUND 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. FORM 990, PART VI, SECTION B, LINE 11B EACH YEAR, THE TRUSTEES MEET WITH THE FUND'S ACCOUNTANTS TO REVIEW THE AUDITED FINANCIAL STATEMENTS OF THE TRUST. THE FUND'S 990 IS COMPLETED USING THE FINANCIAL INFORMATION FROM THE AUDITED STATEMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'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 ORGANIZATION 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 ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE FUND 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 XI, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.