2023-11-12T11:38:51-06:00 2022-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-01-01 133122838 32BJ NORTH LEGAL SERVICES FUND % DEANNE RODNEY 32BJ 2125392778 25 WEST 18TH STREET NEW YORK NY 10011 WILLIAM SCHUR TRUSTEE/Secretary 2125392778 2023-11-10 true WILLIAM SCHUR 999009999 RICHARD RUVELSON P00234075 3012726000 2 2022 2023-04-26 12:10:37Z WILLIAM SCHUR 25 WEST 18TH STREET NEW YORK NY 10011 294693 false X WWW.32BJFUNDS.ORG X 1982 NY ESTABLISHED TO PROVIDE LEGAL SERVICES TO ELIGIBLE MEMBERS OF LOCAL 32BJ AND THEIR ELIGIBLE DEPENDENTS. ESTABLISHED BY A COLLECTIVE-BARGAINING AGREEMENT. 4 0 0 0 0 0 0 0 280243 282958 2625 11149 839 586 283707 294693 0 0 101506 68464 0 0 0 0 0 81295 62222 182801 130686 100906 164007 623312 755925 52489 50325 570823 705600 TO PROVIDE LEGAL BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS THAT ARE COVERED BY COLLECTIVE-BARGAINING AGREEMENTS WITH SEIU LOCAL 32BJ OR OTHER WRITTEN AGREEMENTS WITH THE FUND'S BOARD OF TRUSTEES. false false LEGAL SERVICES - THE FUND PROVIDES VARIOUS LEGAL SERVICES TO APPROXIMATELY 2,586 MEMBERS. false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 1 0 true 0 false false false false false false false false X 4 0 true false false false false true false true true false false true true true true true true false false false X DEANNE RODNEY 2123883296 25 WEST 18TH STREET NEW YORK NY 10011 Elizabeth Baker Trustee 0.5 39.5 X 0 173968 60060 Shirley Aldebol Trustee/Chair 0.5 39.5 X X 0 169938 63927 ELAINE POMMELLS DIRECTOR OF FINANCE 0.16 0.62 X 1279 0 199 PETER GOLDBERGER EXECUTIVE DIRECTOR 0.07 1.59 X 1149 0 147 STEVE JENKINS DEPUTY EXECUTIVE DIRECTOR 0.03 0.95 X 389 0 56 WILLIAM SCHUR TRUSTEE/SECRETARY 0.5 39.5 X X 0 0 0 RICHARD BERGER TRUSTEE 0.5 39.5 X 0 0 0 2817 343906 124389 0 false true true 0 0 EMPLOYERS' CONTRIBUTIONS 525100 282958 282958 282958 11149 11149 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 INTEREST & ASSESSMENT - PR AUDITS 900099 586 586 586 294693 283544 11149 0 0 0 68464 0 0 0 0 0 0 0 4901 10000 0 0 0 788 0 3846 20 0 0 0 0 17 0 0 449 3732 ALLOCATED ADMIN SERVICES 29079 MEMBER COMPLIANCE PUBLICATIONS 9390 130686 0 0 144564 198633 0 0 29553 26390 0 0 0 0 0 0 0 0 0 1971 5729 5585 92 144 449103 528787 0 0 0 0 0 0 0 0 623312 755925 12722 19016 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39767 31309 52489 50325 X 0 0 0 0 570823 705600 570823 705600 623312 755925 164007 -29230 X false true X true false 5729 5585 144 144 0 DUE TO AFFILIATES 31309 31309 X 265463 -29230 -29230 294693 294693 130686 130686 130686 PART X, LINE 2 - FIN 48 FOOTNOTE: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE AN INCOME TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN BY THE PLAN AND CONCLUDED THAT AS OF DECEMBER 31, 2022, and 2021 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. IN ADDITION, THERE HAVE BEEN NO TAX RELATED INTEREST OR PENALTIES FOR THE PERIOD PRESENTED IN THESE FINANCIAL STATEMENTS. false false false PETER GOLDBERGER EXECUTIVE DIRECTOR 1149 0 0 0 0 0 69 0 78 0 1296 0 0 0 ELAINE POMMELLS DIRECTOR OF FINANCE 1279 0 0 0 0 0 85 0 114 0 1478 0 0 0 STEVE JENKINS DEPUTY EXECUTIVE DIRECTOR 389 0 0 0 0 0 25 0 31 0 445 0 0 0 Shirley Aldebol Trustee/Chair 0 159538 0 0 0 10400 0 40137 0 23790 0 233865 0 0 Elizabeth Baker Trustee 0 171955 0 0 0 2013 0 36105 0 23955 0 234028 0 0 PART II - COMPENSATION FROM UNRELATED ORGANIZATION: BUILDING SERVICE 32BJ LEGAL FUND PAYS COMPENSATION TO PETER GOLDBERGER FOR HIS SERVICES AS EXECUTIVE DIRECTOR, ELAINE POMMELLS FOR HER SERVICES AS DIRECTOR OF FINANCE AND STEVE JENKINS FOR HIS SERVICES AS DEPUTY EXECUTIVE DIRECTOR; OF WHICH A PORTION OF THEIR TIME IS ALLOCATED FOR SUCH SERVICES PERFORMED FOR 32BJ NORTH LEGAL SERVICES FUND. PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIPS: SHIRLEY ALDEBOL AND ELIZABETH BAKER HAVE A BUSINESS RELATIONSHIP THROUGH SERVICE EMPLOYEES INTERNATIONAL UNION LOCAL 32BJ. PART VI, SECTION A, LINE 7A - ELECTION OR APPOINTMENT OF BOARD MEMBERS: IF A UNION TRUSTEE VACANCY ARISES, THE FUND'S TRUST AGREEMENT PROVIDES THAT SERVICE EMPLOYEES INTERNATIONAL UNION LOCAL 32BJ HAS THE POWER TO APPOINT A SUCCESSOR UNION TRUSTEE FOR THE FUND. IF AN EMPLOYER TRUSTEE VACANCY ARISES, THE ASSOCIATION THAT APPOINTED THE PREDECESSOR TRUSTEE HAS THE POWER TO APPOINT A SUCCESSOR EMPLOYER TRUSTEE FOR THE FUND. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: THE FORM 990 IS REVIEWED BY THE FUND'S ACCOUNTING DEPARTMENT. THE FINAL FORM 990 IS THEN PROVIDED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE: THE FUND IS SUBJECT TO THE REQUIREMENTS OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT, AS AMENDED ("ERISA") AND THE FIDUCIARY STANDARDS OF ERISA, INCLUDING THE PROHIBITED TRANSACTIONS PROVISIONS. THIS CONSTITUTES THE FUND'S CONFLICT OF INTEREST POLICY AND THE BOARD OF TRUSTEES MONITORS AND ENFORCES COMPLIANCE WITH THOSE PROVISIONS AS REQUIRED BY ERISA AND WITH THE ASSISTANCE OF THE FUND'S PROFESSIONALS. PART VI, SECTION C, LINE 19 - GOVERNING DOCUMENTS, POLICIES & FINANCIALS: THE FUND MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS, BENEFICIARIES, THE SPONSORING UNION, AND CONTRIBUTING EMPLOYERS AS REQUIRED BY ERISA. ERISA DOES NOT REQUIRE THAT THE FUND MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC AND THE FUND DOES NOT DO SO. PART XII, LINE 2C - AUDIT OVERSIGHT AND SELECTION PROCESS: THE BOARD OF TRUSTEES ARE RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT OF THE FUND'S FINANCIAL STATEMENTS. THE INDEPENDENT ACCOUNTANT REPORTS ON THE AUDIT OF THE FINANCIAL STATEMENTS AT THE QUARTERLY MEETINGS OF THE BOARD OF TRUSTEES. 32BJ NORTH HEALTH FUND 25 west 18th street new york NY 10011 131699839 HEALTH FUND NY 501(C)(9) N/A false 32BJ NORTH PENSION FUND 25 west 18th street new york NY 10011 131819138 PENSION FUND NY 401(A) N/A false seiu local 32bj 25 west 18th street new york NY 10011 130535740 labor org NY 501(c)(5) N/A false BOILER SERVICE MAINT & REPAIR EMPLOYERS 50 BROADWAY STE 125 NEW YORK NY 10004 136275137 association NY 501(C)(6) N/A false BOARD OF TRUSTEES 32BJ NORTH LEGAL SVCS 25 WEST 18TH STREET NEW YORK NY 10011 PLAN SPONSOR NY NA false HIGHBRIDGE COMMUNITY HDFC N/A AMALGAMATED HOUSING CORP NA Building Management Assoc NA Firstservice Residential NA Garthchester Realty Ltd NA Kraus Management Inc na Nelson Management Group Ltd NA Phipps Houses Services Inc NA Reliant Realty Services Inc NA Wavecrest Management Co NA METRO MANAGEMENT DEVELOPMENT NA PRESTIGE MANAGEMENT INC NA HIGHBRIDGE COMMUNITY HDFC NA C & C Apartment Management LLC NA RY MANAGEMENT COMPANY NA AKAM Associates Inc na WinnResidential NY LLC NA false false false false false false false false false false false false true true true false false true PART II AND PART IV - CONTRIBUTING EMPLOYERS: BASED ON THE NUMEROUS VOLUME OF CONTRIBUTING EMPLOYERS TO THE LEGAL FUND, THE FUND IS DISCLOSING THOSE THAT CONTRIBUTED GREATER THAN 1.50% OF ALL CONTRIBUTIONS TO THE FUND. THE FUND WILL MAKE AVAILABLE UPON REQUEST, THE LIST OF ALL OTHER CONTRIBUTORS TO THE FUND. PER SCHEDULE INSTRUCTIONS, ONLY THE CONTRIBUTING EMPLOYERS NAME IS REQUIRED FOR DISCLOSURE ON THIS RETURN.