2025-05-14T15:43:58-05:00 2024-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 300 TICE BOULEVARD SUITE 315 WOODCLIFF LAKE NJ 07677 990 2023-07-01 510199738 UNIFORMED FIRE OFFICERS ASSOC RET FIRE OFFS FAMILY PROTECTION PLAN UNIF 2123768400 125 MAIDEN LANE 6 FLOOR NEW YORK NY 10038 THOMAS REILLY TREASURER 2123768400 2025-05-14 1 1 GARRETT M HIGGINS P00543209 2017129800 2025-05-14 2023 2025-03-06 01:10:19Z JAMES BROSI-CHAIRMAN 125 MAIDEN LANE 6 FLOOR NEW YORK NY 10038 46480809 0 X UFOA.ORG X 1976 NY PROVIDE BENEFITS TO NYC RETIRED FIRE OFFICERS, THEIR SPOUSES AND ELIGIBLE DEPENDENTS. 8 0 0 0 0 0 0 0 19001835 16540475 634312 1319131 0 0 19636147 17859606 0 0 13475162 16423803 220187 50080 0 0 0 851877 985233 14547226 17459116 5088921 400490 36501408 36180440 1972046 1155594 34529362 35024846 X THE PLAN PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES COVERED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE UNIFORMED FIRE OFFICERS ASSOCIATION, LOCAL 854, I.A.F.F., AFL-CIO (THE "UFOA") AND THE CITY OF NEW YORK (THE "CITY"). COVERED PARTICIPANTS ARE ALL RETIRED EMPLOYEES OF THE NEW YORK CITY FIRE DEPARTMENT REPRESENTED BY THE UFOA. ADDITIONALLY, THE PLAN ALSO PROVIDES BENEFITS TO PARTICIPANTS' SPOUSES AND ELIGIBLE DEPENDENTS, AS WELL AS LINE OF DUTY BENEFICIARIES. THE PLAN IS CONSIDERED A "GOVERNMENTAL PLAN", AND IS EXCLUDED FROM TITLE I OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 ("ERISA"). PRIOR TO RETIREMENT, MEMBERS, THEIR SPOUSES, AND ELIGIBLE DEPENDENTS, ARE PROVIDED HEALTH AND WELFARE BENEFITS BY THE UNIFORMED FIRE OFFICERS ASSOCIATION FAMILY PROTECTION PLAN (THE "FPP"). ALL BENEFITS TERMINATE UPON THE DEATH OF ACTIVE AND RETIRED MEMBERS. 0 0 TO PROVIDE PRESCIPTION DRUG, DENTAL, OPTICAL, HEARING AIDS, LIFE INSURANCE AND DEATH BENIFITS TO APPROXIMATELY 4800 RETIRED UNIFORMED FIRE OFFICERS OF THE NEW YORK CITY FIRE DEPARTMENT AND THEIR DEPENDANTS AND BENEFICIARIES. 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 1 0 0 1 2 0 0 0 0 0 0 0 0 0 0 X 8 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X X THOMAS REILLY TREASURER 2123768400 125 MAIDEN LANE 6 FLOOR NEW YORK NY 10038 JAMES MCCARTHY CHAIRMAN- THRU 9/1/23 2.50 51.50 X X 0 78344 6268 JAMES BROSI CHAIRMAN 2.50 46.50 X X 0 103339 8267 GEORGE FARINACCI VICE-CHAIRMAN- THRU 9/1/23 2.50 51.50 X X 0 65386 5231 CHRISTOPHER JENSEN VICE CHAIRMAN 2.50 46.50 X X 0 97117 7769 THOMAS REILLY TREASURER 2.50 44.50 X X 0 96859 7749 MICHAEL ZOFCHAK TREASURER- THRU 9/1/23 2.50 51.50 X X 0 70419 5634 LIAM GUILFOYLE TRUSTEE - THRU 9/1/23 2.50 46.50 X 0 97117 7769 JASON RIGOLI FINANCIAL SECRETARY 2.50 44.50 X X 0 96859 7749 SEAN MICHAEL TRUSTEE 2.50 51.50 X 0 93924 7514 MICHAEL TRACEY RECORDING SECRETARY 2.50 51.50 X X 0 33431 2674 JOSEPH CAMASTRO TRUSTEE 2.50 46.50 X 0 32751 2620 BRIAN CONCANNON TRUSTEE 2.50 46.50 X 0 31731 2538 BRIAN V HARVEY PLAN ADMINISTRATOR 20.00 20.00 X 0 131873 10550 0 1029150 82332 0 0 0 0 0 CONTRIBUTIONS BY NYC 525100 7754749 7754749 MEDICARE PART D SUBSIDY 525100 4748026 4748026 EMPLOYEE PREMIUM CONTRIBUTIONS 525100 3668400 3668400 CONTRIBUTIONS FROM C.O.B.R.A. 525100 369300 369300 16540475 1311068 1311068 28629266 28621203 8063 8063 8063 17859606 16540475 0 1319131 16423803 36800 13280 18000 29750 18000 7819 14923 38305 3076 1698 ADMINISTRATIVE EXPENSES 650504 ADMINISTRATIVE OVERHEAD 165943 AFFORDABLE CARE ACT FEE 37215 17459116 2500597 1497797 4855612 8333206 651862 655047 25581651 22175511 2911686 3518879 36501408 36180440 82300 170659 304335 0 1585411 984935 1972046 1155594 X 34529362 35024846 34529362 35024846 36501408 36180440 400490 94994 0 X 0 1 X 0 0 0 ACCRUED INTEREST 263603 REBATES AND OTHER RECEIVABLES 3219713 DUE FROM RELATED ENTITY 35563 3518879 HEALTH CLAIMS INCURRED AND NOT REPORTED 984935 984935 X 17954600 94994 94994 17859606 0 17859606 17459116 0 17459116 0 17459116 PART X, LINE 2: THE PLAN RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE PLAN HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE PLAN IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO JUNE 30, 2021. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION RECIEVES A ELECTRONIC COPY OF THE 990. THE TREASURER REVIEWS THE 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12 OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES MUST ANNUALLY ADHERE TO THE NYC ETHICS LAW AS ADMINISTERED BY THE NYC CONFLICT OF INTEREST BOARD, WHICH BINDS THEM AS PUBLIC SERVANTS. FORM 990, PART VI, SECTION B, LINE 15 TRUSTEES ARE NOT COMPENSATED BY THE FUND. ALL EMPLOYEE COMPENSATION IS APPROVED BY THE TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND THE FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IT IS POSTED ON THE IRS WEBSITE, GUIDESTAR.ORG, AND OTHER SIMILIAR TYPES OF WEBSITES. IN ADDITION, INTERESTED PARTIES CAN ALSO CONTACT THE CHAIRMAN AT 125 MAIDEN LANE, 6TH FLOOR, NEW YORK, NY 10038. ANNUITY FUND - UFOA 125 MAIDEN LN NEW YORK NY 10038 112559669 BENEFIT NY 401A UFOA 0 INTERNATIONAL ASSOC OF FIREFIGHTERS (UFOA) 125 MAIDEN LN NEW YORK NY 10038 131921165 UNION NY 501(C)(5) N/A 0 NEW YORK CITY BRAVEST SCHOL FUND 125 MAIDEN LN NEW YORK NY 10038 134055458 CHARITY NY 501(C)(3) LINE 7 UFOA 0 UNIF FIRE OFFICERS ASSN PAC FUND 125 MAIDEN LN NEW YORK NY 10038 010686930 POLITICAL NY 527 UFOA 0 UFOA REALTY HOLDING INC 125 MAIDEN LN NEW YORK NY 10038 471346357 RE HOLDING NY 501(C)(2) UFOA 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0