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← PLUMBERS & STEAMFITTERS LOCAL NO 521 HEALTH & WELFARE FUND

Form 990 for tax year 2024

Filed by PLUMBERS & STEAMFITTERS LOCAL NO 521 HEALTH & WELFARE FUND.

Totals

Total revenue
$3,393,666
Total expenses
$3,679,578
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$3,292,775
Investment income
$99,023
Other revenue
$1,868
Total assets, end of year
$4,136,957
Total liabilities, end of year
$181,831
Net assets or fund balances, end of year
$3,955,126
Program services expenses (Part IX)
$3,513,341
Management and general expenses
$166,237
Fundraising expenses
$0
Program service expenses (Part III)
$3,513,341

Program services were 95.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: Employer Contributions

    total $1,773,053 · related or exempt $1,773,053

  • 2b · Program service revenue: Reciprocity Contributi

    total $1,021,763 · related or exempt $1,021,763

  • 2c · Program service revenue: Member Self-Payments

    total $294,859 · related or exempt $294,859

  • 2d · Program service revenue: Supplemental Contribut

    total $203,100 · related or exempt $203,100

  • 3 · Investment income

    total $99,023 · related or exempt $99,023

  • 11a · Other revenue: Refunds and Credits

    total $1,868 · related or exempt $1,868

  • 11e · Other revenue, total

    $1,868

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $3,248,989 · program services $3,248,989

  • 11a · Fees: management

    total $109,819 · program services $87,855 · management and general $21,964

  • 11b · Fees: legal

    total $5,030 · management and general $5,030

  • 11c · Fees: accounting

    total $18,196 · management and general $18,196

  • 11f · Fees: investment management

    total $11,187 · management and general $11,187

  • 11g · Fees: other

    total $183,575 · program services $174,875 · management and general $8,700

  • 13 · Office expenses

    total $2,027 · program services $1,622 · management and general $405

  • 19 · Conferences, conventions and meetings

    total $1,572 · management and general $1,572

  • 21 · Payments to affiliates

    total $92,413 · management and general $92,413

  • 23 · Insurance

    total $5,079 · management and general $5,079

  • 24a · Other expenses: PCORI Fee

    total $1,691 · management and general $1,691

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $1,516,322 · end of year $1,580,671

  • 4 · Accounts receivable

    beginning of year $416,466 · end of year $380,195

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,237 · end of year $2,056

  • 11 · Investments: publicly traded securities

    beginning of year $2,286,304 · end of year $2,174,035

  • 17 · Accounts payable and accrued expenses

    beginning of year $68,010 · end of year $181,831

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $4,153,319 · end of year $3,955,126

Mission and programs · 2024

Mission

The purpose of the Trust Fund is to receive, preserve and invest contributions made by the employers as required by collective bargaining agreements, as well as direct employee payments, and to provide health and welfare beneftis for eligible participants.

Activities or mission (Part I)

Provide health and welfare benefits to eligible participants.

  • Area-wide, union-negotiated, union/managment trusteed health & welfare fund.

    Expenses $3,513,341

As filed on the 2024 return.

Listed in Part VII

  • George A Kisor

    Trustee

    Total calculated
    $180,542
    From this org
    $0
    From related orgs
    $95,514
    Other
    $85,028
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $0 + $95,514 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $85,028 related
    Filer's total
    $0 + $180,542 related

  • Scott Knipp

    Trustee

    Total calculated
    $13,698
    From this org
    $0
    From related orgs
    $7,267
    Other
    $6,431
    Hours/week
    1

  • Frank R Ferguson

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • James L Johnson

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Jackie Wilson

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Phillip S Johnson

    Trustee

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Bullet Industrial Services

    Contributing Employer

  • Cimco Inc

    Contributing Employer

  • Coalfield Development

    Contributing Employer

  • Collier Construction Service

    Contributing Employer

  • CR Meyer and Sons Co

    Contributing Employer

  • Dougherty Company Inc

    Contributing Employer

  • DSO Mechanical LLC

    Contributing Employer

  • Early Construction

    Contributing Employer

  • Enerfab Inc

    Contributing Employer

  • FM Sylvan Inc

    Contributing Employer

  • Global Scaffold Construction

    Contributing Employer

  • Harris Plumbing

    Contributing Employer

  • Infinity Design

    Contributing Employer

  • J&J General Maintenance

    Contributing Employer

  • Morrison's Plumbing

    Contributing Employer

  • Nitro Construction

    Contributing Employer

  • Phillip S Johnson Company

    Contributing Employer

  • Riveredge EPC Solutions

    Contributing Employer

  • RMF Rooter

    Contributing Employer

  • Shambaugh & Sons

    Contributing Employer

  • WV Heating and Plumbing

    Contributing Employer

  • WV State Pipe Trades

    Contributing Employer

Provenance

Return type
form_990
Tax year
2024
Filed
16 August 2026
IRS schema version
2024v5.5
Source object
202642289349300254

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