Form 990 for tax year 2023
Filed by PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND.
What the amendment changed
Compared with the return it replaced , filed 15 July 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Listed only on the earlier return
- Philip S Johnson
Listed only on the later return
- Phillip S Johnson
Totals
- Total revenue
- $264,667
- Total expenses
- $144,148
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $223,130
- Investment income
- $41,537
- Other revenue
- $0
- Total assets, end of year
- $1,657,614
- Total liabilities, end of year
- $3,631
- Net assets or fund balances, end of year
- $1,653,983
- Program services expenses (Part IX)
- $110,891
- Management and general expenses
- $33,257
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $110,891
Program services were 76.9% 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 $223,130 · related or exempt $223,130
-
3 · Investment income
total $41,537 · related or exempt $41,537
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $107,752 · program services $107,752
-
11a · Fees: management
total $15,600 · program services $3,120 · management and general $12,480
-
11b · Fees: legal
total $1,812 · management and general $1,812
-
11c · Fees: accounting
total $11,280 · management and general $11,280
-
11f · Fees: investment management
total $5,511 · management and general $5,511
-
13 · Office expenses
total $37 · program services $19 · management and general $18
-
23 · Insurance
total $2,156 · management and general $2,156
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $233,131 · end of year $271,822
-
2 · Savings and temporary cash investments
beginning of year $121,583 · end of year $161,939
-
4 · Accounts receivable
beginning of year $16,027 · end of year $31,177
-
9 · Prepaid expenses and deferred charges
beginning of year $1,043 · end of year $785
-
11 · Investments: publicly traded securities
beginning of year $1,046,705 · end of year $1,191,632
-
15 · Other assets
beginning of year $446 · end of year $259
-
17 · Accounts payable and accrued expenses
beginning of year $30,385 · end of year $3,631
-
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 $1,388,550 · end of year $1,653,983
Mission and programs · 2023
Mission
The purpose is to receive, preserve and invest contributions by the employers required by collective bargaining agreements and to provide a subsidy for the cost of benefits for eligible participants of the Local Union 521 H & W Fund.
Activities or mission (Part I)
Provide a subsidy for the cost of benefits for eligible participants of the H & W Fund.
-
Area-wide, union-management trusteed supplemental health and welfare fund.
Expenses $110,891
As filed on the 2023 return.
Listed in Part VII
-
George A Kisor
Trustee
- Total calculated
- $174,311
- From this org
- $0
- From related orgs
- $92,706
- Other
- $81,605
- Hours/week
- 1
Schedule J breakdown matched by us
- Base
- $0 + $92,706 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0 + $81,605 related
- Filer's total
- $0 + $174,311 related
-
Frank R Ferguson
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Jackie Wilson
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
James L Johnson
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Phillip S Johnson
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Scott Knipp
Trustee
- Total calculated
- $5,091
- From this org
- $0
- From related orgs
- $3,526
- Other
- $1,565
- 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.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 15 July 2025
- IRS schema version
- 2023v6.0
- Source object
- 202532239349302603
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