Form 990 for tax year 2023
Filed by KALAMAZOO STEAMFITTERS & PIPEFITTER S LOCAL 357 HEALTH & WELFARE FUND.
Totals
- Total revenue
- $15,087,417
- Total expenses
- $13,552,316
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $14,554,566
- Investment income
- $529,954
- Other revenue
- $2,897
- Total assets, end of year
- $21,927,603
- Total liabilities, end of year
- $7,566,300
- Net assets or fund balances, end of year
- $14,361,303
- Program services expenses (Part IX)
- $12,729,830
- Management and general expenses
- $822,486
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 93.9% 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 $13,275,150 · related or exempt $13,275,150
-
2b · Program service revenue: PARTICIPANT CONTRIBUTIONS
total $1,279,416 · related or exempt $1,279,416
-
3 · Investment income
total $495,309 · excluded $495,309
-
7a · Gross sales of assets other than inventory
securities $1,843,165
-
7b · Less cost or other basis and sales expenses
securities $1,808,520
-
7c · Gain or loss
securities $34,645
-
7d · Net gain or loss
total $34,645 · excluded $34,645
-
11a · Other revenue: CLASS ACTION SETTLEMENT
total $1,628 · related or exempt $1,628
-
11b · Other revenue: MISCELLANEOUS INCOME
total $1,201 · related or exempt $1,201
-
11c · Other revenue: STOP LOSS REFUNDS
total $68 · related or exempt $68
-
11e · Other revenue, total
$2,897
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $12,724,232 · program services $12,724,232
-
5 · Compensation of officers, directors and key employees
total $7,307 · program services $5,598 · management and general $1,709
-
9 · Other employee benefits
total $808 · management and general $808
-
10 · Payroll taxes
total $12,223 · management and general $12,223
-
11a · Fees: management
total $509,639 · management and general $509,639
-
11b · Fees: legal
total $100,272 · management and general $100,272
-
11c · Fees: accounting
total $35,158 · management and general $35,158
-
11f · Fees: investment management
total $24,879 · management and general $24,879
-
11g · Fees: other
total $63,300 · management and general $63,300
-
13 · Office expenses
total $18,671 · management and general $18,671
-
14 · Information technology
total $1,350 · management and general $1,350
-
17 · Travel
total $1,715 · management and general $1,715
-
23 · Insurance
total $2,747 · management and general $2,747
-
24a · Other expenses: WAGE REIMBURSEMENTS LOCAL
total $42,951 · management and general $42,951
-
24b · Other expenses: PATIENT CENTERED OUTCOME
total $4,071 · management and general $4,071
-
24c · Other expenses: TIC REPORTING SYSTEM
total $2,363 · management and general $2,363
-
24d · Other expenses: UARS
total $630 · management and general $630
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,527,790 · end of year $2,781,075
-
2 · Savings and temporary cash investments
beginning of year $27,561 · end of year $42,969
-
4 · Accounts receivable
beginning of year $2,044,604 · end of year $1,504,490
-
9 · Prepaid expenses and deferred charges
beginning of year $91,347 · end of year $128,588
-
11 · Investments: publicly traded securities
beginning of year $15,356,873 · end of year $17,470,481
-
17 · Accounts payable and accrued expenses
beginning of year $1,211,510 · end of year $924,300
-
25 · Other liabilities
beginning of year $7,336,000 · end of year $6,642,000
-
27 · Net assets without donor restrictions
beginning of year $10,500,665 · end of year $14,361,303
Mission and programs · 2023
Mission
THE KALAMAZOO PLUMBERS AND PIPEFITTERS LOCAL NO. 357 HEALTH AND WELFARE FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS AND BENEFICIARIES UNDER A MULTIEMPLOYER COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE KALAMAZOO PLUMBERS, STEAMFITTERS, AND PIPEFITTERS LOCAL UNION NO. 357, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
-
THE KALAMAZOO PLUMBERS AND PIPEFITTERS LOCAL NO. 357 HEALTH AND WELFARE FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS AND BENEFICIARIES UNDER A MULTIEMPLOYER COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE KALAMAZOO PLUMBERS, STEAMFITTERS, AND PIPEFITTERS LOCAL UNION NO. 357, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Robert V Gulbranson JrROBERT V GULBRANSON JR
TRUSTEE
- Total calculated
- $180,780
- From this org
- $0
- From related orgs
- $113,877
- Other
- $66,903
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $113,877 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $66,903 related
- Nontaxable benefits
- not reported
- Filer's total
- not reported + $180,780 related
-
Benjamin SnapeBENJAMIN SNAPE
TRUSTEE
- Total calculated
- $2,938
- From this org
- $2,915
- From related orgs
- $0
- Other
- $23
- Hours/week
- 1
-
Ryan FordRYAN FORD
TRUSTEE
- Total calculated
- $2,868
- From this org
- $2,855
- From related orgs
- $0
- Other
- $13
- Hours/week
- 1
-
Frank NykampFRANK NYKAMP
CHAIRMAN
- Total calculated
- $1,501
- From this org
- $1,478
- From related orgs
- $0
- Other
- $23
- Hours/week
- 1
-
Amy JonesAMY JONES
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Steve RingerSTEVE RINGER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Derek RoweDEREK ROWE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Kevin WaterstradtKEVIN WATERSTRADT
SECRETARY
- 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.
-
UNITED ASSOCIATION OF JOURNEYMEN LOCAL UNION NO 357
501C5 · UNION · MI
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 9 April 2025
- IRS schema version
- 2023v6.0
- Source object
- 202501049349301045
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