2025-08-11T16:43:14-05:00 2024-09-30 550756523 Harris Hardin & Company AC 404 Ninth Street - Suite 201 Huntington WV 25701 990 2023-10-01 261357279 Plumbers and Steamfitters Local 521 Supplemental Health Fund PLUM 3045250331 9200 U S Route 60 Ona WV 25545 George A Kisor Trustee 3045250331 2025-07-15 1 0 X Steven P Hardin CPA P00241090 3046975720 2023 2025-03-06 01:10:19Z X X George A Kisor 137 Fifth Avenue Huntington WV 25701 264667 0 X N/A X 2006 WV Provide a subsidy for the cost of benefits for eligible participants of the H & W Fund. 6 4 0 0 0 0 0 0 254904 223130 33857 41537 0 0 288761 264667 0 0 98594 107752 0 0 0 0 0 39243 36396 137837 144148 150924 120519 1418935 1657614 30385 3631 1388550 1653983 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. 0 0 110891 Area-wide, union-management trusteed supplemental health and welfare fund. 110891 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X American Benefit Corporation 3045250331 9200 U S Route 60 Ona WV 25545 George A Kisor Trustee 1.00 X 0 92706 81605 Frank R Ferguson Trustee 1.00 X 0 0 0 Jackie Wilson Trustee 1.00 X 0 0 0 James L Johnson Trustee 1.00 X 0 0 0 Phillip S Johnson Trustee 1.00 X 0 0 0 Scott Knipp Trustee 1.00 X 0 3526 1565 0 96232 83170 0 0 1 0 0 Employer Contributions 525100 223130 223130 223130 41537 41537 264667 264667 0 0 107752 107752 15600 3120 12480 1812 1812 11280 11280 5511 5511 37 19 18 2156 2156 144148 110891 33257 0 233131 271822 121583 161939 16027 31177 1043 785 1046705 1191632 446 259 1418935 1657614 30385 3631 30385 3631 X 0 0 0 0 1388550 1653983 1388550 1653983 1418935 1657614 120519 144914 0 X 0 1 X 0 0 0 X 404070 144914 144914 259156 5511 5511 264667 138637 0 138637 5511 5511 144148 Part X, Line 2: FASB ASC 740-10 clarifies the accounting and provides guidance for uncertainty in income taxes recognized in an entity's financial statements. It prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken, in a tax return. FASB ASC 740-10-50-15 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. A plan's exempt status is a tax position that may be subject to uncertainty. There were no penalties or interest recognized in the Statement of Net Assets or in the Statement of Changes in Net Assets. Management does not believe its financial statements include any uncertain tax positions. The Fund's tax returns for the years 2021, 2022, 2023, and 2024 remain subject to examination by major tax jurisdictions. 0 0 0 George A Kisor Trustee 0 92706 0 0 0 0 0 0 0 81605 0 174311 0 0 Form 990, Part VI, Section A, line 7a Three trustees are designated by the Plumbers and Steamfitters Local Union No. 521. Three trustees are designated by the Huntington Plumbing-Heating-Cooling Contractors Association. Form 990, Part VI, Section B, line 11b A review will be conducted by one trustee. Form 990, Part VI, Section B, line 12c Annually, each trustee reviews the written conflict of interest policy and attests that he/she has no conflict of interest. Form 990, Part VI, Section C, line 19 It is not the policy of the Fund to make any items public. Upon request, such items will be provided to the participants of the Fund, contributing employers and governmental agencies. Form 990, Part B Return was amended to provide updated address. Plumbers Local 521 Health & Welfare Fund 9200 US Route 60 Ona WV 25545 556035214 0 United Association of Plumbers and Pipefitters Local 521 137 Fifth Avenue Huntington WV 25701 550380882 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 Plumbers Local 521 Health & Welfare Fund P 107752 Cash