2025-08-14T15:47:14-05:00 2024-09-30 550756523 Harris Hardin & Company AC 404 Ninth Street - Suite 201 Huntington WV 25701 990 2023-10-01 556035214 Plumbers Local 521 Health & Welfare Fund PLUM 3045250331 9200 U S Route 60 Ona WV 25545 George A Kisor Trustee 3045250331 2025-08-14 1 0 X Steven P Hardin P00241090 3046975720 2023 2025-03-06 01:10:19Z X George A Kisor 137 Fifth Avenue Huntington WV 25701 3537176 0 X None X 1964 WV Provide health and welfare benefits to eligible participants. 6 4 0 0 0 0 0 0 2761539 3189687 97648 92266 0 5273 2859187 3287226 0 0 2517412 2164157 0 0 0 0 0 338684 313439 2856096 2477596 3091 809630 3096254 4221329 14253 68010 3082001 4153319 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. 0 0 2401212 Area-wide, union-negotiated, union/managment trusteed health & welfare fund. 2401212 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 3 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 0 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 Scott Knipp Trustee 1.00 X 0 3526 1565 Frank R Ferguson Trustee 1.00 X 0 0 0 James L Johnson Trustee 1.00 X 0 0 0 Jackie Wilson Trustee 1.00 X 0 0 0 Phillip S Johnson Trustee 1.00 X 0 0 0 0 96232 83170 0 0 1 0 0 Employer Contributions 525100 2879531 2879531 Member Self-Payments 525100 310156 310156 3189687 92216 92216 250000 249950 50 50 50 Refunds and Credits 525100 5273 5273 5273 3287226 3287226 0 0 2164157 2164157 122084 97677 24407 4426 4426 15832 15832 9525 9525 150554 138354 12200 2048 1024 1024 1996 1996 5416 5416 PCORI Fee 1558 1558 2477596 2401212 76384 0 -46673 345030 1516322 441777 416466 2611 2237 2353509 2286304 3096254 4221329 14253 68010 14253 68010 X 0 0 0 0 3082001 4153319 3082001 4153319 3096254 4221329 809630 261688 0 X 0 1 X 0 0 0 X 3539389 261688 261688 3277701 9525 9525 3287226 2468071 0 2468071 9525 9525 2477596 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 Trustees believe the Fund's tax returns for the fiscal years 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 The Form will be reviewed 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. Plumbers and Steamfitters Local 521 Supplemental Health Fund 9200 US Route 60 ONA WV 25545 261357279 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 Plumbers and Steamfitters Local 521 Supplemental Health Fund Q 107752 Cash