Nonprofit · EIN 20-0367488
SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR
Tax-exempt · ONA, WV 25545
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,590,433 | $3,091,608 | $498,825 | $8,494,257 | $386,110 | $8,108,147 |
| December 31, 2024 | 990 | $3,633,104 | $3,013,519 | $619,585 | $7,764,048 | $230,288 | $7,533,760 |
| December 31, 2023 | 990 | $3,673,711 | $3,083,128 | $590,583 | $7,122,440 | $256,114 | $6,866,326 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,241,921
- Investment income
- $348,512
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $2,749,787
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $833
- Accounting fees
- $11,500
Balance sheet and other
- Total assets, start of year
- $7,764,048
- Total assets, end of year
- $8,494,257
- Total liabilities, end of year
- $386,110
- Net assets, end of year
- $8,108,147
- Publicly traded securities
- $4,513,256
- Net assets without donor restrictions
- $8,108,147
- Gross receipts
- $3,590,433
- Employees
- 0
- Volunteers
- 9
- Year formed
- 2003
- State of legal domicile
- WV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY MUSICK | TRUSTEE Trustee or director | 5 | $0 |
| CAROLINE THOMAS | TRUSTEE Trustee or director | 5 | $0 |
| DAN WOLFE | TRUSTEE Trustee or director | 5 | $0 |
| ROY SMITH | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JAMES CRUM | SECRETARY Trustee or director, Officer | 5 | $0 |
| RON HAEBERLE | VICE CHAIRMAN Trustee or director, Officer | 5 | $0 |
| DARRELL SMITH | TRUSTEE Trustee or director | 5 | $0 |
| GARY SIMPSON | TRUSTEE Trustee or director | 5 | $0 |
| ROGER CHAPMAN | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY MUSICK | TRUSTEE Trustee or director | 5 | $0 |
| CAROLINE THOMAS | TRUSTEE Trustee or director | 5 | $0 |
| DAN WOLFE | TRUSTEE Trustee or director | 5 | $0 |
| ROY SMITH | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JAMES CRUM | SECRETARY Trustee or director, Officer | 5 | $0 |
| RON HAEBERLE | VICE CHAIRMAN Trustee or director, Officer | 5 | $0 |
| RUTH STOUT | TRUSTEE Trustee or director | 5 | $0 |
| DARRELL SMITH | TRUSTEE Trustee or director | 5 | $0 |
| GARY SIMPSON | TRUSTEE Trustee or director | 5 | $0 |
| ROGER CHAPMAN | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY MUSICK | TRUSTEE Trustee or director | 5 | $0 |
| CAROLINE THOMAS | TREASURER Trustee or director, Officer | 5 | $0 |
| DAN WOLFE | TRUSTEE Trustee or director | 5 | $0 |
| MARY RANSBOTTOM | TRUSTEE Trustee or director | 5 | $0 |
| THOMAS LEMKE | TRUSTEE Trustee or director | 5 | $0 |
| JAMES CRUM | SECRETARY Trustee or director, Officer | 5 | $0 |
| RON HAEBERLE | VICE CHAIRMAN Trustee or director, Officer | 5 | $0 |
| RUTH STOUT | TRUSTEE Trustee or director | 5 | $0 |
| DARRELL SMITH | TRUSTEE Trustee or director | 5 | $0 |
| GARY SIMPSON | TRUSTEE Trustee or director | 5 | $0 |
| ROGER CHAPMAN | TRUSTEE Trustee or director | 5 | $0 |
| ROY SMITH | CHAIRMAN OF THE BOARD Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 9200 US ROUTE 60, ONA, WV 25545-7417
- In care of
- % AMERICAN BENEFIT CORP
- Principal officer (990 for 2025)
- ROY SMITH, 160 WILLOUGHBY AVENUE, HUNTINGTON, WV 25705
- Signed the 990
- ROY SMITH, PRESIDENT OF THE BOARD
- Phone
- (304) 525-0331
- Return prepared by
- GRAY GRIFFITH & MAYS AC
Mission
VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE.
Program accomplishments
- VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE.Expenses $2,755,787 · revenue $3,241,921
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-0367488
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $8,494,257
- Income (IRS master file)
- $3,590,433
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,590,433 | $3,091,608 | $8,494,257 | XML |
| 990 | December 2024 | $3,633,104 | $3,013,519 | $7,764,048 | IRS |
| 990 | December 2023 | $3,673,711 | $3,083,128 | $7,122,440 | XML |
| 990 | December 2022 | $3,479,010 | $3,195,905 | $6,325,446 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-0367488).
Questions about SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR
- What is the EIN of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR?
- The employer identification number (EIN) of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR is 20-0367488.
- Is SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2004.
- Are donations to SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR?
- The 990 for the year ended December 31, 2025 names ROY SMITH.
- Who are the officers and directors of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,590,433, expenses of $3,091,608 and total assets of $8,494,257 at year end.
Other nonprofits in ONA
- 4TH DISTRICT IBEW HEALTH FUND EIN 31-6068797 · last filed 990 for 2025
- IRON WORKERS LOCAL 549 & 550 MEDICAL & BENEFIT FUND EIN 51-0168650 · last filed 990 for 2025
- WEST VIRGINIA PLUMBERS AND STEAMFITTERS TRUST FUND EIN 55-6025364 · last filed 990 for 2025
- WV - OH SUPPLEMENTAL HEALTH PLAN EIN 30-0002072 · last filed 990 for 2024
- IBEW LOCAL 317 SUPPLEMENTAL HEALTH BENEFIT & TRUST FUND EIN 55-0751125 · last filed 990 for 2025
- IBEW LOCAL UNION 575 RETIREE HEALTH BENEFIT FUND PLAN AND TRUST EIN 31-1444185 · last filed 990 for 2024
- IBEW LOCAL 596 VACATION FUND EIN 55-0776922 · last filed 990 for 2025
- PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND EIN 26-1357279 · last filed 990 for 2025
All nonprofits in ONA · West Virginia · Mutual and membership benefit