Nonprofit · EIN 20-2499420
OVEC-IKEC RETIREE MEDICAL TR
Tax-exempt · PIKETON, OH 45661
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,846,175 | $3,330,262 | -$1,484,087 | $22,744,072 | $0 | $22,744,072 |
| December 31, 2024 | 990 | $1,619,234 | $2,961,795 | -$1,342,561 | $24,228,159 | $0 | $24,228,159 |
| December 31, 2023 | 990 | $1,395,591 | $4,050,396 | -$2,654,805 | $25,570,720 | $0 | $25,570,720 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $1,846,175
- Net gain from sales of assets
- $789,132
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $2,955,922
- Compensation of officers, directors and key employees
- $7,055
- Salaries, compensation and benefits (total)
- $7,055
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $24,228,159
- Total assets, end of year
- $22,744,072
- Total liabilities, end of year
- $0
- Net assets, end of year
- $22,744,072
- Publicly traded securities
- $22,592,027
- Gross unrelated business income
- $1,097,733
- Gross receipts
- $6,698,293
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2004
- State of legal domicile
- OH
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 |
|---|---|---|---|
| PNC BANK | TRUSTEE Institutional trustee | 2 | $7,055 |
| JUSTIN J COOPER | DIRECTOR Trustee or director | 2 | $0 |
| PHILLIP S MCALLISTER | DIRECTOR Trustee or director | 2 | $0 |
| KASSANDRA K MARTIN | DIRECTOR Trustee or director | 2 | $0 |
| TINA L COLLINS | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM A HART | DIRECTOR Trustee or director | 2 | $0 |
| DAVID C REHKOPF | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PNC BANK | TRUSTEE Institutional trustee | 2 | $7,383 |
| JUSTIN J COOPER | DIRECTOR Trustee or director | 2 | $0 |
| PHILLIP S MCALLISTER | DIRECTOR Trustee or director | 2 | $0 |
| KASSANDRA K MARTIN | DIRECTOR Trustee or director | 2 | $0 |
| TINA L COLLINS | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM A HART | DIRECTOR Trustee or director | 2 | $0 |
| DAVID C REHKOPF | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PNC BANK | TRUSTEE (START 2/23) Institutional trustee | 2 | $4,818 |
| HUNTINGTON NATIONAL BANK | TRUSTEE (THRU 2/23) Institutional trustee | 2 | $6 |
| JUSTIN J COOPER | DIRECTOR Trustee or director | 2 | $0 |
| PHILLIP S MCALLISTER | DIRECTOR Trustee or director | 2 | $0 |
| KASSANDRA K MARTIN | DIRECTOR Trustee or director | 2 | $0 |
| TINA L COLLINS | DIRECTOR Trustee or director | 2 | $0 |
| WILLIAM A HART | DIRECTOR Trustee or director | 2 | $0 |
| DAVID C REHKOPF | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 3932 US ROUTE 23, PIKETON, OH 45661-0000
- In care of
- % HUNTINGTON NATIONAL BANK
- Principal officer (990 for 2025)
- KASSANDRA K MARTIN, 3932 US ROUTE 23, PIKETON, OH 45661
- Signed the 990
- KASSANDRA K MARTIN, DIRECTOR
- Phone
- (740) 289-7200
- Return prepared by
- SIKICH LLC
Mission
THE PURPOSE OF THE TRUST IS TO RECEIVE AND HOLD PAYMENTS FOR THE PROVISION OF MEDICAL BENEFITS UNDER THE PLAN(S) ESTABLISHED FOR CURRENT AND FUTURE RETIREES OF OHIO VALLEY ELECTRIC CORP AND INDIANA-KENTUCKY ELECTRIC CORP (OTHER THAN THOSE COVERED BY CERTAIN COLLECTIVE BARGAINING AGREEMENTS) AND THEIR DEPENDENTS.
Program accomplishments
- THE TRUST CONTINUES TO HOLD, INVEST, REINVEST ITS ASSETS TO ACCUMULATE AMOUNTS THAT WILL BE USED TO PROVIDE MEDICAL BENEFITS FOR CURRENT AND RETIRED EMPLOYEES (AND THEIR DEPENDENTS) OF OHIO VALLEY ELECTRIC CORP AND INDIANA-KENTUCKY ELECTRIC CORP OTHER THAN THOSE COVERED BY CERTAIN COLLECTIVE BARGAINING AGREEMENTS.
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
- 20-2499420
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $22,744,072
- Income (IRS master file)
- $6,698,293
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,846,175 | $3,330,262 | $22,744,072 | XML |
| 990 | December 2024 | $1,619,234 | $2,961,795 | $24,228,159 | IRS |
| 990 | December 2023 | $1,395,591 | $4,050,396 | $25,570,720 | XML |
| 990 | December 2022 | $1,641,055 | $1,936,763 | $28,225,525 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 20-2499420).
Questions about OVEC-IKEC RETIREE MEDICAL TR
- What is the EIN of OVEC-IKEC RETIREE MEDICAL TR?
- The employer identification number (EIN) of OVEC-IKEC RETIREE MEDICAL TR is 20-2499420.
- Is OVEC-IKEC RETIREE MEDICAL TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2006.
- Are donations to OVEC-IKEC RETIREE MEDICAL TR tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OVEC-IKEC RETIREE MEDICAL 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 OVEC-IKEC RETIREE MEDICAL 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 OVEC-IKEC RETIREE MEDICAL 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 OVEC-IKEC RETIREE MEDICAL TR?
- The 990 for the year ended December 31, 2025 names KASSANDRA K MARTIN.
- Who are the officers and directors of OVEC-IKEC RETIREE MEDICAL TR?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $7,055 (PNC BANK, TRUSTEE).
- How much revenue does OVEC-IKEC RETIREE MEDICAL TR have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,846,175, expenses of $3,330,262 and total assets of $22,744,072 at year end.
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