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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 22-3789539

UAW LOCAL 2326 HEALTH & WELFARE FUND

Also known as ACOSTA SERGIO TTEE

Tax-exempt · WEST TRENTON, NJ 08628

Financials

$14.5M$15M2023$15.2M$15.7M2024$15.5M$19.6M2025
Revenue Expenses · by fiscal year end
Financials of UAW LOCAL 2326 HEALTH & WELFARE FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$15,537,323$19,627,367-$4,090,044$5,724,916$1,303,135$4,421,781
December 31, 2024990$15,218,401$15,652,488-$434,087$9,946,631$1,472,049$8,474,582
December 31, 2023990$14,464,042$15,013,351-$549,309$10,107,212$1,181,709$8,925,503
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$15,244,345
Investment income
$254,269
Net gain from sales of assets
$4,862
Other revenue
$38,709

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$18,521,658
Compensation of officers, directors and key employees
$40,000
Salaries, compensation and benefits (total)
$40,000
Professional fundraising fees
$0
Legal fees
$18,861
Accounting fees
$45,316

Balance sheet and other

Total assets, start of year
$9,946,631
Total assets, end of year
$5,724,916
Total liabilities, end of year
$1,303,135
Net assets, end of year
$4,421,781
Publicly traded securities
$3,494,370
Gross receipts
$20,032,461
Employees
0
Volunteers
0
Year formed
2002
State of legal domicile
NJ

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.

NameTitleHours / weekCompensation
JOHN M FOWLEREMPLOYER TRUSTEE
Trustee or director
1$20,000
KAREN LEGGUNION TRUSTEE
Trustee or director
1$20,000
990 for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
JOHN M FOWLEREMPLOYER TRUSTEE
Trustee or director
1$20,000
KAREN LEGGUNION TRUSTEE
Trustee or director
1$0
990 for the year ended December 31, 2023: 2 people
NameTitleHours / weekCompensation
JOHN M FOWLEREMPLOYER TRUSTEE
Trustee or director
1$20,000
KAREN LEGGUNION TRUSTEE
Trustee or director
1$0

Address and contacts

Address (IRS master file)
830 BEAR TAVERN ROAD, WEST TRENTON, NJ 08628-1020
In care of
% IE SHAFER & CO
Principal officer (990 for 2025)
JOHN M FOWLER, 830 BEAR TAVERN ROAD, WEST TRENTON, NJ 08628
Signed the 990
JOHN M FOWLER, TRUSTEE
Phone
(800) 792-3666
Return prepared by
NOVAK FRANCELLA LLC

Mission

TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS.

990 for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
22-3789539
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
2002
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$5,724,916
Income (IRS master file)
$20,032,461

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$15,537,323$19,627,367$5,724,916XML
990December 2024$15,218,401$15,652,488$9,946,631XML
990December 2023$14,464,042$15,013,351$10,107,212XML
990December 2022$16,339,394$17,348,437$11,055,789IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 22-3789539).

Questions about UAW LOCAL 2326 HEALTH & WELFARE FUND

What is the EIN of UAW LOCAL 2326 HEALTH & WELFARE FUND?
The employer identification number (EIN) of UAW LOCAL 2326 HEALTH & WELFARE FUND is 22-3789539.
Is UAW LOCAL 2326 HEALTH & WELFARE FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2002.
Are donations to UAW LOCAL 2326 HEALTH & WELFARE FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does UAW LOCAL 2326 HEALTH & WELFARE FUND 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 UAW LOCAL 2326 HEALTH & WELFARE FUND 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 UAW LOCAL 2326 HEALTH & WELFARE FUND 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 UAW LOCAL 2326 HEALTH & WELFARE FUND?
The 990 for the year ended December 31, 2025 names JOHN M FOWLER.
Who are the officers and directors of UAW LOCAL 2326 HEALTH & WELFARE FUND?
The 990 for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $20,000 (JOHN M FOWLER, EMPLOYER TRUSTEE).
How much revenue does UAW LOCAL 2326 HEALTH & WELFARE FUND have?
On its 990 for the year ended December 31, 2025 it reported revenue of $15,537,323, expenses of $19,627,367 and total assets of $5,724,916 at year end.

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