Nonprofit · EIN 23-7335250
LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND
Tax-exempt · YOUNGWOOD, PA 15697
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $10,213,171 | $11,058,254 | -$845,083 | $21,271,837 | $580,239 | $20,691,598 |
| December 31, 2023 | 990 | $8,936,377 | $12,042,528 | -$3,106,151 | $22,515,849 | $1,350,460 | $21,165,389 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $9,512,828
- Investment income
- $700,177
- Net gain from sales of assets
- $132,293
- Other revenue
- $166
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $10,427,324
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $27,957
- Accounting fees
- $63,167
Balance sheet and other
- Total assets, start of year
- $22,515,849
- Total assets, end of year
- $21,271,837
- Total liabilities, end of year
- $580,239
- Net assets, end of year
- $20,691,598
- Publicly traded securities
- $17,209,031
- Gross receipts
- $12,231,104
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1972
- State of legal domicile
- PA
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| TIMOTHY L CUSTER | TRUSTEE Trustee or director | 2 | $0 | $125,070 |
| SHAWN MCCARL | CHAIRMAN Trustee or director | 2 | $0 | $0 |
| PAUL F BAER | TRUSTEE Trustee or director | 2 | $0 | $0 |
| DARRYL M RAY | TRUSTEE Trustee or director | 2 | $0 | $0 |
| RICHARD G HALL JR | TRUSTEE Trustee or director | 2 | $0 | $0 |
| EDWARD ANDOLINA | TRUSTEE Trustee or director | 2 | $0 | $0 |
| MELVIN DENEEN | TRUSTEE Trustee or director | 2 | $0 | $0 |
| ELIZABETH BURKE | TRUSTEE Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| TIMOTHY L CUSTER | TRUSTEE Trustee or director | 2 | $0 | $119,881 |
| SHAWN MCCARL | CHAIRMAN Trustee or director | 2 | $0 | $0 |
| PAUL F BAER | TRUSTEE Trustee or director | 2 | $0 | $0 |
| DARRYL M RAY | TRUSTEE Trustee or director | 2 | $0 | $0 |
| RICHARD G HALL JR | TRUSTEE Trustee or director | 2 | $0 | $0 |
| EDWARD ANDOLINA | TRUSTEE Trustee or director | 2 | $0 | $0 |
| MELVIN DENEEN | TRUSTEE Trustee or director | 2 | $0 | $0 |
| ELIZABETH BURKE AS OF 362023 | TRUSTEE Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX I, YOUNGWOOD, PA 15697-0343
- Principal officer (990 for 2024)
- SHAWN MCCARL, 271 ARMBRUST ROAD, YOUNGWOOD, PA 15697
- Signed the 990
- SHAWN MCCARL, CHAIRMAN
- Phone
- (724) 925-7238
- Return prepared by
- PACKER THOMAS
Mission
TO PROVIDE HEALTH AND DEATH BENEFITS FOR ELIGIBLE RETIRED AND ACTIVE MEMBERS OF PLUMBERS & PIPE FITTERS LOCAL UNION NO. 354. THESE BENEFITS ARE FOR LIFE INSURANCE, ACCIDENTAL DEATH AND DISMEMBERMENT INSURANCE, ACCIDENT AND SICKNESS BENEFITS, HOSPITAL AND SURGICAL BENEFITS, MEDICAL CARE, DENTAL AND EYE CARE, AND SUCH OTHER HEALTH AND WELFARE BENEFITS.
Program accomplishments
- HOSPITALIZATION AND MEDICAL BENEFITS PAID THROUGH PREMIUMS TO INSURANCE COMPANIES.
- DISABILITY AND HEALTH REIMBURSEMENT ACCOUNT CLAIMS PAID.
- LIFE INSURANCE PREMIUMS PAID.
- PAYMENT FOR DRUG TESTING AND BEHAVIORAL HEALTH BENEFITS AND COVERAGE ADMINISTRATION.
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 | Not 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
- 23-7335250
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $21,271,837
- Income (IRS master file)
- $12,231,104
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $10,213,171 | $11,058,254 | $21,271,837 | XML |
| 990 | December 2023 | $8,936,377 | $12,042,528 | $22,515,849 | XML |
| 990 | December 2022 | $9,525,039 | $10,306,285 | $23,956,111 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 23-7335250).
Questions about LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND
- What is the EIN of LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND?
- The employer identification number (EIN) of LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND is 23-7335250.
- Is LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1975.
- Are donations to LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOCAL 354 PLUMBERS & PIPE FITTERS 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 LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND?
- The 990 for the year ended December 31, 2024 names SHAWN MCCARL.
- Who are the officers and directors of LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND?
- The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $10,213,171, expenses of $11,058,254 and total assets of $21,271,837 at year end.
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