Nonprofit · EIN 26-1357279
PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND
Tax-exempt · ONA, WV 25545
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $332,490 | $266,545 | $65,945 | $1,793,722 | $25,360 | $1,768,362 |
| September 30, 2024 | 990 (amended) | $264,667 | $144,148 | $120,519 | $1,657,614 | $3,631 | $1,653,983 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $285,865
- Investment income
- $45,798
- Other revenue
- $827
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $230,763
- Salaries, compensation and benefits (total)
- $230,763
- Professional fundraising fees
- $0
- Legal fees
- $2,869
- Accounting fees
- $8,000
- Program services (functional)
- $234,047
- Management and general (functional)
- $32,498
Balance sheet and other
- Total assets, start of year
- $1,657,614
- Total assets, end of year
- $1,793,722
- Total liabilities, end of year
- $25,360
- Net assets, end of year
- $1,768,362
- Publicly traded securities
- $1,240,081
- Gross receipts
- $332,490
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2006
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| George A Kisor | Trustee Trustee or director | 1 | $0 | $95,514 | $85,028 |
| Scott Knipp | Trustee Trustee or director | 1 | $0 | $7,267 | $6,431 |
| Frank R Ferguson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Jackie Wilson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| James L Johnson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Phillip S Johnson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended September 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| George A Kisor | Trustee Trustee or director | 1 | $0 | $92,706 | $81,605 |
| Scott Knipp | Trustee Trustee or director | 1 | $0 | $3,526 | $1,565 |
| Frank R Ferguson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Jackie Wilson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| James L Johnson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Phillip S Johnson | Trustee Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 9200 US ROUTE 60, ONA, WV 25545-7417
- In care of
- % AMERICAN BENEFIT CORPORATION
- Principal officer (990 for 2024)
- George A Kisor, 137 Fifth Avenue, Huntington, WV 25701
- Signed the 990
- George A Kisor, Trustee
- Phone
- (304) 525-0331
- Return prepared by
- Harris Hardin & Company AC
Mission
The purpose is to receive, preserve and invest contributions by the employers required by collective bargaining agreements and to provide a subsidy for the cost of benefits for eligible participants of the Local Union 521 H & W Fund.
Program accomplishments
- Area-wide, union-management trusteed supplemental health and welfare fund.Expenses $234,047
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 26-1357279
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2023
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $1,793,722
- Income (IRS master file)
- $332,490
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $332,490 | $266,545 | $1,793,722 | XML |
| 990 | September 2024 | $264,667 | $144,148 | $1,657,614 | XML |
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 26-1357279).
Questions about PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND
- What is the EIN of PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND?
- The employer identification number (EIN) of PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND is 26-1357279.
- Is PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2023.
- Are donations to PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH 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 PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND?
- The 990 for the year ended September 30, 2025 names George A Kisor.
- Who are the officers and directors of PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND?
- The 990 for the year ended September 30, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does PLUMBERS AND STEAMFITTERS LOCAL 521 SUPPLEMENTAL HEALTH FUND have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $332,490, expenses of $266,545 and total assets of $1,793,722 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
- SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR EIN 20-0367488 · 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
All nonprofits in ONA · West Virginia · Mutual and membership benefit