Nonprofit · EIN 36-7485085
MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND
Tax-exempt · MIDDLETOWN, OH 45044
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $52,725,460 | $97,715,528 | -$44,990,068 | $671,264,487 | $4,656,440 | $666,608,047 |
| December 31, 2024 | 990 | $92,236,257 | $53,960,077 | $38,276,180 | $680,762,002 | $2,763,958 | $677,998,044 |
| December 31, 2023 | 990 | $31,093,978 | $34,635,901 | -$3,541,923 | $645,729,638 | $1,743,782 | $643,985,856 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $19,414,375
- Investment income
- $33,276,815
- Net gain from sales of assets
- $9,696,894
- Other revenue
- $34,270
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $95,310,276
- Compensation of officers, directors and key employees
- $149,520
- Salaries, compensation and benefits (total)
- $149,520
- Professional fundraising fees
- $0
- Legal fees
- $42,789
- Accounting fees
- $29,105
- Travel
- $18,380
Balance sheet and other
- Total assets, start of year
- $680,762,002
- Total assets, end of year
- $671,264,487
- Total liabilities, end of year
- $4,656,440
- Net assets, end of year
- $666,608,047
- Publicly traded securities
- $648,146,946
- Gross receipts
- $610,840,304
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2008
- 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 |
|---|---|---|---|
| FRANCIS J MARTORANA | CO-CHAIRMAN Trustee or director | 12 | $40,000 |
| ROGER MCCLOW | TRUSTEE Trustee or director | 10 | $37,500 |
| MICHAEL BAILEY | CHAIRMAN Trustee or director | 12 | $29,340 |
| BRIAN DALEY | TRUSTEE Trustee or director | 10 | $24,340 |
| MICHAEL STEPHENSON | TRUSTEE Trustee or director | 10 | $24,340 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANCIS J MARTORANA | CO-CHAIRMAN Trustee or director | 12 | $38,000 |
| ROGER MCCLOW | TRUSTEE Trustee or director | 10 | $35,500 |
| MICHAEL BAILEY | CHAIRMAN Trustee or director | 12 | $28,000 |
| BRIAN DALEY | TRUSTEE Trustee or director | 10 | $23,000 |
| MICHAEL STEPHENSON | TRUSTEE Trustee or director | 10 | $23,000 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROGER MCCLOW | TRUSTEE Trustee or director | 10 | $39,250 |
| FRANCIS J MARTORANA | CO-CHAIRMAN Trustee or director | 12 | $38,750 |
| MICHAEL BAILEY | CHAIRMAN Trustee or director | 12 | $25,140 |
| BRIAN DALEY | TRUSTEE Trustee or director | 10 | $21,515 |
| MICHAEL STEPHENSON | TRUSTEE Trustee or director | 10 | $21,515 |
Address and contacts
- Address (IRS master file)
- CO WPAS INC 1201 CRAWFORD STREET, MIDDLETOWN, OH 45044-0000
- In care of
- % RITA BECKER
- Principal officer (990 for 2025)
- MICHAEL BAILEY, C/O WPAS INC 1201 CRAWFORD STREET, MIDDLETOWN, OH 45044
- Signed the 990
- MICHAEL BAILEY, CHAIRMAN
- Phone
- (877) 392-9991
- Return prepared by
- CALIBRE CPA GROUP PLLC
Mission
TO PROVIDE HEALTH AND WELFARE BENEFITS
Program accomplishments
- TO PROVIDE MEDICAL, PRESCRIPTION DRUG, DENTAL, VISION, AND/OR LIFE INSURANCE BENEFITS FOR ELIGIBLE RETIREES AND THEIR DEPENDENTS.
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
- 36-7485085
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $671,264,487
- Income (IRS master file)
- $610,840,304
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $52,725,460 | $97,715,528 | $671,264,487 | XML |
| 990 | December 2024 | $92,236,257 | $53,960,077 | $680,762,002 | XML |
| 990 | December 2023 | $31,093,978 | $34,635,901 | $645,729,638 | XML |
| 990 | December 2022 | $19,917,175 | $38,478,416 | $597,444,803 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 36-7485085).
Questions about MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND
- What is the EIN of MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND?
- The employer identification number (EIN) of MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND is 36-7485085.
- Is MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2009.
- Are donations to MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE 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 MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE 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 MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE 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 MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND?
- The 990 for the year ended December 31, 2025 names MICHAEL BAILEY.
- Who are the officers and directors of MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND?
- The 990 for the year ended December 31, 2025 lists 5 people; 5 received compensation from the organization, the highest $40,000 (FRANCIS J MARTORANA, CO-CHAIRMAN).
- How much revenue does MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $52,725,460, expenses of $97,715,528 and total assets of $671,264,487 at year end.
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