Nonprofit · EIN 45-2029312
BUTLER WORKS HOURLY AND SALARIED UNION RETIREES HEALTH CARE FUND
Also known as BUTLER WORKS VEBA
Tax-exempt · PITTSBURGH, PA 15222
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,782,628 | $6,235,460 | -$1,452,832 | $82,672,937 | $85,249 | $82,587,688 |
| December 31, 2024 | 990 | $2,560,818 | $6,376,569 | -$3,815,751 | $79,372,355 | $104,050 | $79,268,305 |
| December 31, 2023 | 990 | $2,310,315 | $6,275,599 | -$3,965,284 | $80,883,159 | $118,959 | $80,764,200 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,359
- Investment income
- $4,781,269
- Net gain from sales of assets
- $3,236,837
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $5,792,702
- Compensation of officers, directors and key employees
- $53,873
- Salaries, compensation and benefits (total)
- $53,873
- Professional fundraising fees
- $0
- Legal fees
- $10,613
- Accounting fees
- $28,000
Balance sheet and other
- Total assets, start of year
- $79,372,355
- Total assets, end of year
- $82,672,937
- Total liabilities, end of year
- $85,249
- Net assets, end of year
- $82,587,688
- Publicly traded securities
- $1,418,077
- Gross receipts
- $12,609,389
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2011
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SIMONE L ROCKSTROH | TRUSTEE Trustee or director | 1 | $14,375 |
| JEANETTE STUMP | CO-CHAIRMAN Trustee or director | 1 | $14,375 |
| CARL NANNI | TRUSTEE Trustee or director | 1 | $4,715 |
| RANDY LOWTHER | TRUSTEE Trustee or director | 1 | $4,715 |
| PAUL KELLY | CHAIRMAN Trustee or director | 1 | $4,715 |
| JOSEPH CHUPKA | TRUSTEE Trustee or director | 0.25 | $4,715 |
| ROBERT JEWETT | TRUSTEE Trustee or director | 1 | $4,198 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SIMONE L ROCKSTROH | TRUSTEE Trustee or director | 1 | $14,375 |
| JEANETTE STUMP | CO-CHAIRMAN Trustee or director | 1 | $14,375 |
| RANDY LOWTHER | TRUSTEE Trustee or director | 1 | $4,715 |
| PAUL KELLY | CHAIRMAN Trustee or director | 1 | $4,715 |
| ROBERT JEWETT | TRUSTEE Trustee or director | 1 | $4,198 |
| CARL NANNI | TRUSTEE Trustee or director | 1 | $3,795 |
| THOMAS E RODGERS | TRUSTEE Trustee or director | 0.25 | $2,147 |
| JOSEPH CHUPKA | TRUSTEE Trustee or director | 0.25 | $824 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SIMONE L ROCKSTROH | TRUSTEE Trustee or director | 1 | $14,201 |
| JEANETTE STUMP | CO-CHAIRMAN Trustee or director | 1 | $14,201 |
| PAUL KELLY | TRUSTEE Trustee or director | 0.25 | $4,595 |
| ROBERT JEWETT | TRUSTEE Trustee or director | 0.25 | $4,581 |
| JACK KRIESS | TRUSTEE Trustee or director | 0.25 | $4,225 |
| THOMAS E RODGERS | CHAIRMAN Trustee or director | 0.25 | $4,078 |
| RANDY LOWTHER | TRUSTEE Trustee or director | 0.25 | $3,546 |
Address and contacts
- Address (IRS master file)
- 60 BOULEVARD OF THE ALLIES, PITTSBURGH, PA 15222-1214
- In care of
- % ELIZABETH COHEN
- Principal officer (990 for 2025)
- PAUL KELLY, 60 BOULEVARD OF THE ALLIES 5TH FL, PITTSBURGH, PA 15222
- Signed the 990
- PAUL KELLY, CHAIRMAN
- Phone
- (412) 201-2242
- Return prepared by
- McElhaney & Associates LLC
Mission
TO PROVIDE POST-RETIREMENT HEALTH BENEFITS TO CLASS MEMBERS AND THEIR ELIGIBLE DEPENDENTS.
Program accomplishments
- TO PROVIDE POST-RETIREMENT HEALTH BENEFITS TO CLASS MEMBERS AND THEIR ELIGIBLE 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
- 45-2029312
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $82,672,937
- Income (IRS master file)
- $12,609,389
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,782,628 | $6,235,460 | $82,672,937 | XML |
| 990 | December 2024 | $2,560,818 | $6,376,569 | $79,372,355 | XML |
| 990 | December 2023 | $2,310,315 | $6,275,599 | $80,883,159 | XML |
| 990 | December 2022 | $1,687,376 | $7,495,686 | $80,280,420 | 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 45-2029312).
Questions about BUTLER WORKS HOURLY AND SALARIED UNION RETIREES HEALTH CARE FUND
- What is the EIN of BUTLER WORKS HOURLY AND SALARIED UNION RETIREES HEALTH CARE FUND?
- The employer identification number (EIN) of BUTLER WORKS HOURLY AND SALARIED UNION RETIREES HEALTH CARE FUND is 45-2029312.
- Is BUTLER WORKS HOURLY AND SALARIED UNION RETIREES HEALTH CARE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2013.
- Are donations to BUTLER WORKS HOURLY AND SALARIED UNION RETIREES HEALTH CARE FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BUTLER WORKS HOURLY AND 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 BUTLER WORKS HOURLY AND 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 BUTLER WORKS HOURLY AND 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 BUTLER WORKS HOURLY AND SALARIED UNION RETIREES HEALTH CARE FUND?
- The 990 for the year ended December 31, 2025 names PAUL KELLY.
- Who are the officers and directors of BUTLER WORKS HOURLY AND SALARIED UNION RETIREES HEALTH CARE FUND?
- The 990 for the year ended December 31, 2025 lists 7 people; 7 received compensation from the organization, the highest $14,375 (SIMONE L ROCKSTROH, TRUSTEE).
- How much revenue does BUTLER WORKS HOURLY AND SALARIED UNION RETIREES HEALTH CARE FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,782,628, expenses of $6,235,460 and total assets of $82,672,937 at year end.
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