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Nonprofit · EIN 53-0207840

HEATING PIPING & REFRIGERATION MEDICAL FUND

Tax-exempt · SEATTLE, WA 98124

Financials

$79.5M$76.4M2023$92.6M$71.1M2024
Revenue Expenses · by fiscal year end
Financials of HEATING PIPING & REFRIGERATION MEDICAL FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$92,594,964$71,122,549$21,472,415$181,064,334$28,511,434$152,552,900
December 31, 2023990$79,500,455$76,428,663$3,071,792$125,606,764$645,707$124,961,057
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$89,478,196
Investment income
$3,111,995
Net gain from sales of assets
-$58,902
Other revenue
$4,773

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$61,380,097
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$130,547
Accounting fees
$68,241
Program services (functional)
$61,380,097
Management and general (functional)
$9,742,452

Balance sheet and other

Total assets, start of year
$125,606,764
Total assets, end of year
$181,064,334
Total liabilities, end of year
$28,511,434
Net assets, end of year
$152,552,900
Publicly traded securities
$107,512,304
Gross receipts
$169,746,395
Employees
0
Year formed
1950
State of legal domicile
MD

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.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
CHRIS MADELLOTRUSTEE
Trustee or director
1$0$206,192$110,604
SIDNEY BONILLATRUSTEE
Trustee or director
1$0$179,500$104,983
TIMOTHY BIGGSTRUSTEE
Trustee or director
1$0$170,885$104,983
TOM BELLOTRUSTEE
Trustee or director
1$0$0$0
MATTHEW CORRIGANTRUSTEE
Trustee or director
1$0$0$0
CAREY DOVETRUSTEE
Trustee or director
1$0$0$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
CHRIS MADELLOTRUSTEE
Trustee or director
1$0$198,708$109,451
SIDNEY BONILLATRUSTEE
Trustee or director
1$0$167,450$103,809
TIMOTHY BIGGSTRUSTEE
Trustee or director
1$0$165,520$103,809
TOM BELLOTRUSTEE
Trustee or director
1$0$0$0
MATTHEW CORRIGANTRUSTEE
Trustee or director
1$0$0$0
CAREY DOVETRUSTEE
Trustee or director
1$0$0$0

Address and contacts

Address (IRS master file)
PO BOX 34203, SEATTLE, WA 98124-1203
In care of
% WPAS INC
Principal officer (990 for 2024)
SIDNEY BONILLA, 8700 ASHWOOD DRIVE, CAPITAL HEIGHTS, MD 20743
Signed the 990
SIDNEY BONILLA, TRUSTEE
Phone
(800) 618-2878
Return prepared by
SARFINO AND RHOADES LLP

Mission

TO PROVIDE HEALTH AND WELFARE BENEFITS TO PLAN PARTICIPANTS.

990 for the year ended December 31, 2024

Program accomplishments

  • THE PLAN PROVIDES HEALTH AND WELFARE BENEFITS PAID TO OR FOR PARTICIPANTS AND THEIR DEPENDENTS. THE EXEMPT PURPOSE OF THE PLAN IS TO PROVIDE PARTICIPANTS WITH SUCH BENEFITS.
    Expenses $61,380,097

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, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
53-0207840
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1951
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$181,064,334
Income (IRS master file)
$169,746,395

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$92,594,964$71,122,549$181,064,334XML
990December 2023$79,500,455$76,428,663$125,606,764XML
990December 2022$76,345,208$66,122,658$114,168,802IRS
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 53-0207840).

Questions about HEATING PIPING & REFRIGERATION MEDICAL FUND

What is the EIN of HEATING PIPING & REFRIGERATION MEDICAL FUND?
The employer identification number (EIN) of HEATING PIPING & REFRIGERATION MEDICAL FUND is 53-0207840.
Is HEATING PIPING & REFRIGERATION MEDICAL FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1951.
Are donations to HEATING PIPING & REFRIGERATION MEDICAL FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does HEATING PIPING & REFRIGERATION MEDICAL 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 HEATING PIPING & REFRIGERATION MEDICAL 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 HEATING PIPING & REFRIGERATION MEDICAL 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 HEATING PIPING & REFRIGERATION MEDICAL FUND?
The 990 for the year ended December 31, 2024 names SIDNEY BONILLA.
Who are the officers and directors of HEATING PIPING & REFRIGERATION MEDICAL FUND?
The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
How much revenue does HEATING PIPING & REFRIGERATION MEDICAL FUND have?
On its 990 for the year ended December 31, 2024 it reported revenue of $92,594,964, expenses of $71,122,549 and total assets of $181,064,334 at year end.

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