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Nonprofit · EIN 55-0720867

L J HUGHES & SONS INC EMPLOYEE BENEFIT TR

Also known as HUGHES DAVID M TTEE

Tax-exempt · SUMMERSVILLE, WV 26651

Financials

$195K$201K2023$204K$202K2024
Revenue Expenses · by fiscal year end
Financials of L J HUGHES & SONS INC EMPLOYEE BENEFIT TR by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
October 31, 2025990$204,300$201,738$2,562$8,634$0$8,634
October 31, 2024990$195,344$200,908-$5,564$6,072$0$6,072
Financial details: 990 for the year ended October 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$204,293
Investment income
$7
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$85,629
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$350
Program services (functional)
$201,738

Balance sheet and other

Total assets, start of year
$6,072
Total assets, end of year
$8,634
Total liabilities, end of year
$0
Net assets, end of year
$8,634
Gross unrelated business income
$7
Gross receipts
$204,300
Employees
0
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 October 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
DAVID M HUGHESTRUSTEE
Trustee or director, Officer
–$0
JOHN M HUGHESTRUSTEE
Trustee or director, Officer
–$0
FLETCHER G HEROLD JRTRUSTEE
Trustee or director, Officer
–$0
990 for the year ended October 31, 2024: 3 people
NameTitleHours / weekCompensation
DAVID M HUGHESTRUSTEE
Trustee or director, Officer
–$0
JOHN M HUGHESTRUSTEE
Trustee or director, Officer
–$0
FLETCHER G HEROLD JRTRUSTEE
Trustee or director, Officer
–$0

Address and contacts

Address (IRS master file)
320 TURNPIKE RD, SUMMERSVILLE, WV 26651-1331
Principal officer (990 for 2024)
DAVID M HUGHES, 320 TURNPIKE ROAD, SUMMERSVILLE, WV 26651
Signed the 990
DAVID M HUGHES, TRUSTEE
Phone
(304) 872-1111
Return prepared by
ELLIS & ELLIS PLLC

Mission

TO PROVIDE LIFE INSURANCE AND SHORT-TERM DISABILITY TO EMPLOYEES AND HEALTH CARE COVERAGE TO EMPLOYEES AND THEIR DEPENDENTS.

990 for the year ended October 31, 2025

Program accomplishments

  • PAYMENTS FOR LIFE, SICKNESS, ACCIDENT AND SUPPLEMENTAL HEALTH INSURANCE COVERAGE FOR L.J. HUGHES & SONS EMPLOYEES AND THEIR DEPENDENTS (APPROXIMATELY 11 EMPLOYEES AND THEIR DEPENDENTS BENEFITTED).
    Expenses $201,738

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 October, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025October 31, 2026March 15, 2027Not due yet
2024October 31, 2025March 16, 2026990 on file
2023October 31, 2024March 17, 2025990 on file

IRS record

EIN
55-0720867
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1993
Accounting year ends
October
Files
Form 990 or 990-EZ
Assets (IRS master file)
$8,634
Income (IRS master file)
$204,300

Filing history

FormYear endedRevenueExpensesAssetsReturn
990October 2025$204,300$201,738$8,634XML
990October 2024$195,344$200,908$6,072XML
990October 2023$220,622$211,900$11,636IRS
990October 2022–––IRS
990October 2021–––IRS
990October 2019–––IRS
990October 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 55-0720867).

Questions about L J HUGHES & SONS INC EMPLOYEE BENEFIT TR

What is the EIN of L J HUGHES & SONS INC EMPLOYEE BENEFIT TR?
The employer identification number (EIN) of L J HUGHES & SONS INC EMPLOYEE BENEFIT TR is 55-0720867.
Is L J HUGHES & SONS INC EMPLOYEE BENEFIT TR tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1993.
Are donations to L J HUGHES & SONS INC EMPLOYEE BENEFIT TR tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does L J HUGHES & SONS INC EMPLOYEE BENEFIT TR 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 L J HUGHES & SONS INC EMPLOYEE BENEFIT TR due?
The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did L J HUGHES & SONS INC EMPLOYEE BENEFIT TR last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended October 2025.
Who is the principal officer of L J HUGHES & SONS INC EMPLOYEE BENEFIT TR?
The 990 for the year ended October 31, 2025 names DAVID M HUGHES.
Who are the officers and directors of L J HUGHES & SONS INC EMPLOYEE BENEFIT TR?
The 990 for the year ended October 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does L J HUGHES & SONS INC EMPLOYEE BENEFIT TR have?
On its 990 for the year ended October 31, 2025 it reported revenue of $204,300, expenses of $201,738 and total assets of $8,634 at year end.

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