Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
EIN 20-0367488 • 501(c)9 • Ona, WV
Profile
Voluntary employee benefit association.to provide health insurance benefits to retirees and their dependents and to provide life insurance.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Assets
Up$7,764,048
Up $641,608 (+9.0%) from 2023
Liabilities
Down$230,288
Down $25,826 (-10%) from 2023
Net Assets
Up$7,533,760
Up $667,434 (+9.7%) from 2023
Revenue
Down$3,633,104
Down $40,607 (-1.1%) from 2023
Expenses
Down$3,013,519
Down $69,609 (-2.3%) from 2023
Net Income
Up$619,585
Up $29,002 (+4.9%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Voluntary employee benefit association.to provide health insurance benefits to retirees and their dependents and to provide life insurance.
Voluntary employee benefit association.to provide health insurance benefits to retirees and their dependents and to provide life insurance
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $4,331,434 | $4,264,702 | ▼ $66,732 |
| Investments in Publicly Traded Securities | $2,714,765 | $3,439,133 | ▲ $724,368 |
| Accounts Receivable | $73,868 | $56,753 | ▼ $17,115 |
| Cash and Non-Interest-Bearing Accounts | $2,373 | $3,460 | ▲ $1,087 |
| Total Assets | $7,122,440 | $7,764,048 | ▲ $641,608 |
| Liabilities | |||
| Other Liabilities | $168,372 | $166,676 | ▼ $1,696 |
| Deferred Revenue | $64,984 | $63,612 | ▼ $1,372 |
| Accounts Payable and Accrued Expenses | $22,758 | - | - |
| Total Liabilities | $256,114 | $230,288 | ▼ $25,826 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,866,326 | $7,533,760 | ▲ $667,434 |
| Total Net Assets Fund Balance | $6,866,326 | $7,533,760 | ▲ $667,434 |
| Total Liabilities and Net Assets / Fund Balance | $7,122,440 | $7,764,048 | ▲ $641,608 |
| Name | Title |
|---|---|
| Roy Smith | President |
| Ron Haeberle | Vice Chairman |
| Caroline Thomas | Trustee |
| Dan Wolfe | Trustee |
| Darrell Smith | Trustee |
| Gary Simpson | Trustee |
| Larry Musick | Trustee |
| Roger Chapman | Trustee |
| Ruth Stout | Trustee |
| James Crum | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $340,725 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $2,672,794 |
| Fees for Services Other | - | - | - | $259,596 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $56,545 |
| Fees for Services Accounting | - | - | - | $11,500 |
| Office Expenses | - | - | - | $10,999 |
| Insurance | - | - | - | $1,412 |
| Fees for Services Legal | - | - | - | $673 |
| Total Functional Expenses | $0 | $0 | $0 | $3,013,519 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,015,215 |
| Total Expenses per Audited Statements | $3,015,215 |
| Total Expenses per Form 990 | $3,013,519 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses Not Reported on Financial Statements | $-1,696 |
| Other Expense Adjustments | $-1,696 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Estimated Claims Liability | $166,676 |
“Form 990 is reviewed by the board of trustees' chairman and secretary before they sign and file the form 990”
“Monitoring and enforcing compliance with conflict of interest policy - trustees attend meeting on fiduciary responsibilities. The board of trustees functions as a whole; no individual trustee can act alone”
“The plan makes available its governing documents, conflict of interest policy, and financial statements available to the public upon request”
“The plan has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed from the prior year.”
“To record the change in benefits incurred but not reported liability -1,696.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 22758 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 73868 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 56753 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 2672794 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN BENEFIT CORPORATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3045250331 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9200 US ROUTE 60 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ONA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 25545 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2373 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3460 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 2672794 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 378068 |
| IRS990/CYOtherExpensesAmt | 0 | 340725 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3255036 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 619585 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 3013519 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3633104 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 64984 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 63612 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2672794 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11500 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 673 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 259596 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 56545 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LARRY MUSICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CAROLINE THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAN WOLFE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROY SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAMES CRUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RON HAEBERLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RUTH STOUT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DARRELL SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | GARY SIMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ROGER CHAPMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2003 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3633104 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1412 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 378068 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 378068 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2714765 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3439133 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | WV |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6866326 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7533760 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 47849 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6866326 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7533760 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10999 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 168372 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 166676 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ROY SMITH |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 525100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 525100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 525100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PARTICIPANT CONTRIBUTI |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEDICARE PART D SUBSID |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PRESCRIPTION DRUG REBA |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1910747 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 740816 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 400137 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 203336 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1910747 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 740816 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 400137 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 203336 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 2745220 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 204123 |
| IRS990/PYOtherExpensesAmt | 0 | 337908 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3469588 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 590583 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 3083128 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3673711 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 619585 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3255036 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 4331434 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 4264702 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | -1696 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3015215 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 47849 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | -1696 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 166676 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ESTIMATED CLAIMS LIABILITY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 47849 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3633104 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | TO RECORD THE CHANGE IN BENEFITS INCURRED BUT NOT REPORTED LIABILITY -1,696. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3013519 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 166676 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3633104 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3680953 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3015215 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES' CHAIRMAN AND SECRETARY BEFORE THEY SIGN AND FILE THE FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MONITORING AND ENFORCING COMPLIANCE WITH CONFLICT OF INTEREST POLICY - TRUSTEES ATTEND MEETING ON FIDUCIARY RESPONSIBILITIES. THE BOARD OF TRUSTEES FUNCTIONS AS A WHOLE; NO INDIVIDUAL TRUSTEE CAN ACT ALONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE PLAN MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PLAN HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | WV |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 7122440 |
| IRS990/TotalAssetsEOYAmt | 0 | 7764048 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7122440 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7764048 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3013519 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 256114 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 230288 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 256114 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 230288 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6866326 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 7533760 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2672794 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3255036 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 378068 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3255036 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3633104 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 9 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7122440 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7764048 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 160 WILLOUGHBY AVENUE |
| IRS990/USAddress/CityNm | 0 | HUNTINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/USAddress/ZIPCd | 0 | 25705 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROY SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT OF THE BOARD |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3045250331 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPECIAL METALS CORPORATION SALARIED |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | RETIREES WELFARE PLAN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPEC |
| ReturnHeader/Filer/EIN | 0 | 200367488 |
| ReturnHeader/Filer/PhoneNum | 0 | 3045250331 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9200 US ROUTE 60 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ONA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 25545 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 550621482 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GRAY GRIFFITH & MAYS AC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 707 VIRGINIA STREETEASTSUITE 400 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHARLESTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 253012711 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3043459400 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J RYAN LINDSAY |
| ReturnHeader/ReturnTs | 0 | 2025-05-09T07:45:37-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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