Civic Intelligence

Afscme Local 54 Health & Welfare Fund

EIN 23-2247372 • 501(c)5 • Pennsauken, NJ

Profile

Provide payments of health and welfare benefits.

2500 Mcclellan Avenue Suite 140Pennsauken, NJ 08109

none

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

49th percentile

6.2%

Higher net margin than 49% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

54th percentile

5.0%

Faster asset growth than 54% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-1.8%

Faster revenue growth than 30% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$632,143

Up $30,036 (+5.0%) from 2023

Liabilities

Down

$0

Down $369 (-100%) from 2023

Net Assets

Up

$632,143

Up $30,405 (+5.1%) from 2023

Revenue

Down

$181,886

Down $3,398 (-1.8%) from 2023

Expenses

Down

$170,689

Down $23,710 (-12%) from 2023

Net Income

Up

$11,197

Up $20,312 (+223%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $713,954Liabilities 2011: $7,785Net Assets 2011: $706,1692011Assets 2012: $697,339Liabilities 2012: $5,763Net Assets 2012: $691,5762012Assets 2013: $746,720Liabilities 2013: $32,829Net Assets 2013: $713,8912013Assets 2014: $719,322Liabilities 2014: $6,764Net Assets 2014: $712,5582014Assets 2015: $687,891Liabilities 2015: $5,796Net Assets 2015: $682,0952015Assets 2016: $678,100Liabilities 2016: $17,168Net Assets 2016: $660,9322016Assets 2017: $666,846Liabilities 2017: $6,801Net Assets 2017: $660,0452017Assets 2018: $626,024Liabilities 2018: $6,927Net Assets 2018: $619,0972018Assets 2019: $667,446Liabilities 2019: $7,451Net Assets 2019: $659,9952019Assets 2020: $669,008Liabilities 2020: $26,295Net Assets 2020: $642,7132020Assets 2021: $644,665Liabilities 2021: $8,570Net Assets 2021: $636,0952021Assets 2022: $597,930Liabilities 2022: $9,483Net Assets 2022: $588,4472022Assets 2023: $602,107Liabilities 2023: $369Net Assets 2023: $601,7382023Assets 2024: $632,143Liabilities 2024: $0Net Assets 2024: $632,1432024

Highlighted filing

2024

Assets$632,143
Liabilities$0
Net Assets$632,143

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $158,337Expenses 2011: $173,714Net Income 2011: -$15,3772011Revenue 2012: $157,896Expenses 2012: $177,471Net Income 2012: -$19,5752012Revenue 2013: $162,120Expenses 2013: $179,243Net Income 2013: -$17,1232013Revenue 2014: $160,442Expenses 2014: $181,429Net Income 2014: -$20,9872014Revenue 2015: $153,134Expenses 2015: $182,622Net Income 2015: -$29,4882015Revenue 2016: $161,967Expenses 2016: $201,917Net Income 2016: -$39,9502016Revenue 2017: $175,151Expenses 2017: $190,082Net Income 2017: -$14,9312017Revenue 2018: $224,737Expenses 2018: $233,460Net Income 2018: -$8,7232018Revenue 2019: $206,012Expenses 2019: $201,237Net Income 2019: $4,7752019Revenue 2020: $190,909Expenses 2020: $233,220Net Income 2020: -$42,3112020Revenue 2021: $209,377Expenses 2021: $212,886Net Income 2021: -$3,5092021Revenue 2022: $193,366Expenses 2022: $190,837Net Income 2022: $2,5292022Revenue 2023: $185,284Expenses 2023: $194,399Net Income 2023: -$9,1152023Revenue 2024: $181,886Expenses 2024: $170,689Net Income 2024: $11,1972024

Highlighted filing

2024

Revenue$181,886
Expenses$170,689
Net Income$11,197

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.32$0.00$6.32$1.82$1.71$0.11
2023Detailed filing. Detailed filing data is available for this year.$6.02$0.00$6.02$1.85$1.94$0.09
2022Detailed filing. Detailed filing data is available for this year.$5.98$0.09$5.88$1.93$1.91$0.03
2021Detailed filing. Detailed filing data is available for this year.$6.45$0.09$6.36$2.09$2.13$0.04
2020Detailed filing. Detailed filing data is available for this year.$6.69$0.26$6.43$1.91$2.33$0.42
2019Summary only. Only limited summary data is available for this year.$6.67$0.07$6.60$2.06$2.01$0.05
2018Summary only. Only limited summary data is available for this year.$6.26$0.07$6.19$2.25$2.33$0.09
2017Summary only. Only limited summary data is available for this year.$6.67$0.07$6.60$1.75$1.90$0.15
2016Summary only. Only limited summary data is available for this year.$6.78$0.17$6.61$1.62$2.02$0.40
2015Summary only. Only limited summary data is available for this year.$6.88$0.06$6.82$1.53$1.83$0.29
2014Summary only. Only limited summary data is available for this year.$7.19$0.07$7.13$1.60$1.81$0.21
2013Summary only. Only limited summary data is available for this year.$7.47$0.33$7.14$1.62$1.79$0.17
2012Summary only. Only limited summary data is available for this year.$6.97$0.06$6.92$1.58$1.77$0.20
2011Summary only. Only limited summary data is available for this year.$7.14$0.08$7.06$1.58$1.74$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 26, 2025
Return Version
2024v5.2
Gross Receipts
$438,595
Mission and Program Overview

Mission

Provide payments of health and welfare benefits.

The fund provides health and welfare benefits to its participants and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$601,738$632,143▲ $30,405
Investments in Publicly Traded Securities$513,528$519,600▲ $6,072
Cash and Non-Interest-Bearing Accounts$53,029$40,876▼ $12,153
Savings and Temporary Cash Investments$5,935$34,525▲ $28,590
Accounts Receivable$2,308$13,387▲ $11,079
Prepaid Expenses and Deferred Charges$4,032$2,414▼ $1,618
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$602,107$632,143▲ $30,036
Other Assets Total$23,275$21,341▼ $1,934
Liabilities
Accounts Payable and Accrued Expenses$369--
Total Liabilities$369$0▼ $369
Net Assets / Fund Balance
Total Net Assets Fund Balance$601,738$632,143▲ $30,405
Total Liabilities and Net Assets / Fund Balance$602,107$632,143▲ $30,036
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ray BatesTrustee
Shamika FentressTrustee
Stephen SimmonsTrustee
Tamika GrahamTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$163,744
Investment Income
$18,142
Other Revenue
$0
Change in Net Assets
$11,197

Audited Revenue Reconciliation

Revenue per Audited Statements
$179,197
Revenue Not Reported on Financial Statements
$2,689
Revenue Not Reported on Form 990
$19,208
Total Revenue per Audited Statements
$198,405
Total Revenue per Form 990
$181,886
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$28,399
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$142,290
Fees for Services Legal---$7,543
Fees for Services Accounting---$6,700
Fees for Services Management---$5,800
Fees for Service Investment Mgmnt Fees---$2,689
Insurance---$2,345
Office Expenses---$1,554
Fees for Services Other---$409
Other Expenses---$164
Total Functional Expenses$0$0$0$170,689

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$170,689
Total Expenses per Audited Statements$168,369
Expenses per Audited Statements$168,000
Expenses Not Reported on Financial Statements$2,689
Expenses Not Reported on Form 990$369
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The completed form 990 was presented to the board of trustees for signature. The board of trustees reviewed the form 990 before signing.

Form 990, Part VI, Section C, Line 19

Available for inspection at the third party administrator's office upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Stephen simmons - 1606 walnut street, philadelphia, pa 19103. Tamika graham - 3451 walnut street, philadelphia, pa 19104-6205. Ray bates - 3451 walnut street, philadelphia, pa 19104-6205. Shamika fentress - 1606 walnut street, philadelphia, pa 19103.

Filing and Contact Details

Filer

Filer Name
Afscme Local 54 Health & Welfare Fund
EIN
23-2247372
Phone
8567591336
Address
2500 MCCLELLAN AVENUE SUITE 140, PENNSAUKEN, NJ 08109

Signing Officer

Name
Stephen Simmons
Title
Trustee
Phone
8567591336
Signed
2025-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Simmons
Formed
1983
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Alan Ross & Company Pc
Address
10 HEARTHSTONE COURT SUITE 100, READING, PA 19606
Preparer
David S Ross CPA
Phone
6107799555
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The veba trust funding certain benefits of the plan received an exemption letter from the irs dated november 15, 1988, stating that the trust is tax-exempt under the provisions of section 501(c)9 of the internal revenue code. However, as a result of the plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded in for unrelated business taxable income. In addition, the plan and the trust are required to operate in conformity with the internal revenue code to maintain the tax-exempt status of the trust. The plan administrator believes that the plan is being operated in compliance with the applicable requirements of the internal revenue code and, therefore, believes that the related trust is tax-exempt. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examination for years prior to 2022.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Difference in benefit obligations 369.

Raw XML Appendix335 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED NOVEMBER 15, 1988, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE INTERNAL REVENUE CODE. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE INTERNAL REVENUE CODE TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2022.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIFFERENCE IN BENEFIT OBLIGATIONS 369.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED FORM 990 WAS PRESENTED TO THE BOARD OF TRUSTEES FOR SIGNATURE. THE BOARD OF TRUSTEES REVIEWED THE FORM 990 BEFORE SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE FOR INSPECTION AT THE THIRD PARTY ADMINISTRATOR'S OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STEPHEN SIMMONS - 1606 WALNUT STREET, PHILADELPHIA, PA 19103. TAMIKA GRAHAM - 3451 WALNUT STREET, PHILADELPHIA, PA 19104-6205. RAY BATES - 3451 WALNUT STREET, PHILADELPHIA, PA 19104-6205. SHAMIKA FENTRESS - 1606 WALNUT STREET, PHILADELPHIA, PA 19103.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1AFSCME LOCAL 54 LEGAL SERVICES PLAN
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1WELFARE PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01606 WALNUT STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11606 WALNUT STREET
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd019103
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd119103
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0601738
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0632143
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0170689
IRS990/TotalProgramServiceRevenueAmt0163744
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt018142
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0163744
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0181886
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0602107
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0632143
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN SIMMONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08567591336
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AFSCME LOCAL 54 HEALTH & WELFARE FUND
ReturnHeader/Filer/BusinessNameControlTxt0AFSC
ReturnHeader/Filer/EIN0232247372
ReturnHeader/Filer/PhoneNum08567591336
ReturnHeader/Filer/USAddress/AddressLine1Txt02500 MCCLELLAN AVENUE SUITE 140
ReturnHeader/Filer/USAddress/CityNm0PENNSAUKEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008109
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205367494
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALAN ROSS & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010 HEARTHSTONE COURT SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0READING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019606
ReturnHeader/PreparerPersonGrp/PhoneNum06107799555
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID S ROSS CPA
ReturnHeader/ReturnTs02025-11-12T12:33:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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