Civic Intelligence

Plumbers & Pipefitters Local 520 Health & Welfare Fund

EIN 23-6280075 • 501(c)9 • Troy, MI

Profile

Provide health and other benefits to eligible participants in the construction industry in central Pennsylvania covered by collective bargaining agreements.

700 Tower DriveTroy, MI 48098

n/A

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2025

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

501(c)9 • $25M-$50M nonprofits • Source year 2025

Asset Growth

69th percentile

13%

Faster asset growth than 69% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

8.2%

Faster revenue growth than 54% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$31,445,340

Up $3,655,883 (+13%) from 2024

Liabilities

Down

$95,694

Down $58,865 (-38%) from 2024

Net Assets

Up

$31,349,646

Up $3,714,748 (+13%) from 2024

Revenue

Up

$28,695,286

Up $2,173,955 (+8.2%) from 2024

Expenses

Up

$24,209,078

Up $1,044,211 (+4.5%) from 2024

Net Income

Up

$4,486,208

Up $1,129,744 (+34%) from 2024

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $18,747,995Liabilities 2010: $199,228Net Assets 2010: $18,548,7672010Assets 2011: $20,499,776Liabilities 2011: $367,264Net Assets 2011: $20,132,5122011Assets 2012: $23,402,000Liabilities 2012: $937,157Net Assets 2012: $22,464,8432012Assets 2013: $21,778,050Liabilities 2013: $92,961Net Assets 2013: $21,685,0892013Assets 2014: $22,285,499Liabilities 2014: $89,740Net Assets 2014: $22,195,7592014Assets 2015: $22,540,169Liabilities 2015: $246,239Net Assets 2015: $22,293,9302015Assets 2016: $20,899,903Liabilities 2016: $347,533Net Assets 2016: $20,552,3702016Assets 2017: $22,094,949Liabilities 2017: $1,071,959Net Assets 2017: $21,022,9902017Assets 2018: $23,636,967Liabilities 2018: $958,836Net Assets 2018: $22,678,1312018Assets 2019: $22,892,768Liabilities 2019: $1,839,044Net Assets 2019: $21,053,7242019Assets 2020: $17,098,203Liabilities 2020: $667,261Net Assets 2020: $16,430,9422020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $22,911,632Liabilities 2022: $326,263Net Assets 2022: $22,585,3692022Assets 2023: $23,938,945Liabilities 2023: $241,635Net Assets 2023: $23,697,3102023Assets 2024: $27,789,457Liabilities 2024: $154,559Net Assets 2024: $27,634,8982024Assets 2025: $31,445,340Liabilities 2025: $95,694Net Assets 2025: $31,349,6462025

Highlighted filing

2025

Assets$31,445,340
Liabilities$95,694
Net Assets$31,349,646

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $14,967,3092010Expenses 2011: $15,454,3882011Expenses 2012: $16,488,3312012Expenses 2013: $17,707,1642013Revenue 2014: $18,659,912Expenses 2014: $17,505,949Net Income 2014: $1,153,9632014Revenue 2015: $20,533,790Expenses 2015: $20,663,045Net Income 2015: -$129,2552015Revenue 2016: $19,246,058Expenses 2016: $20,723,627Net Income 2016: -$1,477,5692016Revenue 2017: $21,971,238Expenses 2017: $22,021,358Net Income 2017: -$50,1202017Revenue 2018: $29,575,068Expenses 2018: $27,829,345Net Income 2018: $1,745,7232018Revenue 2019: $21,410,905Expenses 2019: $23,342,968Net Income 2019: -$1,932,0632019Revenue 2020: $20,926,895Expenses 2020: $24,921,850Net Income 2020: -$3,994,9552020Revenue 2021: $23,538,629Expenses 2021: $18,315,597Net Income 2021: $5,223,0322021Revenue 2022: $25,169,868Expenses 2022: $23,150,794Net Income 2022: $2,019,0742022Revenue 2023: $23,299,631Expenses 2023: $22,246,568Net Income 2023: $1,053,0632023Revenue 2024: $26,521,331Expenses 2024: $23,164,867Net Income 2024: $3,356,4642024Revenue 2025: $28,695,286Expenses 2025: $24,209,078Net Income 2025: $4,486,2082025

Highlighted filing

2025

Revenue$28,695,286
Expenses$24,209,078
Net Income$4,486,208

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$31.4$0.10$31.3$28.7$24.2$4.49
2024Detailed filing. Detailed filing data is available for this year.$27.8$0.15$27.6$26.5$23.2$3.36
2023Detailed filing. Detailed filing data is available for this year.$23.9$0.24$23.7$23.3$22.2$1.05
2022Detailed filing. Detailed filing data is available for this year.$22.9$0.33$22.6$25.2$23.2$2.02
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$23.5$18.3$5.22
2020Detailed filing. Detailed filing data is available for this year.$17.1$0.67$16.4$20.9$24.9$3.99
2019Detailed filing. Detailed filing data is available for this year.$22.9$1.84$21.1$21.4$23.3$1.93
2018Detailed filing. Detailed filing data is available for this year.$23.6$0.96$22.7$29.6$27.8$1.75
2017Detailed filing. Detailed filing data is available for this year.$22.1$1.07$21.0$22.0$22.0$0.05
2016Detailed filing. Detailed filing data is available for this year.$20.9$0.35$20.6$19.2$20.7$1.48
2015Detailed filing. Detailed filing data is available for this year.$22.5$0.25$22.3$20.5$20.7$0.13
2014Detailed filing. Detailed filing data is available for this year.$22.3$0.09$22.2$18.7$17.5$1.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.8$0.09$21.7$17.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.4$0.94$22.5$16.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.5$0.37$20.1$15.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$0.20$18.5$15.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Sep 9, 2025
Return Version
2024v5.2
Gross Receipts
$45,798,529
Mission and Program Overview

Mission

Provide health and other benefits to eligible participants in the construction industry in central Pennsylvania covered by collective bargaining agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$27,634,898$31,349,646▲ $3,714,748
Investments in Publicly Traded Securities$21,022,650$25,071,947▲ $4,049,297
Accounts Receivable$2,730,783$3,963,904▲ $1,233,121
Savings and Temporary Cash Investments$255,325$1,669,422▲ $1,414,097
Cash and Non-Interest-Bearing Accounts$3,776,698$735,289▼ $3,041,409
Prepaid Expenses and Deferred Charges$4,001$4,778▲ $777
Total Assets$27,789,457$31,445,340▲ $3,655,883
Liabilities
Accounts Payable and Accrued Expenses$42,346$57,016▲ $14,670
Other Liabilities$112,213$38,678▼ $73,535
Total Liabilities$154,559$95,694▼ $58,865
Net Assets / Fund Balance
Total Net Assets Fund Balance$27,634,898$31,349,646▲ $3,714,748
Total Liabilities and Net Assets / Fund Balance$27,789,457$31,445,340▲ $3,655,883
Compensation and Service Providers

Board Members and Trustees

NameTitle
James EstabrookManagement Trustee
Christopher EdenboUnion Trustee
James EndersUnion Trustee
Josh ClarkUnion Trustee

Highest Paid Contractors

ContractorServicesLocationCompensation
BeneSys IncPlan Administrator700 Tower Drive SUite 300, Troy, MI 48098$289,547
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$25,890,006
Investment Income
$2,739,915
Other Revenue
$65,365
Change in Net Assets
$4,486,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,663,278
Revenue Not Reported on Financial Statements
$32,008
Revenue Not Reported on Form 990
$-771,460
Total Revenue per Audited Statements
$27,891,818
Total Revenue per Form 990
$28,695,286
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$526,786
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$0--$23,682,292
Fees for Services Management$0$0$0$289,547
Fees for Services Other$0$0$0$60,000
Other Expenses$0$0$0$36,759
Office Expenses$0$0$0$32,393
Fees for Service Investment Mgmnt Fees$0$0$0$32,008
Fees for Services Accounting$0$0$0$20,500
Insurance$0$0$0$19,595
Fees for Services Legal$0$0$0$18,745
Conferences and Meetings$0$0$0$9,085
Total Functional Expenses$0$0$0$24,209,078

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$24,209,078
Expenses per Audited Statements$24,177,070
Total Expenses per Audited Statements$24,177,070
Expenses Not Reported on Financial Statements$32,008
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reciprocal contributions payable$34,928
Due to affilates$3,750
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 520 Health & Welfare Fund
EIN
23-6280075
Phone
2488139800
Address
700 Tower Drive, Troy, MI 48098
Doing Business As
co BeneSys Inc

Signing Officer

Name
Christopher Edenbo James Estabrook
Title
Trustees
Phone
2488139800
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Kelly James Estabrook
Formed
1958
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Fischer Dorwart Pc
Address
16 W VASSAR ROAD, AUDUBON, NJ 08106
Preparer
Stephen MDorwart
Phone
8563100990
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Fund provided a copy of the 990 to the Trustees before filing.

Pt VI, Line 19

The Fund makes these items available upon request.

Raw XML Appendix385 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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IRS990/PYInvestmentIncomeAmt0742921
IRS990/PYOtherExpensesAmt0518625
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IRS990/PYRevenuesLessExpensesAmt03356464
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IRS990/PYTotalRevenueAmt026521331
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IRS990/RelatedEntityInd0true
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt027634898
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt031349646
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0255325
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01669422
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt032008
IRS990ScheduleD/ExpensesSubtotalAmt024177070
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt032008
IRS990ScheduleD/InvestmentExpensesNotIncldAmt032008
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-771460
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt134928
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to affilates
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Reciprocal contributions payable
IRS990ScheduleD/RevenueNotReportedAmt0-771460
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt032008
IRS990ScheduleD/RevenueSubtotalAmt028663278
IRS990ScheduleD/TotalExpensesPerForm990Amt024209078
IRS990ScheduleD/TotalLiabilityAmt038678
IRS990ScheduleD/TotalRevenuePerForm990Amt028695286
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt027891818
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt024177070
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Fund provided a copy of the 990 to the Trustees before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Fund makes these items available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Plumbers & Pipefitters Local 520 Pension Plan
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Plumbers & Pipefitters Local 520 Annuity Plan
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0251793698
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1236489357
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0401(a)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401(a)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Retirement Plan
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Retirement Plan
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0700 Tower Drive Suite 300
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1700 Tower Drive Suite 300
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Troy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Troy
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IRS990/SchoolOperatingInd0false
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt027789457
IRS990/TotalAssetsEOYAmt031445340
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IRS990/TotalAssetsGrp/EOYAmt031445340
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt024209078
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0154559
IRS990/TotalLiabilitiesEOYAmt095694
IRS990/TotalLiabilitiesGrp/BOYAmt0154559
IRS990/TotalLiabilitiesGrp/EOYAmt095694
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027634898
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt031349646
IRS990/TotalProgramServiceRevenueAmt025890006
IRS990/TotalRevenueGrp/ExclusionAmt02739915
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025955371
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt028695286
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027789457
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt031445340
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0700 Tower Road Suite 300
IRS990/USAddress/CityNm0Troy
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048098
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Christopher Edenbo James Estabrook
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustees
ReturnHeader/BusinessOfficerGrp/PhoneNum02488139800
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Plumbers & Pipefitters Local 520 Health & Welfare Fund
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0236280075
ReturnHeader/Filer/PhoneNum02488139800
ReturnHeader/Filer/USAddress/AddressLine1Txt0700 Tower Drive
ReturnHeader/Filer/USAddress/CityNm0Troy
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048098
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232247478
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FISCHER DORWART PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016 W VASSAR ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AUDUBON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008106
ReturnHeader/PreparerPersonGrp/PhoneNum08563100990
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen MDorwart
ReturnHeader/ReturnTs02026-02-10T16:07:55-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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