Civic Intelligence

Plumbers & Pipefitters Local 94 Health & Welfare Plan

EIN 34-6594978 • 501(c)9 • Canfield, OH

Profile

To provide health benefits to its members and their families.

3660 Stutz DriveCanfield, OH 44406

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.31x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

0.57x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Net Margin

45th percentile

2.5%

Higher net margin than 45% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$652

Higher top officer pay than 48% of similar nonprofits.

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

501(c)9 • $10M-$25M nonprofits • Source year 2025

Asset Growth

51st percentile

7.0%

Faster asset growth than 51% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

63rd percentile

11%

Faster revenue growth than 63% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$16,083,221

Up $1,047,302 (+7.0%) from 2024

Liabilities

Up

$5,056,995

Up $321,535 (+6.8%) from 2024

Net Assets

Up

$11,026,226

Up $725,767 (+7.0%) from 2024

Revenue

Up

$8,910,603

Up $868,849 (+11%) from 2024

Expenses

Up

$8,687,383

Up $1,392,974 (+19%) from 2024

Net Income

Down

$223,220

Down $524,125 (-70%) from 2024

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2012: $10,437,610Liabilities 2012: $23,527Net Assets 2012: $10,414,0832012Assets 2013: $11,077,837Liabilities 2013: $49,391Net Assets 2013: $11,028,4462013Assets 2015: $12,858,326Liabilities 2015: $1,387,178Net Assets 2015: $11,471,1482015Assets 2016: $12,072,573Liabilities 2016: $1,470,248Net Assets 2016: $10,602,3252016Assets 2017: $12,973,871Liabilities 2017: $2,089,003Net Assets 2017: $10,884,8682017Assets 2018: $13,248,583Liabilities 2018: $2,097,105Net Assets 2018: $11,151,4782018Assets 2019: $13,118,998Liabilities 2019: $2,625,375Net Assets 2019: $10,493,6232019Assets 2020: $12,908,460Liabilities 2020: $3,074,016Net Assets 2020: $9,834,4442020Assets 2021: $14,572,302Liabilities 2021: $3,867,385Net Assets 2021: $10,704,9172021Assets 2022: $13,575,441Liabilities 2022: $4,021,562Net Assets 2022: $9,553,8792022Assets 2023: $13,889,152Liabilities 2023: $4,462,463Net Assets 2023: $9,426,6892023Assets 2024: $15,035,919Liabilities 2024: $4,735,460Net Assets 2024: $10,300,4592024Assets 2025: $16,083,221Liabilities 2025: $5,056,995Net Assets 2025: $11,026,2262025

Highlighted filing

2025

Assets$16,083,221
Liabilities$5,056,995
Net Assets$11,026,226

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2012: $3,636,0132012Expenses 2013: $4,504,3802013Revenue 2015: $5,241,473Expenses 2015: $4,934,044Net Income 2015: $307,4292015Revenue 2016: $4,674,382Expenses 2016: $5,470,717Net Income 2016: -$796,3352016Revenue 2017: $5,136,609Expenses 2017: $5,007,546Net Income 2017: $129,0632017Revenue 2018: $5,896,304Expenses 2018: $5,676,907Net Income 2018: $219,3972018Revenue 2019: $6,821,438Expenses 2019: $6,688,511Net Income 2019: $132,9272019Revenue 2020: $6,535,671Expenses 2020: $7,007,401Net Income 2020: -$471,7302020Revenue 2021: $6,115,623Expenses 2021: $6,027,074Net Income 2021: $88,5492021Revenue 2022: $6,717,924Expenses 2022: $7,184,936Net Income 2022: -$467,0122022Revenue 2023: $6,862,686Expenses 2023: $6,992,035Net Income 2023: -$129,3492023Revenue 2024: $8,041,754Expenses 2024: $7,294,409Net Income 2024: $747,3452024Revenue 2025: $8,910,603Expenses 2025: $8,687,383Net Income 2025: $223,2202025

Highlighted filing

2025

Revenue$8,910,603
Expenses$8,687,383
Net Income$223,220

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jan 31, 2026
Return Version
2024v5.2
Gross Receipts
$11,369,593
Mission and Program Overview

Mission

To provide health benefits to its members and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,779,956$13,186,352▲ $1,406,396
Rtn Earn Endowment Incm Other Fnds$10,300,459$11,026,226▲ $725,767
Accounts Receivable$1,106,678$1,171,824▲ $65,146
Cash and Non-Interest-Bearing Accounts$914,767$981,771▲ $67,004
Savings and Temporary Cash Investments$1,219,775$729,542▼ $490,233
Prepaid Expenses and Deferred Charges$14,743$13,732▼ $1,011
Total Assets$15,035,919$16,083,221▲ $1,047,302
Liabilities
Other Liabilities$4,704,918$5,013,628▲ $308,710
Accounts Payable and Accrued Expenses$30,542$43,367▲ $12,825
Total Liabilities$4,735,460$5,056,995▲ $321,535
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,300,459$11,026,226▲ $725,767
Total Liabilities and Net Assets / Fund Balance$15,035,919$16,083,221▲ $1,047,302
Compensation and Service Providers

Employees

NameTitleBaseTotal
Dave PooleTrustee$652$652

Board Members and Trustees

NameTitle
Ben GriffithTrustee
Brett McelfreshTrustee
Eric SeifertTrustee
Todd MckeeverTrustee
Todd PeelTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,669,490
Investment Income
$201,638
Other Revenue
$39,475
Change in Net Assets
$223,220

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,893,882
Revenue Not Reported on Financial Statements
$16,721
Revenue Not Reported on Form 990
$662,839
Total Revenue per Audited Statements
$9,556,721
Total Revenue per Form 990
$8,910,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$797,201
Salaries, Compensation, and Employee Benefits$11,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$0--$7,879,081
Insurance$0$0$0$557,909
Fees for Services Management$0$0$0$82,357
Fees for Services Legal$0$0$0$38,540
Fees for Services Other$0$0$0$27,934
Office Expenses$0$0$0$18,877
All Other Expenses$0$0$0$18,402
Fees for Service Investment Mgmnt Fees$0$0$0$16,721
Fees for Services Accounting$0$0$0$11,900
Payroll Taxes$0$0$0$10,449
Other Expenses$0$0$0$7,273
Current Officers, Directors, Trustees, and Key Employees$0$0$0$652
Total Functional Expenses$0$0$0$8,687,383

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,830,954
Total Expenses per Form 990$8,687,383
Expenses per Audited Statements$8,670,662
Expenses Not Reported on Form 990$160,292
Expenses Not Reported on Financial Statements$16,721
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
Medical Reimbursement Account$5,013,628
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 94 Health & Welfare Plan
EIN
34-6594978
Phone
8005898041
Address
3660 STUTZ DRIVE, CANFIELD, OH 44406

Signing Officer

Name
Brett Mcelfresh
Title
Trustee
Phone
8005898041
Signed
2026-01-31
Discuss with paid preparer
Yes

Organization Details

Formed
1966
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
19
Volunteers
0

Preparer

Firm
Yurchyk & Davis CPA's Inc
Address
3701 Boardman-Canfield Rd 2, Canfield, OH 44406
Preparer
David a Eyster CPA Cma
Phone
3305335000
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 was presented at a board meeting for form approval before it was filed.

Pt VI, Line 19

All documents are made available for review at the office of the plan administrator.

Pt VI, Line 12C

The trustees complete conflict of interest statements annually.

Pt VI, Line 8B

The organization does not have committees.

Financial Statement Notes

Pt X, Line 2

The Organization has been classified as an other-than private foundation and is tax-exempt under Section 501(c) 9 of Internal Revenue Code. However, as a result of the Plans funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded at April 30, 2025 for unrelated business taxable income. In addition, the Plan and the trust are required to operate inconformity with the IRC to maintain tax-exempt status of the trust. The plan administrator and the plans tax counsel believe the plan is being operated in compliance with the applicable requirements of the IRC 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.

Pt XI, Line 2D

Stop loss reimbursements.

Pt XII, Line 2D

Stop loss reimbursements.

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IRS990/PYBenefitsPaidToMembersAmt06574328
IRS990/PYInvestmentIncomeAmt0400559
IRS990/PYOtherExpensesAmt0705704
IRS990/PYOtherRevenueAmt03682
IRS990/PYProgramServiceRevenueAmt07637513
IRS990/PYRevenuesLessExpensesAmt0747345
IRS990/PYSalariesCompEmpBnftPaidAmt014377
IRS990/PYTotalExpensesAmt07294409
IRS990/PYTotalRevenueAmt08041754
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt010300459
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt011026226
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01219775
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt016721
IRS990ScheduleD/InvestmentExpensesNotIncldAmt016721
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0502547
IRS990ScheduleD/OtherExpensesIncludedAmt0160292
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05013628
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEDICAL REIMBURSEMENT ACCOUNT
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IRS990ScheduleD/RevenueNotReportedAmt0662839
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt016721
IRS990ScheduleD/RevenueSubtotalAmt08893882
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has been classified as an other-than private foundation and is tax-exempt under Section 501(c) 9 of Internal Revenue Code. However, as a result of the Plans funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded at April 30, 2025 for unrelated business taxable income. In addition, the Plan and the trust are required to operate inconformity with the IRC to maintain tax-exempt status of the trust. The plan administrator and the plans tax counsel believe the plan is being operated in compliance with the applicable requirements of the IRC 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1STOP LOSS REIMBURSEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2STOP LOSS REIMBURSEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2d
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IRS990ScheduleD/TotalLiabilityAmt05013628
IRS990ScheduleD/TotalRevenuePerForm990Amt08910603
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09556721
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08830954
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS PRESENTED AT A BOARD MEETING FOR FORM APPROVAL BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE MADE AVAILABLE FOR REVIEW AT THE OFFICE OF THE PLAN ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUSTEES COMPLETE CONFLICT OF INTEREST STATEMENTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt016083221
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IRS990/TotalAssetsGrp/EOYAmt016083221
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt08687383
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04735460
IRS990/TotalLiabilitiesEOYAmt05056995
IRS990/TotalLiabilitiesGrp/BOYAmt04735460
IRS990/TotalLiabilitiesGrp/EOYAmt05056995
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010300459
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt011026226
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt08669490
IRS990/TotalReportableCompFromOrgAmt0652
IRS990/TotalRevenueGrp/ExclusionAmt0201638
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08708965
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08910603
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt015035919
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016083221
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03660 STUTZ DRIVE SUITE 101
IRS990/USAddress/CityNm0CANFIELD
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044406
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRETT MCELFRESH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08005898041
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS LOCAL 94 HEALTH & WELFARE PLAN
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0346594978
ReturnHeader/Filer/PhoneNum08005898041
ReturnHeader/Filer/USAddress/AddressLine1Txt03660 STUTZ DRIVE
ReturnHeader/Filer/USAddress/CityNm0CANFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044406
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341638235
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Yurchyk & Davis CPA's Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03701 Boardman-Canfield Rd 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Canfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044406
ReturnHeader/PreparerPersonGrp/PhoneNum03305335000
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A EYSTER CPA CMA
ReturnHeader/ReturnTs02026-01-31T07:02:46-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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