Civic Intelligence

Saginaw Plumbers & Pipefitters Ua Local No 85 Health & Welfare Fund

EIN 38-1525304 • 501(c)9 • Troy, MI

View Organization Page

Profile

The saginaw plumbers and pipefitters local 85 health and welfare fund is crafted for the purpose of providing training to apprentice and journeymen members under a collectively bargained agreement, on behalf of the saginaw plumbers and pipefitters u.a. Local no. 85, in compliance with the taft- hartley act.

700 Tower Drive Suite 300Troy, MI 48098

ualocal85.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.26x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

0.60x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

51st percentile

5.9%

Higher net margin than 51% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-10%

Faster revenue growth than 11% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$35,382,443

Up $4,572,538 (+15%) from 2023

Liabilities

Up

$9,301,495

Up $1,964,033 (+27%) from 2023

Net Assets

Up

$26,080,948

Up $2,608,505 (+11%) from 2023

Operations
Liabilities / Revenue95th percentileNet Margin51st percentile

Revenue

Down

$15,444,045

Down $1,803,848 (-10%) from 2023

Expenses

Up

$14,537,836

Up $1,075,583 (+8.0%) from 2023

Net Income

Down

$906,209

Down $2,879,431 (-76%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$40M$30M$20M$10M$0Assets 2010: $15,272,624Liabilities 2010: $328,192Net Assets 2010: $14,944,4322010Assets 2011: $15,661,529Liabilities 2011: $183,067Net Assets 2011: $15,478,4622011Assets 2012: $14,735,771Liabilities 2012: $80,680Net Assets 2012: $14,655,0912012Assets 2013: $14,693,644Liabilities 2013: $5,457,976Net Assets 2013: $9,235,6682013Assets 2014: $16,110,951Liabilities 2014: $5,638,306Net Assets 2014: $10,472,6452014Assets 2015: $16,515,793Liabilities 2015: $5,918,511Net Assets 2015: $10,597,2822015Assets 2016: $17,861,028Liabilities 2016: $4,570,173Net Assets 2016: $13,290,8552016Assets 2017: $20,079,637Liabilities 2017: $5,756,814Net Assets 2017: $14,322,8232017Assets 2018: $19,781,936Liabilities 2018: $5,168,286Net Assets 2018: $14,613,6502018Assets 2019: $22,213,144Liabilities 2019: $4,509,443Net Assets 2019: $17,703,7012019Assets 2020: $25,191,451Liabilities 2020: $4,864,392Net Assets 2020: $20,327,0592020Assets 2021: $28,025,971Liabilities 2021: $5,757,799Net Assets 2021: $22,268,1722021Assets 2022: $27,959,352Liabilities 2022: $6,170,381Net Assets 2022: $21,788,9712022Assets 2023: $30,809,905Liabilities 2023: $7,337,462Net Assets 2023: $23,472,4432023Assets 2024: $35,382,443Liabilities 2024: $9,301,495Net Assets 2024: $26,080,9482024

Highlighted filing

2024

Assets$35,382,443
Liabilities$9,301,495
Net Assets$26,080,948
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

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

$20M$10M$0-$10MExpenses 2010: $10,090,3042010Expenses 2011: $9,972,7622011Revenue 2012: $10,140,564Expenses 2012: $11,049,502Net Income 2012: -$908,9382012Revenue 2013: $10,920,292Expenses 2013: $16,663,939Net Income 2013: -$5,743,6472013Revenue 2014: $11,413,152Expenses 2014: $10,347,503Net Income 2014: $1,065,6492014Revenue 2015: $11,222,320Expenses 2015: $10,904,919Net Income 2015: $317,4012015Revenue 2016: $11,668,604Expenses 2016: $9,105,600Net Income 2016: $2,563,0042016Revenue 2017: $11,934,139Expenses 2017: $11,534,082Net Income 2017: $400,0572017Revenue 2018: $12,189,307Expenses 2018: $12,208,743Net Income 2018: -$19,4362018Revenue 2019: $12,963,798Expenses 2019: $11,330,209Net Income 2019: $1,633,5892019Revenue 2020: $12,027,960Expenses 2020: $10,375,788Net Income 2020: $1,652,1722020Revenue 2021: $13,142,952Expenses 2021: $12,052,398Net Income 2021: $1,090,5542021Revenue 2022: $13,105,258Expenses 2022: $11,481,079Net Income 2022: $1,624,1792022Revenue 2023: $17,247,893Expenses 2023: $13,462,253Net Income 2023: $3,785,6402023Revenue 2024: $15,444,045Expenses 2024: $14,537,836Net Income 2024: $906,2092024

Highlighted filing

2024

Revenue$15,444,045
Expenses$14,537,836
Net Income$906,209
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$35,382,443
Liabilities
$9,301,495
Net assets
$26,080,948
Revenue
$15,444,045
Expenses
$14,537,836
Net income
$906,209
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.4$9.30$26.1$15.4$14.5$0.91
2023Detailed filing. Detailed filing data is available for this year.$30.8$7.34$23.5$17.2$13.5$3.79
2022Detailed filing. Detailed filing data is available for this year.$28.0$6.17$21.8$13.1$11.5$1.62
2021Detailed filing. Detailed filing data is available for this year.$28.0$5.76$22.3$13.1$12.1$1.09
2020Detailed filing. Detailed filing data is available for this year.$25.2$4.86$20.3$12.0$10.4$1.65
2019Detailed filing. Detailed filing data is available for this year.$22.2$4.51$17.7$13.0$11.3$1.63
2018Detailed filing. Detailed filing data is available for this year.$19.8$5.17$14.6$12.2$12.2$0.02
2017Detailed filing. Detailed filing data is available for this year.$20.1$5.76$14.3$11.9$11.5$0.40
2016Detailed filing. Detailed filing data is available for this year.$17.9$4.57$13.3$11.7$9.11$2.56
2015Detailed filing. Detailed filing data is available for this year.$16.5$5.92$10.6$11.2$10.9$0.32
2014Detailed filing. Detailed filing data is available for this year.$16.1$5.64$10.5$11.4$10.3$1.07
2013Detailed filing. Detailed filing data is available for this year.$14.7$5.46$9.24$10.9$16.7$5.74
2012Summary only. Only limited summary data is available for this year.$14.7$0.08$14.7$10.1$11.0$0.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$0.18$15.5$9.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.3$0.33$14.9$10.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.0
Gross Receipts
$34,043,204
Mission and Program Overview

Mission

To provide health and welfare benefits to employees of participating contractors.

The saginaw plumbers and pipefitters local 85 health and welfare fund is crafted for the purpose of providing training to apprentice and journeymen members under a collectively bargained agreement, on behalf of the saginaw plumbers and pipefitters u.a. Local no. 85, in compliance with the taft- hartley act.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$24,927,667$28,891,764▲ $3,964,097
Cash and Non-Interest-Bearing Accounts$3,984,999$3,888,764▼ $96,235
Accounts Receivable$891,845$1,284,442▲ $392,597
Savings and Temporary Cash Investments$878,086$1,269,148▲ $391,062
Total Assets$30,809,905$35,382,443▲ $4,572,538
Other Assets Total$127,308$48,325▼ $78,983
Liabilities
Other Liabilities$7,134,351$9,214,361▲ $2,080,010
Accounts Payable and Accrued Expenses$203,111$87,134▼ $115,977
Total Liabilities$7,337,462$9,301,495▲ $1,964,033
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,472,443$26,080,948▲ $2,608,505
Total Net Assets Fund Balance$23,472,443$26,080,948▲ $2,608,505
Total Liabilities and Net Assets / Fund Balance$30,809,905$35,382,443▲ $4,572,538
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Steve NajawiczChairman
Jason SampleTrustee
Justin PomervilleTrustee
Steven SchneiderTrustee
Timothy DanielakTrustee
Rick WenzlickSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,430,347
Investment Income
$992,555
Other Revenue
$21,143
Change in Net Assets
$906,209

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,444,045
Revenue Not Reported on Form 990
$1,702,296
Total Revenue per Audited Statements
$17,146,341
Total Revenue per Form 990
$15,444,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$489,827
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$14,048,009--$14,048,009
Fees for Services Legal-$136,929-$136,929
Fees for Services Management-$98,346-$98,346
Office Expenses-$92,965-$92,965
Insurance-$57,817-$57,817
Fees for Services Other-$40,120-$40,120
Fees for Services Accounting-$22,732-$22,732
Fees for Service Investment Mgmnt Fees$18,675--$18,675
Information Technology-$16,800-$16,800
Conferences and Meetings-$5,443-$5,443
Total Functional Expenses$14,066,684$471,152$0$14,537,836

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,537,836
Total Expenses per Audited Statements$14,537,836
Total Expenses per Form 990$14,537,836
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
Benefit Payable$5,042,826
Benefit Obligations$4,100,162
Reciprocity Payable$40,759
Other Liabilities$29,982
Federal & State Taxes Payable$632
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Management of the trust is the responsibility of the board of trustees, administration of the benefits has been delegated to a third party administrator, benesys, inc.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the completed form 990 is presented to each member of the board of trustees for review. If satisfied, the board of trustees makes and passes a motion authorizing the chairman to sign the e-file authorization form 8879. Form 990 is then submitted electronically by the fund's accountant.”

Form 990, Page 6, Part VI, Line 19

“All governing documents of the fund are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Saginaw Plumbers & Pipefitters Ua
EIN
38-1525304
Phone
2488139800
Address
700 TOWER DRIVE SUITE 300, TROY, MI 48098
Doing Business As
Saginaw 85 Health & Welfare Fund

Signing Officer

Name
Steve Najawicz
Title
Chairman
Phone
2488139800
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Najawicz
Formed
1955
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
4
Employees
18
Volunteers
4

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The saginaw plumbers and pipefitters local 85 health and welfare fund is crafted for the purpose of providing training to apprentice and journeymen members under a collectively bargained agreement, on behalf of the saginaw plumbers and pipefitters u.a. Local no. 85, in compliance with the taft- hartley act.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The plan obtained a favorable determination letter on august 25, 1959, in which the internal revenue service stated that the plan and related trust, as then designed, was in compliance with applicable requirements of the internal revenue code. The plan has been amended since receiving the determination letter. However, the plan administrator and the plan's legal counsel believe the plan is currently designed and being operated in compliance with the applicable requirements of the internal revenue code. The plan is in process of obtaining a more current favorable determination letter from the internal revenue service. 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 if the plan has taken an uncertain tax 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 examinations for years prior to 2021.”

Raw XML Appendix387 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/OtherLiabilitiesOrgGrp/Desc4FEDERAL & STATE TAXES PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN OBTAINED A FAVORABLE DETERMINATION LETTER ON AUGUST 25, 1959, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN AND RELATED TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S LEGAL COUNSEL BELIEVE THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN IS IN PROCESS OF OBTAINING A MORE CURRENT FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE. 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 IF THE PLAN HAS TAKEN AN UNCERTAIN TAX 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 EXAMINATIONS FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1TIMOTHY DANIELAK
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SAGINAW PLUMBERS AND PIPEFITTERS LOCAL 85 HEALTH AND WELFARE FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING TRAINING TO APPRENTICE AND JOURNEYMEN MEMBERS UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE SAGINAW PLUMBERS AND PIPEFITTERS U.A. LOCAL NO. 85, IN COMPLIANCE WITH THE TAFT- HARTLEY ACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT OF THE TRUST IS THE RESPONSIBILITY OF THE BOARD OF TRUSTEES, ADMINISTRATION OF THE BENEFITS HAS BEEN DELEGATED TO A THIRD PARTY ADMINISTRATOR, BENESYS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE COMPLETED FORM 990 IS PRESENTED TO EACH MEMBER OF THE BOARD OF TRUSTEES FOR REVIEW. IF SATISFIED, THE BOARD OF TRUSTEES MAKES AND PASSES A MOTION AUTHORIZING THE CHAIRMAN TO SIGN THE E-FILE AUTHORIZATION FORM 8879. FORM 990 IS THEN SUBMITTED ELECTRONICALLY BY THE FUND'S ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS OF THE FUND ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE NAJAWICZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAGINAW PLUMBERS & PIPEFITTERS UA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL NO 85 HEALTH & WELFARE FUND
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULTYNCK & CO PLLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02025-09-29T13:41:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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