Civic Intelligence

Iron Workers Locals 549 & 550

EIN 51-0168650 • 501(c)9 • Ona, WV

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Profile

The trust is created, established and maintained, (and the trustees agree to receive, hold, and administer), to provide benefits for members and their beneficiaries in accordance with the plan document.

9200 US Route 60Ona, WV 25545

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.10x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.14x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2025

Revenue Growth

58th percentile

8.7%

Faster revenue growth than 58% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$17,203,695

Up $1,668,650 (+11%) from 2024

Liabilities

Up

$1,759,590

Up $18,742 (+1.1%) from 2024

Net Assets

Up

$15,444,105

Up $1,649,908 (+12%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin70th percentile

Revenue

Up

$12,689,971

Up $244,211 (+2.0%) from 2024

Expenses

Down

$10,585,272

Down $910,954 (-7.9%) from 2024

Net Income

Up

$2,104,699

Up $1,155,165 (+122%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$20M$15M$10M$5.0M$0Assets 2009: $13,197,992Liabilities 2009: $269,583Net Assets 2009: $12,928,4092009Assets 2011: $15,326,476Liabilities 2011: $185,604Net Assets 2011: $15,140,8722011Assets 2012: $15,742,191Liabilities 2012: $102,530Net Assets 2012: $15,639,6612012Assets 2013: $15,842,722Liabilities 2013: $120,957Net Assets 2013: $15,721,7652013Assets 2014: $15,784,011Liabilities 2014: $169,084Net Assets 2014: $15,614,9272014Assets 2015: $13,968,010Liabilities 2015: $129,866Net Assets 2015: $13,838,1442015Assets 2016: $11,632,700Liabilities 2016: $132,046Net Assets 2016: $11,500,6542016Assets 2017: $10,221,070Liabilities 2017: $151,141Net Assets 2017: $10,069,9292017Assets 2018: $9,610,557Liabilities 2018: $89,117Net Assets 2018: $9,521,4402018Assets 2019: $10,888,491Liabilities 2019: $150,291Net Assets 2019: $10,738,2002019Assets 2020: $11,681,392Liabilities 2020: $179,171Net Assets 2020: $11,502,2212020Assets 2021: $12,782,578Liabilities 2021: $154,179Net Assets 2021: $12,628,3992021Assets 2022: $13,260,484Liabilities 2022: $153,768Net Assets 2022: $13,106,7162022Assets 2023: $13,711,104Liabilities 2023: $128,196Net Assets 2023: $13,582,9082023Assets 2024: $15,535,045Liabilities 2024: $1,740,848Net Assets 2024: $13,794,1972024Assets 2025: $17,203,695Liabilities 2025: $1,759,590Net Assets 2025: $15,444,1052025

Highlighted filing

2025

Assets$17,203,695
Liabilities$1,759,590
Net Assets$15,444,105
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2009: $8,466,401Expenses 2009: $7,668,264Net Income 2009: $798,1372009Revenue 2011: $7,310,170Expenses 2011: $6,961,244Net Income 2011: $348,9262011Revenue 2012: $7,655,362Expenses 2012: $6,981,936Net Income 2012: $673,4262012Revenue 2013: $7,661,236Expenses 2013: $7,585,944Net Income 2013: $75,2922013Revenue 2014: $8,447,801Expenses 2014: $8,391,355Net Income 2014: $56,4462014Revenue 2015: $7,998,124Expenses 2015: $9,628,527Net Income 2015: -$1,630,4032015Revenue 2016: $7,023,013Expenses 2016: $9,273,351Net Income 2016: -$2,250,3382016Revenue 2017: $8,369,531Expenses 2017: $9,869,967Net Income 2017: -$1,500,4362017Revenue 2018: $9,502,325Expenses 2018: $10,036,417Net Income 2018: -$534,0922018Revenue 2019: $11,323,448Expenses 2019: $10,182,230Net Income 2019: $1,141,2182019Revenue 2020: $10,960,542Expenses 2020: $10,058,717Net Income 2020: $901,8252020Revenue 2021: $9,826,274Expenses 2021: $9,285,176Net Income 2021: $541,0982021Revenue 2022: $11,059,495Expenses 2022: $10,408,508Net Income 2022: $650,9872022Revenue 2023: $10,746,923Expenses 2023: $9,892,207Net Income 2023: $854,7162023Revenue 2024: $12,445,760Expenses 2024: $11,496,226Net Income 2024: $949,5342024Revenue 2025: $12,689,971Expenses 2025: $10,585,272Net Income 2025: $2,104,6992025

Highlighted filing

2025

Revenue$12,689,971
Expenses$10,585,272
Net Income$2,104,699
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,203,695
Liabilities
$1,759,590
Net assets
$15,444,105
Revenue
$12,689,971
Expenses
$10,585,272
Net income
$2,104,699
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.2$1.76$15.4$12.7$10.6$2.10
2024Detailed filing. Detailed filing data is available for this year.$15.5$1.74$13.8$12.4$11.5$0.95
2023Detailed filing. Detailed filing data is available for this year.$13.7$0.13$13.6$10.7$9.89$0.85
2022Detailed filing. Detailed filing data is available for this year.$13.3$0.15$13.1$11.1$10.4$0.65
2021Detailed filing. Detailed filing data is available for this year.$12.8$0.15$12.6$9.83$9.29$0.54
2020Detailed filing. Detailed filing data is available for this year.$11.7$0.18$11.5$11.0$10.1$0.90
2019Detailed filing. Detailed filing data is available for this year.$10.9$0.15$10.7$11.3$10.2$1.14
2018Detailed filing. Detailed filing data is available for this year.$9.61$0.09$9.52$9.50$10.0$0.53
2017Detailed filing. Detailed filing data is available for this year.$10.2$0.15$10.1$8.37$9.87$1.50
2016Detailed filing. Detailed filing data is available for this year.$11.6$0.13$11.5$7.02$9.27$2.25
2015Detailed filing. Detailed filing data is available for this year.$14.0$0.13$13.8$8.00$9.63$1.63
2014Detailed filing. Detailed filing data is available for this year.$15.8$0.17$15.6$8.45$8.39$0.06
2013Summary only. Only limited summary data is available for this year.$15.8$0.12$15.7$7.66$7.59$0.08
2012Summary only. Only limited summary data is available for this year.$15.7$0.10$15.6$7.66$6.98$0.67
2011Summary only. Only limited summary data is available for this year.$15.3$0.19$15.1$7.31$6.96$0.35
2009Summary only. Only limited summary data is available for this year.$13.2$0.27$12.9$8.47$7.67$0.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 27, 2026
Return Version
2024v5.5
Gross Receipts
$19,531,594
Mission and Program Overview

Mission

The trust fund is created, established and maintained, (and the trustees agree to receive, hold and administer), to provide benefits for members and their beneficiaries in accordance with the plan document.

To provide accident, hospital, surgical, disability, dental, prescription, and death benefits to eligible members of iron workers local 549 & 550 and their spouses and dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$13,794,197$15,444,105▲ $1,649,908
Investments in Publicly Traded Securities$7,807,529$7,720,296▼ $87,233
Cash and Non-Interest-Bearing Accounts$4,198,801$5,289,697▲ $1,090,896
Savings and Temporary Cash Investments$2,346,163$2,739,566▲ $393,403
Accounts Receivable$1,096,562$1,309,739▲ $213,177
Prepaid Expenses and Deferred Charges$5,963$5,963→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$15,535,045$17,203,695▲ $1,668,650
Other Assets Total$80,027$138,434▲ $58,407
Liabilities
Other Liabilities$1,695,000$1,697,000▲ $2,000
Accounts Payable and Accrued Expenses$45,848$62,590▲ $16,742
Total Liabilities$1,740,848$1,759,590▲ $18,742
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,794,197$15,444,105▲ $1,649,908
Total Liabilities and Net Assets / Fund Balance$15,535,045$17,203,695▲ $1,668,650
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Kevin CoulterCo-chairman/employee Trust
Sean DiekmannCo-chairman/employee Trust
Benjamin StrimelAlternate Employee Trustee
Chad JordanAlternate Employee Trustee
Steve CafaroAlternate Employer Trustee
Gary FelgenhauerEmployee Trustee
Kelly DierkesEmployee Trustee
Scott AllemanEmployee Trustee
Shawn MccartneyEmployee Trustee
Eric StarkowiczEmployer Trustee
Geoff NicelyEmployer Trustee
Jim ChapmanEmployer Trustee
Lori ScottEmployer Trustee
Tom DulinEmployer Trustee
Tom ListonEmployer Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,443,345
Investment Income
$1,246,626
Other Revenue
$0
Change in Net Assets
$2,104,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,676,561
Revenue Not Reported on Financial Statements
$13,410
Revenue Not Reported on Form 990
$-454,791
Total Revenue per Audited Statements
$12,221,770
Total Revenue per Form 990
$12,689,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$978,369
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$9,606,903--$9,606,903
Fees for Services Other$822,469--$822,469
Office Expenses$39,697--$39,697
Fees for Services Accounting$36,867--$36,867
Fees for Services Legal$35,286--$35,286
Fees for Service Investment Mgmnt Fees$13,410--$13,410
Insurance$12,217--$12,217
Conferences and Meetings$9,769--$9,769
Other Expenses$2,183--$2,183
Total Functional Expenses$10,585,272$0$0$10,585,272

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$10,585,272
Expenses per Audited Statements$10,569,862
Total Expenses per Audited Statements$10,569,862
Expenses Not Reported on Financial Statements$15,410
Other Expense Adjustments$2,000
Expenses Not Reported on Form 990$0
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
Claims Ibnr$1,697,000
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The trustees for the fund engaged american benefit corporation (abc) to provide administrative services for the plan effective 06/01/2022.”

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

“The completed 990, in draft version, is emailed to the co-chairmen prior to its finalization. Any questions, comments, and concerns are discussed and resolved priot the filing of the return.”

Form 990, Part VI, Section B, Line 12C

“Any director, principal officer, trustee or administrator of the organization has a duty to disclose the existence of any financial interest and is given the opportunity to disclose all material facts to the governing board. The governing board then discusses and votes upon the determination of a conflict of interest. If the board believes that an actual or possible conflict was not disclosed and upon further explanation determines that there was a failure to disclose, appropriate disciplinary and corrective action will be taken. Each director, principal officer, trustee or administator of the governing board is required to sign an annual statement. Periodic reviews will also be conducted which may include the use of outside experts.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy and financial statements are not available to the public.”

Filing and Contact Details

Filer

Filer Name
Iron Workers Locals 549 & 550
EIN
51-0168650
Phone
3043999010
Address
9200 US ROUTE 60, ONA, WV 25545

Signing Officer

Name
Kevin Coulter
Title
Co-chairman of the Board
Phone
3043999010
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Coulter
Formed
1975
Legal Domicile
Wv
Voting Board Members
15
Independent Board Members
7
Employees
0
Volunteers
15

Preparer

Firm
Gray Griffith & Mays Ac
Address
707 VIRGINIA STREETEASTSUITE 400, CHARLESTON, WV 25301-2711
Preparer
J Ryan Lindsay
Phone
3043459400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed.”

Financial Statement Notes

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Change in claims ibnr 2,000.”

Raw XML AppendixShowing 400 of 409 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/ActivityOrMissionDesc0TO PROVIDE ACCIDENT, HOSPITAL, SURGICAL, DISABILITY, DENTAL, PRESCRIPTION, AND DEATH BENEFITS TO ELIGIBLE MEMBERS OF IRON WORKERS LOCAL 549 & 550 AND THEIR SPOUSES AND DEPENDENTS.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5ALTERNATE EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6EMPLOYEE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7CO-CHAIRMAN/EMPLOYEE TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt8EMPLOYEE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9EMPLOYEE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10EMPLOYEE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11ALTERNATE EMPLOYEE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12ALTERNATE EMPLOYEE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14CO-CHAIRMAN/EMPLOYEE TRUST
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0677714
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt07519337
IRS990/GrossReceiptsAmt019531594
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt012217
IRS990/InsuranceGrp/TotalAmt012217
IRS990/InvestmentIncomeGrp/ExclusionAmt0568912
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0568912
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt07807529
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07720296
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WV
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt06841623
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE TRUST IS CREATED, ESTABLISHED AND MAINTAINED, (AND THE TRUSTEES AGREE TO RECEIVE, HOLD, AND ADMINISTER), TO PROVIDE BENEFITS FOR MEMBERS AND THEIR BENEFICIARIES IN ACCORDANCE WITH THE PLAN DOCUMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt013794197
IRS990/NetAssetsOrFundBalancesEOYAmt015444105
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0677714
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0677714
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-454791
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt039697
IRS990/OfficeExpensesGrp/TotalAmt039697
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt080027
IRS990/OtherAssetsTotalGrp/EOYAmt0138434
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PCORI FEES
IRS990/OtherExpensesGrp/Desc1LOST WAGES
IRS990/OtherExpensesGrp/ProgramServicesAmt06471
IRS990/OtherExpensesGrp/ProgramServicesAmt12183
IRS990/OtherExpensesGrp/TotalAmt06471
IRS990/OtherExpensesGrp/TotalAmt12183
IRS990/OtherLiabilitiesGrp/BOYAmt01695000
IRS990/OtherLiabilitiesGrp/EOYAmt01697000
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05963
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05963
IRS990/PrincipalOfficerNm0KEVIN COULTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/Desc1RETIREE AND MEMBER SELF PAY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010534705
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1908640
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010534705
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1908640
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt010548655
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0553979
IRS990/PYOtherExpensesAmt0947571
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt011891781
IRS990/PYRevenuesLessExpensesAmt0949534
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt011496226
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt012445760
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt02104699
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt013794197
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt015444105
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02346163
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02739566
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt015410
IRS990ScheduleD/ExpensesSubtotalAmt010569862
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt013410
IRS990ScheduleD/InvestmentExpensesNotIncldAmt013410
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-454791
IRS990ScheduleD/OtherExpensesNotIncludedAmt02000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01697000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CLAIMS IBNR
IRS990ScheduleD/RevenueNotReportedAmt0-454791
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt013410
IRS990ScheduleD/RevenueSubtotalAmt012676561
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN CLAIMS IBNR 2,000.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt010585272
IRS990ScheduleD/TotalLiabilityAmt01697000
IRS990ScheduleD/TotalRevenuePerForm990Amt012689971
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012221770
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010569862
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES FOR THE FUND ENGAGED AMERICAN BENEFIT CORPORATION (ABC) TO PROVIDE ADMINISTRATIVE SERVICES FOR THE PLAN EFFECTIVE 06/01/2022.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPLETED 990, IN DRAFT VERSION, IS EMAILED TO THE CO-CHAIRMEN PRIOR TO ITS FINALIZATION. ANY QUESTIONS, COMMENTS, AND CONCERNS ARE DISCUSSED AND RESOLVED PRIOT THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY DIRECTOR, PRINCIPAL OFFICER, TRUSTEE OR ADMINISTRATOR OF THE ORGANIZATION HAS A DUTY TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE GOVERNING BOARD. THE GOVERNING BOARD THEN DISCUSSES AND VOTES UPON THE DETERMINATION OF A CONFLICT OF INTEREST. IF THE BOARD BELIEVES THAT AN ACTUAL OR POSSIBLE CONFLICT WAS NOT DISCLOSED AND UPON FURTHER EXPLANATION DETERMINES THAT THERE WAS A FAILURE TO DISCLOSE, APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION WILL BE TAKEN. EACH DIRECTOR, PRINCIPAL OFFICER, TRUSTEE OR ADMINISTATOR OF THE GOVERNING BOARD IS REQUIRED TO SIGN AN ANNUAL STATEMENT. PERIODIC REVIEWS WILL ALSO BE CONDUCTED WHICH MAY INCLUDE THE USE OF OUTSIDE EXPERTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt015535045
IRS990/TotalAssetsEOYAmt017203695
IRS990/TotalAssetsGrp/BOYAmt015535045
IRS990/TotalAssetsGrp/EOYAmt017203695
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010585272
IRS990/TotalFunctionalExpensesGrp/TotalAmt010585272
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01740848
IRS990/TotalLiabilitiesEOYAmt01759590
IRS990/TotalLiabilitiesGrp/BOYAmt01740848
IRS990/TotalLiabilitiesGrp/EOYAmt01759590
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013794197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015444105
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt010585272
IRS990/TotalProgramServiceRevenueAmt011443345
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01246626
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011443345
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt012689971
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt015535045
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017203695
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02350 MAIN STREET
IRS990/USAddress/CityNm0WHEELING
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026003
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN COULTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-CHAIRMAN OF THE BOARD
ReturnHeader/BusinessOfficerGrp/PhoneNum03043999010
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRON WORKERS LOCALS 549 & 550
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MEDICAL & BENEFIT FUND
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0510168650
ReturnHeader/Filer/PhoneNum03043999010
ReturnHeader/Filer/USAddress/AddressLine1Txt09200 US ROUTE 60
ReturnHeader/Filer/USAddress/CityNm0ONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025545
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550621482
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRAY GRIFFITH & MAYS AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0707 VIRGINIA STREETEASTSUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON

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