Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
EIN 55-0583589 • 501(c)9 • Charleston, WV
Profile
Health & welfare plan exempt under i.r.c. Sect. 501(c)(9).
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
46th percentile
Higher debt load relative to revenue than 46% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Assets
Up$21,525,081
Up $2,835,593 (+15%) from 2024
Liabilities
Down$86,563
Down $12,355 (-12%) from 2024
Net Assets
Up$21,438,518
Up $2,847,948 (+15%) from 2024
Revenue
Down$6,415,747
Down $176,569 (-2.7%) from 2024
Expenses
Down$3,725,425
Down $953,336 (-20%) from 2024
Net Income
Up$2,690,322
Up $776,767 (+41%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Health & welfare plan exempt under i.r.c. Sect. 501(c)(9).
Health & welfare plan exempt under i.r.c. Section 501(c)(9).
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $17,772,974 | $20,563,622 | ▲ $2,790,648 |
| Cash and Non-Interest-Bearing Accounts | $787,190 | $800,924 | ▲ $13,734 |
| Prepaid Expenses and Deferred Charges | $117,458 | $150,025 | ▲ $32,567 |
| Accounts Receivable | $11,866 | $10,510 | ▼ $1,356 |
| Total Assets | $18,689,488 | $21,525,081 | ▲ $2,835,593 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $98,918 | $86,563 | ▼ $12,355 |
| Total Liabilities | $98,918 | $86,563 | ▼ $12,355 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $18,590,570 | $21,438,518 | ▲ $2,847,948 |
| Total Net Assets Fund Balance | $18,590,570 | $21,438,518 | ▲ $2,847,948 |
| Total Liabilities and Net Assets / Fund Balance | $18,689,488 | $21,525,081 | ▲ $2,835,593 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $20,563,622 | - | - |
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Donald T Barnett | Trustee | $15,000 | $35,000 | $50,000 |
| Fred Marx | Chairman | $15,000 | $35,000 | $50,000 |
| William H Howe | Trustee | $15,000 | $35,000 | $50,000 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Thp Insurance Company | Plan Administrator | 1110 MAIN ST, Wheeling, WV 26003 | $406,428 |
| Line Item | Amount |
|---|---|
| Other Expenses | $260,410 |
| Salaries, Compensation, and Employee Benefits | $45,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $3,420,015 |
| Fees for Services Management | - | - | - | $102,721 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $45,000 |
| Fees for Services Legal | - | - | - | $44,391 |
| Fees for Services Other | - | - | - | $27,748 |
| Fees for Services Accounting | - | - | - | $27,157 |
| Office Expenses | - | - | - | $21,128 |
| Insurance | - | - | - | $19,302 |
| Other Expenses | - | - | - | $520 |
| Total Functional Expenses | $0 | $0 | $0 | $3,725,425 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,725,425 |
| Total Expenses per Audited Statements | $3,725,425 |
| Total Expenses per Form 990 | $3,725,425 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The union and employer association appoint the trustees pursuant to the terms of the trust.”
“The union and employer association generally have the power to approve or overrule decisions of the governing body.”
“Prior to filing, the 990 is reviewed by the board of trustees.”
“The plan is maintained and administered in accordance with erisa section 404 and 406 and the plan's conflict of interest policy is described in erisa section 404 and 406. The trustees monitor and enforce the compliance with erisa with the assistance of the professionals.”
“The fund does not have a ceo, executive director, top management offical, officer, or key employees.”
“The organization makes its governing documents, conflict of interest policy and financial statements available to particpants of the plan in accordance with federal law.”
“The board of trustees assumes responsibility for oversight of audit. The trustees have the responsibility of selecting an independent accountant.”
“The plan accounts for income taxes in accordance with the accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The plan performed an evaluation of uncertain tax positions for the year ended march 31, 2025, and determined that there were no matters that would require recognition in the financial statements or that may have an effect on its tax-exempt status. As of march 31, 2025, the statute of limitations for years ending march 31, 2022 through 2024 remains open with the u.s. Federal jurisdiction and the various states and local jurisdictions in which the plan files returns.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 98918 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 86563 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 11866 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 10510 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | HEALTH & WELFARE PLAN EXEMPT UNDER I.R.C. SECTION 501(C)(9). |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 3420015 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE HEALTH PLAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8006246961 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 141 SUMMERS STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHARLESTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 25301 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 787190 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 800924 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 45000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 406428 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1110 MAIN ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | WHEELING |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 26003 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | THP INSURANCE COMPANY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | PLAN ADMINISTRATOR |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 3420015 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 865130 |
| IRS990/CYOtherExpensesAmt | 0 | 260410 |
| IRS990/CYOtherRevenueAmt | 0 | 59802 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5490815 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2690322 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 45000 |
| IRS990/CYTotalExpensesAmt | 0 | 3725425 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6415747 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | TO PROVIDE QUALITY HEALTH CARE COVERAGE TO CERTAIN RETIRED CONSTRUCTION WORKERS, DISABLED CONSTRUCTION WORKERS AND THEIR ELIGIBLE DEPENDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 27157 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 44391 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 102721 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 27748 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILLIAM H HOWE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DONALD T BARNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | FRED MARX |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 15000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 15000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 15000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 35000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 35000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 35000 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 6415747 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19302 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 865130 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 865130 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 17772974 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 20563622 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | WV |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | HEALTH & WELFARE PLAN EXEMPT UNDER I.R.C. SECT. 501(C)(9). |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 18590570 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 21438518 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 157626 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 18590570 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 21438518 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21128 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PPO ACCESS FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | TRUSTEE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 16776 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 667 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 520 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | PRESCRIPTION REBATES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 59802 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 59802 |
| IRS990/OtherRevenueTotalAmt | 0 | 59802 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 117458 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 150025 |
| IRS990/PrincipalOfficerNm | 0 | FREDRICK MARX |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PARTICIPANT CONTRIBUTI |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5381097 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 109718 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5381097 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 109718 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 4345159 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 652156 |
| IRS990/PYOtherExpensesAmt | 0 | 288602 |
| IRS990/PYOtherRevenueAmt | 0 | 54502 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5885658 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1913555 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 45000 |
| IRS990/PYTotalExpensesAmt | 0 | 4678761 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6592316 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2690322 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3725425 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 157626 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 20563622 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | MUTUAL FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 157626 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6415747 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PLAN ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PLAN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED MARCH 31, 2025, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF MARCH 31, 2025, THE STATUTE OF LIMITATIONS FOR YEARS ENDING MARCH 31, 2022 THROUGH 2024 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE PLAN FILES RETURNS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 20563622 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3725425 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6415747 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6573373 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3725425 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE UNION AND EMPLOYER ASSOCIATION APPOINT THE TRUSTEES PURSUANT TO THE TERMS OF THE TRUST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE UNION AND EMPLOYER ASSOCIATION GENERALLY HAVE THE POWER TO APPROVE OR OVERRULE DECISIONS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRIOR TO FILING, THE 990 IS REVIEWED BY THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PLAN IS MAINTAINED AND ADMINISTERED IN ACCORDANCE WITH ERISA SECTION 404 AND 406 AND THE PLAN'S CONFLICT OF INTEREST POLICY IS DESCRIBED IN ERISA SECTION 404 AND 406. THE TRUSTEES MONITOR AND ENFORCE THE COMPLIANCE WITH ERISA WITH THE ASSISTANCE OF THE PROFESSIONALS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FUND DOES NOT HAVE A CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICAL, OFFICER, OR KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO PARTICPANTS OF THE PLAN IN ACCORDANCE WITH FEDERAL LAW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF AUDIT. THE TRUSTEES HAVE THE RESPONSIBILITY OF SELECTING AN INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | UMWA 1985 CONSTRUCTION WORKERS PENSION PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 526283006 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | SECTION 501(A) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | WV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | DEFINED BENEFIT PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 141 SUMMERS STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | CHARLESTON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 25301 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 18689488 |
| IRS990/TotalAssetsEOYAmt | 0 | 21525081 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 18689488 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 21525081 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3725425 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 98918 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 86563 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 98918 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 86563 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 18590570 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 21438518 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5490815 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 45000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 865130 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5550617 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 6415747 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 18689488 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 21525081 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 105000 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 141 SUMMERS STREET |
| IRS990/USAddress/CityNm | 0 | CHARLESTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/USAddress/ZIPCd | 0 | 25301 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FREDRICK MARX |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8006246961 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | 1978 RETIRED CONSTRUCTION WORKERS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | BENEFIT TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | 1978 |
| ReturnHeader/Filer/EIN | 0 | 550583589 |
| ReturnHeader/Filer/PhoneNum | 0 | 8006246961 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 141 SUMMERS STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHARLESTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 25301 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 470900880 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CALIBRE CPA GROUP PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7501 WISCONSIN AVENUE SUITE 1200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt | 0 | WEST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BETHESDA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 20814 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2023319880 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PARVINDER BAMRAH |
| ReturnHeader/ReturnTs | 0 | 2026-01-22T16:11:57-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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