Civic Intelligence

L J Hughes & Sons Inc Employee

EIN 55-0720867 • 501(c)9 • Summersville, WV

Profile

To provide life insurance and short-term disability to employees and health care coverage to employees and their dependents.

320 Turnpike RoadSummersville, WV 26651

n/A

Siviq Scores

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

Liabilities / Assets

67th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • <$500k nonprofits • Source year 2025

Net Margin

64th percentile

1.3%

Higher net margin than 64% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2025

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)9 • <$500k nonprofits • Source year 2025

Asset Growth

97th percentile

42%

Faster asset growth than 97% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

4.6%

Faster revenue growth than 75% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$8,634

Up $2,562 (+42%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$8,634

Up $2,562 (+42%) from 2024

Revenue

Up

$204,300

Up $8,956 (+4.6%) from 2024

Expenses

Up

$201,738

Up $830 (+0.4%) from 2024

Net Income

Up

$2,562

Up $8,126 (+146%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,092,799Liabilities 2011: $0Net Assets 2011: $1,092,7992011Assets 2012: $941,519Liabilities 2012: $0Net Assets 2012: $941,5192012Assets 2013: $790,210Liabilities 2013: $0Net Assets 2013: $790,2102013Assets 2014: $749,116Liabilities 2014: $0Net Assets 2014: $749,1162014Assets 2015: $559,970Liabilities 2015: $0Net Assets 2015: $559,9702015Assets 2016: $355,310Liabilities 2016: $0Net Assets 2016: $355,3102016Assets 2017: $375,307Liabilities 2017: $0Net Assets 2017: $375,3072017Assets 2018: $334,093Liabilities 2018: $0Net Assets 2018: $334,0932018Assets 2019: $267,172Liabilities 2019: $0Net Assets 2019: $267,1722019Assets 2020: $212,332Liabilities 2020: $0Net Assets 2020: $212,3322020Assets 2021: $112,218Liabilities 2021: $0Net Assets 2021: $112,2182021Assets 2022: $2,914Liabilities 2022: $0Net Assets 2022: $2,9142022Assets 2023: $11,636Liabilities 2023: $0Net Assets 2023: $11,6362023Assets 2024: $6,072Liabilities 2024: $0Net Assets 2024: $6,0722024Assets 2025: $8,634Liabilities 2025: $0Net Assets 2025: $8,6342025

Highlighted filing

2025

Assets$8,634
Liabilities$0
Net Assets$8,634

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $583,601Expenses 2011: $380,468Net Income 2011: $203,1332011Revenue 2012: $370,389Expenses 2012: $521,669Net Income 2012: -$151,2802012Revenue 2013: $282,351Expenses 2013: $433,660Net Income 2013: -$151,3092013Revenue 2014: $308,007Expenses 2014: $349,102Net Income 2014: -$41,0952014Revenue 2015: $247,460Expenses 2015: $436,606Net Income 2015: -$189,1462015Revenue 2016: $287,492Expenses 2016: $492,152Net Income 2016: -$204,6602016Revenue 2017: $356,739Expenses 2017: $336,742Net Income 2017: $19,9972017Revenue 2018: $406,597Expenses 2018: $447,811Net Income 2018: -$41,2142018Revenue 2019: $404,026Expenses 2019: $470,947Net Income 2019: -$66,9212019Revenue 2020: $287,930Expenses 2020: $342,770Net Income 2020: -$54,8402020Revenue 2021: $169,968Expenses 2021: $270,082Net Income 2021: -$100,1142021Revenue 2022: $141,193Expenses 2022: $250,497Net Income 2022: -$109,3042022Revenue 2023: $220,622Expenses 2023: $211,900Net Income 2023: $8,7222023Revenue 2024: $195,344Expenses 2024: $200,908Net Income 2024: -$5,5642024Revenue 2025: $204,300Expenses 2025: $201,738Net Income 2025: $2,5622025

Highlighted filing

2025

Revenue$204,300
Expenses$201,738
Net Income$2,562

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.20$0.20$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.20$0.20$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.22$0.21$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.14$0.25$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.17$0.27$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.29$0.34$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.40$0.47$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.41$0.45$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.36$0.34$0.02
2016Summary only. Only limited summary data is available for this year.$0.36$0.00$0.36$0.29$0.49$0.20
2015Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$0.25$0.44$0.19
2014Summary only. Only limited summary data is available for this year.$0.75$0.00$0.75$0.31$0.35$0.04
2013Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$0.28$0.43$0.15
2012Summary only. Only limited summary data is available for this year.$0.94$0.00$0.94$0.37$0.52$0.15
2011Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$0.58$0.38$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Nov 19, 2025
Return Version
2024v5.0
Gross Receipts
$204,300
Mission and Program Overview

Mission

To provide life insurance and short-term disability to employees and health care coverage to employees and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,072$8,634▲ $2,562
Rtn Earn Endowment Incm Other Fnds$6,072$8,634▲ $2,562
Total Assets$6,072$8,634▲ $2,562
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,072$8,634▲ $2,562
Total Liabilities and Net Assets / Fund Balance$6,072$8,634▲ $2,562
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$204,293
Investment Income
$7
Other Revenue
$0
Change in Net Assets
$2,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,109
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
Insurance$93,885--$93,885
Benefits to Members$85,629--$85,629
Other Expenses$942--$942
All Other Expenses$870--$870
Fees for Services Accounting$350--$350
Total Functional Expenses$201,738$0$0$201,738
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

ORGANIZED WITH MEMBERS.

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

Trustees meet on a regular basis to discuss various issues and including employee benefit issues. Once the form 990 has been received, it will be reviewed at the next scheduled meeting prior to signing the e-file acceptance to be returned to the tax preprarer for e-filing.

Form 990, Page 6, Part VI, Line 12C

Trustees have stated that they have have no conflicts of interest and this policy is reviewed annually.

Form 990, Page 6, Part VI, Line 15A

N/A. NO COMPENSATION.

Form 990, Page 6, Part VI, Line 15B

N/A. NO COMPENSATION.

Form 990, Page 6, Part VI, Line 19

Not applicable to this welfare benefit plan.

Filing and Contact Details

Filer

Filer Name
L J Hughes & Sons Inc Employee
EIN
55-0720867
Phone
3048721111
Address
320 TURNPIKE ROAD, SUMMERSVILLE, WV 26651

Signing Officer

Name
David M Hughes
Title
Trustee
Phone
3048721111
Signed
2025-11-19

Organization Details

Principal Officer
David M Hughes
Legal Domicile
Wv
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Ellis & Ellis Pllc
Address
500 VIRGINIA ST E STE 1000, CHARLESTON, WV 25301
Preparer
Alan M Hedge
Phone
3043424169
Raw XML Appendix248 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.

Path#Value
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt0870
IRS990/AllOtherExpensesGrp/TotalAmt0870
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt085629
IRS990/BenefitsToMembersGrp/TotalAmt085629
IRS990/BooksInCareOfDetail/PersonNm0REBECCA ADKINS
IRS990/BooksInCareOfDetail/PhoneNum03048721111
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IRS990/BooksInCareOfDetail/USAddress/CityNm0SUMMERSVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd026651
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CompensationProcessOtherInd0true
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt085629
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0204293
IRS990/CYRevenuesLessExpensesAmt02562
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0201738
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0204300
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PAYMENTS FOR LIFE, SICKNESS, ACCIDENT AND SUPPLEMENTAL HEALTH INSURANCE COVERAGE FOR L.J. HUGHES & SONS EMPLOYEES AND THEIR DEPENDENTS (APPROXIMATELY 11 EMPLOYEES AND THEIR DEPENDENTS BENEFITTED).
IRS990/DescribedInSection501c3Ind0false
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IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0201738
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0350
IRS990/FeesForServicesAccountingGrp/TotalAmt0350
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID M HUGHES
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN M HUGHES
IRS990/Form990PartVIISectionAGrp/PersonNm2FLETCHER G HEROLD JR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0204300
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt093885
IRS990/InsuranceGrp/TotalAmt093885
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt07
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE LIFE INSURANCE AND SHORT-TERM DISABILITY TO EMPLOYEES AND HEALTH CARE COVERAGE TO EMPLOYEES AND THEIR DEPENDENTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt06072
IRS990/NetAssetsOrFundBalancesEOYAmt08634
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0AGENT FEE
IRS990/OtherExpensesGrp/Desc1PLACEMENT FEE
IRS990/OtherExpensesGrp/Desc2ADMINISTRATIVE FEES
IRS990/OtherExpensesGrp/Desc3PPO FEE
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IRS990/OtherExpensesGrp/ProgramServicesAmt15046
IRS990/OtherExpensesGrp/ProgramServicesAmt24927
IRS990/OtherExpensesGrp/ProgramServicesAmt3942
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IRS990/OtherExpensesGrp/TotalAmt15046
IRS990/OtherExpensesGrp/TotalAmt24927
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0204293
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt06072
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IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES MEET ON A REGULAR BASIS TO DISCUSS VARIOUS ISSUES AND INCLUDING EMPLOYEE BENEFIT ISSUES. ONCE THE FORM 990 HAS BEEN RECEIVED, IT WILL BE REVIEWED AT THE NEXT SCHEDULED MEETING PRIOR TO SIGNING THE E-FILE ACCEPTANCE TO BE RETURNED TO THE TAX PREPRARER FOR E-FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRUSTEES HAVE STATED THAT THEY HAVE HAVE NO CONFLICTS OF INTEREST AND THIS POLICY IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3N/A. NO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4N/A. NO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NOT APPLICABLE TO THIS WELFARE BENEFIT PLAN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/ZIPCd026651
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID M HUGHES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03048721111
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0L J HUGHES & SONS INC EMPLOYEE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0LJHU
ReturnHeader/Filer/EIN0550720867
ReturnHeader/Filer/PhoneNum03048721111
ReturnHeader/Filer/USAddress/AddressLine1Txt0320 TURNPIKE ROAD
ReturnHeader/Filer/USAddress/CityNm0SUMMERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026651
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550771644
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELLIS & ELLIS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 VIRGINIA ST E STE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025301
ReturnHeader/PreparerPersonGrp/PhoneNum03043424169
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALAN M HEDGE
ReturnHeader/ReturnTs02025-12-01T15:07:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)9 • <$500k nonprofits