Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
EIN 55-6035214 • 501(c)9 • Ona, WV
Profile
The purpose of the Trust Fund is to receive, preserve and invest contributions made by the employers as required by collective bargaining agreements, as well as direct employee payments, and to provide health and welfare beneftis for eligible participants.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 5.3% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Up$4,221,329
Up $1,125,075 (+36%) from 2023
Liabilities
Up$68,010
Up $53,757 (+377%) from 2023
Net Assets
Up$4,153,319
Up $1,071,318 (+35%) from 2023
Revenue
Up$3,287,226
Up $428,039 (+15%) from 2023
Expenses
Down$2,477,596
Down $378,500 (-13%) from 2023
Net Income
Up$809,630
Up $806,539 (+26093%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The purpose of the Trust Fund is to receive, preserve and invest contributions made by the employers as required by collective bargaining agreements, as well as direct employee payments, and to provide health and welfare beneftis for eligible participants.
Provide health and welfare benefits to eligible participants.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $3,082,001 | $4,153,319 | ▲ $1,071,318 |
| Investments in Publicly Traded Securities | $2,353,509 | $2,286,304 | ▼ $67,205 |
| Savings and Temporary Cash Investments | $345,030 | $1,516,322 | ▲ $1,171,292 |
| Accounts Receivable | $441,777 | $416,466 | ▼ $25,311 |
| Prepaid Expenses and Deferred Charges | $2,611 | $2,237 | ▼ $374 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $-46,673 | - | - |
| Total Assets | $3,096,254 | $4,221,329 | ▲ $1,125,075 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $14,253 | $68,010 | ▲ $53,757 |
| Total Liabilities | $14,253 | $68,010 | ▲ $53,757 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $3,082,001 | $4,153,319 | ▲ $1,071,318 |
| Total Liabilities and Net Assets / Fund Balance | $3,096,254 | $4,221,329 | ▲ $1,125,075 |
| Name | Title | Other | Total |
|---|---|---|---|
| Scott Knipp | Trustee | $5,091 | $5,091 |
| Name | Title |
|---|---|
| Frank R Ferguson | Trustee |
| George A Kisor | Trustee |
| Jackie Wilson | Trustee |
| James L Johnson | Trustee |
| Phillip S Johnson | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $313,439 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $2,164,157 | - | - | $2,164,157 |
| Fees for Services Other | $138,354 | $12,200 | - | $150,554 |
| Fees for Services Management | $97,677 | $24,407 | - | $122,084 |
| Fees for Services Accounting | - | $15,832 | - | $15,832 |
| Fees for Service Investment Mgmnt Fees | - | $9,525 | - | $9,525 |
| Insurance | - | $5,416 | - | $5,416 |
| Fees for Services Legal | - | $4,426 | - | $4,426 |
| Office Expenses | $1,024 | $1,024 | - | $2,048 |
| Conferences and Meetings | - | $1,996 | - | $1,996 |
| Other Expenses | - | $1,558 | - | $1,558 |
| Total Functional Expenses | $2,401,212 | $76,384 | $0 | $2,477,596 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,477,596 |
| Expenses per Audited Statements | $2,468,071 |
| Total Expenses per Audited Statements | $2,468,071 |
| Expenses Not Reported on Financial Statements | $9,525 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Three trustees are designated by the Plumbers and Steamfitters Local Union No. 521. Three trustees are designated by the Huntington Plumbing-Heating-Cooling Contractors Association.”
“The Form will be reviewed by one trustee.”
“Annually each trustee reviews the written conflict of interest policy and attests that he/she has no conflict of interest.”
“It is not the policy of the Fund to make any items public. Upon request, such items will be provided to the participants of the Fund, contributing employers and governmental agencies.”
“FASB ASC 740-10 clarifies the accounting and provides guidance for uncertainty in income taxes recognized in an entity's financial statements. It prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken, in a tax return. FASB ASC 740-10-50-15 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. A plan's exempt status is a tax position that may be subject to uncertainty. There were no penalties or interest recognized in the Statement of Net Assets or in the Statement of Changes in Net Assets. Management does not believe its financial statements include any uncertain tax positions. The Trustees believe the Fund's tax returns for the fiscal years 2022, 2023 and 2024 remain subject to examination by major tax jurisdictions.”
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 | 14253 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 68010 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 441777 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 416466 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Provide health and welfare benefits to eligible participants. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 2164157 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 2164157 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | American Benefit Corporation |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3045250331 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9200 U S Route 60 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Ona |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 25545 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | -46673 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1996 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1996 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 2164157 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 92266 |
| IRS990/CYOtherExpensesAmt | 0 | 313439 |
| IRS990/CYOtherRevenueAmt | 0 | 5273 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3189687 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 809630 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2477596 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3287226 |
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| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Area-wide, union-negotiated, union/managment trusteed health & welfare fund. |
| 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/ExpenseAmt | 0 | 2401212 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15832 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15832 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 4426 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4426 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 24407 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 97677 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 122084 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 12200 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 138354 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 150554 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 9525 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 9525 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 81605 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 1565 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | George A Kisor |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Scott Knipp |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Frank R Ferguson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | James L Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jackie Wilson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Phillip S Johnson |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 92706 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 3526 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1964 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 50 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 250000 |
| IRS990/GrossReceiptsAmt | 0 | 3537176 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5416 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5416 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 92216 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 92216 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2353509 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2286304 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | WV |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 249950 |
| 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 | The purpose of the Trust Fund is to receive, preserve and invest contributions made by the employers as required by collective bargaining agreements, as well as direct employee payments, and to provide health and welfare beneftis for eligible participants. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4153319 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 50 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 50 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 261688 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1024 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1024 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2048 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
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| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
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| IRS990/OtherExpensesGrp/Desc | 0 | PCORI Fee |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1558 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1558 |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | Refunds and Credits |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5273 |
| IRS990/OtherRevenueTotalAmt | 0 | 5273 |
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| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2237 |
| IRS990/PrincipalOfficerNm | 0 | George A Kisor |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 525100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Employer Contributions |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 310156 |
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| IRS990/PYOtherExpensesAmt | 0 | 338684 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | 3091 |
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| IRS990/PYTotalExpensesAmt | 0 | 2856096 |
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| IRS990/PYTotalRevenueAmt | 0 | 2859187 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 809630 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
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| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 4153319 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 345030 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1516322 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 9525 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2468071 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 9525 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 9525 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 261688 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 261688 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 9525 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3277701 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FASB ASC 740-10 clarifies the accounting and provides guidance for uncertainty in income taxes recognized in an entity's financial statements. It prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken, in a tax return. FASB ASC 740-10-50-15 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. A plan's exempt status is a tax position that may be subject to uncertainty. There were no penalties or interest recognized in the Statement of Net Assets or in the Statement of Changes in Net Assets. Management does not believe its financial statements include any uncertain tax positions. The Trustees believe the Fund's tax returns for the fiscal years 2022, 2023 and 2024 remain subject to examination by major tax jurisdictions. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2477596 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3287226 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3539389 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2468071 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 92706 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 81605 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | George A Kisor |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Trustee |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 174311 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Three trustees are designated by the Plumbers and Steamfitters Local Union No. 521. Three trustees are designated by the Huntington Plumbing-Heating-Cooling Contractors Association. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Form will be reviewed by one trustee. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Annually each trustee reviews the written conflict of interest policy and attests that he/she has no conflict of interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | It is not the policy of the Fund to make any items public. Upon request, such items will be provided to the participants of the Fund, contributing employers and governmental agencies. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Plumbers and Steamfitters Local 521 Supplemental Health Fund |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 261357279 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 9200 US Route 60 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ONA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 25545 |
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| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 107752 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Plumbers and Steamfitters Local 521 Supplemental Health Fund |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | Q |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| 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 |
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| IRS990/TotalAssetsEOYAmt | 0 | 4221329 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3096254 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4221329 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 76384 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2401212 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2477596 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 14253 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 68010 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 14253 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 68010 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3082001 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4153319 |
| IRS990/TotalOtherCompensationAmt | 0 | 83170 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2401212 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3189687 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3287226 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3287226 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3096254 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4221329 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 96232 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 137 Fifth Avenue |
| IRS990/USAddress/CityNm | 0 | Huntington |
| IRS990/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/USAddress/ZIPCd | 0 | 25701 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | None |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | George A Kisor |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Trustee |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3045250331 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Plumbers Local 521 Health & Welfare Fund |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PLUM |
| ReturnHeader/Filer/EIN | 0 | 556035214 |
| ReturnHeader/Filer/PhoneNum | 0 | 3045250331 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9200 U S Route 60 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Ona |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 25545 |
| ReturnHeader/Form8822BAttachedInd | 0 | X |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 550756523 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Harris Hardin & Company AC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 404 Ninth Street - Suite 201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Huntington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 25701 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3046975720 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Steven P Hardin |
| ReturnHeader/ReturnTs | 0 | 2025-08-14T15:47:14-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-09-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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