2026-08-16T19:00:33-05:00 2025-09-30 550756523 Harris Hardin & Company AC PO Box 285 Barboursville WV 25504 990 2024-10-01 261357279 Plumbers and Steamfitters Local 521 Supplemental Health Fund PLUM 3045250331 9200 U S Route 60 Ona WV 25545 George A Kisor Trustee 3045250331 2026-08-14 1 0 Steven P Hardin CPA P00241090 3046975720 2024 2025-03-06 01:10:19Z George A Kisor 137 Fifth Avenue Huntington WV 25701 332490 0 X N/A X 2006 WV Provide a subsidy for the cost of benefits for eligible participants of the H & W Fund. 6 4 0 0 0 0 0 0 223130 285865 41537 45798 0 827 264667 332490 0 0 107752 0 0 230763 0 0 0 36396 35782 144148 266545 120519 65945 1657614 1793722 3631 25360 1653983 1768362 The purpose is to receive, preserve and invest contributions by the employers required by collective bargaining agreements and to provide a subsidy for the cost of benefits for eligible participants of the Local Union 521 H & W Fund. 0 0 234047 Area-wide, union-management trusteed supplemental health and welfare fund. 234047 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X American Benefit Corporation 3045250331 9200 U S Route 60 Ona WV 25545 George A Kisor Trustee 1.00 X 0 95514 85028 Frank R Ferguson Trustee 1.00 X 0 0 0 Jackie Wilson Trustee 1.00 X 0 0 0 James L Johnson Trustee 1.00 X 0 0 0 Phillip S Johnson Trustee 1.00 X 0 0 0 Scott Knipp Trustee 1.00 X 0 7267 6431 0 102781 91459 0 0 1 0 0 Employer Contributions 525100 285865 285865 285865 45798 45798 Refunds and Credits 525100 827 827 827 332490 332490 0 0 230763 230763 15600 3120 12480 2869 2869 8000 8000 6593 6593 822 164 658 1898 1898 266545 234047 32498 0 271822 327751 161939 207877 31177 16889 785 785 1191632 1240081 259 339 1657614 1793722 3631 25360 3631 25360 X 0 0 0 0 1653983 1768362 1653983 1768362 1657614 1793722 65945 48434 0 X 0 1 X 0 0 0 X 374331 48434 48434 325897 6593 6593 332490 183020 -76932 -76932 259952 6593 6593 266545 Part X, Line 2: 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 Fund's tax returns for the years 2022, 2023, 2024, and 2025 remain subject to examination by major tax jurisdictions. 0 0 0 George A Kisor Trustee 0 95514 0 0 0 0 0 0 0 85028 0 180542 0 0 Form 990, Part VI, Section A, line 7a 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. Form 990, Part VI, Section B, line 11b A review will be conducted by one trustee. Form 990, Part VI, Section B, line 12c Annually, each trustee reviews the written conflict of interest policy and attests that he/she has no conflict of interest. Form 990, Part VI, Section C, line 19 Upon request, such items will be provided to the participants of the Fund, contributing employers, governmental agencies, or others as requested. Plumbers Local 521 Health & Welfare Fund 9200 US Route 60 Ona WV 25545 556035214 Health Insurance WV 501(c)(9) 0 United Association of Plumbers and Pipefitters Local 521 137 Fifth Avenue Huntington WV 25701 550380882 Local Union WV 501(c)(5) 0 WV State Pipe Trades 593 Cedar Grove Road Parkersburg WV 26104 550582055 Association WV 501(c)(5) 0 Bullet Industrial Contractors Conributing Employer 0 Cimco Inc Conributing Employer 0 Coalfield Development Corp Conributing Employer 0 Collier Construction Service Conributing Employer 0 CR Meyer & Sons Co Conributing Employer 0 Dougherty Company Inc Conributing Employer 0 DSO Mechanical Conributing Employer 0 Early Construction Co Conributing Employer 0 Elco Mechanical Contractors Conributing Employer 0 Enerfab Inc Conributing Employer 0 FM Sylvan Conributing Employer 0 Global Scaffold Construction Conributing Employer 0 Harris Brothers Conributing Employer 0 Infinity Design Conributing Employer 0 J&J General Maintenance Conributing Employer 0 Nitro Construction Conributing Employer 0 Morrison's Plumbing Conributing Employer 0 Phillip S Johnson Plumbing Conributing Employer 0 Professional Construction Services Conributing Employer 0 Riverridge EPC Solutions Conributing Employer 0 RMF Nooter Conributing Employer 0 Shambaugh & Son Conributing Employer 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 Plumbers Local 521 Health & Welfare Fund P 203100 Cash Contributing Employers C 285865 Cash