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Nonprofit · EIN 20-0367488

SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR

Tax-exempt · ONA, WV 25545

Financials

$3.7M$3.1M2023$3.6M$3M2024$3.6M$3.1M2025
Revenue Expenses · by fiscal year end
Financials of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$3,590,433$3,091,608$498,825$8,494,257$386,110$8,108,147
December 31, 2024990$3,633,104$3,013,519$619,585$7,764,048$230,288$7,533,760
December 31, 2023990$3,673,711$3,083,128$590,583$7,122,440$256,114$6,866,326
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$3,241,921
Investment income
$348,512
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$2,749,787
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$833
Accounting fees
$11,500

Balance sheet and other

Total assets, start of year
$7,764,048
Total assets, end of year
$8,494,257
Total liabilities, end of year
$386,110
Net assets, end of year
$8,108,147
Publicly traded securities
$4,513,256
Net assets without donor restrictions
$8,108,147
Gross receipts
$3,590,433
Employees
0
Volunteers
9
Year formed
2003
State of legal domicile
WV

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
LARRY MUSICKTRUSTEE
Trustee or director
5$0
CAROLINE THOMASTRUSTEE
Trustee or director
5$0
DAN WOLFETRUSTEE
Trustee or director
5$0
ROY SMITHPRESIDENT
Trustee or director, Officer
5$0
JAMES CRUMSECRETARY
Trustee or director, Officer
5$0
RON HAEBERLEVICE CHAIRMAN
Trustee or director, Officer
5$0
DARRELL SMITHTRUSTEE
Trustee or director
5$0
GARY SIMPSONTRUSTEE
Trustee or director
5$0
ROGER CHAPMANTRUSTEE
Trustee or director
5$0
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
LARRY MUSICKTRUSTEE
Trustee or director
5$0
CAROLINE THOMASTRUSTEE
Trustee or director
5$0
DAN WOLFETRUSTEE
Trustee or director
5$0
ROY SMITHPRESIDENT
Trustee or director, Officer
5$0
JAMES CRUMSECRETARY
Trustee or director, Officer
5$0
RON HAEBERLEVICE CHAIRMAN
Trustee or director, Officer
5$0
RUTH STOUTTRUSTEE
Trustee or director
5$0
DARRELL SMITHTRUSTEE
Trustee or director
5$0
GARY SIMPSONTRUSTEE
Trustee or director
5$0
ROGER CHAPMANTRUSTEE
Trustee or director
5$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensation
LARRY MUSICKTRUSTEE
Trustee or director
5$0
CAROLINE THOMASTREASURER
Trustee or director, Officer
5$0
DAN WOLFETRUSTEE
Trustee or director
5$0
MARY RANSBOTTOMTRUSTEE
Trustee or director
5$0
THOMAS LEMKETRUSTEE
Trustee or director
5$0
JAMES CRUMSECRETARY
Trustee or director, Officer
5$0
RON HAEBERLEVICE CHAIRMAN
Trustee or director, Officer
5$0
RUTH STOUTTRUSTEE
Trustee or director
5$0
DARRELL SMITHTRUSTEE
Trustee or director
5$0
GARY SIMPSONTRUSTEE
Trustee or director
5$0
ROGER CHAPMANTRUSTEE
Trustee or director
5$0
ROY SMITHCHAIRMAN OF THE BOARD
Trustee or director, Officer
5$0

Address and contacts

Address (IRS master file)
9200 US ROUTE 60, ONA, WV 25545-7417
In care of
% AMERICAN BENEFIT CORP
Principal officer (990 for 2025)
ROY SMITH, 160 WILLOUGHBY AVENUE, HUNTINGTON, WV 25705
Signed the 990
ROY SMITH, PRESIDENT OF THE BOARD
Phone
(304) 525-0331
Return prepared by
GRAY GRIFFITH & MAYS AC

Mission

VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE.

990 for the year ended December 31, 2025

Program accomplishments

  • VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE.
    Expenses $2,755,787 · revenue $3,241,921

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
20-0367488
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
2004
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$8,494,257
Income (IRS master file)
$3,590,433

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$3,590,433$3,091,608$8,494,257XML
990December 2024$3,633,104$3,013,519$7,764,048IRS
990December 2023$3,673,711$3,083,128$7,122,440XML
990December 2022$3,479,010$3,195,905$6,325,446IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-0367488).

Questions about SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR

What is the EIN of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR?
The employer identification number (EIN) of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR is 20-0367488.
Is SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2004.
Are donations to SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR?
The 990 for the year ended December 31, 2025 names ROY SMITH.
Who are the officers and directors of SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR?
The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
How much revenue does SPECIAL METALS CORPORATION SALARIED RETIREES VEBA TR have?
On its 990 for the year ended December 31, 2025 it reported revenue of $3,590,433, expenses of $3,091,608 and total assets of $8,494,257 at year end.

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