Nonprofit · EIN 20-6374357
PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST
Also known as WALKER STEVEN G TTEE
Tax-exempt · BIRMINGHAM, AL 35202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $0 | $254,843 | -$254,843 | $3,357,797 | $22,372 | $3,335,425 |
| December 31, 2024 | 990 | $17,124 | $261,650 | -$244,526 | $3,616,980 | $26,712 | $3,590,268 |
| December 31, 2023 | 990 | $84,236 | $266,572 | -$182,336 | $3,858,526 | $23,732 | $3,834,794 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $246,156
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $123
Balance sheet and other
- Total assets, start of year
- $3,616,980
- Total assets, end of year
- $3,357,797
- Total liabilities, end of year
- $22,372
- Net assets, end of year
- $3,335,425
- Gross receipts
- $0
- Employees
- 0
- Volunteers
- 3
- Year formed
- 2004
- State of legal domicile
- AL
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL WELLS | TRUSTEE Trustee or director | 1 | $0 |
| BARBARA PUGH | TRUSTEE Trustee or director | 1 | $0 |
| WENDY EVESQUE | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL WELLS | TRUSTEE Trustee or director | 1 | $0 |
| BARBARA PUGH | TRUSTEE Trustee or director | 1 | $0 |
| WENDY EVESQUE | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL WELLS | EVP, CFO OF PROTECTIVE LIFE CORP Trustee or director | 1 | $0 |
| BARBARA PUGH | SR VP AND CHIEF ACCT OFFICER OF PROT Trustee or director | 1 | $0 |
| WENDY EVESQUE | EXEC VP AND CHIEF HR OFFICER OF PROT Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2606, BIRMINGHAM, AL 35202-2606
- Principal officer (990 for 2025)
- PAUL WELLS, 2801 HWY 280 SOUTH, BIRMINGHAM, AL 35223
- Signed the 990
- PAUL WELLS, TRUSTEE
- Phone
- (205) 268-1000
- Return prepared by
- RSM US LLP
Mission
TO PROVIDE LIFE INSURANCE BENEFITS TO PROTECTIVE LIFE CORPORATION RETIREES.
Program accomplishments
- THE ASSOCIATION PROVIDES LIFE INSURANCE BENEFITS TO THOSE RETIRED EMPLOYEES OF THE COMPANY WHO ARE ELIGIBLE IN THE PLANS AND TO THE ELIGIBLE DEPENDENTS OF SUCH RETIRED EMPLOYEES. THE PLAN COVERED APPROXIMATELY 986 RETIREES AS OF DECEMBER 31, 2025.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-6374357
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $3,357,797
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $0 | $254,843 | $3,357,797 | IRS |
| 990 | December 2024 | $17,124 | $261,650 | $3,616,980 | IRS |
| 990 | December 2023 | $84,236 | $266,572 | $3,858,526 | XML |
| 990 | December 2022 | $24,335 | $202,374 | $4,033,916 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 20-6374357).
Questions about PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST
- What is the EIN of PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST?
- The employer identification number (EIN) of PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST is 20-6374357.
- Is PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2007.
- Are donations to PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST 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 PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST 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 PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST?
- The 990 for the year ended December 31, 2025 names PAUL WELLS.
- Who are the officers and directors of PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does PROTECTIVE LIFE CORPORATION MASTER WELFARE BENEFIT TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $0, expenses of $254,843 and total assets of $3,357,797 at year end.
Other nonprofits in BIRMINGHAM
- GAMMA BETA CHAPTER OF THE FRATERNITY OF ALPHA KAPPA LAMBDA EIN 63-1049763 · last filed 990 for 2025
- CENTRAL ALABAMA PRIDE INC EIN 63-1237907 · last filed 990 for 2024
- AI SIGNAL RESEARCH INC VEBA TRUST EIN 61-6582778 · last filed 990 for 2024
- SOUTHERN RESEARCH INSTITUTE VEBA EIN 56-2439567 · last filed 990 for 2024
- VOLUNTARY BENEFIT PLAN FOR RETIRED EMPLOYEES OF KAISER GROUP EIN 26-1498967 · last filed 990 for 2024
- NEONATAL KIDNEY COLLABORATIVE EIN 92-0570269 · last filed 990-EZ for 2025
- SILENT ANGELS OF ALABAMA EIN 47-4025220 · last filed 990-EZ for 2024
- EVERGREEN CEMETERY PERPETUAL CARE FUND 1755000017 EIN 63-6074232 · last filed 990 for 2025
All nonprofits in BIRMINGHAM · Alabama · Mutual and membership benefit