Nonprofit · EIN 58-1813097
CEM HEALTH AND WELFARE BENEFIT TRUST
Tax-exempt · MATTHEWS, NC 28104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,476,349 | $3,773,889 | -$297,540 | $287,325 | $0 | $287,325 |
| June 30, 2025 | 990 | $6,149,611 | $6,212,092 | -$62,481 | $584,865 | $0 | $584,865 |
| June 30, 2024 | 990 | $5,232,046 | $4,927,206 | $304,840 | $647,346 | $0 | $647,346 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,476,170
- Investment income
- $179
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $3,374,047
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $3,773,889
Balance sheet and other
- Total assets, start of year
- $584,865
- Total assets, end of year
- $287,325
- Total liabilities, end of year
- $0
- Net assets, end of year
- $287,325
- Gross receipts
- $3,476,349
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1988
- State of legal domicile
- NC
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 |
|---|---|---|---|
| Michael J Collins | Trustee/Officer Trustee or director, Officer | 1 | $0 |
| Julie Bolton-Williams | Trustee/Officer Trustee or director, Officer | 1 | $0 |
| James Fonseca | Officer Officer | 0 | $0 |
990 for the year ended June 30, 2025: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael J Collins | Trustee/Officer Trustee or director, Officer | 1 | $0 |
| Julie Bolton-Williams | Trustee/Officer Trustee or director, Officer | 1 | $0 |
| James Fonseca | Officer Officer | 0 | $0 |
990 for the year ended June 30, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael J Collins | Trustee/Officer Trustee or director, Officer | 1 | $0 |
| Julie Bolton-Williams | Trustee/Officer Trustee or director, Officer | 1 | $0 |
| James Fonseca | Officer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3100 SMITH FARM RD, MATTHEWS, NC 28104-5044
- Principal officer (990 for 2025)
- CEM Corporation, 3100 Smith Farm Rd, Matthews, NC 28104
- Signed the 990
- Julie Bolton-Williams, Secretary & Director of HR
- Phone
- (704) 821-7015
Mission
The CEM Health and Welfare Benefit Trust provides payment of health benefits to CEM Corporation's employees and their covered dependents.
Program accomplishments
- The CEM Health and Welfare Benefit Trust provides payment of health benefits to CEM Corporation's employees and their covered dependents.Expenses $3,773,889 · revenue $3,476,349
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 58-1813097
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $287,325
- Income (IRS master file)
- $3,476,349
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,476,349 | $3,773,889 | $287,325 | IRS |
| 990 | June 2025 | $6,149,611 | $6,212,092 | $584,865 | XML |
| 990 | June 2024 | $5,232,046 | $4,927,206 | $647,346 | XML |
| 990 | June 2023 | $4,813,358 | $4,720,991 | $342,506 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | 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 58-1813097).
Questions about CEM HEALTH AND WELFARE BENEFIT TRUST
- What is the EIN of CEM HEALTH AND WELFARE BENEFIT TRUST?
- The employer identification number (EIN) of CEM HEALTH AND WELFARE BENEFIT TRUST is 58-1813097.
- Is CEM HEALTH AND WELFARE BENEFIT TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1989.
- Are donations to CEM HEALTH AND WELFARE BENEFIT TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CEM HEALTH AND WELFARE BENEFIT TRUST 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 CEM HEALTH AND 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 CEM HEALTH AND 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 CEM HEALTH AND WELFARE BENEFIT TRUST?
- The 990 for the year ended December 31, 2025 names CEM Corporation.
- Who are the officers and directors of CEM HEALTH AND 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 CEM HEALTH AND WELFARE BENEFIT TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,476,349, expenses of $3,773,889 and total assets of $287,325 at year end.
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