{"success":true,"data":{"_id":236280075,"filings":[{"Organization":{"value":null,"Person":["James Estabrook","Frank Kelly","Scott Christ","Jody Lenk"],"Title":["Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2020,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":2488139800,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Frank Kelly James Estabrook","year_formation":1958,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2020-05-01T00:00:00","tax_period_end":"2021-04-30T00:00:00","address":"700 Tower Drive, Troy, MI, 48098, USA","city":"Troy","state":"MI","country":"USA","zip_code":48098},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":23538629,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":22384810,"Total revenue":{"value":22384810,"Employer Contributions":18331121,"Self Contributions":2382179,"Reciprocal Transfers":1671510},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":951519,"Investment income total":379134,"Net investment gain":572385,"Income from invest bond proceeds":0},"Other revenues":{"value":202300,"Other total":202300,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":18315597,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":17680068,"Benefits paid to members Total":17680068},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":635529,"Management services":0,"Legal":110090,"Accounting":20267,"Lobbying services":0,"Investment management fees":30055,"Other services":110666,"Advertising":0,"Office expenses":42259,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":818,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":15819,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":305555,"Administrative Fees":264978,"ACA Fees":8023,"Bank Charges":32554},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.22189193771650847,"percentile":0.7771568101357353},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Operating Reserve Ratio":{"score":0.0,"percentile":0.01998217959084195},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.027193818995590032,"percentile":0.5008537590173834},"Asset Growth":{"score":-0.11048090603301393,"percentile":0.09630884817233917},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5607449514366066,"percentile":0.48922892506434007}},"source_xml":"202240829349301504_public.xml"},{"Organization":{"value":null,"Person":["TODD RAY","WILLIAM SPONAUGLE","LORI ESHENHAUR","FRANK KELLY","SCOTT CHRIST","MICHAEL MARTINOZZI"],"Title":["Management Trustee","Management Trustee","Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2016,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":7176718551,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TODD RAY FRANK KELLY","year_formation":1958,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2016-05-01T00:00:00","tax_period_end":"2017-04-30T00:00:00","address":"4785 Linglestown Road, Harrisburg, PA, 17012, USA","city":"Harrisburg","state":"PA","country":"USA","zip_code":17012},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":21971238,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":21274038,"Total revenue":{"value":21274038,"Employer Contributions":18041585,"Self Contributions":2231903,"Reciprocal Transfers":997820,"Liquidated Damages":2730},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":695888,"Investment income total":454484,"Net investment gain":241404,"Income from invest bond proceeds":0},"Other revenues":{"value":1312,"Other total":1312,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":22021358,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":18977672,"Benefits paid to members Total":18977672},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3043686,"Management services":0,"Legal":82807,"Accounting":49239,"Lobbying services":0,"Investment management fees":32173,"Other services":22400,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":9459,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1741,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2845867,"Reciprocal Transfers":2610691,"ACA Fees":95112,"Administrative Fees":121787,"Printing, postage and supplies":18277},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":22094949,"Non-interest bearing cash":1155958,"Savings and temp cash investments":55467,"Pledges and grants receivable":0,"Accounts receivable":2268094,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":360,"Land, building, equipment":0,"Investments publicly traded":18615070,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1071959,"Sum of Total Liabilities":0,"Accounts payable, accrued":1071959,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":21022990,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":21022990,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.002281164129212928,"percentile":0.3796588283032169},"Liabilities to Assets Ratio":{"score":0.04851602056198455,"percentile":0.3910334249376877},"Operating Reserve Ratio":{"score":1.0033418011732065,"percentile":0.42467643670228256},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04301026583453174,"percentile":0.5759559959248021},"Asset Growth":{"score":-0.010074711468344755,"percentile":0.28010918387687433},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5171751314280313,"percentile":0.3658927726136178}},"source_xml":"201900639349300215_public.xml"},{"Organization":{"value":null,"Person":["James Estabrook","Frank Kelly","Scott Christ","Jody Lenk"],"Title":["Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2021,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":2488139800,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Frank Kelly James Estabrook","year_formation":1958,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2021-05-01T00:00:00","tax_period_end":"2022-04-30T00:00:00","address":"700 Tower Drive, Troy, MI, 48098, USA","city":"Troy","state":"MI","country":"USA","zip_code":48098},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":25169868,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":23179294,"Total revenue":{"value":23179294,"Employer Contributions":18306044,"Self Contributions":2364017,"Reciprocal Transfers":2509233},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1818458,"Investment income total":567864,"Net investment gain":1250594,"Income from invest bond proceeds":0},"Other revenues":{"value":172116,"Other total":172116,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":23150794,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":22556138,"Benefits paid to members Total":22556138},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":594656,"Management services":0,"Legal":88915,"Accounting":22323,"Lobbying services":0,"Investment management fees":28822,"Other services":55000,"Advertising":0,"Office expenses":67703,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":802,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":19486,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":311605,"Administrative Fees":269562,"ACA Fees":7565,"Bank Charges":34478},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":22911632,"Non-interest bearing cash":1714002,"Savings and temp cash investments":89452,"Pledges and grants receivable":0,"Accounts receivable":2523471,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":155047,"Land, building, equipment":0,"Investments publicly traded":18429660,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":326263,"Sum of Total Liabilities":0,"Accounts payable, accrued":142838,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":183425},"Fund balance":{"value":22585369,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08021790181815812,"percentile":0.5874274636673807},"Liabilities to Assets Ratio":{"score":0.014240059372461988,"percentile":0.4788394351010188},"Operating Reserve Ratio":{"score":0.9896693823978564,"percentile":0.42058954472674126},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.02824596107443656,"percentile":0.5060661824919348},"Asset Growth":{"score":-0.06187329566072145,"percentile":0.1457684939583557},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5478991736193097,"percentile":0.45113264323952784}},"source_xml":"202300419349300215_public.xml"},{"Organization":{"value":null,"Person":["FRANK KELLY","WILLIAM SPONAUGLE","JAMES EVELAND","DONALD R ELDRIDGE","TODD RAY"],"Title":["UNION TRUSTE","MANAGEMENT T","MANAGEMENT T","UNION TRUSTE","UNION TRUSTE"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2013,"name":"PLUMBERS & PIPEFITTERS LOCAL 520 H&W FUND C/O PATH ADMINISTRATORS","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1958,"state_legal_domicile":"PA","total_volunteers":6,"tax_period_begin":"2013-05-01T00:00:00","tax_period_end":"2014-04-30T00:00:00","address":"4785 LINGLESTOWN ROAD SUITE 200, HARRISBURG, PA, 17112, USA","city":"HARRISBURG","state":"PA","country":"USA","zip_code":17112},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":18659912,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":16494505,"Total revenue":{"value":16494505,"EMPLOYER CONTRIBUTIONS":13549062,"SELF CONTRIBUTIONS":2283143,"RECIPROCAL TRANSFERS":656301,"LIQUIDATED DAMAGES":5345,"OTHER PRGRAM-RELATED REVENUE":654},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2165407,"Investment income total":577879,"Net investment gain":1587528,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":17505949,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":15957021,"Benefits paid to members Total":15957021},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1548928,"Management services":0,"Legal":58451,"Accounting":24778,"Lobbying services":0,"Investment management fees":58570,"Other services":28660,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":4676,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2948,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1370845,"RECIPROCAL TRANSFERS":1147762,"ADMINISTRATIVE FEES":189867,"PRINTING, POSTAGE & SUPPL":32775,"OTHER EXPENSE":441},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":22285499,"Non-interest bearing cash":315193,"Savings and temp cash investments":79110,"Pledges and grants receivable":0,"Accounts receivable":2151348,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":436,"Land, building, equipment":0,"Investments publicly traded":19739412,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":89740,"Sum of Total Liabilities":0,"Accounts payable, accrued":89740,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":22195759,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":22195759,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06184182433443416,"percentile":0.5505988877609479},"Liabilities to Assets Ratio":{"score":0.004026833772041631,"percentile":0.5368840672333355},"Operating Reserve Ratio":{"score":1.2730243301862698,"percentile":0.49217492455427253},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5872707663374793,"percentile":0.5679642939350845}},"source_xml":"201540129349300814_public.xml"},{"Organization":{"value":null,"Person":["James Estabrook","Frank Kelly","Scott Christ","Michael Martinozzi"],"Title":["Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2018,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":2488139800,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Frank Kelly James Estabrook","year_formation":1958,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2018-05-01T00:00:00","tax_period_end":"2019-04-30T00:00:00","address":"700 Tower Drive, Troy, MI, 48098, USA","city":"Troy","state":"MI","country":"USA","zip_code":48098},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":21410905,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":20746161,"Total revenue":{"value":20746161,"Employer Contributions":17466503,"Self Contributions":2156164,"Reciprocal Transfers":1122100,"Liquidated Damages":1394},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":664372,"Investment income total":497896,"Net investment gain":166476,"Income from invest bond proceeds":0},"Other revenues":{"value":372,"Other total":372,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":23342968,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":22701783,"Benefits paid to members Total":22701783},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":641185,"Management services":0,"Legal":94797,"Accounting":35486,"Lobbying services":0,"Investment management fees":27227,"Other services":41833,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":3431,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3153,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":435258,"Administrative Fees":388492,"ACA Fees":7882,"Printing, postage and supplies":38884},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":22892768,"Non-interest bearing cash":3521602,"Savings and temp cash investments":48830,"Pledges and grants receivable":0,"Accounts receivable":2747858,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":16574478,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1839044,"Sum of Total Liabilities":0,"Accounts payable, accrued":1839044,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":21053724,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09023733466661031,"percentile":0.23342753825958454},"Liabilities to Assets Ratio":{"score":0.08033296803601907,"percentile":0.34644492349643496},"Operating Reserve Ratio":{"score":0.9807136778836351,"percentile":0.4180690622701843},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.056888433361005165,"percentile":0.634240901986113},"Asset Growth":{"score":0.009597665870770822,"percentile":0.35994933311876354},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49605554829041393,"percentile":0.31201729947486023}},"source_xml":"202040439349301014_public.xml"},{"Organization":{"value":null,"Person":["James Estabrook","Frank Kelly","Scott Christ","Michael Martinozzi"],"Title":["Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2019,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":2488139800,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Frank Kelly James Estabrook","year_formation":1958,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2019-05-01T00:00:00","tax_period_end":"2020-04-30T00:00:00","address":"700 Tower Drive, Troy, MI, 48098, USA","city":"Troy","state":"MI","country":"USA","zip_code":48098},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":20926895,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":19479610,"Total revenue":{"value":19479610,"Employer Contributions":14628648,"Self Contributions":2203671,"Reciprocal Transfers":2647291},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1358285,"Investment income total":389157,"Net investment gain":969128,"Income from invest bond proceeds":0},"Other revenues":{"value":89000,"Other total":89000,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":24921850,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":24301582,"Benefits paid to members Total":24301582},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":620268,"Management services":0,"Legal":89283,"Accounting":19989,"Lobbying services":0,"Investment management fees":25869,"Other services":46898,"Advertising":0,"Office expenses":106811,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":3536,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":12290,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":315592,"Administrative Fees":268994,"ACA Fees":13764,"Bank Charges":32834},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":17098203,"Non-interest bearing cash":1351204,"Savings and temp cash investments":88585,"Pledges and grants receivable":0,"Accounts receivable":2265031,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":132904,"Land, building, equipment":0,"Investments publicly traded":13260479,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":667261,"Sum of Total Liabilities":0,"Accounts payable, accrued":667261,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":16430942,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.19090051343020548,"percentile":0.1560697164008487},"Liabilities to Assets Ratio":{"score":0.03902521218165441,"percentile":0.40877275565234916},"Operating Reserve Ratio":{"score":0.6860727835212875,"percentile":0.3234555830646698},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.030993483647532943,"percentile":0.5195300699833224},"Asset Growth":{"score":-0.020006189168330784,"percentile":0.24579549274467194},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45858552934345637,"percentile":0.22852189522282593}},"source_xml":"202100469349300040_public.xml"},{"Organization":{"value":null,"Person":["TODD RAY","WILLIAM SPONAUGLE","LORI ESHENHAUR","FRANK KELLY","SCOTT CHRIST","MICHAEL MARTINOZZI"],"Title":["Management Trustee","Management Trustee","Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2017,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":2488139800,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TODD RAY FRANK KELLY","year_formation":1958,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2017-05-01T00:00:00","tax_period_end":"2018-04-30T00:00:00","address":"700 Tower Drive, Troy, MI, 48098, USA","city":"Troy","state":"MI","country":"USA","zip_code":48098},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":29575068,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":28299550,"Total revenue":{"value":28299550,"Employer Contributions":24571831,"Self Contributions":2164762,"Reciprocal Transfers":1464451,"Liquidated Damages":98506},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1274458,"Investment income total":687115,"Net investment gain":587343,"Income from invest bond proceeds":0},"Other revenues":{"value":1060,"Other total":1060,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":27829345,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":20653199,"Benefits paid to members Total":20653199},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":7176146,"Management services":0,"Legal":94562,"Accounting":54688,"Lobbying services":0,"Investment management fees":34243,"Other services":28650,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":7567,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1590,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6954846,"Reciprocal Transfers":6776119,"ACA Fees":20886,"Administrative Fees":126720,"Printing, postage and supplies":31121},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":23636967,"Non-interest bearing cash":3967244,"Savings and temp cash investments":45507,"Pledges and grants receivable":0,"Accounts receivable":3512114,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":690,"Land, building, equipment":0,"Investments publicly traded":16111412,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":958836,"Sum of Total Liabilities":0,"Accounts payable, accrued":958836,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":22678131,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":22678131,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05902684653167999,"percentile":0.5446806281804862},"Liabilities to Assets Ratio":{"score":0.040565102959275616,"percentile":0.4056516117614092},"Operating Reserve Ratio":{"score":0.8493540541468008,"percentile":0.3787425031713174},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.10577594438190016,"percentile":0.7765878251920363},"Asset Growth":{"score":0.010128148681478885,"percentile":0.36216867260453056},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.574963135993351,"percentile":0.5316056790049882}},"source_xml":"201900369349301205_public.xml"},{"Organization":{"value":null,"Person":["James Estabrook","Christopher Edenbo","James Enders","Josh Clark"],"Title":["Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2024,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":2488139800,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Frank Kelly James Estabrook","year_formation":1958,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2024-05-01T00:00:00","tax_period_end":"2025-04-30T00:00:00","address":"700 Tower Drive, Troy, MI, 48098, USA","city":"Troy","state":"MI","country":"USA","zip_code":48098},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":28695286,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":25890006,"Total revenue":{"value":25890006,"Employer Contributions":22104939,"Self Contributions":2263657,"Reciprocal Transfers":1521410},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2739915,"Investment income total":859026,"Net investment gain":1880889,"Income from invest bond proceeds":0},"Other revenues":{"value":65365,"Other total":65365,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":24209078,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":23682292,"Benefits paid to members Total":23682292},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":526786,"Management services":289547,"Legal":18745,"Accounting":20500,"Lobbying services":0,"Investment management fees":32008,"Other services":60000,"Advertising":0,"Office expenses":32393,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":9085,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":19595,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44913,"ACA Fees":8154,"Bank Charges":36759},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":31445340,"Non-interest bearing cash":735289,"Savings and temp cash investments":1669422,"Pledges and grants receivable":0,"Accounts receivable":3963904,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4778,"Land, building, equipment":0,"Investments publicly traded":25071947,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":95694,"Sum of Total Liabilities":0,"Accounts payable, accrued":57016,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":38678},"Fund balance":{"value":31349646,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.15633954650251614,"percentile":0.7067976119896981},"Liabilities to Assets Ratio":{"score":0.003043185413164558,"percentile":0.5456444505623262},"Operating Reserve Ratio":{"score":1.298906963743105,"percentile":0.49786520875322005},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.028525278960832012,"percentile":0.5074408198998223},"Asset Growth":{"score":0.015746957229923243,"percentile":0.38588470929484386},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5975329575955661,"percentile":0.5982735722443661}},"source_xml":"202620419349302152_public.xml"},{"Organization":{"value":null,"Person":["FRANK KELLY","WILLIAM SPONAUGLE","JAMES EVELAND","DONALD R ELDRIDGE","TODD RAY"],"Title":["UNION TRUSTE","MANAGEMENT T","MANAGEMENT T","UNION TRUSTE","UNION TRUSTE"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2014,"name":"PLUMBERS & PIPEFITTERS LOCAL 520 H&W FUND C/O PATH ADMINISTRATORS","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1958,"state_legal_domicile":"PA","total_volunteers":6,"tax_period_begin":"2014-05-01T00:00:00","tax_period_end":"2015-04-30T00:00:00","address":"4785 LINGLESTOWN ROAD SUITE 200, HARRISBURG, PA, 17012, USA","city":"HARRISBURG","state":"PA","country":"USA","zip_code":17012},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":20533790,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":19483236,"Total revenue":{"value":19483236,"EMPLOYER CONTRIBUTIONS":16525821,"SELF CONTRIBUTIONS":2330062,"RECIPROCAL TRANSFERS":621080,"OTHER PRGRAM-RELATED REVENUE":3579,"LIQUIDATED DAMAGES":2694},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1050554,"Investment income total":577460,"Net investment gain":473094,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":20663045,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":17811320,"Benefits paid to members Total":17811320},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":2851725,"Management services":0,"Legal":42074,"Accounting":18783,"Lobbying services":0,"Investment management fees":37173,"Other services":32330,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":3901,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1750,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2715322,"RECIPROCAL TRANSFERS":2440735,"AFFORDABLE CARE ACT FEES":141983,"ADMINISTRATIVE FEES":121775,"PRINTING, POSTAGE & SUPPL":10829},"All other expenses":392},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":22540169,"Non-interest bearing cash":311078,"Savings and temp cash investments":51444,"Pledges and grants receivable":0,"Accounts receivable":3896059,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":584,"Land, building, equipment":0,"Investments publicly traded":18281004,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":246239,"Sum of Total Liabilities":0,"Accounts payable, accrued":246239,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":22293930,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":22293930,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.006294746366842166,"percentile":0.36927155821687135},"Liabilities to Assets Ratio":{"score":0.010924452252332269,"percentile":0.4936821263353506},"Operating Reserve Ratio":{"score":1.0908445004112415,"percentile":0.44834233616308283},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.53638233747285,"percentile":0.41818236723067015}},"source_xml":"201630759349300763_public.xml"},{"Organization":{"value":null,"Person":["James Estabrook","Frank Kelly","James Enders","Chris Edenbo"],"Title":["Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2022,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":2488139800,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Frank Kelly James Estabrook","year_formation":1958,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2022-05-01T00:00:00","tax_period_end":"2023-04-30T00:00:00","address":"700 Tower Drive, Troy, MI, 48098, USA","city":"Troy","state":"MI","country":"USA","zip_code":48098},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":23299631,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":23347409,"Total revenue":{"value":23347409,"Employer Contributions":19647950,"Self Contributions":2395149,"Reciprocal Transfers":1304310},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-117244,"Investment income total":672128,"Net investment gain":-789372,"Income from invest bond proceeds":0},"Other revenues":{"value":69466,"Other total":69466,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":22246568,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":21748773,"Benefits paid to members Total":21748773},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":497795,"Management services":0,"Legal":12244,"Accounting":22367,"Lobbying services":0,"Investment management fees":23057,"Other services":60000,"Advertising":0,"Office expenses":39519,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":7265,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":19675,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":313668,"Administrative Fees":272926,"ACA Fees":7736,"Bank Charges":33006},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":23938945,"Non-interest bearing cash":2667663,"Savings and temp cash investments":132664,"Pledges and grants receivable":0,"Accounts receivable":2655150,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":159044,"Land, building, equipment":0,"Investments publicly traded":18324424,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":241635,"Sum of Total Liabilities":0,"Accounts payable, accrued":110956,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":130679},"Fund balance":{"value":23697310,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.045196552683602585,"percentile":0.5140908952878311},"Liabilities to Assets Ratio":{"score":0.010093803214803326,"percentile":0.49781927558817696},"Operating Reserve Ratio":{"score":1.0760736217829194,"percentile":0.44444318698758495},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.022795132716368474,"percentile":0.47890155552401265},"Asset Growth":{"score":-0.03140426871879726,"percentile":0.2089240661237565},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.537400236727715,"percentile":0.4210275492897244}},"source_xml":"202440479349301609_public.xml"},{"Organization":{"value":null,"Person":["FRANK KELLY","WILLIAM SPONAUGLE","JAMES EVELAND","DONALD R ELDRIDGE","TODD RAY"],"Title":["UNION TRUSTE","MANAGEMENT T","MANAGEMENT T","UNION TRUSTE","UNION TRUSTE"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2015,"name":"PLUMBERS & PIPEFITTERS LOCAL 520 H&W FUND C/O PATH ADMINISTRATORS","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TODD RAY","year_formation":1958,"state_legal_domicile":"PA","total_volunteers":6,"tax_period_begin":"2015-05-01T00:00:00","tax_period_end":"2016-04-30T00:00:00","address":"4785 LINGLESTOWN ROAD SUITE 200, HARRISBURG, PA, 17012, USA","city":"HARRISBURG","state":"PA","country":"USA","zip_code":17012},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":19246058,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":18854001,"Total revenue":{"value":18854001,"EMPLOYER CONTRIBUTIONS":15705294,"SELF CONTRIBUTIONS":1471,"RECIPROCAL TRANSFERS":890300,"LIQUIDATED DAMAGES":3092},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":392057,"Investment income total":431303,"Net investment gain":-39246,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":20723627,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":18187543,"Benefits paid to members Total":18187543},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":2536084,"Management services":0,"Legal":96417,"Accounting":85106,"Lobbying services":0,"Investment management fees":34937,"Other services":28825,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":3244,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1490,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2285170,"RECIPROCAL TRANSFERS":2031703,"AFFORDABLE CARE ACT FEES":122362,"ADMINISTRATIVE FEES":115858,"PRINTING/POSTAGE/SUPPLIES":15247},"All other expenses":895},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":20899903,"Non-interest bearing cash":653194,"Savings and temp cash investments":43401,"Pledges and grants receivable":0,"Accounts receivable":2285385,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":441,"Land, building, equipment":0,"Investments publicly traded":17917482,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":347533,"Sum of Total Liabilities":0,"Accounts payable, accrued":347533,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":20552370,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":20552370,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07677255259232826,"percentile":0.24884468700724055},"Liabilities to Assets Ratio":{"score":0.016628450380846264,"percentile":0.4695028374407808},"Operating Reserve Ratio":{"score":1.0085060399900074,"percentile":0.4261278562823813},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.015044876981014296,"percentile":0.4396129625787862},"Asset Growth":{"score":-0.03162230420181515,"percentile":0.2082652172364962},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4770075039747819,"percentile":0.26761970033095467}},"source_xml":"201700729349301255_public.xml"},{"Organization":{"value":null,"Person":["James Estabrook","Christopher Edenbo","James Enders","Josh Clark"],"Title":["Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2023,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":2488139800,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Frank Kelly James Estabrook","year_formation":1958,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2023-05-01T00:00:00","tax_period_end":"2024-04-30T00:00:00","address":"700 Tower Drive, Troy, MI, 48098, USA","city":"Troy","state":"MI","country":"USA","zip_code":48098},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":26521331,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":25710905,"Total revenue":{"value":25710905,"Employer Contributions":21759921,"Self Contributions":2356951,"Reciprocal Transfers":1594033},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":742921,"Investment income total":692537,"Net investment gain":50384,"Income from invest bond proceeds":0},"Other revenues":{"value":67505,"Other total":67505,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":23164867,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":22646242,"Benefits paid to members Total":22646242},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":518625,"Management services":0,"Legal":25819,"Accounting":24158,"Lobbying services":0,"Investment management fees":19087,"Other services":60000,"Advertising":0,"Office expenses":41532,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":4145,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":19480,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":324404,"Administrative Fees":281114,"ACA Fees":7895,"Bank Charges":35395},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":27789457,"Non-interest bearing cash":3776698,"Savings and temp cash investments":255325,"Pledges and grants receivable":0,"Accounts receivable":2730783,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4001,"Land, building, equipment":0,"Investments publicly traded":21022650,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":154559,"Sum of Total Liabilities":0,"Accounts payable, accrued":42346,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":112213},"Fund balance":{"value":27634898,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1265571475277768,"percentile":0.6657985981964584},"Liabilities to Assets Ratio":{"score":0.005561785536147755,"percentile":0.5250283498270333},"Operating Reserve Ratio":{"score":1.199638098504947,"percentile":0.47538760602466446},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.024966182130533848,"percentile":0.4897835883971644},"Asset Growth":{"score":-0.005121260661068941,"percentile":0.29845518159417317},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5787481680656668,"percentile":0.5427162279369401}},"source_xml":"202500559349300835_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["James Estabrook","Christopher Edenbo","James Enders","Josh Clark"],"Title":["Management Trustee","Union Trustee","Union Trustee","Union Trustee"],"Hours":[1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Provide health and other benefits to eligible participants in the construction industry in central pennsylvania covered by collective bargaining agreements.","year":2024,"name":"Plumbers & Pipefitters Local 520 Health & Welfare Fund","phone":2488139800,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Frank Kelly James Estabrook","year_formation":1958,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2024-05-01T00:00:00","tax_period_end":"2025-04-30T00:00:00","address":"700 Tower Drive, Troy, MI, 48098, USA","city":"Troy","state":"MI","country":"USA","zip_code":48098},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":28695286,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":25890006,"Total revenue":{"value":25890006,"Employer Contributions":22104939,"Self Contributions":2263657,"Reciprocal Transfers":1521410},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2739915,"Investment income total":859026,"Net investment gain":1880889,"Income from invest bond proceeds":0},"Other revenues":{"value":65365,"Other total":65365,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":24209078,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":23682292,"Benefits paid to members Total":23682292},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":526786,"Management services":289547,"Legal":18745,"Accounting":20500,"Lobbying services":0,"Investment management fees":32008,"Other services":60000,"Advertising":0,"Office expenses":32393,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":9085,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":19595,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44913,"ACA Fees":8154,"Bank Charges":36759},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":31445340,"Non-interest bearing cash":735289,"Savings and temp cash investments":1669422,"Pledges and grants receivable":0,"Accounts receivable":3963904,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":4778,"Land, building, equipment":0,"Investments publicly traded":25071947,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":95694,"Sum of Total Liabilities":0,"Accounts payable, accrued":57016,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":38678},"Fund balance":{"value":31349646,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.15633954650251614,"percentile":0.7067976119896981},"Liabilities to Assets Ratio":{"score":0.003043185413164558,"percentile":0.5456444505623262},"Operating Reserve Ratio":{"score":1.298906963743105,"percentile":0.49786520875322005},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.028525278960832012,"percentile":0.5074408198998223},"Asset Growth":{"score":0.015746957229923243,"percentile":0.38588470929484386},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5975329575955661,"percentile":0.5982735722443661}},"source_xml":"202620419349302152_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}