WV - OH SUPPLEMENTAL HEALTH PLAN: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
WV - OH SUPPLEMENTAL HEALTH PLAN (EIN 30-0002072)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-05
IRS object ID
202513099349303271
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-05T16:00:17-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611336870PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FRANK N HESTAND CPA PSCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1261 REGENCY CIR FL 1AddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40503ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN300002072EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WV-OH SUPPLEMENTAL HEALTH PLANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWV-OBusinessNameControlTxt
Phone3045250331PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13150 US ROUTE 60AddressLine1Txt
CityONACityNm
State AbbreviationWVStateAbbreviationCd
ZIP25545ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGLENN DOUG GRIFFINPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone3045250331PhoneNum
Signature2025-11-03SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFRANK N HESTANDPreparerPersonNm
PTINP01296621PTIN
Phone8592763573PhoneNum
Preparation2025-11-03PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGLENN DOUG GRIFFINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13150 US ROUTE 60AddressLine1Txt
CityONACityNm
State AbbreviationWVStateAbbreviationCd
ZIP25302ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,519,833GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateWVLegalDomicileStateCd
Activity Or MissionCONTRIBUTING TO THE COST OF SUPPLEMENTAL HEALTH PREMIUMS AND WEEKLY DISABILITY BENEFITS TO ELIGIBLE MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee31TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,098,684PYProgramServiceRevenueAmt
CY Program Service Revenue$3,080,274CYProgramServiceRevenueAmt
PY Investment Income$427,797PYInvestmentIncomeAmt
CY Investment Income$132,008CYInvestmentIncomeAmt
PY Other Revenue$1,142PYOtherRevenueAmt
CY Other Revenue$142CYOtherRevenueAmt
PY Total Revenue$2,527,623PYTotalRevenueAmt
CY Total Revenue$3,212,424CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$1,900,249PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$2,030,770CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$60,688PYOtherExpensesAmt
CY Other Expenses$60,933CYOtherExpensesAmt
PY Total Expenses$1,960,937PYTotalExpensesAmt
CY Total Expenses$2,091,703CYTotalExpensesAmt
PY Revenues Less Expenses$566,686PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,120,721CYRevenuesLessExpensesAmt
Total Assets BOY$4,407,207TotalAssetsBOYAmt
Total Assets EOY$5,748,910TotalAssetsEOYAmt
Total Liabilities BOY$13,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$134,686TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,394,207NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,614,224NetAssetsOrFundBalancesEOYAmt
MissionCONTRIBUTING TO THE COST OF SUPPLEMENTAL HEALTH PREMIUMS AND WEEKLY DISABILITY BENEFITS TO ELIGIBLE MEMBERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE PROVISION OF SUPPLEMENTAL HEALTH INSURANCE PREMIUMS FOR ELIGIBLE MEMBERS OF THE PARTICIPATING LOCAL IBEW UNIONS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee31EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAMERICAN BENEFIT CORPORATIONPersonNm
Phone3045250331PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13150 US ROUTE 60AddressLine1Txt
CityONACityNm
State AbbreviationWVStateAbbreviationCd
ZIP25545ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES BANE
TRUSTEE1.00Yes (X)$0$0$0
JASON BLUE
TRUSTEE1.00Yes (X)$0$0$0
GLENN DOUG GRIFFIN
TRUSTEE1.00Yes (X)$0$0$0
WILLIAM HAMILTON
TRUSTEE1.00Yes (X)$0$0$0
MICHAEL HAUGHT
TRUSTEE1.00Yes (X)$0$0$0
BRUCE LAWSON
TRUSTEE- SEC1.00Yes (X)$0$0$0
LORNE MILLS
TRUSTEE1.00Yes (X)$0$0$0
CODY PALMER
TRUSTEE1.00Yes (X)$0$0$0
JEREMY RYAN
TRUSTEE1.00Yes (X)$0$0$0
TOM SCHIFFER
TRUSTEE1.00Yes (X)$0$0$0
JOHN YOUNG
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEMPLOYER CONTRIBUTIONSDesc
Total Revenue Column$3,080,274TotalRevenueColumnAmt
Related Or Exempt Func Income$3,080,274RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,080,274TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$137,917TotalRevenueColumnAmt
Exclusion$137,917ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$301,500SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$307,409SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$5,909SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$5,909TotalRevenueColumnAmt
Related Or Exempt Func Income-$5,909RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescLIQUIDATED DAMAGESDesc
Total Revenue Column$142TotalRevenueColumnAmt
Related Or Exempt Func Income$142RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$142OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,212,424TotalRevenueColumnAmt
Related Or Exempt Func Income$3,074,507RelatedOrExemptFuncIncomeAmt
Exclusion$137,917ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$2,030,770TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$11,547TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,643TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$9,500TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,924TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
CONTRACT ADMINISTRATION$19,900
BANK FEES$2,419

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,091,703TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$329,566BOYAmt
EOY$1,249,964EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$8,502BOYAmt
EOY$7,394EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$317,870BOYAmt
EOY$334,580EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$174,791EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,690,802BOYAmt
EOY$3,910,453EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$60,467BOYAmt
EOY$71,728EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,407,207BOYAmt
EOY$5,748,910EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,000BOYAmt
EOY$134,686EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,000BOYAmt
EOY$134,686EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$4,394,207BOYAmt
EOY$5,614,224EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,394,207BOYAmt
EOY$5,614,224EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,407,207BOYAmt
EOY$5,748,910EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,120,721ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$99,296NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$3,212,424TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$3,212,424RevenueSubtotalAmt
Total Revenue Per Form990$3,212,424TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,091,703TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,091,703ExpensesSubtotalAmt
Total Expenses Per Form990$2,091,703TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 3THE TRUSTEES FOR THE PLAN ENGAGED AMERICAN BENEFIT CORPORATION, A CONTRACT ADMINISTRATOR, TO PROVIDE ADMINISTRATIVE SERVICES FOR THE PLAN-EFFECTIVE 1/1/2007.
FORM 990, PAGE 6, PART VI, LINE 11BTHE PLAN'S FORM 990 IS PREPARED ANNUALLY BY THE INDEPENDENT ACCOUNTING FIRM. THE FIRM SENDS A DRAFT TO THE CONTRACT ADMINISTRATOR. THE CONTRACT ADMINISTRATOR REVIEWS THE FORM ON BEHALF OF THE BOARD OF TRUSTEES.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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