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CONSTRUCTION INDUSTRY HEALTH & WELFARE TRUST FUND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CONSTRUCTION INDUSTRY HEALTH & WELFARE TRUST FUND (EIN 61-6058688)
Tax period
2024-05-01 to 2025-04-30
Filed
2026-03-15
IRS object ID
202620749349300327
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)
Return2026-03-15T17:24:22-04:00ReturnTs
Tax Period End2025-04-30TaxPeriodEndDt

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 Begin2024-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN616058688EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONSTRUCTION INDUSTRY HEALTH ANDBusinessNameLine1Txt
Business Name Line2WELFARE TRUSTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCONSBusinessNameControlTxt
Phone8592261700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 LEXINGTON GREEN CIRCLESTE 400AddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40503ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonUMRPersonNm
Person TitleCONTRACT ADMINISTRATPersonTitleTxt
Phone8592261700PhoneNum
Signature2026-03-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFRANK N HESTANDPreparerPersonNm
PTINP01296621PTIN
Phone8592763573PhoneNum
Preparation2026-03-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1UMRBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1333 WEST VINE STREETAddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$56,820,335GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Activity Or MissionHEALTH AND WELFARE BENEFITS.ActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$584,435TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$25,014,584PYProgramServiceRevenueAmt
CY Program Service Revenue$26,350,282CYProgramServiceRevenueAmt
PY Investment Income$511,672PYInvestmentIncomeAmt
CY Investment Income$584,435CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$25,526,256PYTotalRevenueAmt
CY Total Revenue$26,934,717CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$23,317,618PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$24,109,213CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,024,366PYOtherExpensesAmt
CY Other Expenses$1,305,872CYOtherExpensesAmt
PY Total Expenses$24,341,984PYTotalExpensesAmt
CY Total Expenses$25,415,085CYTotalExpensesAmt
PY Revenues Less Expenses$1,184,272PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,519,632CYRevenuesLessExpensesAmt
Total Assets BOY$15,419,881TotalAssetsBOYAmt
Total Assets EOY$17,625,542TotalAssetsEOYAmt
Total Liabilities BOY$8,182,163TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,499,913TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,237,718NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,125,629NetAssetsOrFundBalancesEOYAmt
MissionHEALTH AND WELFARE BENEFITS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDING EMPLOYEES OF SUBSCRIBING EMPLOYER GROUPS WITH HEALTH AND WELFARE BENEFITS.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 LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
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 EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
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
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonUMRPersonNm
Phone8592261700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1333 WEST VINE STREETAddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonCENTRAL BANK AND TRUST COMPANYPersonNm
TitleTRUSTEETitleTxt
Institutional TrusteeYes (X)InstitutionalTrusteeInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonUMRPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1333 WEST VINE STREETAddressLine1Txt
CityLEXINGTONCityNm
State AbbreviationKYStateAbbreviationCd
ZIP40507ZIPCd
FieldValueIRS element (for citing)
ServicesADMIN/CONS.ServicesDesc
Compensation$1,127,460CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS$26,143,320$26,143,320
PARTICIPANT CONTRIBUTIONS$206,962$206,962
FieldValueIRS element (for citing)
Total Program Service Revenue$26,350,282TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$527,419TotalRevenueColumnAmt
Unrelated Business Revenue$527,419UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$29,854,559SecuritiesAmt
Other$88,075OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$29,885,618SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$31,059SecuritiesAmt
Other$88,075OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$57,016TotalRevenueColumnAmt
Unrelated Business Revenue$57,016UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,934,717TotalRevenueColumnAmt
Related Or Exempt Func Income$26,350,282RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$584,435UnrelatedBusinessRevenueAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$24,109,213TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$18,128TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
ADMINISTRATIVE FEES$1,127,460
BANK FEES$74,559
POSTAGE AND PRINTING$44,135
CONSULTING FEES$18,958

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$22,632TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$25,415,085TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$565,784BOYAmt
EOY$862,335EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,063,402BOYAmt
EOY$3,231,246EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,613,102BOYAmt
EOY$2,808,205EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,081BOYAmt
EOY$6,027EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$9,170,512BOYAmt
EOY$10,717,729EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,419,881BOYAmt
EOY$17,625,542EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$574,656BOYAmt
EOY$417,034EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,607,507BOYAmt
EOY$8,082,879EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,182,163BOYAmt
EOY$8,499,913EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$7,237,718BOYAmt
EOY$9,125,629EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,237,718BOYAmt
EOY$9,125,629EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,419,881BOYAmt
EOY$17,625,542EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,519,632ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$368,279NetUnrlzdGainsLossesInvstAmt
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

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
ACCUMULATED ELG CREDITS$6,476,512
IBNR$1,513,939
CLAIMS PAYABLE$73,869
INSURANCE PREMIUMS PAYABLE$18,559
FieldValueIRS element (for citing)
Total Liability$8,082,879TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (20 entries)

Direct Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
ATS CONSTRUCTIONS INC
N/Afalse
B L RADDEN & SON INC
N/Afalse
BLACK DIAMOND CONSTRUCTION COMPANY
N/Afalse
BOURNE- CLARK CONSTRUCTION
N/Afalse
CALDWELL STONE COMPANY INC
N/Afalse
CERTIFIED CONSTRUCTION CO OF KY L
N/Afalse
CIT NEBRASKA
N/Afalse
GEORGE B STONE COMPANY LLC
N/Afalse
HAWKINS CONSTRUCTION
N/Afalse
HAYDON HOLDINGS LLC
N/Afalse
HI-VIEW LLC - COMPOSITE
N/Afalse
JAG INC
N/Afalse
JUDY CONSTRUCTION COMPANY
N/Afalse
K CARRENDER CONSTRUCTION CO INC
N/Afalse
N H STONE INC
N/Afalse
OFTEDAL CONSTRUCTION
N/Afalse
SMH - SHEPAUL CONSTRUCTION
N/Afalse
SPARTAN CONSTRUCTION INC
N/Afalse
THE ALLEN COMPANY
N/Afalse
LG HAULERS LLC
N/Afalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd