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Law Enforcement Officers & Fire Fighters Health And Welfare Tr

Organization summary

Type of Nonprofit

Designated as a Voluntary employees' beneficiary associations, which provide payment of life, sickness, accident or other benefits to members.

Category: Mutual/Membership Benefit Organizations, Other / Voluntary Employees Beneficiary Associations (Non-Government) (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$69.3M (2023)

Expenses
$65.9M (2023)

Total Assets
$32.8M (2023)

Total Liabilities
$7.55M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$69,333,756
Expenses
$65,863,770
Net Income
$3,469,986
Net Assets
$25,213,913
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $67,761,084
97.7%
Investment Income $1,626,335
2.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$53,663
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $122,381
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $50,319
0.1%
Assets/Debt
Total Assets $32,761,558
Total Liabilities $7,547,645
Net Assets $25,213,913
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $110,381 $0 $0
Ted Rail (Chairman/Ret. R) $12,000 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Scott Hansen (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$65,077,419
Expenses
$60,622,639
Net Income
$4,454,780
Net Assets
$21,743,927
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $65,409,129
> 100%
Investment Income -$137,036
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$194,674
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $110,492
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $24,014
0.0%
Assets/Debt
Total Assets $29,184,596
Total Liabilities $7,440,669
Net Assets $21,743,927
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $100,892 $0 $0
Ted Rail (Chairman/Ret. R) $9,600 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Scott Hansen (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$58,336,430
Expenses
$54,305,386
Net Income
$4,031,044
Net Assets
$17,289,147
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $58,312,228
100.0%
Investment Income $24,202
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $117,686
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $12,382
0.0%
Assets/Debt
Total Assets $22,397,546
Total Liabilities $5,108,399
Net Assets $17,289,147
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $108,086 $0 $0
Ted Rail (Chairman/Ret. R) $9,600 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Scott Hansen (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$53,979,177
Expenses
$46,846,489
Net Income
$7,132,688
Net Assets
$12,955,401
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $53,929,014
99.9%
Investment Income $50,163
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $95,431
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $51,273
0.1%
Assets/Debt
Total Assets $18,075,236
Total Liabilities $5,119,835
Net Assets $12,955,401
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $85,031 $0 $0
Ted Rail (Chairman/Ret. R) $10,400 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Scott Hansen (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$48,116,556
Expenses
$41,926,509
Net Income
$6,190,047
Net Assets
$6,318,544
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $48,076,729
99.9%
Investment Income $39,827
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $92,151
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $47,840
0.1%
Assets/Debt
Total Assets $12,008,334
Total Liabilities $5,689,790
Net Assets $6,318,544
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $83,351 $0 $0
Ted Rail (Chairman/Ret. R) $8,800 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Scott Hansen (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$42,878,312
Expenses
$41,189,311
Net Income
$1,689,001
Net Assets
-$2,463,464
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $42,869,786
100.0%
Investment Income $8,526
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $86,787
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $40,420
0.1%
Assets/Debt
Total Assets $4,370,171
Total Liabilities $6,833,635
Net Assets -$2,463,464
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $80,787 $0 $0
Ted Rail (Chairman/Ret. R) $6,000 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Scott Hansen (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$29,930,839
Expenses
$32,143,890
Net Income
-$2,213,051
Net Assets
-$1,113,483
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $29,928,282
100.0%
Investment Income $2,557
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $78,329
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $34,526
0.1%
Assets/Debt
Total Assets $2,499,634
Total Liabilities $3,613,117
Net Assets -$1,113,483
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $78,329 $0 $0
Ted Rail (Chairman/Ret. R) $0 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Scott Hansen (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$21,280,558
Expenses
$22,569,708
Net Income
-$1,289,150
Net Assets
$1,099,568
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $21,276,399
100.0%
Investment Income $4,159
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $76,524
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $32,402
0.1%
Assets/Debt
Total Assets $3,476,389
Total Liabilities $2,376,821
Net Assets $1,099,568
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $76,524 $0 $0
Ted Rail (Chairman/Ret. R) $0 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Ken Snider (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$15,792,833
Expenses
$16,714,449
Net Income
-$921,616
Net Assets
$3,455,819
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $15,788,222
100.0%
Investment Income $4,611
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $77,692
0.5%
Professional Fundraising Fees $0
Other Salaries and Wages $34,120
0.2%
Assets/Debt
Total Assets $4,470,668
Total Liabilities $1,014,849
Net Assets $3,455,819
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $77,692 $0 $0
Ted Rail (Chairman/Ret. R) $0 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Ken Snider (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$16,087,340
Expenses
$15,166,445
Net Income
$920,895
Net Assets
$4,366,126
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $16,082,445
100.0%
Investment Income $4,895
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $73,428
0.5%
Professional Fundraising Fees $0
Other Salaries and Wages $30,677
0.2%
Assets/Debt
Total Assets $4,973,947
Total Liabilities $607,821
Net Assets $4,366,126
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $73,428 $0 $0
Ted Rail (Chairman/Ret. R) $0 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Norm Fiacchi (Trustee) $0 $0 $0
Ken Snider (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$25,668,537
Expenses
$24,088,409
Net Income
$1,580,128
Net Assets
$3,465,043
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $25,649,271
99.9%
Investment Income $4,273
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $14,993
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $72,432
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $29,328
0.1%
Assets/Debt
Total Assets $3,948,590
Total Liabilities $483,547
Net Assets $3,465,043
Compensation
Key Employees and Officers Compensation Related Other
Jennifer S Wisniewski (Program Manager) $72,432 $0 $0
Ted Rail (Chairman/Ret. R) $0 $0 $0
Rod Heivilin (Trustee) $0 $0 $0
Tom Deckers (Trustee) $0 $0 $0
Lane Walthers (Trustee) $0 $0 $0
Bruce Tinsley (Trustee) $0 $0 $0
Ken Snider (Trustee) $0 $0 $0
Tim Lively (Trustee) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$32,243,101
Expenses
$34,288,936
Net Income
-$2,045,835
Net Assets
$1,616,142
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $31,867,066
98.8%
Investment Income $7,210
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $368,825
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $67,081
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $22,084
0.1%
Assets/Debt
Total Assets $2,906,702
Total Liabilities $1,290,560
Net Assets $1,616,142

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$27,467,737
Expenses
$30,473,019
Net Income
-$3,005,282
Net Assets
$3,132,484
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $26,841,883
97.7%
Investment Income -$94,068
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $719,922
2.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $58,517
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $48,160
0.2%
Assets/Debt
Total Assets $4,295,612
Total Liabilities $1,163,128
Net Assets $3,132,484

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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