STRATEGY STUDIO / PUBLIC DATA EXPLORER

MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI (EIN 31-0249290)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-08
IRS object ID
202611599349300136
Schema version
2025v4.0
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)
Return2026-06-08T11:21:07-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611129886PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KELLEY GALLOWAY SMITH GOOLSBY PSCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15086 WOOSTER ROADAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45226ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310249290EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MECHANICAL CONTRACTORS ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMECHBusinessNameControlTxt
Phone5137615110PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17250 POE AVENUE 410AddressLine1Txt
CityDAYTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45414ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVALERIE POPEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5137615110PhoneNum
Signature2026-05-15SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNATHAN BAILEY CPAPreparerPersonNm
PTINP01294853PTIN
Phone5137459204PhoneNum
Preparation2026-06-08PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerBILL FLAUGHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17250 POE AVENUE 410AddressLine1Txt
CityDAYTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45414ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$320,575GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1956FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionPROMOTE TRADE IN THE MECHANICAL CONTRACTING INDUSTRYActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$332,366PYProgramServiceRevenueAmt
CY Program Service Revenue$320,502CYProgramServiceRevenueAmt
PY Investment Income$84PYInvestmentIncomeAmt
CY Investment Income$73CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$332,450PYTotalRevenueAmt
CY Total Revenue$320,575CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$84,809PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$97,039CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$279,248PYOtherExpensesAmt
CY Other Expenses$333,208CYOtherExpensesAmt
PY Total Expenses$364,057PYTotalExpensesAmt
CY Total Expenses$430,247CYTotalExpensesAmt
PY Revenues Less Expenses-$31,607PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$109,672CYRevenuesLessExpensesAmt
Total Assets BOY$421,528TotalAssetsBOYAmt
Total Assets EOY$318,047TotalAssetsEOYAmt
Total Liabilities BOY$23,292TotalLiabilitiesBOYAmt
Total Liabilities EOY$29,483TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$398,236NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$288,564NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROMOTE TRADE IN THE MECHANICAL CONTRACTING INDUSTRYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE PROMOTION OF TRADES IN THE MECHANICAL CONTRACTOR INDUSTRY WAS ACCOMPLISHED.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescDEVELOPMENT OF THE HEATING, PIPING, PLUMBING AND AIR CONDITIONING INDUSTRY - ENTIRE PIPEFITTING INDUSTRY IS BENEFITTED.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescDEVELOPMENT OF THE HEATING, PIPING, PLUMBING AND AIR CONDITIONING INDUSTRYDesc
FieldValueIRS element (for citing)
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
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 PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBILL FLAUGHERPersonNm
Phone5137615110PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17250 POE AVENUE 410AddressLine1Txt
CityDAYTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45414ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BILL FLAUGHER
PRESIDENT1.00Yes (X)$0$0$0
JEFF READ
VICE PRESIDE1.00Yes (X)$0$0$0
REID GEILER
TREASURER1.00Yes (X)$0$0$0
TODD ELLIOTT
DIRECTOR1.00Yes (X)$0$0$0
CHRISTOPHER AYERS
DIRECTOR1.00Yes (X)$0$0$0
CLEM FENNELL IV
DIRECTOR1.00Yes (X)$0$0$0
GARRETT PERKINS
DIRECTOR1.00Yes (X)$0$0$0
DAVE SPAULDING
DIRECTOR1.00Yes (X)$0$0$0
BRANDON PAINTER
DIRECTOR1.00Yes (X)$0$0$0
VALERIE POPE
EXECUTIVE DI1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PIPE FITTING INDUSTRY PROMOTI$282,552$282,552
SMCA/GC FEES$35,750$35,750
MCA DUES$2,200$2,200
FieldValueIRS element (for citing)
Total Program Service Revenue$320,502TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$73TotalRevenueColumnAmt
Related Or Exempt Func Income$73RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$320,575TotalRevenueColumnAmt
Related Or Exempt Func Income$320,575RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$90,223TotalAmt
Program Services$90,223ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$6,816TotalAmt
Program Services$6,816ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$38,426TotalAmt
Program Services$38,426ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$338TotalAmt
Program Services$338ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,600TotalAmt
Program Services$6,600ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,988TotalAmt
Program Services$5,988ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$9,600TotalAmt
Program Services$9,600ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$787TotalAmt
Program Services$787ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$25,411TotalAmt
Program Services$25,411ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,589TotalAmt
Program Services$4,589ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DUES TO MCAA AND MSCA$163,064$163,064
MARKETING - DIGITAL 2060$26,000$26,000
NEGOTIATION EXPENSE$18,013$18,013
FRINGE FUND BOND REIMBURS$16,465$16,465

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$17,927TotalAmt
Program Services$17,927ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$430,247TotalAmt
Program Services$430,247ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$396,320BOYAmt
EOY$286,216EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$25,208BOYAmt
EOY$31,831EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,570LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,570LandBldgEquipAccumDeprecAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$421,528BOYAmt
EOY$318,047EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$23,292BOYAmt
EOY$29,483EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$23,292BOYAmt
EOY$29,483EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$398,236BOYAmt
EOY$288,564EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$398,236BOYAmt
EOY$288,564EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$421,528BOYAmt
EOY$318,047EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$109,672ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$25,570OtherCostOrOtherBasisAmt
Depreciation$25,570DepreciationAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DDEVELOPMENT OF THE HEATING, PIPING, PLUMBING AND AIR CONDITIONING INDUSTRY
FORM 990, PAGE 6, PART VI, LINE 6THE ORGANIZATION HAS MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7ATHE ORGANIZATION HAS MEMBERS THAT ELECT ONE OR MORE OF THE MEMBERS OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 7BDECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11BCOPIES OF FORM 990 WERE PROVIDED TO THE GOVERNING BOARD FOR REVIEW. THE PREPARATION OF THE RETURN WAS OVERSEEN BY VALERIE POPE, EXECUTIVE DIRECTOR.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION IS COMPARED WITH EQUIVALENT JOBS IN THE INDUSTRY. THE BOARD THEN VOTES TO APPROVE ANY SALARY OR BENEFIT INCREASES.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION IS COMPARED WITH EQUIVALENT JOBS IN THE INDUSTRY. THE BOARD THEN VOTES TO APPROVE ANY SALARY OR BENEFIT INCREASES.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CINCINNATI PIPEFITTING INDUSTRYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 KEMPER MEADOW DRIVEAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45240ZIPCd
FieldValueIRS element (for citing)
EIN341109288EIN
Primary ActivitiesPROMOTIONPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section6ExemptCodeSectionTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
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 SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
CINCINNATI PIPEFITTERS INDUSTRY
O
CINCINNATI PIPEFITTERS INDUSTRY
S$282,552