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PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 (EIN 31-0561070)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-09-22
IRS object ID
202332659349301018
Schema version
2022v5.0
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)
Return2023-09-22T11:55:29-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310561070EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PIPEFITTERS UNION HEALTH & WELFAREBusinessNameLine1Txt
Business Name Line2FUND LOCAL 392BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPIPEBusinessNameControlTxt
Phone5132410444PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAY ROOM 100AddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRINDA HOFFMANPersonNm
Person TitlePLAN ADMINISTRATORPersonTitleTxt
Phone5132410444PhoneNum
Signature2023-09-15SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRINDAPersonFirstNm
Person LastHOFFMANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL T HAYES CPAPreparerPersonNm
PTINP00193886PTIN
Phone5137459204PhoneNum
Preparation2023-09-22PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES HARRISPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAYAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$35,562,658GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressLOCAL392.COMWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1952FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee25TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$25,311,132PYProgramServiceRevenueAmt
CY Program Service Revenue$30,297,251CYProgramServiceRevenueAmt
PY Investment Income$4,714,299PYInvestmentIncomeAmt
CY Investment Income$457,639CYInvestmentIncomeAmt
PY Other Revenue$374,451PYOtherRevenueAmt
CY Other Revenue$1,450,369CYOtherRevenueAmt
PY Total Revenue$30,399,882PYTotalRevenueAmt
CY Total Revenue$32,205,259CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$32,192,893PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$27,418,042CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$925,696PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$898,525CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,444,592PYOtherExpensesAmt
CY Other Expenses$1,491,890CYOtherExpensesAmt
PY Total Expenses$34,563,181PYTotalExpensesAmt
CY Total Expenses$29,808,457CYTotalExpensesAmt
PY Revenues Less Expenses-$4,163,299PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,396,802CYRevenuesLessExpensesAmt
Total Assets BOY$27,447,276TotalAssetsBOYAmt
Total Assets EOY$27,110,412TotalAssetsEOYAmt
Total Liabilities BOY$129,574TotalLiabilitiesBOYAmt
Total Liabilities EOY$276,273TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$27,317,702NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$26,834,139NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.Desc
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 SecYes (true)ReportInvestmentsOtherSecInd
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 RequiredYes (true)ScheduleJRequiredInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document22IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee25EmployeeCnt
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
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 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)
PersonRINDA HOFFMANPersonNm
Phone5132410444PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAYAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES HARRIS
TRUSTEE1.0048.00Yes (X)$0$96,352$84,194
AL WILKERSON
TRUSTEE1.00Yes (X)$2,327$0$0
THOMAS CHEEK
TRUSTEE1.000.00Yes (X)$1,831$0$0
BILL FLAUGHER
TRUSTEE1.00Yes (X)$0$0$0
JASON KAHLIG
TRUSTEE1.000.00Yes (X)$0$0$0
CHAD RAMEY
TRUSTEE1.00Yes (X)$0$0$0
FRANK WERK
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$4,158TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$96,352TotReportableCompRltdOrgAmt
Total Other Compensation$84,194TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ACTIVATE HEALTHCARE
2010 N DAMEN AVE SUITE FCHICAGOIL60647HEALTH MANAGEME$1,038,466
ANTHEM BLUE CROSS & BLUE SHIELD
220 VIRGINIA AVENUEINDIANAPOLISIN46404CLAIMS CONSULTA$722,938
EXPRESS SCRIPTS
1 EXPRESS WAYSAINT LOUISMO63121CLAIMS CONSULTA$284,050
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACTOR CONTRIBUTIONS$27,886,856$27,886,856
SELF-PAYMENTS FROM RETIRED PA$2,301,176$2,301,176
SELF-PAYMENTS FROM ACTIVE PAR$109,219$109,219
FieldValueIRS element (for citing)
Total Program Service Revenue$30,297,251TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$205,038TotalRevenueColumnAmt
Related Or Exempt Func Income$205,038RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$3,610,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$3,357,399SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$252,601SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$252,601TotalRevenueColumnAmt
Related Or Exempt Func Income$252,601RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER INCOME$1,082,830$1,082,830
SHARE OF EXPENSE REIMBURSEMEN$367,539$367,539
FieldValueIRS element (for citing)
Other Revenue Total$1,450,369OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,205,259TotalRevenueColumnAmt
Related Or Exempt Func Income$32,205,259RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$27,418,042TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$4,158TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$465,166TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$222,781TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$166,046TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$40,374TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$71,333TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$52,500TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$36,615TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$722,938TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$38,448TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$18,350TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$70,583TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CONSULTING & ACTUARY FEES$165,827
COMPUTER SERVICES ISSI$110,229
FIDUCIARY, ERISA & GENERA$37,753
POSTAGE$37,327

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$129,987TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$29,808,457TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$188,760BOYAmt
EOY$138,704EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$772,702BOYAmt
EOY$2,926,337EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,504,979BOYAmt
EOY$2,754,085EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$860,693BOYAmt
EOY$712,004EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$642,252LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$531,794LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$181,040BOYAmt
EOY$110,458EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$12,249,339BOYAmt
EOY$11,483,615EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$10,595,235BOYAmt
EOY$8,886,099EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$94,528BOYAmt
EOY$99,110EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$27,447,276BOYAmt
EOY$27,110,412EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$129,574BOYAmt
EOY$276,273EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$129,574BOYAmt
EOY$276,273EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$27,317,702BOYAmt
EOY$26,834,139EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$27,317,702BOYAmt
EOY$26,834,139EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$27,447,276BOYAmt
EOY$27,110,412EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$2,396,802ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$2,880,365NetUnrlzdGainsLossesInvstAmt
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
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$642,252OtherCostOrOtherBasisAmt
Depreciation$531,794DepreciationAmt
Book Value$110,458BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$110,458TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCOMMON COLLECTIVE TRUSTSDesc
Book Value$8,886,099BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$8,886,099TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt$28,920,740TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$2,880,365NetUnrealizedGainsInvstAmt
Revenue Not Reported-$2,880,365RevenueNotReportedAmt
Revenue Subtotal$31,801,105RevenueSubtotalAmt
Investment Expenses Not Incld$36,615InvestmentExpensesNotIncldAmt
Other Revenues Not Included$367,539OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$404,154RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$32,205,259TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$29,404,303TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$367,539OtherExpensesIncludedAmt
Expenses Not Reported-$367,539ExpensesNotReportedAmt
Expenses Subtotal$29,771,842ExpensesSubtotalAmt
Investment Expenses Not Incld2$36,615InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$36,615ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$29,808,457TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 4, PART XI, LINE 4BSHARE OF EXPENSE REIMBURSEMENT 367,539
SCHEDULE D, PAGE 4, PART XII, LINE 2DSHARE OF EXPENSE REIMBURSEMENT -367,539

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJAMES HARRISPersonNm
TitleTRUSTEETitleTxt
Compensation Based On Rltd Orgs$96,352CompensationBasedOnRltdOrgsAmt
Nontaxable Benefits Rltd Orgs$84,194NontaxableBenefitsRltdOrgsAmt
Total Compensation Rltd Orgs$180,546TotalCompensationRltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.
FORM 990, PAGE 2, PART III, LINE 4DTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.
FORM 990, PAGE 6, PART VI, LINE 7ATWO OF THE SIX MEMBERS OF THE GOVERNING BODY ARE ELECTED EVERY THREE YEARS BY THE MEMBERS OF LOCAL UNION NO 392. A THIRD TRUSTEE IS APPOINTED BY THE BUSINESS MANAGER FROM THE FULL TIME OFFICERS. ALL UNION MEMBERS ARE PARTICIPANTS IN THE PLAN. THE OTHER THREE MEMBERS OF THE GOVERNING BOARD ARE APPOINTED BY THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 WAS REVIEWED BY THE ORGANIZATION'S GOVERNING BODY AT THE BOARD OF TRUSTEES MEETING.
FORM 990, PAGE 6, PART VI, LINE 15AEACH YEAR THE TRUSTEES REVIEW THE COMPENSATION OF THE PLAN ADMINISTRATOR.
FORM 990, PAGE 6, PART VI, LINE 15BEACH YEAR THE TRUSTEES REVIEW THE COMPENSATION OF THE OFFICE STAFF. UNION TRUSTEES EXCEPT FOR UNION OFFICERS ARE COMPENSATED FOR LOST TIME WAGES AT THE RATE ESTABLISHED IN THE COLLECTIVE BARGAINING AGREEMENT.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. THE ORGANIZATION DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY.
FORM 990, PART XI, LINE 9SHARE OF EXPENSE REIMBURSEMENT -367,539 SHARE OF EXPENSE REIMBURSEMENT 367,539

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndBusiness Name Line2DisregardedEntityName/BusinessNameLine2TxtPublic Charity StatusPublicCharityStatusTxt
INVESTMENT TRUST LOCAL 392
1228 CENTRAL PARKWAYCINCINNATIOH45202237166422LEASEOH501 C5NAfalse
PLUMBERS PIPE FITTERS & MES
1228 CENTRAL PARKWAYCINCINNATIOH45202310727369EXPENSESOH501 C9NAfalseLOCAL UNION 392 SUB FUND
PLUMBERS PIPE FITTERS & MES
1228 CENTRAL PARKWAYCINCINNATIOH45202310655223EXPENSESOH401NAfalseLOCAL UNION 392 PENSION FUND
PLUMBERS PIPE FITTERS & MES
1300 CENTURY CIRCLE NORTHSPRINGDALEOH45246310619811SCHOOLOH501 C3NAfalseLOCAL UNION 392 EDUCATION FUND2
MECHANICAL CONTRACTORS ASSOCIATION
1579 SUMMIT ROADCINCINNATIOH45237310249290ASSOCIATIOOH501 C6NAfalse
PLUMBERS PIPE FITTERS & MES
1228 CENTRAL PARKWAYCINCINNATIOH45202310474230UNIONOH501 C5NAfalseLOCAL UNION NO 392
PLUMBERS PIPE FITTERS & MES
1228 CENTRAL PARKWAYCINCINNATIOH45202842587991EXPENSESOH501C9NAfalseLOCAL UNION 392 SUPPLEMENT RETIREME
OHIO STATE ASSOCIATION OF PLUMBERS
947 GOODALE BLVDCOLUMBUSOH43212340707601RECIPROCITOH501CC5NAfalse

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (65 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
AC&R SPECIALISTS
425 PERRY STREETSIOUX CITYIA51103421064284CONTRACTORN/Afalse
ADVANCED FACILITIES INC
4690 SOUTH INTERSTATE DRIVECINCINNATIOH45246311475939CONTRACTORN/AfalseOH
ADVANCED MECHANICAL OF NORTHERN KY
437 RIPPLE RUN ROADVERONAKY41092812647078CONTRACTORN/AfalseKY
ALPHA MECHANICAL SERVICE INC
7200 DISTRIBUTION DRIVELOUISVILLEKY40258CONTRACTORN/AfalseKY
ARTIC HEATING & AC INC
1032 REDBIRD ROADLOVELANDOH45140311002682CONTRACTORN/AfalseOH
B&B MECHANICAL SERVICES INC
2861 SYDNEY AVECINCINNATIOH45225CONTRACTORN/Afalse
BACHMAN'S INC
4058 CLOUGH WOODS DRIVEBATAVIAOH45103310580562CONTRACTORN/AfalseOH
BMWC CONSTRUCTORS INC
1740 WEST MICHIGAN STINDIANAPOLISIN46222CONTRACTORN/AfalseIN
BOWEN ENGINEERING CORPORATION
10315 ALLISONVILLE ROADFISHERSIN46038CONTRACTORN/AfalseIN
C&D MECHANICAL INC
7600 PRODUCTION DRIVECINCINNATIOH45237311099535CONTRACTORN/AfalseOH
CARRIER CORPORATION
CARRIER PARKWAY BUILDING TR5SYRACUSENY13221060991716CONTRACTORN/AfalseNY
CLIMATE PROS
5309 HAMILTON AVENUECLEVELANDOH44114550914273CONTRACTORN/Afalse
CR MEYER & SONS
2516 GLADE STREETMUSKEGON HEIGHTSMI49444CONTRACTORN/AfalseMI
DAIKIN APPLIED AMERICAS
13600 INDUSTRIAL PARK BOULEVARDPLYMOUTHMN55441410404230CONTRACTORN/AfalseMN
DAY & ZIMMERMANN
1500 SPRING GARDEN STREETPHILADELPHIAPA19130CONTRACTORN/AfalsePA
DEBRA-KUEMPEL
3976 SOUTHERN AVENUECINCINNATIOH45227131615931CONTRACTORN/AfalseOH
DRIEKAST PIPING CORPORATION
11290 SEBRING DRIVECINCINNATIOH45240311202047CONTRACTORN/AfalseOH
EAGLE MECHANICAL
4042 W 71ST STREET SUITE AINDIANAPOLISIN46268351944274CONTRACTORfalseINNA
ELITAIRE LLC
11325 REED HARTMAN HWY STE 100CINCINNATIOH45241853531629CONTRACTORN/Afalse
ELITE MECHANICAL SERVICES
301 9TH AVEDAYTONKY41074CONTRACTORN/AfalseKY
ENERFAB INC
4955 SPRING GROVE AVENUECINCINNATIOH45232CONTRACTORN/AfalseOH
FLUOR CONSTRUCTION INT'L INC
352 HALTON RDGREENVILLESC29607CONTRACTORN/AfalseSC
GARRETT MECHANICAL MAINTENANCE INC
11159 LAKEVIEW DRIVEUNIONKY41091202103694CONTRACTORN/AfalseKY
GRAYCOR INDUSTRIAL CONSTRUCTION INC
2 MID AMERICA PLAZA SUITE 400OAKBROOK TERRACEIL60181360898220CONTRACTORN/AfalseIL
H&J PIPING LLC
7729 ZION HILL ROADCLEVESOH45002811208048CONTRACTORN/AfalseOH
HENN PLUMBING
8793 WUEST ROADCINCINNATIOH45251061644296CONTRACTORN/AfalseOH
HOLLAND & HOLLAND
5033 WINTON ROADCINCINNATIOH45232311137412CONTRACTORN/AfalseOH
HUDSON PIPING INC
836 WALNUT STREETDAYTONKY41074611286456CONTRACTORN/AfalseKY
INFINITY DESIGN & CONSTRUCTION
11605 SHELBYVILLE RDLOUISVILLEKY40243462763670CONTRACTORN/Afalse
INTEGRATED ELECTRICAL SOLUTIONS
5789 STATE ROADHAMILTONOH45013CONTRACTORN/AfalseOH
J&H MECHANICAL CONTRACTORS INC
669 BAUER ROADSOMERVILLEOH45064311402329CONTRACTORN/AfalseOH
JERGENS PIPING CORPORATION
21030 M60MENDONMI49072382480783CONTRACTORN/Afalse
JETT'S SPECIALITY CONTRACTING LLC
660 CHESTER HACK DRIVEPADUCAHKY42003462190577CONTRACTORN/AfalseKY
JOHN E CARRIGAN PLUMBING CO
48 WEST MCMICKEN AVENUECINCINNATIOH45202310948860CONTRACTORN/AfalseOH
JOHNSON CONTROLS INC
507 EAST MICHIGAN STREETMILWAUKEEWI53201390380010CONTRACTORN/AfalseWI
JOS HONHORST CO
1050 DALTON AVENUECINCINNATIOH45203311122663CONTRACTORN/AfalseOH
KCR MECHANICAL SERVICES INC
4952 WINTON ROAD SUITE CFAIRFIELDOH45014311434251CONTRACTORN/AfalseOH
KELLEY & CARPENTER INC
507 MAPLE AVENUEHAMILTONOH45011310679587CONTRACTORN/AfalseOH
LOCAL 392 FEDERAL CREDIT UNION
1228 CENTRAL PARKWAY ROOM 108CINCINNATIOH45202311050119CREDIT UNIN/AfalseOH
M&M MECHANICAL INC
145 CHESAPEAKE AVENUEFORT THOMASKY41075611298607CONTRACTORN/AfalseKY
MAGNUM MANAGEMENTKINGS ISLAND
1 CEDAR POINT DRIVESANDUSKYOH44870061346301CONTRACTORN/AfalseOH
MAZZA MECHANICAL SERVICES INC
3651 CALIFORNIA ROADORCHARD PARKNY14127CONTRACTORN/AfalseNY
MCGRAWKOKOSING INC
101 CLARK BOULEVARDMIDDLETOWNOH45044311355207CONTRACTORN/AfalseOH
MECHANICAL INDUSTRIAL CONTRACTORS
11863 SOLZAM ROADCINCINNATIOH45249311072314CONTRACTORN/AfalseOH
NELSON STARK INC
7685 FIELDS ERTEL ROADCINCINNATIOH45241311381696CONTRACTORN/AfalseOH
PCI
1421 QUEEN CITY AVENUECINCINNATIOH45214CONTRACTORN/AfalseOH
PECK HANNAFORD & BRIGGS CO
4670 CHESTER AVENUECINCINNATIOH45232310655823CONTRACTORN/AfalseOH
PECK HANNAFORD & BRIGGS SERVICE
4673 SPRING GROVE AVENUECINCINNATIOH45232310974318CONTRACTORN/AfalseOH
PROGRESSIVE PLUMBING CO
531 HANOVER STREETHAMILTONOH45012311133091CONTRACTORN/AfalseOH
QUEEN CITY MECHANICAL INC
1950 WAYCROSS ROADCINCINNATIOH45240311367100CONTRACTORN/AfalseOH
R KELLY INC
7645 PRODUCTION DRIVECINCINNATIOH45237311201737CONTRACTORN/AfalseOH
RQ BACHMAN HVACR LLC
2190 CANDLEMAKER DRCINCINNATIOH45244CONTRACTORN/AfalseOH
REILLY PLUMBING CO
5617 MUDDY CREEK ROADCINCINNATIOH45238311296083CONTRACTORN/AfalseOH
RIECK GROUP
5245 WADSWORTH RDVANDALIAOH45377CONTRACTORN/AfalseOH
SCHMIDT PLUMBING CO
1599 GRANDVIEW ROADALEXANDRIAKY41001611035638CONTRACTORN/AfalseKY
SIEMENS BUILDING TECHNOLOGIES
1310 KEMPER MEADOW DRIVE SUITE 500CINCINNATIOH45240132762488CONTRACTORN/AfalseOH
SLONE PLUMBING
2558 SPRINGMILL PLACEBURLINGTONKY41004203977545CONTRACTORfalseKYNA
SUNNY DAY MECHANICAL
6615 MIAMI AVECINCINNATIOH45243853473261CONTRACTORN/Afalse
TJ DYER CO
5240 LESTER ROADCINCINNATIOH45213310521259CONTRACTORN/AfalseOH
TECHWEST SERVICES
107 MEADOW DRIVEEVANSTONWY82930208307501CONTRACTORN/Afalse
THE GEILER COMPANY
6561 GLENWAY AVENUECINCINNATIOH45211310570189CONTRACTORN/AfalseOH
TRITON SERVICES INC
8162 DUKE BOULEVARDMASONOH45040753093886CONTRACTORN/AfalseOH
WAGNER-MEINERT INC
7617 FREEDOM WAYFT WAYNEIN46818CONTRACTORN/Afalse
WARNER MECHANICAL CORP
1609 DICKINSON STFREMONTOH43420CONTRACTORN/AfalseOH
ZINS PLUMBING
3827 SPRING GROVE AVENUECINCINNATIOH45223311156687CONTRACTORN/AfalseOH
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 OrgYes (true)RentalOfFcltsFromOthOrgInd
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 OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (7 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
PPF & MES PENSION
Q$105,297ACCRUAL
PPF & MES SUB
Q$58,747ACCRUAL
PPF & MES INVESTMENT TRUST
K$38,448ACCRUAL
PPF & MES PENSION
O$93,752ACCRUAL
PPF & MES SUB
O$50,657ACCRUAL
PPF & MES SUPPLEMENTAL RETIREMENT
Q$31,284ACCRUAL
PPF & MES SUPPLEMENTAL RETIREMENT
O$27,801ACCRUAL