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PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 (EIN 31-0561070)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-07-16
IRS object ID
202111979349300406
Schema version
2020v4.0
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)
Return2021-07-16T08:08:20-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

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 Begin2020-01-01TaxPeriodBeginDt

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
Signature2021-06-11SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRINDAPersonFirstNm
Person LastHOFFMANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL T HAYES CPAPreparerPersonNm
PTINP00193886PTIN
Phone5137459204PhoneNum
Preparation2021-07-15PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$29,062,669GrossReceiptsAmt
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 Employee34TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$24,058,456PYProgramServiceRevenueAmt
CY Program Service Revenue$22,797,629CYProgramServiceRevenueAmt
PY Investment Income$1,494,452PYInvestmentIncomeAmt
CY Investment Income$1,858,669CYInvestmentIncomeAmt
PY Other Revenue$39,409PYOtherRevenueAmt
CY Other Revenue$406,884CYOtherRevenueAmt
PY Total Revenue$25,592,317PYTotalRevenueAmt
CY Total Revenue$25,063,182CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$25,492,273PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$25,471,146CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$340,205PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$875,971CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,611,502PYOtherExpensesAmt
CY Other Expenses$1,514,158CYOtherExpensesAmt
PY Total Expenses$27,443,980PYTotalExpensesAmt
CY Total Expenses$27,861,275CYTotalExpensesAmt
PY Revenues Less Expenses-$1,851,663PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,798,093CYRevenuesLessExpensesAmt
Total Assets BOY$35,568,743TotalAssetsBOYAmt
Total Assets EOY$34,026,289TotalAssetsEOYAmt
Total Liabilities BOY$89,518TotalLiabilitiesBOYAmt
Total Liabilities EOY$69,962TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$35,479,225NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$33,956,327NetAssetsOrFundBalancesEOYAmt
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 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 RequiredYes (true)ScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee34EmployeeCnt
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)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtAverage Hours Per WeekAverageHoursPerWeekRt
BILL FROEHLE
TRUSTEEYes (X)$0$103,463$0
JAMES HARRIS
TRUSTEEYes (X)$0$89,330$048.00
CLIFF JOHNSON
TRUSTEEYes (X)$289$1,882$01.00
THOMAS CHEEK
TRUSTEEYes (X)$1,160$0$01.00
RICHARD DRIEHAUS
TRUSTEEYes (X)$0$0$0
BILL FLAUGHER
TRUSTEEYes (X)$0$0$0
FRANK WERK
TRUSTEEYes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,449TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$194,675TotReportableCompRltdOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ACTIVATE HEALTHCARE
2010 N DAMEN AVE SUITE FCHICAGOIL60647HEALTH MANAGEME$1,102,965
ANTHEM BLUE CROSS & BLUE SHIELD
220 VIRGINIA AVENUEINDIANAPOLISIN46404CLAIMS CONSULTA$717,931
EXPRESS SCRIPTS
1 EXPRESS WAYSAINT LOUISMO63121CLAIMS CONSULTA$203,237
THE SEGAL COMPANY INC
1300 EAST 9TH STREET SUITE 1900CLEVELANDOH441141593CONSULTING$105,521
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACTOR CONTRIBUTIONS$20,093,227$20,093,227
SELF-PAYMENTS FROM RETIRED PA$2,505,277$2,505,277
SELF-PAYMENTS FROM ACTIVE PAR$199,125$199,125
FieldValueIRS element (for citing)
Total Program Service Revenue$22,797,629TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$418,156TotalRevenueColumnAmt
Related Or Exempt Func Income$418,156RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$5,440,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$3,999,487SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,440,513SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,440,513TotalRevenueColumnAmt
Related Or Exempt Func Income$1,440,513RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SHARE OF EXPENSE REIMBURSEMEN$369,889$369,889
OTHER INCOME$36,995$36,995
FieldValueIRS element (for citing)
Other Revenue Total$406,884OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,063,182TotalRevenueColumnAmt
Related Or Exempt Func Income$25,063,182RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$25,471,146TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,449TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$464,708TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$229,056TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$142,820TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$37,938TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$83,496TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

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

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$51,037TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$717,931TotalAmt

Occupancy OccupancyGrp

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

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,601TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$79,669TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CONSULTING & ACTUARY FEES$178,059
COMPUTER SERVICES ISSI$96,706
COMPUTER SERVICES$45,134
POSTAGE$36,630

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$130,947TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$27,861,275TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$187,924BOYAmt
EOY$186,628EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,038,400BOYAmt
EOY$1,049,450EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,837,084BOYAmt
EOY$2,055,527EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$26,209BOYAmt
EOY$15,785EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$703,348BOYAmt
EOY$947,598EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$645,498LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$387,843LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$333,383BOYAmt
EOY$257,655EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$18,626,438BOYAmt
EOY$17,286,243EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$12,730,665BOYAmt
EOY$12,132,619EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$85,292BOYAmt
EOY$94,784EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$35,568,743BOYAmt
EOY$34,026,289EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$89,518BOYAmt
EOY$69,962EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$89,518BOYAmt
EOY$69,962EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$35,479,225BOYAmt
EOY$33,956,327EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,479,225BOYAmt
EOY$33,956,327EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,568,743BOYAmt
EOY$34,026,289EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$2,798,093ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,275,195NetUnrlzdGainsLossesInvstAmt
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

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$645,498OtherCostOrOtherBasisAmt
Depreciation$387,843DepreciationAmt
Book Value$257,655BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$257,655TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCOMMON COLLECTIVE TRUSTSDesc
Book Value$12,132,619BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$12,132,619TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt$25,917,451TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,275,195NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,275,195RevenueNotReportedAmt
Revenue Subtotal$24,642,256RevenueSubtotalAmt
Investment Expenses Not Incld$51,037InvestmentExpensesNotIncldAmt
Other Revenues Not Included$369,889OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$420,926RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$25,063,182TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$27,440,349TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$369,889OtherExpensesIncludedAmt
Expenses Not Reported-$369,889ExpensesNotReportedAmt
Expenses Subtotal$27,810,238ExpensesSubtotalAmt
Investment Expenses Not Incld2$51,037InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$51,037ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$27,861,275TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 4, PART XI, LINE 4BSHARE OF EXPENSE REIMBURSEMENT 369,889
SCHEDULE D, PAGE 4, PART XII, LINE 2DSHARE OF EXPENSE REIMBURSEMENT -369,889

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 -369,889 SHARE OF EXPENSE REIMBURSEMENT 369,889

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 (73 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
ADVANCED FACILITIES INC
4690 SOUTH INTERSTATE DRIVECINCINNATIOH45246311475939CONTRACTOROHN/Afalse
ADVANCED MECHANICAL OF NORTHERN KY
437 RIPPLE RUN ROADVERONAKY41092812647078CONTRACTORKYN/Afalse
ALPHA MECHANICAL SERVICE INC
7200 DISTRIBUTION DRIVELOUISVILLEKY40258CONTRACTORKYN/Afalse
ARTIC HEATING & AC INC
1032 REDBIRD ROADLOVELANDOH45140311002682CONTRACTOROHN/Afalse
B&B MECHANICAL SERVICES INC
2861 SYDNEY AVECINCINNATIOH45225CONTRACTORN/Afalse
BACHMAN'S INC
4058 CLOUGH WOODS DRIVEBATAVIAOH45103310580562CONTRACTOROHN/Afalse
BMWC CONSTRUCTORS INC
1740 WEST MICHIGAN STINDIANAPOLISIN46222CONTRACTORINN/Afalse
BOWEN ENGINEERING CORPORATION
10315 ALLISONVILLE ROADFISHERSIN46038CONTRACTORINN/Afalse
C&D MECHANICAL INC
7600 PRODUCTION DRIVECINCINNATIOH45237311099535CONTRACTOROHN/Afalse
CARRIER CORPORATION
CARRIER PARKWAY BUILDING TR5SYRACUSENY13221060991716CONTRACTORNYN/Afalse
CR MEYER & SONS
2516 GLADE STREETMUSKEGON HEIGHTSMI49444CONTRACTORMIN/Afalse
CSS MECHANICAL
PO BOX 43621LOUISVILLEKY40253CONTRACTORKYN/Afalse
DAIKIN APPLIED AMERICAS
13600 INDUSTRIAL PARK BOULEVARDPLYMOUTHMN55441410404230CONTRACTORMNN/Afalse
DEBRA-KUEMPEL
3976 SOUTHERN AVENUECINCINNATIOH45227131615931CONTRACTOROHN/Afalse
DRIEKAST PIPING CORPORATION
11290 SEBRING DRIVECINCINNATIOH45240311202047CONTRACTOROHN/Afalse
EAGLE MECHANICAL
4042 W 71ST STREET SUITE AINDIANAPOLISIN46268351944274CONTRACTORINfalseNA
ELITE MECHANICAL SERVICES
301 9TH AVEDAYTONKY41074CONTRACTORKYN/Afalse
ENERFAB INC
4955 SPRING GROVE AVENUECINCINNATIOH45232CONTRACTOROHN/Afalse
FLUOR CONSTRUCTION INT'L INC
352 HALTON RDGREENVILLESC29607CONTRACTORSCN/Afalse
FRYE MECHANICAL INC
1500 HUMPRHEY AVEDAYTONOH45410CONTRACTOROHN/Afalse
GARRETT MECHANICAL MAINTENANCE INC
11159 LAKEVIEW DRIVEUNIONKY41091202103694CONTRACTORKYN/Afalse
GRAYCOR INDUSTRIAL CONSTRUCTION INC
2 MID AMERICA PLAZA SUITE 400OAKBROOK TERRACEIL60181360898220CONTRACTORILN/Afalse
H&J PIPING LLC
7729 ZION HILL ROADCLEVESOH45002811208048CONTRACTOROHN/Afalse
HATTENBACH COMPANY
5309 HAMILTON AVENUECLEVELANDOH44114341057238CONTRACTOROHfalseNA
HENN PLUMBING
8793 WUEST ROADCINCINNATIOH45251061644296CONTRACTOROHN/Afalse
HMC SERVICE COMPANY
6909 ENTERPRISE DRLOUISVILLEKY40214CONTRACTORN/Afalse
HOLLAND & HOLLAND
5033 WINTON ROADCINCINNATIOH45232311137412CONTRACTOROHN/Afalse
HUDSON PIPING INC
836 WALNUT STREETDAYTONKY41074611286456CONTRACTORKYN/Afalse
ICON MECHANICAL
1616 CLEVELAND BLVDGRANITE CITYIL62040371339546CONTRACTORILfalseNA
INTEGRATED ELECTRICAL SOLUTIONS
5789 STATE ROADHAMILTONOH45013CONTRACTOROHN/Afalse
J&H MECHANICAL CONTRACTORS INC
669 BAUER ROADSOMERVILLEOH45064311402329CONTRACTOROHN/Afalse
JETT'S SPECIALITY CONTRACTING LLC
660 CHESTER HACK DRIVEPADUCAHKY42003462190577CONTRACTORKYN/Afalse
JOHN E CARRIGAN PLUMBING CO
48 WEST MCMICKEN AVENUECINCINNATIOH45202310948860CONTRACTOROHN/Afalse
JOHNSON CONTROLS INC
507 EAST MICHIGAN STREETMILWAUKEEWI53201390380010CONTRACTORWIN/Afalse
JOS HONHORST CO
1050 DALTON AVENUECINCINNATIOH45203311122663CONTRACTOROHN/Afalse
KCR MECHANICAL SERVICES INC
4952 WINTON ROAD SUITE CFAIRFIELDOH45014311434251CONTRACTOROHN/Afalse
KELLEY & CARPENTER INC
507 MAPLE AVENUEHAMILTONOH45011310679587CONTRACTOROHN/Afalse
KENNEDY TANK & MANUFACTURING INC
833 E SUMNER AVENUEINDIANAPOLISIN46227CONTRACTORINN/Afalse
LOCAL 392 FEDERAL CREDIT UNION
1228 CENTRAL PARKWAY ROOM 108CINCINNATIOH45202311050119CREDIT UNIOHN/Afalse
M&M MECHANICAL INC
145 CHESAPEAKE AVENUEFORT THOMASKY41075611298607CONTRACTORKYN/Afalse
MAGNUM MANAGEMENTKINGS ISLAND
1 CEDAR POINT DRIVESANDUSKYOH44870061346301CONTRACTOROHN/Afalse
MAZZA MECHANICAL SERVICES INC
430 NORTH 7TH STREETOLEANNY14760160905210CONTRACTORNYfalseNA
MCGRAWKOKOSING INC
101 CLARK BOULEVARDMIDDLETOWNOH45044311355207CONTRACTOROHN/Afalse
MECHANICAL INDUSTRIAL CONTRACTORS
11863 SOLZAM ROADCINCINNATIOH45249311072314CONTRACTOROHN/Afalse
NELSON STARK INC
7685 FIELDS ERTEL ROADCINCINNATIOH45241311381696CONTRACTOROHN/Afalse
NORTHERN KENTUCKY HEATING AND COOLI
512 WALKER COURTWALTONKY41094CONTRACTORKYN/Afalse
PCI
1421 QUEEN CITY AVENUECINCINNATIOH45214CONTRACTOROHN/Afalse
PECK HANNAFORD & BRIGGS CO
4670 CHESTER AVENUECINCINNATIOH45232310655823CONTRACTOROHN/Afalse
PECK HANNAFORD & BRIGGS SERVICE
4673 SPRING GROVE AVENUECINCINNATIOH45232310974318CONTRACTOROHN/Afalse
PLAS PLUMBING CO INC
8805 LANCASTER AVENUECINCINNATIOH45242310682382CONTRACTOROHN/Afalse
PROGRESSIVE PLUMBING CO
531 HANOVER STREETHAMILTONOH45012311133091CONTRACTOROHN/Afalse
PRO SERVICES INC
8132 MERCHANT PLACEPORTAGEMI49002383637535CONTRACTORMIfalseNA
QUEEN CITY MECHANICAL INC
1950 WAYCROSS ROADCINCINNATIOH45240311367100CONTRACTOROHN/Afalse
R KELLY INC
7645 PRODUCTION DRIVECINCINNATIOH45237311201737CONTRACTOROHN/Afalse
RQ BACHMAN HVACR LLC
2190 CANDLEMAKER DRCINCINNATIOH45244CONTRACTOROHN/Afalse
REICK GROUP
5245 WADSWORTH RDVANDALIAOH45377CONTRACTOROHN/Afalse
REILLY PLUMBING CO
5617 MUDDY CREEK ROADCINCINNATIOH45238311296083CONTRACTOROHN/Afalse
RYAN & ASSOCIATES
10955 160TH STREETDAVENPORTIA52804420889949CONTRACTORIAfalseNA
SCHMIDT PLUMBING CO
1599 GRANDVIEW ROADALEXANDRIAKY41001611035638CONTRACTORKYN/Afalse
SIEMENS BUILDING TECHNOLOGIES
1310 KEMPER MEADOW DRIVE SUITE 500CINCINNATIOH45240132762488CONTRACTOROHN/Afalse
SLONE PLUMBING
2558 SPRINGMILL PLACEBURLINGTONKY41004203977545CONTRACTORKYfalseNA
TJ DYER CO
5240 LESTER ROADCINCINNATIOH45213310521259CONTRACTOROHN/Afalse
TJ DYER SERVICE
5240 LESTER ROADCINCINNATIOH45213310521259CONTRACTOROHN/Afalse
THE GEILER COMPANY
6561 GLENWAY AVENUECINCINNATIOH45211310570189CONTRACTOROHN/Afalse
TMI CONTRACTORS
423 W WYOMING AVENUECINCINNATIOH45215351469812CONTRACCTOOHfalseNA
TRITON SERVICES INC
8162 DUKE BOULEVARDMASONOH45040753093886CONTRACTOROHN/Afalse
VEC INC
977 TIBBETTS WICK ROADGIRARDOH44420340964844CONTRACTOROHfalseNA
VELOCITY PIPING
105 CONSTRUCTION BOULEVARDFAIRFIELDOH45014161697774CONTRACTOROHN/Afalse
VOLKER & ASSOCIATES INC
10175 HARRISON AVEHARRISONOH45030CONTRACTOROHN/Afalse
WAGNER-MEINERT INC
7617 FREEDOM WAYFT WAYNEIN46818CONTRACTORN/Afalse
WATKINS MECHANICAL
10 PARKER DRIVESPRINGBOROOH45066311544441CONTRACTOROHN/Afalse
YANDLE TUBES LLC
1321 SUMMER STREETNEWBERRYSC29108CONTRACTORSCN/Afalse
ZINS PLUMBING
3827 SPRING GROVE AVENUECINCINNATIOH45223311156687CONTRACTOROHN/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 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$102,147ACCRUAL
PPF & MES SUB
Q$74,722ACCRUAL
PPF & MES INVESTMENT TRUST
K$38,448ACCRUAL
PPF & MES PENSION
O$88,266ACCRUAL
PPF & MES SUB
O$69,242ACCRUAL
PPF & MES SUPPLEMENTAL RETIREMENT
Q$19,267ACCRUAL
PPF & MES SUPPLEMENTAL RETIREMENT
O$16,245ACCRUAL