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PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 (EIN 31-0561070)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-07-29
IRS object ID
201922109349301307
Schema version
2018v3.1
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)
Return2019-07-29T14:05:49-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

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 Begin2018-01-01TaxPeriodBeginDt

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
Signature2019-07-18SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL T HAYES CPAPreparerPersonNm
PTINP00193886PTIN
Phone5137459204PhoneNum
Preparation2019-07-22PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address69.61.202.178IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-07-29IPDt
IP Tm14:05:49IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdFFF0260E259A83D53484D94F1F66C03A281EC194AtSubmissionCreationDeviceId
At Submission Filing Device Id71A28C3B726F4AE3A95BC796C97A15C149C74E14AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBILL FROEHLEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAYAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$38,403,769GrossReceiptsAmt
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 Employee42TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$22,518,890PYProgramServiceRevenueAmt
CY Program Service Revenue$23,349,303CYProgramServiceRevenueAmt
PY Investment Income$1,287,276PYInvestmentIncomeAmt
CY Investment Income$936,582CYInvestmentIncomeAmt
PY Other Revenue$1,602,325PYOtherRevenueAmt
CY Other Revenue$19,345CYOtherRevenueAmt
PY Total Revenue$25,408,491PYTotalRevenueAmt
CY Total Revenue$24,305,230CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$21,843,152PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$27,036,772CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$333,906PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$302,181CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,370,059PYOtherExpensesAmt
CY Other Expenses$1,421,975CYOtherExpensesAmt
PY Total Expenses$23,547,117PYTotalExpensesAmt
CY Total Expenses$28,760,928CYTotalExpensesAmt
PY Revenues Less Expenses$1,861,374PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$4,455,698CYRevenuesLessExpensesAmt
Total Assets BOY$40,588,794TotalAssetsBOYAmt
Total Assets EOY$35,084,018TotalAssetsEOYAmt
Total Liabilities BOY$319,249TotalLiabilitiesBOYAmt
Total Liabilities EOY$385,778TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$40,269,545NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$34,698,240NetAssetsOrFundBalancesEOYAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document53IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee42EmployeeCnt
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 (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BILL FROEHLE
TRUSTEE1.0048.00Yes (X)$0$83,381$0
CLIFF JOHNSON
TRUSTEE1.000.25Yes (X)$342$2,466$0
THOMAS CHEEK
TRUSTEE1.00Yes (X)$0$0$0
FRANK WERK
TRUSTEE1.00Yes (X)$0$0$0
BILL FLAUGHER
TRUSTEE1.00Yes (X)$0$0$0
RICHARD DRIEHAUS
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$342TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$85,847TotReportableCompRltdOrgAmt
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$1,381,714
ANTHEM BLUE CROSS & BLUE SHIELD
220 VIRGINIA AVENUEINDIANAPOLISIN46404CLAIMS CONSULTA$666,272
EXPRESS SCRIPTS
1 EXPRESS WAYSAINT LOUISMO63121CLAIMS CONSULTA$131,520
JOHNSON & KROL LLC
300 SOUTH WACKER DRIVE SUITE 1050CHICAGOIL60606ATTORNEY$100,981
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACTOR CONTRIBUTIONS$20,677,926$20,677,926
SELF-PAYMENTS FROM RETIRED PA$2,622,034$2,622,034
SELF-PAYMENTS FROM ACTIVE PAR$49,343$49,343
FieldValueIRS element (for citing)
Total Program Service Revenue$23,349,303TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$439,628TotalRevenueColumnAmt
Related Or Exempt Func Income$439,628RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$14,595,493SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$14,098,539SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$496,954SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$496,954TotalRevenueColumnAmt
Related Or Exempt Func Income$496,954RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Total Revenue Column$19,345TotalRevenueColumnAmt
Related Or Exempt Func Income$19,345RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$19,345OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,305,230TotalRevenueColumnAmt
Related Or Exempt Func Income$24,305,230RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$27,036,772TotalAmt
Program Services$27,036,772ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$342TotalAmt
Program Services$342ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$268,510TotalAmt
Program Services$268,510ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$33,329TotalAmt
Program Services$33,329ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$100,981TotalAmt
Program Services$100,981ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$73,590TotalAmt
Program Services$73,590ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$54,132TotalAmt
Program Services$54,132ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$693,497TotalAmt
Program Services$693,497ProgramServicesAmt

Occupancy OccupancyGrp

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

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$12,626TotalAmt
Program Services$12,626ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$75,355TotalAmt
Program Services$75,355ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CONSULTING & ACTUARY FEES$131,485$131,485
COMPUTER SERVICES ISSI$89,218$89,218
POSTAGE$37,626$37,626
PRINTING$27,708$27,708

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$87,309TotalAmt
Program Services$87,309ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$28,760,928TotalAmt
Program Services$28,760,928ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$893,356BOYAmt
EOY$588,238EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$12,153BOYAmt
EOY$11,376EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$525,182BOYAmt
EOY$601,286EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$692,480LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$278,660LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$481,514BOYAmt
EOY$413,820EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$22,883,675BOYAmt
EOY$17,970,407EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$13,623,029BOYAmt
EOY$13,319,411EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,169,885BOYAmt
EOY$2,179,480EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$40,588,794BOYAmt
EOY$35,084,018EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$319,249BOYAmt
EOY$385,778EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$319,249BOYAmt
EOY$385,778EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$40,269,545BOYAmt
EOY$34,698,240EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$40,269,545BOYAmt
EOY$34,698,240EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$40,588,794BOYAmt
EOY$35,084,018EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$4,455,698ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,115,607NetUnrlzdGainsLossesInvstAmt
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$692,480OtherCostOrOtherBasisAmt
Depreciation$278,660DepreciationAmt
Book Value$413,820BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$413,820TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCOMMON COLLECTIVE TRUSTSDesc
Book Value$13,319,411BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$13,319,411TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDescBook ValueBookValueAmt
CONTRACTOR CONTRIBUTIONS RECEIVABLE$2,034,948
RECIRPOCITY CONTRIBUTIONS RECEIVABLE$98,337
RECEIVABLE FROM PENSION PLAN$28,917
RECEIVABLE FROM SUB PLAN$16,398
ACCRUED INTEREST RECEIVABLE$880
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,179,480TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt$23,135,491TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$1,115,607NetUnrealizedGainsInvstAmt
Revenue Not Reported-$1,115,607RevenueNotReportedAmt
Revenue Subtotal$24,251,098RevenueSubtotalAmt
Investment Expenses Not Incld$54,132InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$54,132RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$24,305,230TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$28,706,796TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$28,706,796ExpensesSubtotalAmt
Investment Expenses Not Incld2$54,132InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$54,132ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$28,760,928TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 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

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (84 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndEINEIN
AC&R SPECIALISTS
425 PERRY STREETSIOUX CITYIA51102CONTRACTORIAN/Afalse
ADVANCED FACILITIES INC
4690 SOUTH INTERSTATE DRIVECINCINNATIOH45246CONTRACTOROHN/Afalse311475939
ADVANCED MECHANICAL OF NORTHERN KY
437 RIPPLE RUN ROADVERONAKY41092CONTRACTORKYN/Afalse812647078
AIRCO WELDING SERVICES INC
2419 HILTON WAYGAINSVILLEGA30501CONTRACTORGAN/Afalse
ALPHA MECHANICAL SERVICE INC
7200 DISTRIBUTION DRIVELOUISVILLEKY40258CONTRACTORKYN/Afalse
ARTIC HEATING & AC INC
1032 REDBIRD ROADLOVELANDOH45140CONTRACTOROHN/Afalse311002682
AVALOTIS CORP
400 JONES STREETVERONAPA15147CONTRACTORPAN/Afalse
AZCO INC
PO BOX 567APPLETONWI549120567CONTRACTORWIN/Afalse390789900
B&B MECHANICAL SERVICES INC
2861 SYDNEY AVECINCINNATIOH45225CONTRACTORN/Afalse
BACHMAN'S INC
4058 CLOUGH WOODS DRIVEBATAVIAOH45103CONTRACTOROHN/Afalse310580562
BMWC CONSTRUCTORS INC
1740 WEST MICHIGAN STINDIANAPOLISIN46222CONTRACTORINN/Afalse
BOWEN ENGINEERING CORPORATION
10315 ALLISONVILLE ROADFISHERSIN46038CONTRACTORINN/Afalse
C&D MECHANICAL INC
7600 PRODUCTION DRIVECINCINNATIOH45237CONTRACTOROHN/Afalse311099535
CARRIER CORPORATION
CARRIER PARKWAY BUILDING TR5SYRACUSENY13221CONTRACTORNYN/Afalse060991716
CONSTRUCTION AND TURNAROUND SERVICE
1900 N 161ST E AVENUE SUITE BTULSAOK74116CONTRACTOROKN/Afalse
COORDINATED BIM SOLUTIONS
8443 WOODREED DRIVEWEST CHESTEROH45069CONTRACTOROHN/Afalse273610096
CSS MECHANICAL
PO BOX 43621LOUISVILLEKY40253CONTRACTORKYN/Afalse
DAIKIN APPLIED AMERICAS
13600 INDUSTRIAL PARK BOULEVARDPLYMOUTHMN55441CONTRACTORMNN/Afalse410404230
DE-CAL INC
24659 SCHOENHERR RDWARRENMI48089CONTRACTORMIN/Afalse
DEBRA-KUEMPEL
3976 SOUTHERN AVENUECINCINNATIOH45227CONTRACTOROHN/Afalse131615931
DRIEKAST PIPING CORPORATION
11290 SEBRING DRIVECINCINNATIOH45240CONTRACTOROHN/Afalse311202047
EASTERN PERSONNEL SERVICES INC
619 CENTRAL AVENUECINCINNATIOH45202CONTRACTOROHN/Afalse
ELITE MECHANICAL SERVICES
301 9TH AVEDAYTONKY41074CONTRACTORKYN/Afalse
ENERFAB INC
4955 SPRING GROVE AVENUECINCINNATIOH45232CONTRACTOROHN/Afalse
FRYE MECHANICAL INC
1500 HUMOHREY AVEDAYTONOH45410CONTRACTOROHN/Afalse
FLUOR CONSTRUCTION INT'L INC
352 HALTON RDGREENVILLESC29607CONTRACTORSCN/Afalse
GARRETT MECHANICAL MAINTENANCE INC
11159 LAKEVIEW DRIVEUNIONKY41091CONTRACTORKYN/Afalse202103694
GEMMA POWER SYSTEMS LLC
769 HEBRON AVENUEGLASTONBURYCT06033CONTRACTORN/Afalse
GRAYCOR INDUSTRIAL CONSTRUCTION INC
2 MID AMERICA PLAZA SUITE 400OAKBROOK TERRACEIL60181CONTRACTORILN/Afalse360898220
H&J PIPING LLC
7729 ZION HILL ROADCLEVESOH45002CONTRACTOROHN/Afalse811208048
HAYES MECHANICAL
1201 PONTIAC COURTEXPORTPA15632CONTRACTORPAN/Afalse
HENN PLUMBING
8793 WUEST ROADCINCINNATIOH45251CONTRACTOROHN/Afalse061644296
HOLLAND & HOLLAND
5033 WINTON ROADCINCINNATIOH45232CONTRACTOROHN/Afalse311137412
HUDSON PIPING INC
836 WALNUT STREETDAYTONKY41074CONTRACTORKYN/Afalse611286456
INTEGRATED ELECTRICAL SOLUTIONS
5789 STATE ROADHAMILTONOH45013CONTRACTOROHN/Afalse
INVESTMENT TRUSTEES LOCAL 392
1228 CENTRAL PARKWAYCINCINNATIOH45202TRUSTEESOHN/Afalse237166422
J&H MECHANICAL CONTRACTORS INC
669 BAUER ROADSOMERVILLEOH45064CONTRACTOROHN/Afalse311402329
JETT'S SPECIALITY CONTRACTING LLC
660 CHESTER HACK DRIVEPADUCAHKY42003CONTRACTORKYN/Afalse462190577
JOHN E CARRIGAN PLUMBING CO
48 WEST MCMICKEN AVENUECINCINNATIOH45202CONTRACTOROHN/Afalse310948860
JOHNSON CONTROLS INC
507 EAST MICHIGAN STREETMILWAUKEEWI53201CONTRACTORWIN/Afalse390380010
JOS HONHORST CO
1050 DALTON AVENUECINCINNATIOH45203CONTRACTOROHN/Afalse311122663
KCR MECHANICAL SERVICES INC
4952 WINTON ROAD SUITE CFAIRFIELDOH45014CONTRACTOROHN/Afalse311434251
KELLEY & CARPENTER INC
507 MAPLE AVENUEHAMILTONOH45011CONTRACTOROHN/Afalse310679587
KENNEDY TANK & MANUFACTURING INC
833 E SUMNER AVENUEINDIANAPOLISIN46227CONTRACTORINN/Afalse
LOCAL 392 EDUCATION FUND
1300 CENTURY CIRCLE NORTHSPRINGDALEOH45246SCHOOLOHN/Afalse310619811
LOCAL 392 FEDERAL CREDIT UNION
1228 CENTRAL PARKWAY ROOM 108CINCINNATIOH45202CREDIT UNIOHN/Afalse311050119
LOCAL 392 HEALTH & WELFARE FUND
1228 CENTRAL PARKWAYCINCINNATIOH45202TRUSTEESOHN/Afalse310561070
LOCAL 392 OFFICE STAFF
1228 CENTRAL PARKWAYCINCINNATIOH45202UNIONOHN/Afalse
LOCAL 392 PENSION FUND
1228 CENTRAL PARKWAYCINCINNATIOH45202TRUSTEESOHN/Afalse310655223
LOCAL 392 SUB FUND
1228 CENTRAL PARKWAYCINCINNATIOH45202TRUSTEESOHN/Afalse310727369
M&M MECHANICAL INC
145 CHESAPEAKE AVENUEFORT THOMASKY41075CONTRACTORKYN/Afalse611298607
MJ ELECTRIC LLC
200 WEST FRANK PIPP DRIRON MOUNTAINMI49801CONTRACTORMIN/Afalse
MAGNUM MANAGEMENTKINGS ISLAND
1 CEDAR POINT DRIVESANDUSKYOH44870CONTRACTOROHN/Afalse061346301
MCGRAWKOKOSING INC
101 CLARK BOULEVARDMIDDLETOWNOH45044CONTRACTOROHN/Afalse311355207
MECHANICAL INDUSTRIAL CONTRACTORS
11863 SOLZAM ROADCINCINNATIOH45249CONTRACTOROHN/Afalse311072314
NELSON STARK INC
7685 FIELDS ERTEL ROADCINCINNATIOH45241CONTRACTOROHN/Afalse311381696
PCI
1421 QUEEN CITY AVENUECINCINNATIOH45214CONTRACTOROHN/Afalse
PECK HANNAFORD & BRIGGS CO
4670 CHESTER AVENUECINCINNATIOH45232CONTRACTOROHN/Afalse310655823
PECK HANNAFORD & BRIGGS SERVICE
4673 SPRING GROVE AVENUECINCINNATIOH45232CONTRACTOROHN/Afalse310974318
PEDAL VALVES INC
13625 RIVER RDLULINGLA70070CONTRACTORLAN/Afalse
PEVCO SYSTEMS INT'L INC
1401 TANGIER DRBALTIMOREMD21220CONTRACTORMDN/Afalse
PLAS PLUMBING CO INC
8805 LANCASTER AVENUECINCINNATIOH45242CONTRACTOROHN/Afalse310682382
PREMIER MECHANICAL SERVICES
819 MAPLE AVENUEHAMILTONOH45011CONTRACTOROHN/Afalse260009125
PROGRESSIVE MECHANICAL
10800 GALAXIE AVEFERNDALEMI48220CONTRACTORMIN/Afalse
PROGRESSIVE PLUMBING CO
531 HANOVER STREETHAMILTONOH45012CONTRACTOROHN/Afalse311133091
QUEEN CITY MECHANICAL INC
1950 WAYCROSS ROADCINCINNATIOH45240CONTRACTOROHN/Afalse311367100
R KELLY INC
7645 PRODUCTION DRIVECINCINNATIOH45237CONTRACTOROHN/Afalse311201737
REILLY PLUMBING CO
5617 MUDDY CREEK ROADCINCINNATIOH45238CONTRACTOROHN/Afalse311296083
SCHMIDT PLUMBING CO
1599 GRANDVIEW ROADALEXANDRIAKY41001CONTRACTORKYN/Afalse611035638
SCHNEIDER PLUMBING
7867 FOXTROTNORTH BENDOH45052CONTRACTOROHN/Afalse
SIEMENS BUILDING TECHNOLOGIES
1310 KEMPER MEADOW DRIVE SUITE 500CINCINNATIOH45240CONTRACTOROHN/Afalse132762488
SLONE PLUMBING INC
2559 SPRING MILL PLACEBURLINGTONKY41005CONTRACTORKYN/Afalse203977545
STEVENS ENGINEERING INC
3946 W CLARENDON AVEPHOENIXAZ85019CONTRACTORAZN/Afalse
TJ DYER CO
5240 LESTER ROADCINCINNATIOH45213CONTRACTOROHN/Afalse310521259
TJ DYER SERVICE
5240 LESTER ROADCINCINNATIOH45213CONTRACTOROHN/Afalse310521259
THE GEILER COMPANY
6561 GLENWAY AVENUECINCINNATIOH45211CONTRACTOROHN/Afalse310570189
TRITON SERVICES INC
8162 DUKE BOULEVARDMASONOH45040CONTRACTOROHN/Afalse753093886
UA LOCAL UNION 392
1228 CENTRAL PARKWAYCINCINNATIOH45202UNION HALLOHN/Afalse310474230
UNIVERSAL PIPING INC
12900 CAPITAL STREETOAK PARKMI48237CONTRACTORMIN/Afalse272451663
VELOCITY PIPING
105 CONSTRUCTION BOULEVARDFAIRFIELDOH45014CONTRACTOROHN/Afalse161697774
VOLKER & ASSOCIATES INC
10175 HARRISON AVEHARRISONOH45030CONTRACTOROHN/Afalse
WAGNER-MEINERT INC
7617 FREEDOM WAYFT WAYNEIN46818CONTRACTORN/Afalse
WATKINS MECHANICAL
10 PARKER DRIVESPRINGBOROOH45066CONTRACTOROHN/Afalse311544441
ZINS PLUMBING
3827 SPRING GROVE AVENUECINCINNATIOH45223CONTRACTOROHN/Afalse311156687
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 OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (6 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
PPF & MES PENSION
Q$27,257ACCRUAL
PPF & MES SUB
Q$8,608ACCRUAL
PPF & MES INVESTMENT TRUST
K$38,448ACCRUAL
PPF & MES PENSION
O$117,291ACCRUAL
PPF & MES SUB
O$53,257ACCRUAL
PPF & MES SUB
P$133ACCRUAL