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PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 (EIN 31-0561070)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-07-26
IRS object ID
201822079349300807
Schema version
2017v2.3
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)
Return2018-07-26T13:00:23-04:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Line110250 ALLIANCE RD SUITE 130AddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45242ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

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
Signature2018-07-27SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL T HAYES CPAPreparerPersonNm
PTINP00193886PTIN
Phone5137459204PhoneNum
Preparation2018-07-23PreparationDt
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$27,283,911GrossReceiptsAmt
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 Employee30TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$20,263,873PYProgramServiceRevenueAmt
CY Program Service Revenue$22,518,890CYProgramServiceRevenueAmt
PY Investment Income$1,220,678PYInvestmentIncomeAmt
CY Investment Income$1,287,276CYInvestmentIncomeAmt
PY Other Revenue$639,358PYOtherRevenueAmt
CY Other Revenue$1,602,325CYOtherRevenueAmt
PY Total Revenue$22,123,909PYTotalRevenueAmt
CY Total Revenue$25,408,491CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$21,218,378PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$21,843,152CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$312,901PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$333,906CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,299,187PYOtherExpensesAmt
CY Other Expenses$1,370,059CYOtherExpensesAmt
PY Total Expenses$22,830,466PYTotalExpensesAmt
CY Total Expenses$23,547,117CYTotalExpensesAmt
PY Revenues Less Expenses-$706,557PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,861,374CYRevenuesLessExpensesAmt
Total Assets BOY$38,537,054TotalAssetsBOYAmt
Total Assets EOY$40,588,794TotalAssetsEOYAmt
Total Liabilities BOY$128,883TotalLiabilitiesBOYAmt
Total Liabilities EOY$319,249TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$38,408,171NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$40,269,545NetAssetsOrFundBalancesEOYAmt
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 Document105IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee30EmployeeCnt
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
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 WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CLIFF JOHNSON
TRUSTEE1.00Yes (X)$2,792$0$0
THOMAS CHEEK
TRUSTEE1.00Yes (X)$0$0$0
BILL FROEHLE
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$2,792TotalReportableCompFromOrgAmt
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
ANTHEM BLUE CROSS & BLUE SHIELD
220 VIRGINIA AVENUEINDIANAPOLISIN46404CLAIMS CONSULTA$640,724
ACTIVATE HEALTHCARE
2010 N DAMEN AVE SUITE FCHICAGOIL60647HEALTH MANAGEME$310,614
JOHNSON & KROL LLC
300 SOUTH WACKER DRIVE SUITE 1050CHICAGOIL60606ATTORNEY$151,158
EXPRESS SCRIPTS
1 EXPRESS WAYSAINT LOUISMO63121CLAIMS CONSULTA$138,428
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACTOR CONTRIBUTIONS$19,788,427$19,788,427
SELF-PAYMENTS FROM RETIRED PA$2,654,527$2,654,527
SELF-PAYMENTS FROM ACTIVE PAR$75,936$75,936
FieldValueIRS element (for citing)
Total Program Service Revenue$22,518,890TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$417,696TotalRevenueColumnAmt
Related Or Exempt Func Income$417,696RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,745,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,875,420SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$869,580SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$869,580TotalRevenueColumnAmt
Related Or Exempt Func Income$869,580RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
UNREALIZED APPRECIATION OF IN$1,596,723$1,596,723
OTHER INCOME$5,602$5,602
FieldValueIRS element (for citing)
Other Revenue Total$1,602,325OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,408,491TotalRevenueColumnAmt
Related Or Exempt Func Income$25,408,491RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$21,843,152TotalAmt
Program Services$21,843,152ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,792TotalAmt
Program Services$2,792ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$287,027TotalAmt
Program Services$287,027ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$44,087TotalAmt
Program Services$44,087ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$151,158TotalAmt
Program Services$151,158ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$56,550TotalAmt
Program Services$56,550ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$55,940TotalAmt
Program Services$55,940ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$640,724TotalAmt
Program Services$640,724ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$37,788TotalAmt
Program Services$37,788ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$14,086TotalAmt
Program Services$14,086ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$18,232TotalAmt
Program Services$18,232ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CONSULTING & ACTUARY FEES$132,055$132,055
COMPUTER SERVICES ISSI$79,262$79,262
COMPUTER SERVICES$34,458$34,458
PRINTING$30,007$30,007

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$119,799TotalAmt
Program Services$119,799ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$23,547,117TotalAmt
Program Services$23,547,117ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$324,432BOYAmt
EOY$893,356EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$12,153EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$111,495BOYAmt
EOY$525,182EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$684,818LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$203,304LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$24,928BOYAmt
EOY$481,514EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$22,496,668BOYAmt
EOY$22,883,675EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$13,577,063BOYAmt
EOY$13,623,029EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,002,468BOYAmt
EOY$2,169,885EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$38,537,054BOYAmt
EOY$40,588,794EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$128,883BOYAmt
EOY$319,249EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$128,883BOYAmt
EOY$319,249EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$38,408,171BOYAmt
EOY$40,269,545EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$38,408,171BOYAmt
EOY$40,269,545EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$38,537,054BOYAmt
EOY$40,588,794EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,861,374ReconcilationRevenueExpnssAmt
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$684,818OtherCostOrOtherBasisAmt
Depreciation$203,304DepreciationAmt
Book Value$481,514BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$481,514TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCOMMON COLLECTIVE TRUSTSDesc
Book Value$13,623,029BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$13,623,029TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDescBook ValueBookValueAmt
CONTRACTOR CONTRIBUTIONS RECEIVABLE$2,039,103
RECEIVABLE FROM PENSION PLAN$55,074
RECIRPOCITY CONTRIBUTIONS RECEIVABLE$30,122
RECEIVABLE FROM SUB PLAN$27,732
ACCRUED INTEREST RECEIVABLE$17,854
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,169,885TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt$25,352,551TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$25,352,551RevenueSubtotalAmt
Investment Expenses Not Incld$55,940InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$55,940RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$25,408,491TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$23,491,177TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$23,491,177ExpensesSubtotalAmt
Investment Expenses Not Incld2$55,940InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$55,940ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$23,547,117TotalExpensesPerForm990Amt

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 (90 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
ADVANCED WELDING & EQUIPMENT
6688 JOLIET ROADINDIAN HEAD PARKIL60525CONTRACTORILN/Afalse
AIRCO WELDING SERVICES INC
2419 HILTON WAYGAINSVILLEGA30501CONTRACTORGAN/Afalse
ALPHA MECHANICAL SERVICE INC
7200 DISTRIBUTION DRIVELOUISVILLEKY40258CONTRACTORKYN/Afalse
AMQUIP CRANE RENTAL
925 LAIDLAW AVENUECINCINNATIOH45237CONTRACTOROHN/Afalse
ARTIC HEATING & AC INC
1032 REDBIRD ROADLOVELANDOH45140CONTRACTOROHN/Afalse311002682
ASHTON & COMPANY INC
1200 RADCLIFF RD ST BCREOLAAL36525CONTRACTORALN/Afalse
AZCO INC
PO BOX 567APPLETONWI549120567CONTRACTORWIN/Afalse390789900
B&B MECHANICAL SERVICES INC
2861 SYDNEY AVECINCINNATIOH45225CONTRACTORN/Afalse
BACHMAN'S INC
4058 CLOUGH WOODS DRIVEBATAVIAOH45103CONTRACTOROHN/Afalse310580562
BOWEN ENGINEERING CORPORATION
10315 ALLISONVILLE ROADFISHERSIN46038CONTRACTORINN/Afalse
C&D MECHANICAL INC
7600 PRODUCTION DRIVECINCINNATIOH45237CONTRACTOROHN/Afalse311099535
CARRIER CORPORATION
CARRIER PARKWAY BUILDING TR5SYRACUSENY13221CONTRACTORNYN/Afalse060991716
CARRIGAN & GRIMM PLUMBING
1361 TENNESSEE AVENUECINCINNATIOH45229CONTRACTOROHN/Afalse621011775
CBI SERVICES LLC
150 ROYALL STREETCANTONMA02021CONTRACTORMAN/Afalse721515465
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
DEBRA-KUEMPEL
3976 SOUTHERN AVENUECINCINNATIOH45227CONTRACTOROHN/Afalse131615931
DRIEKAST PIPING CORPORATION
11290 SEBRING DRIVECINCINNATIOH45240CONTRACTOROHN/Afalse311202047
ELITE MECHANICAL SERVICES
301 9TH AVEDAYTONKY41074CONTRACTORKYN/Afalse
ENERFAB INC
4955 SPRING GROVE AVENUECINCINNATIOH45232CONTRACTOROHN/Afalse
F&L UNITED LLC
3440 TORINGDON WAYCHARLOTTENC28277CONTRACTORNCN/Afalse
FLUOR CONSTRUCTORS INT'L INC
352 HALTON RD STE 200GREENVILLESC29607CONTRACTORSCN/Afalse
FM SYLVAN INC
815 AUBURN AVENUEPONTIACMI48342CONTRACTORMIN/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
H&R MECHANICAL
106 DEMAND COURTGEORGETOWNKY40324CONTRACTORKYN/Afalse
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
JERGENS PIPING CORPORATION
21030 M-60MENDONMI49072CONTRACTORMIN/Afalse
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
JOHNSON-MELLOH INC
5925 STOCKBERGER PLINDIANAPOLISIN46241CONTRACTORINN/Afalse
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
KING INDUSTRIES
3945 CRONWELL ROADCHATTANOOGATN37421CONTRACTORTNN/Afalse621330510
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
MAXIM CRANE WORKS LP
1225 WASHINGTON PIKEBRIDGEVILLEPA15017CONTRACTORPAN/Afalse
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
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
SONGER SERVICES INC
2755A PARK AVENUEWASHINGTONPA15301CONTRACTORPAN/Afalse
TG YOUNG CONTRACTING
2111 SOUTH WYNN ROADOKEANAOH45053CONTRACTOROHN/Afalse311397474
TJ DYER CO
5240 LESTER ROADCINCINNATIOH45213CONTRACTOROHN/Afalse310521259
TJ DYER SERVICE
5240 LESTER ROADCINCINNATIOH45213CONTRACTOROHN/Afalse310521259
THE GEILER COMPANY
6561 GLENWAY AVENUECINCINNATIOH45211CONTRACTOROHN/Afalse310570189
TOTAL FACILITY SOLUTIONS INC
1001 KLEIN RD 400PLANOTX75074CONTRACTORTXN/Afalse
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
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 OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
PPF & MES PENSION
Q$29,166ACCRUAL
PPF & MES SUB
Q$14,554ACCRUAL
PPF & MES INVESTMENT TRUST
K$37,788ACCRUAL
PPF & MES PENSION
O$81,469ACCRUAL
PPF & MES SUB
O$60,397ACCRUAL