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OHIO & VICINITY CARPENTERS' FRINGE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
OHIO & VICINITY CARPENTERS' FRINGE (EIN 20-3330679)
Tax period
2024-05-01 to 2025-04-30
Filed
2026-03-16
IRS object ID
202600759349301235
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-03-16T14:01:49-05:00ReturnTs
Tax Period End2025-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN320043599PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LEGACY PROFESSIONALS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 WESTBROOK CORPORATE CENTER SUITEAddressLine1Txt
Address Line2700AddressLine2Txt
CityWESTCHESTERCityNm
State AbbreviationILStateAbbreviationCd
ZIP60154ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN203330679EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL MIDWEST CARPENTERS' FRINGEBusinessNameLine1Txt
Business Name Line2BENEFIT FUNDS INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCENTBusinessNameControlTxt
Phone2488139800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 TOWER DRIVE 300AddressLine1Txt
CityTROYCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48098ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEVIN REILLYPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone2488139800PhoneNum
Signature2026-03-16SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonERIC WALLINPreparerPersonNm
PTINP01630474PTIN
Phone3123680500PhoneNum
Preparation2026-03-16PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name ChangeYes (X)NameChangeInd
Principal OfficerKEVIN REILLYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 TOWER DRIVE 300AddressLine1Txt
CityTROYCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48098ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$872,429GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO CARRY ON THE ADMINISTRATIVE WORK FOR AND IN CONNECTION WITH THE CENTRAL MIDWEST CARPENTERS' BENEFIT PLANS.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$881,429PYProgramServiceRevenueAmt
CY Program Service Revenue$872,429CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$881,429PYTotalRevenueAmt
CY Total Revenue$872,429CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$877,596PYOtherExpensesAmt
CY Other Expenses$970,243CYOtherExpensesAmt
PY Total Expenses$877,596PYTotalExpensesAmt
CY Total Expenses$970,243CYTotalExpensesAmt
PY Revenues Less Expenses$3,833PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$97,814CYRevenuesLessExpensesAmt
Total Assets BOY$23,437,960TotalAssetsBOYAmt
Total Assets EOY$18,541,821TotalAssetsEOYAmt
Total Liabilities BOY$22,951,800TotalLiabilitiesBOYAmt
Total Liabilities EOY$18,153,475TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$486,160NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$388,346NetAssetsOrFundBalancesEOYAmt
MissionTO PERFORM THE ADMINISTRATIVE FUNCTIONS FOR AND IN CONNECTION WITH THE CENTRAL MIDWEST CARPENTERS' BENEFIT PLANS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PERFORM ADMINISTRATIVE FUNCTIONS FOR AND IN CONNECTION WITH THE CARPENTERS' BENEFIT PLANS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARY WEIRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2488139800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 TOWER DRIVE 300AddressLine1Txt
CityTROYCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48098ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
TIM LINVILLE - PAST
TRUSTEE1.00Yes (X)$0$0$0
WILLIAM KARKOFF
TRUSTEE1.00Yes (X)$0$0$0
KEVIN REILLY
TRUSTEE1.00Yes (X)$0$0$0Yes (X)
AARON HALL
TRUSTEE1.00Yes (X)$0$0$0
RANDY FOX
TRUSTEE1.00Yes (X)$0$0$0
JAMES MELARAGNO - PAST
TRUSTEE1.00Yes (X)$0$0$0
JASON CLARK
TRUSTEE1.00Yes (X)$0$0$0Yes (X)
MIKE KWIATKOWSKI
TRUSTEE1.00Yes (X)$0$0$0
MATT MCGRIFF
TRUSTEE1.00Yes (X)$0$0$0
ANTHONY HOLBROOK - PAST
TRUSTEE1.00Yes (X)$0$0$0
DAN EDWARDS - NEW
TRUSTEE1.00Yes (X)$0$0$0
DAVID GIORGI - NEW
TRUSTEE1.00Yes (X)$0$0$0
MIKE GIBSON - NEW
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BENESYS INC
700 WEST TOWER DRIVE SUITE 300TROYMI48098ADMINISTRATIVE$273,212
LEGACY PROFESSIONALS
4 WESTBROOK CORPORATE CENTER SUITEWESTCHESTERIL60154AUDIT AND PAYROLL AUDIT FEES$215,714
ASHER KELLY
25800 NORTHWESTERN HWY STE 1100SOUTHFIELDMI48075COLLECTION EXPENSE$199,686
CIUNI & PANICHI INC
25201 CHAGRIN BLVD SUITE 200CLEVELANDOH44122PAYROLL AUDIT FEES$147,759
CLARK SCHAEFER HACKETT
1 EAST FOURTH STREET SUITE 1200CINCINNATIOH45202PAYROLL AUDIT FEES$124,325
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
COLLECTION SERVICE FEE900099$652,683$652,683
LIQUIDATED DAMAGES900099$219,746$219,746
FieldValueIRS element (for citing)
Total Program Service Revenue$872,429TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$872,429TotalRevenueColumnAmt
Related Or Exempt Func Income$872,429RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$264,900TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$248,070TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$402,161TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,276TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,157TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$30,581TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK FEESDesc
Total$11,098TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$970,243TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$23,437,960BOYAmt
EOY$18,541,821EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$23,437,960BOYAmt
EOY$18,541,821EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,951,800BOYAmt
EOY$18,153,475EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,951,800BOYAmt
EOY$18,153,475EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$486,160BOYAmt
EOY$388,346EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$486,160BOYAmt
EOY$388,346EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$23,437,960BOYAmt
EOY$18,541,821EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$97,814ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescUNDISTRIBUTED CONTRIBUTIONS AND WAGE DEDUCTIONSDesc
Amt$18,153,475Amt
FieldValueIRS element (for citing)
Total Liability$18,153,475TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$872,429TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$872,429RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$872,429TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$970,243TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$970,243ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$970,243TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE ADMINISTRATIVE COMMITTEE DELEGATED CONTROL OVER DAY TO DAY MANAGEMENT DUTIES TO A THIRD-PARTY ADMINISTRATOR, BENESYS, INC. THE ADMINISTRATIVE COMMITTEE RETAINS THE ULTIMATE AUTHORITY OVER THE ADMINISTRATION OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE COMPLETED FORM 990 IS PROVIDED TO THE ENTIRE ADMINISTRATIVE COMMITTEE, WHICH REVIEWS THE FORM. ONCE THE FORM IS APPROVED, IT IS SIGNED AND SUBMITTED TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CANNUAL DISCLOSURES ARE PROVIDED BY EACH MEMBER OF THE BOARD ACKNOWLEDGING THEY HAVE RECEIVED, READ, UNDERSTAND AND INTEND TO COMPLY WITH THE FUND'S CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION C, LINE 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE FRINGE BENEFIT FUND'S OFFICE.