PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 (EIN 31-0561070)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-08-17
IRS object ID
201542299349303494
Schema version
2014v5.0
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)
Return2015-08-17T15:29:45-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

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 Line11014A WINDSOR DRAddressLine1Txt
CityCOLD SPRINGCityNm
State AbbreviationKYStateAbbreviationCd
ZIP41076ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

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
Signature2015-08-17SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN C LAYNE CPAPreparerPersonNm
PTINP00074410PTIN
Phone8595724392PhoneNum
Preparation2015-08-17PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRINDA HOFFMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAYAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$58,632,941GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
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 PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO 392 AND THE MECHANICAL CONTRACTORS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee34TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$17,984,908PYProgramServiceRevenueAmt
CY Program Service Revenue$19,797,175CYProgramServiceRevenueAmt
PY Investment Income$1,663,383PYInvestmentIncomeAmt
CY Investment Income$1,347,160CYInvestmentIncomeAmt
PY Other Revenue$1,363,248PYOtherRevenueAmt
CY Other Revenue$518,730CYOtherRevenueAmt
PY Total Revenue$21,011,539PYTotalRevenueAmt
CY Total Revenue$21,663,065CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$17,474,569PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$17,784,536CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$248,517PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$251,021CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,101,134PYOtherExpensesAmt
CY Other Expenses$1,164,280CYOtherExpensesAmt
PY Total Expenses$18,824,220PYTotalExpensesAmt
CY Total Expenses$19,199,837CYTotalExpensesAmt
PY Revenues Less Expenses$2,187,319PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,463,228CYRevenuesLessExpensesAmt
Total Assets BOY$36,068,063TotalAssetsBOYAmt
Total Assets EOY$38,541,758TotalAssetsEOYAmt
Total Liabilities BOY$63,772TotalLiabilitiesBOYAmt
Total Liabilities EOY$74,239TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$36,004,291NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$38,467,519NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO 392 AND THE MECHANICAL CONTRACTORS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescCOLLECTIVE BARGAINING AGREEMENT BETWEEN PIPE FITTERS UNION LOCAL NO 392 AND MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI, OH TO PROVIDE INSURANCE, SICKNESS, & ACCIDENT BENEFITS TO LCOAL NO 392 MEMBERS. AT DECEMBER 31, 2013 THERE WERE 1,888 ACTIVE AND RETIRED PARTICIPANTS IN THE PLAN.Desc
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 SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
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 Document336IRPDocumentCnt
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
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
TRUSTEE0.00Yes (X)$2,967$0$0
JAMES B HARRIS
TRUSTEEYes (X)$1,026$0$0
THOMAS P CHEEK
TRUSTEEYes (X)$0$0$0
FRANK WERK
TRUSTEEYes (X)$0$0$0
BILL FLAUGHER
TRUSTEEYes (X)$0$0$0
RICHARD DRIEHAUS
TRUSTEEYes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$3,993TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ANTHEM BLUE CROSS & BLUE SHIELDBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1220 VIRGINIA AVEAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46404ZIPCd
FieldValueIRS element (for citing)
ServicesCLAIMS CONSULTAServicesDesc
Compensation$577,811CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACTOR CONTRIBUTIONS$17,167,944$17,167,944
SELF PAY & LOCAL 392 SUB$2,629,231$2,629,231
FieldValueIRS element (for citing)
Total Program Service Revenue$19,797,175TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$632,646TotalRevenueColumnAmt
Related Or Exempt Func Income$632,646RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$37,684,390SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$36,969,876SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$714,514SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$714,514TotalRevenueColumnAmt
Related Or Exempt Func Income$714,514RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
UNREALIZED APPRECIATION OF AS$514,560$514,560
OTHER INCOME$4,170$4,170
FieldValueIRS element (for citing)
Other Revenue Total$518,730OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,663,065TotalRevenueColumnAmt
Related Or Exempt Func Income$21,663,065RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$17,784,536TotalAmt
Program Services$17,784,536ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$3,993TotalAmt
Program Services$3,993ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$231,056TotalAmt
Program Services$231,056ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$15,972TotalAmt
Program Services$15,972ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$169,621TotalAmt
Program Services$169,621ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$35,075TotalAmt
Program Services$35,075ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,025TotalAmt
Program Services$6,025ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$577,811TotalAmt
Program Services$577,811ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$25,444TotalAmt
Program Services$25,444ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,445TotalAmt
Program Services$5,445ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$16,348TotalAmt
Program Services$16,348ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CONSULTING & ACTUARIAL FE$123,370$123,370
COMPUTER SERVICES ISSI$47,538$47,538
POSTAGE & SHIPPING$33,481$33,481
FIDUCIARY, ERISA & GENERA$28,807$28,807

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$95,315TotalAmt
Program Services$95,315ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$19,199,837TotalAmt
Program Services$19,199,837ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$338,399BOYAmt
EOY$22,603EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$32,756BOYAmt
EOY$34,977EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$237,435LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$220,760LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$30,702BOYAmt
EOY$16,675EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$33,724,898BOYAmt
EOY$36,532,170EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,941,308BOYAmt
EOY$1,935,333EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$36,068,063BOYAmt
EOY$38,541,758EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$63,772BOYAmt
EOY$74,239EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$63,772BOYAmt
EOY$74,239EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$36,004,291BOYAmt
EOY$38,465,127EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
EOY$2,392EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,004,291BOYAmt
EOY$38,467,519EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,068,063BOYAmt
EOY$38,541,758EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,463,228ReconcilationRevenueExpnssAmt
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$237,435OtherCostOrOtherBasisAmt
Depreciation$220,760DepreciationAmt
Book Value$16,675BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$16,675TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (6 entries)

DescDescBook ValueBookValueAmt
EMPLOYERS' CONTRIBUTIONS RECEIVABLE$1,737,739
ACCRUED RECIRPOCITY RECEIVABLE$91,980
DUE FROM PENSION & SUB FUND FOR SHAR$61,148
ACCRUED INTEREST & DIVIDENDS RECEIVA$26,476
OTHER RECEIVABLE$15,406
CLAIMS RECEIVABLE$2,584
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,935,333TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$21,657,040TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$21,657,040RevenueSubtotalAmt
Investment Expenses Not Incld$6,025InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$6,025RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$21,663,065TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$19,193,812TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$19,193,812ExpensesSubtotalAmt
Investment Expenses Not Incld2$6,025InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$6,025ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$19,199,837TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILTY (ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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 PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO 392 AND THE MECHANICAL CONTRACTORS.
FORM 990, PAGE 6, PART VI, LINE 7ATHREE OF THE SIX MEMBERS OF THE GOVERNING BODY ARE ELECTED EVERY THREE YEARS BY UNION MEMBERS OF LOCAL NO 392. UNION MEMBERS ARE PARTICIPANTS IN THE PLAN. THREE OF THE SIX MEMBERS ARE APPOINTED BY THE MECHANICAL CONTRACTORS ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 WAS MAILED TO THE ORGANIZATION'S TRUSTEES GOVERNING BODY FOR REVIEW AND COMMENT.
FORM 990, PAGE 6, PART VI, LINE 15AEACH YEAR THE TRUSTEES REVIEW THE COMPENSATION OF THE ADMINISTRATOR.
FORM 990, PAGE 6, PART VI, LINE 15BEACH YEAR THE TRUSTEES REVIEW THE COMPENSATION OF THE OFFICE STAFF. UNION TRUSTEES ARE COMPENSATED FOR LOST TIME 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 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 PARKWAYCINCINNATIOH45202237266422LEASEOH501 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 (88 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdShare Of Total IncomeShareOfTotalIncomeAmtControlled OrganizationControlledOrganizationInd
ACOUSTITHERM
3121 MEEKER STREETCINCINNATIOH45225300006801CONTRACTOROHN/A$10,438false
ADVANCED FACILITIES
4690 SOUTH INTERSTATE DRIVECINCINNATIOH45246311475939CONTRACTOROHN/A$38,609false
ARTIC HEATING & AC INC
1032 REDBIRD ROADLOVELANDOH45140311002682CONTRACTOROHN/A$147,037false
BACHMANS INC
4058 CLOUGH WOODS DRIVEBATAVIAOH45103310580562CONTRACTOROHN/A$150,660false
BLUE CHIP PLUMBING
3816 FOXTAIL LANECINCINNATIOH45248311431590CONTRACTOROHN/A$5,432false
CARRIER CORPORATION
CARRIER PARKWAY BUILDING TR5SYRACUSENY13221060991716CONTRACTORNYN/A$48,425false
CARRIGAN & GRIMM PLUMBING
1361 TENNESSEE AVENUECINCINNATIOH45229621011775CONTRACTOROHN/A$76,072false
CEDAR FAIRKINGS ISLAND
1 CEDAR POINT DRIVESANDUSKYOH44870061346301CONTRACTOROHN/A$104,896false
COORDINATED BIM SOLUTIONS
8443 WOODREED DRIVEWEST CHESTEROH45069273610096CONTRACTOROHN/A$5,872false
FREBCO INDUSTRIAL PIPING
6891 GERMANTOWN PIKEMIAMISBURGOH45342453109765CONTRACTOROHN/A$2,746false
GARRETT MECHANICAL MAINTENANCE INC
11159 LAKEVIEW DRIVEUNIONKY41091202103694CONTRACTORKYN/A$47,297false
GRAYCOR INDUSTRIAL CONSTRUCTION INC
2 MID AMERICA PLAZA SUITE 400OAKBROOK TERRACEIL60181360898220CONTRACTORILN/A$124,750false
HART PLUMBING CO INC
981 MIDWAY DRIVEALEXANDRIAKY41001611201062CONTRACTORKYN/A$86,958false
HENN PLUMBING
8793 WUEST ROADCINCINNATIOH45251061644296CONTRACTOROHN/A$32,348false
HOLLAND & HOLLAND
5033 WINTON ROADCINCINNATIOH45232311137412CONTRACTOROHN/A$66,721false
HONEYWELL INC
1280 KEMPER MEADOW DRIVECINCINNATIOH45240222640650CONTRACTOROHN/A$17,022false
HUDSON PIPING INC
836 WALNUT STREETDAYTONKY41074611286456CONTRACTORKYN/A$100,476false
INVESTMENT TRUSTEES LOCAL 392
1228 CENTRAL PARKWAYCINCINNATIOH45202237166422TRUSTEESOHN/A$241false
J&H MECHANICAL CONTRACTORS
669 BAUER ROADSOMERVILLEOH45064311402329CONTRACTOROHN/A$19,916false
JOS HONHORST CO
1050 DALTON AVENUECINCINNATIOH45203311122663CONTRACTOROHN/A$78,247false
KCR MECHANICAL SERVICES INC
4952 WINTON ROAD SUITE CFAIRFIELDOH45014311434251CONTRACTOROHN/A$18,203false
KELLEY & CARPENTER INC
507 MAPLE AVENUEHAMILTONOH45011310679587CONTRACTOROHN/A$19,446false
KIRK WILLIAMS CO INC
2734 HOME ROADGROVE CITYOH43123311390878CONTRACTOROHN/A$1,331false
LOCAL 392 EDUCATION FUND
1300 CENTURY CIRCLE NORTHSPRINGDALEOH45246310619811SCHOOLOHN/A$55,483false
LOCAL 392 FEDERAL CREDIT UNION
1228 CENTRAL PARKWAY ROOM 108CINCINNATIOH45202311050119CREDIT UNIOHN/A$32,100false
LOCAL 392 HEALTH & WELFARE FUND
1228 CENTRAL PARKWAYCINCINNATIOH45202310561070TRUSTEESOHN/A$621false
LOCAL 392 PENSION FUND
1228 CENTRAL PARKWAYCINCINNATIOH45202310655223TRUSTEESOHN/A$517false
LOCAL 392 SUB FUND
1228 CENTRAL PARKWAYCINCINNATIOH45202310727369TRUSTEESOHN/A$558false
M&M MECHANICAL INC
145 CHESAPEAKE AVENUEFORT THOMASKY41075611298607CONTRACTORKYN/A$12,895false
MCQUAY AC FACTORY SERVICE
739 NORTH WILSON ROADCOLUMBUSOH43204410404230CONTRACTOROHN/A-$50false
MECHANICAL INDUSTRIAL
11863 SOLZAM ROADCINCINNATIOH45249311072314CONTRACTOROHN/A$140,883false
PIPING OF OHIO INC
4884 ELK CREEK ROADMIDDLETOWNOH45042310725690CONTRACTOROHN/A$1,419false
PLAS PLUMBING CO INC
8805 LANCASTER AVENUECINCINNATIOH45242310682382CONTRACTOROHN/A$86,495false
PROGRESSIVE MECHANICAL
13210 CLOVERDALE ROADOAK PARKMI48237205056157CONTRACTORMIN/A$3,426false
PROGRESSIVE PLUMBING CO
531 HANOVER STREETHAMILTONOH45012311133091CONTRACTOROHN/A$85,428false
REILLY PLUMBING CO
5617 MUDDY CREEK ROADCINCINNATIOH45238311296083CONTRACTOROHN/A$17,751false
SCHARDEIN MECHANICAL
1810 OUTER LOOPLOUISVILLEKY40219611064532CONTRACTORKYN/A$83,175false
SIEMENS BUILDING TECHNOLOGIES
1310 KEMPER MEADOW DRIVE SUITE 500CINCINNATIOH45240132762488CONTRACTOROHN/A$78,724false
SLONE PLUMBING INC
2559 SPRING MILL PLACEBURLINGTONKY41005203977545CONTRACTORKYN/A$20,390false
CB&ISTONE & WEBSTER CONSTRUCTION
100 TECHNOLOGY CENTER DRIVESTOUGHTONMA02072721515465CONTRACTORMAN/A$46,733false
UNITED CONSTRUCTION CO INC
PO BOX 4859PARKERSBURGWV26104550676159CONTRACTORWVN/A$16,319false
VELOCITY PIPING
105 CONSTRUCTION BOULEVARDFAIRFIELDOH45014161697774CONTRACTOROHN/A$122,075false
WATKINS MECHANICAL INC
10 PARKER DRIVESPRINGBOROOH45066311544441CONTRACTOROHN/A$13,017false
ZINS PLUMBING
3827 SPRING GROVE AVENUECINCINNATIOH45223311156687CONTRACTOROHN/A$60,455false
TRITON SERVICES
8162 DUKE BOULEVARDMASONOH45040753093886CONTRACTOROHN/A$458,896false
PREMIER MECHANICAL SERVICES
819 MAPLE AVENUEHAMILTONOH45011260009125CONTRACTOROHN/A$87,948false
QUEEN CITY MECHANICAL INC
1950 WAYCROSS ROADCINCINNATIOH45240311367100CONTRACTOROHN/A$360,606false
MCGRAWKOKOSING INC
101 CLARK BOULEVARDMIDDLETOWNOH45044311355207CONTRACTOROHN/A$262,290false
DEBRA-KUEMPEL
3976 SOUTHERN AVENUECINCINNATIOH45227131615931CONTRACTOROHN/A$4,357,254false
DRIEKAST PIPING CORP
11290 SEBRING DRIVECINCINNATIOH45240311202047CONTRACTOROHN/A$287,359false
IHP INDUSTRIAL INC
1701 SOUTH 8TH STREETSAINT JOSEPHMO64502440585473CONTRACTORMON/A$227,807false
JOHN E CARRIGAN PLUMBING CO
48 WEST MCMICKEN AVENUECINCINNATIOH45202310948860CONTRACTOROHN/A$139,069false
JOHNSON CONTROLS INC
507 EAST MICHIGAN STREETMILWAUKEEWI53201390380010CONTRACTORWIN/A$215,976false
NELSON STARK INC
7685 FIELDS ERTEL ROADCINCINNATIOH45241311381696CONTRACTOROHN/A$791,117false
PECK HANNAFORD & BRIGGS CO
4670 CHESTER AVENUECINCINNATIOH45232310655823CONTRACTOROHN/A$1,156,394false
PECK HANNAFORD & BRIGGS SERVICE
4673 SPRING GROVE AVENUECINCINNATIOH45232310974318CONTRACTOROHN/A$573,728false
PROCESS CONSTRUCTION INC
2128 STATE AVENUECINCINNATIOH45214311125706CONTRACTOROHN/A$1,092,516false
SCHMIDT PLUMBING CO
1599 GRANDVIEW ROADALEXANDRIAKY41001611035638CONTRACTORKYN/A$156,966false
TG YOUNG CONTRACTING INC
2111 SOUTH WYNN ROADOKEANAOH45053311397474CONTRACTOROHN/A$398,476false
TJ DYER CO
5240 LESTER ROADCINCINNATIOH45213310521259CONTRACTOROHN/A$1,782,509false
TJ DYER SERVICE
5240 LESTER ROADCINCINNATIOH45213310521259CONTRACTOROHN/A$236,018false
PEVCO SYSTEMS INTERNATIONAL INC
1401 TANGIER DRIVEBALTIMOREMD21220521122056CONTRACTORMDN/A$665false
AUTOMATION MECHANICAL SERVICE
2422 CENTRAL PARKWAYCINCINNATIOH45214311579607CONTRACTOROHN/A$48,330false
C&D MECHANICAL INC
7600 PRODUCTION DRIVECINCINNATIOH45237311099535CONTRACTOROHN/A$154,564false
GM MECHANICAL INC
PO BOX 190COVINGTONOH45318310992408CONTRACTOROHN/A-$16,896false
THE GEILER COMPANY
6561 GLENWAY AVENUECINCINNATIOH45211310570189CONTRACTOROHN/A$758,474false
R KELLY INC
7645 PRODUCTION DRIVECINCINNATIOH45237311201737CONTRACTOROHN/A$274,230false
UA LOCAL UNION 392
1228 CENTRAL PARKWAYCINCINNATIOH45202310474230UNION HALLOHN/A$143,372false
FRYE MECHANICAL INC
820 EAST MONUMENT AVENUEDAYTONOH45402030374205CONTRACTOROHN/A$8,000false
MINNOTTE CONTRACTOR CORP
MINNOTTE SQUAREPITTSBURGHPA15220251098899CONTRACTORPAN/A$930false
A&M SERVICE INC
2422 CENTRAL PARKWAYCINCINNATIOH45214311579607CONTRACTOROHN/A$5,598false
DAIKIN APPLIED AMERICAS
13600 INDUSTRIAL PARK BOULEVARDPLYMOUTHMN55441410404230CONTRACTORMNN/A$55,003false
EARLY CONSTRUCTION CO
PO BOX 7966HUNTINGTONWV25779550620961CONTRACTORWVN/A$2,070false
INDUSTRIAL CONTRACTORS SKANSKA
401 NORTHWEST 1ST STREETEVANSVILLEIN47708351103660CONTRACTORINN/A-$3,662false
UNIVERSAL PIPING INDUSTRIES
12900 CAPITAL STREETOAK PARKMI48237272451663CONTRACTORMIN/A$5,418false
ALPHA MECHANICAL SERVICE INC
7200 DISTRIBUTION DRIVELOUISVILLEKY40258N/A$29,865false
GARRETT MECHANICAL
11159 LAKEVIEW DRIVEUNIONKY41091N/A$47,297false
GREAT LAKES MECHANICAL
N962 TOWER VIEW DRIVEGREENVILLEWI54942N/A$3,199false
HUSSUNG MECHANICAL CONT
6913 ENTERPRISE DRLOUISVILLEKY40214N/A$44,139false
ICS
401 NORTHWEST FIRST STREETEVANSVILLEIN47702N/A$64,142false
INTEGRATED ELECTRICAL SOLUTION
5789 STATE ROADHAMILTONOH45013N/A$21,523false
MURPHY COMPANY MECHANICAL
1233 NORTH PRICE ROADST LOUISMO63132N/A$500,841false
RIECK GROUP
5245 WADSWORTH RDDAYTONOH45414N/A$154false
STARCO INC
PO BOX 170160DAYTONOH45417N/A$1,556false
STERLING BOILER
PO BOX 8004EVANSVILLEIN47715N/A$45,749false
SUSTAINERGY COOPERATIVE
4211 WILLIAMSON PLCINCINNATIOH45223N/A$523false
WALSH INDUSTRIAL PIPING
2362 IRVINE RDRICHMONDKY40475N/A$1,536false
WORLD WIDE MECHANICAL CORP
579 CENTURY OAKS DRIVEZIONSVILLEIN46077N/A$934false
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
O$107,800ACCRUAL
PPF & MES PENSION
Q$15,671ACCRUAL
PPF & MES SUB
O$71,800ACCRUAL
PPF & MES SUB
Q$15,335ACCRUAL
PPF & MES INVESTMENT TRUST
K$37,788ACCRUAL

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