PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 (EIN 31-0561070)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-08-26
IRS object ID
201402389349300045
Schema version
2013v3.1
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)
Return2014-08-26T15:23:07-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611129886PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KELLEY GALLOWAY SMITH GOOLSBY PSCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12186 VICTORY PARKWAYAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45206ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310561070EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PIPEFITTERS UNION HEALTH & WELFAREBusinessNameLine1
Business Name Line2FUND LOCAL 392BusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlPIPEBusinessNameControlTxt
Phone5132410444PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAY ROOM 100AddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45202ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRINDA HOFFMANPersonNm
Person TitlePLAN ADMINISTRATORPersonTitleTxt
Phone5132410444PhoneNum
Signature2014-08-26SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN C LAYNEPreparerPersonNm
PTINP00074410PTIN
Phone5138611686PhoneNum
Preparation2014-08-26PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRINDA HOFFMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAYAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45202ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$32,653,738GrossReceiptsAmt
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 Employee28TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$18,782,698PYProgramServiceRevenueAmt
CY Program Service Revenue$17,984,908CYProgramServiceRevenueAmt
PY Investment Income$1,172,784PYInvestmentIncomeAmt
CY Investment Income$1,663,383CYInvestmentIncomeAmt
PY Other Revenue$1,321,734PYOtherRevenueAmt
CY Other Revenue$1,363,248CYOtherRevenueAmt
PY Total Revenue$21,277,216PYTotalRevenueAmt
CY Total Revenue$21,011,539CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$17,473,693PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$17,474,569CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$273,187PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$248,517CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,063,707PYOtherExpensesAmt
CY Other Expenses$1,101,134CYOtherExpensesAmt
PY Total Expenses$18,810,587PYTotalExpensesAmt
CY Total Expenses$18,824,220CYTotalExpensesAmt
PY Revenues Less Expenses$2,466,629PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,187,319CYRevenuesLessExpensesAmt
Total Assets BOY$33,841,467TotalAssetsBOYAmt
Total Assets EOY$36,068,063TotalAssetsEOYAmt
Total Liabilities BOY$24,495TotalLiabilitiesBOYAmt
Total Liabilities EOY$63,772TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$33,816,972NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$36,004,291NetAssetsOrFundBalancesEOYAmt
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 Document385IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee28EmployeeCnt
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 PARKWAYAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45202ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CLIFF JOHNSON
TRUSTEE0.00Yes (X)$2,807$0$0
JAMES B HARRIS
TRUSTEE0.00Yes (X)$1,010$0$0
THOMAS P CHEEK
TRUSTEE0.00Yes (X)$0$0$0
FRANK WERK
TRUSTEE0.00Yes (X)$0$0$0
BILL FLAUGHER
TRUSTEE0.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$3,817TotalReportableCompFromOrgAmt
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 SHIELDBusinessNameLine1

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1220 VIRGINIA AVEAddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46404ZIPCode
FieldValueIRS element (for citing)
ServicesCLAIMS CONSULTAServicesDesc
Compensation$561,226CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACTOR CONTRIBUTIONS$15,254,639$15,254,639
SELF PAY & LOCAL 392 SUB$2,730,269$2,730,269
FieldValueIRS element (for citing)
Total Program Service Revenue$17,984,908TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$886,492TotalRevenueColumnAmt
Related Or Exempt Func Income$886,492RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$12,419,090SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$11,642,199SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$776,891SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$776,891TotalRevenueColumnAmt
Related Or Exempt Func Income$776,891RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
UNREALIZED APPRECIATION OF AS$1,363,157$1,363,157
OTHER INCOME$91$91
FieldValueIRS element (for citing)
Other Revenue Total$1,363,248OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,011,539TotalRevenueColumnAmt
Related Or Exempt Func Income$21,011,539RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$17,474,569TotalAmt
Program Services$17,474,569ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$3,817TotalAmt
Program Services$3,817ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$223,053TotalAmt
Program Services$223,053ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$21,647TotalAmt
Program Services$21,647ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$161,122TotalAmt
Program Services$161,122ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$32,793TotalAmt
Program Services$32,793ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$5,625TotalAmt
Program Services$5,625ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$561,226TotalAmt
Program Services$561,226ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$22,295TotalAmt
Program Services$22,295ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,268TotalAmt
Program Services$10,268ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$16,835TotalAmt
Program Services$16,835ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CONSULTING & ACTUARIAL FE$122,646$122,646
COMPUTER SERVICES ISSI$35,526$35,526
FIDUCIARY, ERISA & GENERA$29,158$29,158
POSTAGE & SHIPPING$28,979$28,979

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$74,661TotalAmt
Program Services$74,661ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$18,824,220TotalAmt
Program Services$18,824,220ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$717,034BOYAmt
EOY$338,399EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$30,422BOYAmt
EOY$32,756EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$235,114LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$204,412LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$47,537BOYAmt
EOY$30,702EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$31,090,297BOYAmt
EOY$33,724,898EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,956,177BOYAmt
EOY$1,941,308EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$33,841,467BOYAmt
EOY$36,068,063EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$24,495BOYAmt
EOY$63,772EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,495BOYAmt
EOY$63,772EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$33,816,972BOYAmt
EOY$36,004,291EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$33,816,972BOYAmt
EOY$36,004,291EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$33,841,467BOYAmt
EOY$36,068,063EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,187,319ReconcilationRevenueExpnssAmt
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$235,114OtherCostOrOtherBasisAmt
Depreciation$204,412DepreciationAmt
Book Value$30,702BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$30,702TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (6 entries)

DescDescBook ValueBookValueAmt
EMPLOYERS' CONTRIBUTIONS RECEIVABLE$1,307,316
OTHER RECEIVABLE$441,113
ACCRUED RECIRPOCITY RECEIVABLE$112,532
DUE FROM PENSION & SUB FUND FOR SHAR$52,585
ACCRUED INTEREST & DIVIDENDS RECEIVA$27,287
CLAIMS RECEIVABLE$475
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,941,308TotalBookValueOtherAssetsAmt
Total Rev Etc Audited Fincl Stmt$21,005,914TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$21,005,914RevenueSubtotalAmt
Investment Expenses Not Incld$5,625InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$5,625RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$21,011,539TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$18,818,595TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$18,818,595ExpensesSubtotalAmt
Investment Expenses Not Incld2$5,625InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$5,625ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$18,824,220TotalExpensesPerForm990Amt

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 MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (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 ADMINISTATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013 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 MEMEBERS OF THE GOVERNING BODY ASRE ELECTED EVERY THREE YEARS BY UNION MEMBERS OF LOCAL NO 392. UNION MEMBERS ARE PARTICIPANTS IN THE PLAN.
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 19EA

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrganizationControlledOrganizationIndBusiness Name Line2DisregardedEntityName/BusinessNameLine2Public 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 (92 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdShare Of Total IncomeShareOfTotalIncomeAmtControlled OrganizationControlledOrganizationInd
ACOUSTITHERM
3121 MEEKER STREETCINCINNATIOH45225300006801CONTRACTOROHN/A$77,667false
ADVANCED FACILITIES
4690 SOUTH INTERSTATE DRIVECINCINNATIOH45246311475939CONTRACTOROHN/A$35,362false
ARTIC HEATING & AC INC
1032 REDBIRD ROADLOVELANDOH45140311002682CONTRACTOROHN/A$125,077false
BACHMANS INC
4058 CLOUGH WOODS DRIVEBATAVIAOH45103310580562CONTRACTOROHN/A$138,302false
BLUE CHIP PLUMBING
3816 FOXTAIL LANECINCINNATIOH45248311431590CONTRACTOROHN/A$64,493false
CARRIER CORPORATION
CARRIER PARKWAY BUILDING TR5SYRACUSENY13221060991716CONTRACTORNYN/A$37,047false
CARRIGAN & GRIMM PLUMBING
1361 TENNESSEE AVENUECINCINNATIOH45229621011775CONTRACTOROHN/A$60,415false
CEDAR FAIRKINGS ISLAND
1 CEDAR POINT DRIVESANDUSKYOH44870061346301CONTRACTOROHN/A$95,263false
COLEMAN-SPOHN
1775 EAST 45TH STREETCLEVELANDOH44103341781243CONTRACTOROHN/A$5,132false
COORDINATED BIM SOLUTIONS
8443 WOODREED DRIVEWEST CHESTEROH45069273610096CONTRACTOROHN/A$9,189false
FREBCO INDUSTRIAL PIPING
6891 GERMANTOWN PIKEMIAMISBURGOH45342453109765CONTRACTOROHN/A$18,293false
GARRETT MECHANICAL MAINTENANCE INC
11159 LAKEVIEW DRIVEUNIONKY41091202103694CONTRACTORKYN/A$67,303false
GRAYCOR INDUSTRIAL CONSTRUCTION INC
2 MID AMERICA PLAZA SUITE 400OAKBROOK TERRACEIL60181360898220CONTRACTORILN/A$139,196false
HART PLUMBING CO INC
981 MIDWAY DRIVEALEXANDRIAKY41001611201062CONTRACTORKYN/A$90,265false
HENN PLUMBING
8793 WUEST ROADCINCINNATIOH45251061644296CONTRACTOROHN/A$34,523false
HOLLAND & HOLLAND
5033 WINTON ROADCINCINNATIOH45232311137412CONTRACTOROHN/A$49,638false
HONEYWELL INC
1280 KEMPER MEADOW DRIVECINCINNATIOH45240222640650CONTRACTOROHN/A$10,560false
HUDSON PIPING INC
836 WALNUT STREETDAYTONKY41074611286456CONTRACTORKYN/A$101,066false
INVESTMENT TRUSTEES LOCAL 392
1228 CENTRAL PARKWAYCINCINNATIOH45202237166422TRUSTEESOHN/A$203false
J&H MECHANICAL CONTRACTORS
669 BAUER ROADSOMERVILLEOH45064311402329CONTRACTOROHN/A$31,221false
JOS HONHORST CO
1050 DALTON AVENUECINCINNATIOH45203311122663CONTRACTOROHN/A$58,113false
KCR MECHANICAL SERVICES INC
4952 WINTON ROAD SUITE CFAIRFIELDOH45014311434251CONTRACTOROHN/A$7,265false
KELLEY & CARPENTER INC
507 MAPLE AVENUEHAMILTONOH45011310679587CONTRACTOROHN/A$17,249false
KIRK WILLIAMS CO INC
2734 HOME ROADGROVE CITYOH43123311390878CONTRACTOROHN/A$12,399false
LOCAL 392 EDUCATION FUND
1300 CENTURY CIRCLE NORTHSPRINGDALEOH45246310619811SCHOOLOHN/A$52,087false
LOCAL 392 FEDERAL CREDIT UNION
1228 CENTRAL PARKWAY ROOM 108CINCINNATIOH45202311050119CREDIT UNIOHN/A$34,443false
LOCAL 392 HEALTH & WELFARE FUND
1228 CENTRAL PARKWAYCINCINNATIOH45202310561070TRUSTEESOHN/A$769false
LOCAL 392 PENSION FUND
1228 CENTRAL PARKWAYCINCINNATIOH45202310655223TRUSTEESOHN/A$697false
LOCAL 392 SUB FUND
1228 CENTRAL PARKWAYCINCINNATIOH45202310727369TRUSTEESOHN/A$376false
M&M MECHANICAL INC
145 CHESAPEAKE AVENUEFORT THOMASKY41075611298607CONTRACTORKYN/A$13,619false
MCQUAY AC FACTORY SERVICE
739 NORTH WILSON ROADCOLUMBUSOH43204410404230CONTRACTOROHN/A$27,186false
MECHANICAL INDUSTRIAL
11863 SOLZAM ROADCINCINNATIOH45249311072314CONTRACTOROHN/A$128,798false
PEDAL VALVES INC
13625 RIVER ROADLULINGLA70070721249237CONTRACTORLAN/A$1,467false
PIPING OF OHIO INC
4884 ELK CREEK ROADMIDDLETOWNOH45042310725690CONTRACTOROHN/A$40,423false
PLAS PLUMBING CO INC
8805 LANCASTER AVENUECINCINNATIOH45242310682382CONTRACTOROHN/A$80,018false
POWER HOUSE PLUMBING INC
2619 STATE ROUTE 134MOUNT ORABOH45154830420824CONTRACTOROHN/A-$1,199false
PROGRESSIVE MECHANICAL
13210 CLOVERDALE ROADOAK PARKMI48237205056157CONTRACTORMIN/A$4,208false
PROGRESSIVE PLUMBING CO
531 HANOVER STREETHAMILTONOH45012311133091CONTRACTOROHN/A$95,484false
REILLY PLUMBING CO
5617 MUDDY CREEK ROADCINCINNATIOH45238311296083CONTRACTOROHN/A$17,889false
S&DOSTERFELD MECHANICAL CONTRACTOR
1101 NEGLEY PLACEDAYTONOH45402311430823CONTRACTOROHN/A$14,729false
SCHARDEIN MECHANICAL
1810 OUTER LOOPLOUISVILLEKY40219611064532CONTRACTORKYN/A$104,242false
SCHNEIDER PLUMBING
7867 FOXTROT DRIVENORTH BENDOH45052311253400CONTRACTOROHN/A$18,046false
SIEMENS BUILDING TECHNOLOGIES
1310 KEMPER MEADOW DRIVE SUITE 500CINCINNATIOH45240132762488CONTRACTOROHN/A$82,768false
SLONE PLUMBING INC
2559 SPRING MILL PLACEBURLINGTONKY41005203977545CONTRACTORKYN/A$29,413false
CB&ISTONE & WEBSTER CONSTRUCTION
100 TECHNOLOGY CENTER DRIVESTOUGHTONMA02072721515465CONTRACTORMAN/A$42,594false
UNITED CONSTRUCTION CO INC
PO BOX 4859PARKERSBURGWV26104550676159CONTRACTORWVN/A$17,111false
VELOCITY PIPING
105 CONSTRUCTION BOULEVARDFAIRFIELDOH45014161697774CONTRACTOROHN/A$76,936false
WATKINS MECHANICAL INC
10 PARKER DRIVESPRINGBOROOH45066311544441CONTRACTOROHN/A$13,493false
ZINS PLUMBING
3827 SPRING GROVE AVENUECINCINNATIOH45223311156687CONTRACTOROHN/A$126,530false
TRITON SERVICES
8162 DUKE BOULEVARDMASONOH45040753093886CONTRACTOROHN/A$669,401false
PREMIER MECHANICAL SERVICES
819 MAPLE AVENUEHAMILTONOH45011260009125CONTRACTOROHN/A$75,618false
ENERFAB INC
4955 SPRING GROVE AVENUECINCINNATIOH45232310217488CONTRACTOROHN/A$6,791false
SWISSLOG TRANSLOGIC CORP
10825 EAST 47TH AVENUEDENVERCO80239130337378CONTRACTORCON/A$5,728false
QUEEN CITY MECHANICAL INC
1950 WAYCROSS ROADCINCINNATIOH45240311367100CONTRACTOROHN/A$303,521false
MCGRAWKOKOSING INC
101 CLARK BOULEVARDMIDDLETOWNOH45044311355207CONTRACTOROHN/A$211,251false
DEBRA-KUEMPEL
3976 SOUTHERN AVENUECINCINNATIOH45227131615931CONTRACTOROHN/A$3,745,196false
DRIEKAST PIPING CORP
11290 SEBRING DRIVECINCINNATIOH45240311202047CONTRACTOROHN/A$281,634false
IHP INDUSTRIAL INC
1701 SOUTH 8TH STREETSAINT JOSEPHMO64502440585473CONTRACTORMON/A$247,769false
JOHN E CARRIGAN PLUMBING CO
48 WEST MCMICKEN AVENUECINCINNATIOH45202310948860CONTRACTOROHN/A$134,559false
JOHNSON CONTROLS INC
507 EAST MICHIGAN STREETMILWAUKEEWI53201390380010CONTRACTORWIN/A$200,508false
NELSON STARK INC
7685 FIELDS ERTEL ROADCINCINNATIOH45241311381696CONTRACTOROHN/A$929,927false
PECK HANNAFORD & BRIGGS CO
4670 CHESTER AVENUECINCINNATIOH45232310655823CONTRACTOROHN/A$867,170false
PECK HANNAFORD & BRIGGS SERVICE
4673 SPRING GROVE AVENUECINCINNATIOH45232310974318CONTRACTOROHN/A$598,032false
PROCESS CONSTRUCTION INC
2128 STATE AVENUECINCINNATIOH45214311125706CONTRACTOROHN/A$961,055false
SCHMIDT PLUMBING CO
1599 GRANDVIEW ROADALEXANDRIAKY41001611035638CONTRACTORKYN/A$149,992false
TG YOUNG CONTRACTING INC
2111 SOUTH WYNN ROADOKEANAOH45053311397474CONTRACTOROHN/A$225,562false
TJ DYER CO
5240 LESTER ROADCINCINNATIOH45213310521259CONTRACTOROHN/A$1,319,133false
TJ DYER SERVICE
5240 LESTER ROADCINCINNATIOH45213310521259CONTRACTOROHN/A$183,759false
NADING MECHANICAL INC
PO BOX 98HOPEIN47246351438761CONTRACTORINN/A$114false
PEVCO SYSTEMS INTERNATIONAL INC
1401 TANGIER DRIVEBALTIMOREMD21220521122056CONTRACTORMDN/A$2,273false
AUTOMATION MECHANICAL SERVICE
2422 CENTRAL PARKWAYCINCINNATIOH45214311579607CONTRACTOROHN/A$72,302false
C&D MECHANICAL INC
7600 PRODUCTION DRIVECINCINNATIOH45237311099535CONTRACTOROHN/A$147,138false
GM MECHANICAL INC
PO BOX 190COVINGTONOH45318310992408CONTRACTOROHN/A$43,352false
THE GEILER COMPANY
6561 GLENWAY AVENUECINCINNATIOH45211310570189CONTRACTOROHN/A$555,760false
R KELLY INC
7645 PRODUCTION DRIVECINCINNATIOH45237311201737CONTRACTOROHN/A$189,354false
UA LOCAL UNION 392
1228 CENTRAL PARKWAYCINCINNATIOH45202310474230UNION HALLOHN/A$139,707false
FRYE MECHANICAL INC
820 EAST MONUMENT AVENUEDAYTONOH45402030374205CONTRACTOROHN/A$4,105false
MINNOTTE CONTRACTOR CORP
MINNOTTE SQUAREPITTSBURGHPA15220251098899CONTRACTORPAN/A$27,227false
VOLKER & ASSOCIATES
10175 HARRISON AVENUEHARRISONOH45030010616971CONTRACTOROHN/A$1,126false
A&M SERVICE INC
2422 CENTRAL PARKWAYCINCINNATIOH45214311579607CONTRACTOROHN/A-$2,828false
AC&R SPECIALISTS
PO BOX 837SIOUX CITYIA51102421064284CONTRACTORIAN/A$429false
CR MEYER & SONS CO
895 WEST 20TH AVENUEOSHKOSHWI54902390467980CONTRACTORWIN/A$3,242false
DAIKIN APPLIED AMERICAS
13600 INDUSTRIAL PARK BOULEVARDPLYMOUTHMN55441410404230CONTRACTORMNN/A$18,427false
EARLY CONSTRUCTION CO
PO BOX 7966HUNTINGTONWV25779550620961CONTRACTORWVN/A$16,387false
FINNEY COMPANY INC
1132 FINNEY DRIVELEXINGTONKY40511610736610CONTRACTORKYN/A$589false
INDUSTRIAL CONTRACTORS SKANSKA
401 NORTHWEST 1ST STREETEVANSVILLEIN47708351103660CONTRACTORINN/A$22,902false
POWER PROCESS PIPING
45780 PORT STREETPLYMOUTHMI48170382041808CONTRACTORMIN/A$26,797false
PRECISION COOLING TOWER
1365 COMMONWEALTH DRIVEHENDERSONKY42420611133637CONTRACTORKYN/A$127false
SAUER GROUP INC
30 51ST STREETPITTSBURGHPA15201262081388CONTRACTORPAN/A$1,251false
TWEETGAROT MECHANICAL INC
2545 LARSEN ROAD PO BOX 11767GREEN BAYWI54307391194275CONTRACTORWIN/A$4,513false
UNIVERSAL PIPING INDUSTRIES
12900 CAPITAL STREETOAK PARKMI48237272451663CONTRACTORMIN/A$154false
W SOULE
7125 SOUTH SPRINKLE ROADPORTAGEMI49002381811731CONTRACTORMIN/A$55,019false
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 OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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