PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 (EIN 31-0561070)
Tax period
2011-01-01 to 2011-12-31
Filed
2012-06-22
IRS object ID
201201749349300425
Schema version
2011v1.2
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)
Timestamp2012-06-22T11:30:10-07:00Timestamp
Tax Period End Date2011-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1KELLEY GALLOWAY & COMPANY PSCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line12186 VICTORY PARKWAYAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code452062813ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN310561070EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1PIPEFITTERS UNION HEALTH & WELFARE FUND LOCAL 392BusinessNameLine1
FieldValueIRS element (for citing)
Name ControlPIPENameControl
Phone5132410444Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAYAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45202ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NamePAULA ALLPHINName
TitlePLAN ADMINISTRATORTitle
Phone5132410444Phone
Date Signed2012-06-22DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJOHN C LAYNEName
Phone5138611686Phone
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonPAULA ALLPHINNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAYAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45202ZIPCode
FieldValueIRS element (for citing)
Gross Receipts19776098GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501cXOrganization501c
Web SiteN/AWebSite
Type Of Organization TrustXTypeOfOrganizationTrust
Year Formation1952YearFormation
State Legal DomicileOHStateLegalDomicile
Activity Or Mission DescriptionTO 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.ActivityOrMissionDescription
Nbr Voting Members Governing Body6NbrVotingMembersGoverningBody
Nbr Independent Voting Members6NbrIndependentVotingMembers
Total Nbr Employees20TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year17166786ProgramServiceRevenuePriorYear
Program Service Revenue CY18747222ProgramServiceRevenueCY
Investment Income Prior Year1233528InvestmentIncomePriorYear
Investment Income Current Year844474InvestmentIncomeCurrentYear
Other Revenue Prior Year1183404OtherRevenuePriorYear
Other Revenue Current Year184402OtherRevenueCurrentYear
Total Revenue Prior Year19583718TotalRevenuePriorYear
Total Revenue Current Year19776098TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year15719664BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY15159902BenefitsPaidToMembersCY
Salaries Etc Prior Year268426SalariesEtcPriorYear
Salaries Etc Current Year237579SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year1023121OtherExpensePriorYear
Other Expenses Current Year1013845OtherExpensesCurrentYear
Total Expenses Prior Year17011211TotalExpensesPriorYear
Total Expenses Current Year16411326TotalExpensesCurrentYear
Revenues Less Expenses Prior Year2572507RevenuesLessExpensesPriorYear
Revenues Less Expenses CY3364772RevenuesLessExpensesCY
Total Assets BOY28025925TotalAssetsBOY
Total Assets EOY31375800TotalAssetsEOY
Total Liabilities BOY40354TotalLiabilitiesBOY
Total Liabilities EOY25457TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY27985571NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY31350343NetAssetsOrFundBalancesEOY
Mission DescriptionTO PROVIDE HEALTH BENEFITS FORMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
DescriptionCOLLECTIVE BARGAINING AGREEMENT BETWEEN PIPE FITTERS UNION LOCAL NO 392 AND MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI, OH TO PROVIDE INSURANCE, SICKNESS, & ACCIDENT BENEFITS TO LOCAL NO 392 MEMBERS. AT DECEMBER 31, 2011 THERE WERE 1,899 ACTIVE AND RETIRED PARTICIPANTS IN THE PLAN.Description
Described In501 C3falseDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetstrueReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees20NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members6NbrVotingGoverningBodyMembers
Number Independent Voting Members6NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MemberstrueElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicyfalseConflictOfInterestPolicy
Whistleblower PolicyfalseWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonPAULA ALLPHINNamePerson
Telephone Number5132410444TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAYAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45202ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
THOMAS P CHEEK
TRUSTEE0.00X000
CLIFF JOHNSON
TRUSTEE0.00X231000
JAMES B HARRIS
TRUSTEE0.00X91500
FRANK WERK
TRUSTEE0.00X000
BILL FLAUGHER
TRUSTEE0.00X000
JOHN LOWE
TRUSTEE0.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org3225TotalReportableCompFromOrg
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1ANTHEM BLUE CROSS & BLUE SHIELDBusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1220 VIRGINIA AVEAddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46204ZIPCode
FieldValueIRS element (for citing)
Description Of ServicesCLAIMS CONSULTANTDescriptionOfServices
Compensation508920Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumn
CONTRACTOR CONTRIBUTIONS99999915456578
SELF PAY & LOCAL 392 SUB9999993290644
FieldValueIRS element (for citing)
Total Program Service Revenue18747222TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column844474TotalRevenueColumn
Exclusion$844,474ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmountRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
UNREALIZED APRRECIATION OF ASSETS999999181278$181,278
OTHER INCOME99999931243124
FieldValueIRS element (for citing)
Total Other Revenue184402TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column19776098TotalRevenueColumn
Related Or Exempt Function Income18750346RelatedOrExemptFunctionIncome
Exclusion$1,025,752ExclusionAmount

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total15159902Total
Program Services15159902ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total3225Total
Program Services3225ProgramServices

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total219674Total
Program Services219674ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total14680Total
Program Services14680ProgramServices

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total93315Total
Program Services93315ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total28000Total
Program Services28000ProgramServices

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total8100Total
Program Services8100ProgramServices

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total508920Total
Program Services508920ProgramServices

Occupancy Occupancy

FieldValueIRS element (for citing)
Total25444Total
Program Services25444ProgramServices

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total9567Total
Program Services9567ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total15797Total
Program Services15797ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServices
WORKERS' COMPENSATION INSURANCE20382038
CONSULTING & ACTUARIAL FEES141605141605
TRUSTEE MEETING EXPENSE800800
OFFICE EQUIPMENT MAINTENANCE & REPAIRS66056605

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total173654Total
Program Services173654ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total16411326Total
Program Services16411326ProgramServices

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY489072BOY
EOY1048834EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY28291BOY
EOY28370EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis280422LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec222951LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY66820BOY
EOY57471EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY25832476BOY
EOY28349449EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY1609266BOY
EOY1891676EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY28025925BOY
EOY31375800EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY40354BOY
EOY25457EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY40354BOY
EOY25457EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY27985571BOY
EOY31350343EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY27985571BOY
EOY31350343EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY28025925BOY
EOY31375800EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses3364772ReconcilationRevenueExpenses
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule D IRS990ScheduleD

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis280422OtherCostOrOtherBasis
Depreciation222951Depreciation
Book Value57471BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings57471TotalOfBookValueLandBuildings

Other Assets OtherAssets (6 entries)

DescriptionDescriptionBook ValueBookValue
ACCRUED RECIPROCITY RECEIVABLE149779
ACCRUED INTEREST & DIVIDENDS RECEIVABLE46181
EMPLOYERS' CONTRIBUTIONS RECEIVABLE1459805
DUE FROM PENSION FUND & SUB FUND FOR SHARE OF OFFICE EXPENSES & OTHER57434
CLAIMS RECEIVABLE21282
OTHER RECEIVABLE157195
FieldValueIRS element (for citing)
Total Book Value Other Assets1891676TotalBookValueOtherAssets
Total Revenue19776098TotalRevenue
Total Expenses16411326TotalExpenses
Excess Or Deficit For Year3364772ExcessOrDeficitForYear
Excess Or Deficit Per FS3364772ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt19767998TotRevenueEtcAuditedFinclStmt
Revenue Subtotal19767998RevenueSubtotal
Investment Expenses Not Included8100InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt8100RevenueNotRptdOnFinStmt
Total Revenue Per Form99019776098TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt16403226TotExpensesEtcAuditedFinclStmt
Expenses Subtotal16403226ExpensesSubtotal
Investment Expenses Not Included28100InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt8100ExpensesNotRptdOnFinStmt
Total Expenses Per Form99016411326TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifierExplanationExplanation
Pt XACCOUNTING 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 NOT 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, 2011, THERE ARE NO UNCERTAIN POSITIONS
TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECONGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (12 entries)

IdentifierIdentifierExplanationExplanation
Pt VI, Line 11aTHE FORM 990 WAS MAILED TO THE ORGANIZATION'S TRUSTEES GOVERNING BODY
ON JUNE 8, 2012 FOR REVIEW AND COMMENT.
Pt VI, Line 15EACH YEAR THE TRUSTEES REVIEW THE COMPENSATION OF THE ADMINISTRATOR
AND OFFICE STAFF. UNION TRUSTEES ARE COMPENSATED FOR LOST TIME
AT THE RATE ESTABLISHED IN THE COLLECTIVE BARGAINING AGREEMENT.
Pt 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.
Pt 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.
Form 990, Part IX, Line 24fPARKING 2997. 2997. OFF-SITE STORAGE RENTAL 1540. 1540. COMPUTER SERVICES 9599. 9599. COMPUTER SERVICES ISSI 33034. 33034. SHREDDING & OTHER MISC. 3458. 3458. MEDICAL REFERENCE BOOKS BANK CHARGES 18132. 18132. OFFICE SUPPLIES 3069. 3069. TELEPHONE 3497. 3497. POSTAGE & SHIPPING 29975. 29975. PRINTING & PUBLICATIONS 15524. 15524. PAYROLL AUDITS 20998. 20998. FIDUCIARY, ERISA & GENERAL INSURANCE 31831. 31831.

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