2012-06-22T11:30:10-07:00 2011-12-31 KELLEY GALLOWAY & COMPANY PSC 2186 VICTORY PARKWAY CINCINNATI OH 452062813 990 2011-01-01 310561070 PIPEFITTERS UNION HEALTH & WELFARE FUND LOCAL 392 PIPE 5132410444 1228 CENTRAL PARKWAY CINCINNATI OH 45202 PAULA ALLPHIN 5132410444 2012-06-22 true JOHN C LAYNE 5138611686 2011 2016-02-24 21:20:13Z PAULA ALLPHIN 1228 CENTRAL PARKWAY CINCINNATI OH 45202 19776098 false X N/A X 1952 OH TO 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. 6 6 20 0 0 0 17166786 18747222 1233528 844474 1183404 184402 19583718 19776098 0 15719664 15159902 268426 237579 0 0 1023121 1013845 17011211 16411326 2572507 3364772 28025925 31375800 40354 25457 27985571 31350343 TO PROVIDE HEALTH BENEFITS FOR false false COLLECTIVE 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. false false false false false false false false false false true false false true false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 20 true false false false false false false false false false false X 6 6 false false false false false true false true true false false true false false true true true false X PAULA ALLPHIN 5132410444 1228 CENTRAL PARKWAY CINCINNATI OH 45202 THOMAS P CHEEK 0.00 X 0 0 0 CLIFF JOHNSON 0.00 X 2310 0 0 JAMES B HARRIS 0.00 X 915 0 0 FRANK WERK 0.00 X 0 0 0 BILL FLAUGHER 0.00 X 0 0 0 JOHN LOWE 0.00 X 0 0 0 3225 false false false ANTHEM BLUE CROSS & BLUE SHIELD 220 VIRGINIA AVE INDIANAPOLIS IN 46204 CLAIMS CONSULTANT 508920 1 CONTRACTOR CONTRIBUTIONS 999999 15456578 SELF PAY & LOCAL 392 SUB 999999 3290644 18747222 844474 844474 UNREALIZED APRRECIATION OF ASSETS 999999 181278 181278 OTHER INCOME 999999 3124 3124 184402 19776098 18750346 1025752 15159902 15159902 3225 3225 219674 219674 14680 14680 93315 93315 28000 28000 8100 8100 508920 508920 25444 25444 9567 9567 15797 15797 WORKERS' COMPENSATION INSURANCE 2038 2038 CONSULTING & ACTUARIAL FEES 141605 141605 TRUSTEE MEETING EXPENSE 800 800 OFFICE EQUIPMENT MAINTENANCE & REPAIRS 6605 6605 173654 173654 16411326 16411326 489072 1048834 28291 28370 280422 222951 66820 57471 25832476 28349449 1609266 1891676 28025925 31375800 40354 25457 40354 25457 X 27985571 31350343 27985571 31350343 28025925 31375800 3364772 X false true true X false 280422 222951 57471 57471 ACCRUED RECIPROCITY RECEIVABLE 149779 ACCRUED INTEREST & DIVIDENDS RECEIVABLE 46181 EMPLOYERS' CONTRIBUTIONS RECEIVABLE 1459805 DUE FROM PENSION FUND & SUB FUND FOR SHARE OF OFFICE EXPENSES & OTHER 57434 CLAIMS RECEIVABLE 21282 OTHER RECEIVABLE 157195 1891676 19776098 16411326 3364772 3364772 19767998 19767998 8100 8100 19776098 16403226 16403226 8100 8100 16411326 Pt X ACCOUNTING 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. Pt VI, Line 11a THE FORM 990 WAS MAILED TO THE ORGANIZATION'S TRUSTEES GOVERNING BODY ON JUNE 8, 2012 FOR REVIEW AND COMMENT. Pt VI, Line 15 EACH 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 19 THE 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 7a THREE 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 24f PARKING 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.