PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 (EIN 31-0561070)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-07-24
IRS object ID
202612059349300811
Schema version
2025v4.0
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)
Return2026-07-24T11:39:30-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

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 Line15086 WOOSTER ROADAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45226ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

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
Signature2026-06-23SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNATHAN BAILEY CPAPreparerPersonNm
PTINP01294853PTIN
Phone5137459204PhoneNum
Preparation2026-07-24PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES HARRISPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 CENTRAL PARKWAYAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$39,346,522GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressLOCAL392.COMWebsiteAddressTxt
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 THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee21TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$35,527,372PYProgramServiceRevenueAmt
CY Program Service Revenue$37,382,602CYProgramServiceRevenueAmt
PY Investment Income$852,803PYInvestmentIncomeAmt
CY Investment Income$622,893CYInvestmentIncomeAmt
PY Other Revenue$1,892,464PYOtherRevenueAmt
CY Other Revenue$1,079,652CYOtherRevenueAmt
PY Total Revenue$38,272,639PYTotalRevenueAmt
CY Total Revenue$39,085,147CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$29,323,172PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$29,034,514CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$858,731PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$864,707CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,569,153PYOtherExpensesAmt
CY Other Expenses$1,772,269CYOtherExpensesAmt
PY Total Expenses$31,751,056PYTotalExpensesAmt
CY Total Expenses$31,671,490CYTotalExpensesAmt
PY Revenues Less Expenses$6,521,583PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,413,657CYRevenuesLessExpensesAmt
Total Assets BOY$39,750,150TotalAssetsBOYAmt
Total Assets EOY$50,313,818TotalAssetsEOYAmt
Total Liabilities BOY$226,874TotalLiabilitiesBOYAmt
Total Liabilities EOY$312,706TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$39,523,276NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$50,001,112NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
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 RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
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 Document13IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee21EmployeeCnt
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
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
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 WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES HARRIS
TRUSTEE1.0048.00Yes (X)$0$112,059$95,386
AL WILKERSON
TRUSTEE1.000.00Yes (X)$2,730$0$0
THOMAS CHEEK
TRUSTEE1.000.00Yes (X)$1,478$0$0
JASON KAHLIG
TRUSTEE1.000.00Yes (X)$0$0$0
CHAD RAMEY
TRUSTEE1.000.00Yes (X)$0$0$0
TOM WELLMAN
TRUSTEE1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$4,208TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$112,059TotReportableCompRltdOrgAmt
Total Other Compensation$95,386TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MARATHON HEALTH
1400 WEWATTA STREET STE 350DENVERCO80202HEALTH MANAGEME$1,311,272
ANTHEM BLUE CROSS & BLUE SHIELD
220 VIRGINIA AVENUEINDIANAPOLISIN46404CLAIMS CONSULTA$772,717
THE SEGAL COMPANY INC
1300 EAST 9TH STREET SUITE 1900CLEVELANDOH441141593CONSULTING$176,898
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONTRACTOR CONTRIBUTIONS$34,964,052$34,964,052
SELF-PAYMENTS FROM RETIRED PA$2,301,193$2,301,193
SELF-PAYMENTS FROM ACTIVE PAR$117,357$117,357
FieldValueIRS element (for citing)
Total Program Service Revenue$37,382,602TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$569,268TotalRevenueColumnAmt
Related Or Exempt Func Income$569,268RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$315,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$261,375SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$53,625SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$53,625TotalRevenueColumnAmt
Related Or Exempt Func Income$53,625RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STOP LOSS PROCEEDS$530,798$530,798
SHARE OF EXPENSE REIMBURSEMEN$400,923$400,923
OTHER INCOME$147,931$147,931
FieldValueIRS element (for citing)
Other Revenue Total$1,079,652OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,085,147TotalRevenueColumnAmt
Related Or Exempt Func Income$39,085,147RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$29,034,514TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$4,208TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$466,629TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$192,883TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$164,652TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$36,335TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$88,022TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$56,750TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$66,567TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$772,717TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$44,217TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$27,702TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$411TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CONSULTING & ACTUARY FEES$254,698
COMPUTER SERVICES ISSI$184,156
COMPUTER SERVICES$74,136
FIDUCIARY, ERISA & GENERA$47,449

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$155,444TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$31,671,490TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$234,569BOYAmt
EOY$239,310EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,491,347BOYAmt
EOY$2,566,924EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,796,737BOYAmt
EOY$3,712,264EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,330,454BOYAmt
EOY$1,252,332EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$642,252LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$641,790LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$873BOYAmt
EOY$462EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,977,439BOYAmt
EOY$23,866,803EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$13,829,384BOYAmt
EOY$18,569,549EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$89,347BOYAmt
EOY$106,174EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$39,750,150BOYAmt
EOY$50,313,818EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$226,874BOYAmt
EOY$312,706EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$226,874BOYAmt
EOY$312,706EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$39,523,276BOYAmt
EOY$50,001,112EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$39,523,276BOYAmt
EOY$50,001,112EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$39,750,150BOYAmt
EOY$50,313,818EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$7,413,657ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$3,064,179NetUnrlzdGainsLossesInvstAmt
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$642,252OtherCostOrOtherBasisAmt
Depreciation$641,790DepreciationAmt
Book Value$462BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$462TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCOMMON COLLECTIVE TRUSTSDesc
Book Value$18,569,549BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$18,569,549TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt$41,681,836TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$3,064,179NetUnrealizedGainsInvstAmt
Revenue Not Reported$3,064,179RevenueNotReportedAmt
Revenue Subtotal$38,617,657RevenueSubtotalAmt
Investment Expenses Not Incld$66,567InvestmentExpensesNotIncldAmt
Other Revenues Not Included$400,923OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$467,490RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$39,085,147TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$31,204,000TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$400,923OtherExpensesIncludedAmt
Expenses Not Reported-$400,923ExpensesNotReportedAmt
Expenses Subtotal$31,604,923ExpensesSubtotalAmt
Investment Expenses Not Incld2$66,567InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$66,567ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$31,671,490TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 4, PART XI, LINE 4BSHARE OF EXPENSE REIMBURSEMENT 400,923
SCHEDULE D, PAGE 4, PART XII, LINE 2DSHARE OF EXPENSE REIMBURSEMENT -400,923

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJAMES HARRISPersonNm
TitleTRUSTEETitleTxt
Compensation Based On Rltd Orgs$112,059CompensationBasedOnRltdOrgsAmt
Nontaxable Benefits Rltd Orgs$95,386NontaxableBenefitsRltdOrgsAmt
Total Compensation Rltd Orgs$207,445TotalCompensationRltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 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 THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.
FORM 990, PAGE 2, PART III, LINE 4DTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.
FORM 990, PAGE 6, PART VI, LINE 7ATWO OF THE SIX MEMBERS OF THE GOVERNING BODY ARE ELECTED EVERY THREE YEARS BY THE MEMBERS OF LOCAL UNION NO 392. A THIRD TRUSTEE IS APPOINTED BY THE BUSINESS MANAGER FROM THE FULL TIME OFFICERS. ALL UNION MEMBERS ARE PARTICIPANTS IN THE PLAN. THE OTHER THREE MEMBERS OF THE GOVERNING BOARD ARE APPOINTED BY THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 WAS REVIEWED BY THE ORGANIZATION'S GOVERNING BODY AT THE BOARD OF TRUSTEES MEETING.
FORM 990, PAGE 6, PART VI, LINE 15AEACH YEAR THE TRUSTEES REVIEW THE COMPENSATION OF THE PLAN ADMINISTRATOR.
FORM 990, PAGE 6, PART VI, LINE 15BEACH YEAR THE TRUSTEES REVIEW THE COMPENSATION OF THE OFFICE STAFF. UNION TRUSTEES EXCEPT FOR UNION OFFICERS ARE COMPENSATED FOR LOST TIME WAGES 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 WRITTEN CONFLICT OF INTEREST POLICY.
FORM 990, PART XI, LINE 9SHARE OF EXPENSE REIMBURSEMENT -400,923 SHARE OF EXPENSE REIMBURSEMENT 400,923

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 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 PARKWAYCINCINNATIOH45202237166422LEASEOH501 C5NAfalse
PLUMBERS PIPE FITTERS & MES
1228 CENTRAL PARKWAYCINCINNATIOH45202310727369EXPENSESOH501 C9NAfalseLOCAL UNION 392 SUB FUND
PLUMBERS PIPE FITTERS & MES
1228 CENTRAL PARKWAYCINCINNATIOH45202310655223EXPENSESOH401ANAfalseLOCAL 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
PLUMBERS PIPE FITTERS & MES
1228 CENTRAL PARKWAYCINCINNATIOH45202842587991EXPENSESOH501C9NAfalseLOCAL UNION 392 SUPPLEMENT RETIREME
OHIO STATE ASSOCIATION OF PLUMBERS
947 GOODALE BLVDCOLUMBUSOH43212340707601RECIPROCITOH501C5NAfalse

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (71 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtAddress Line2USAddress/AddressLine2Txt
AC&R SPECIALISTS
425 PERRY STREETSIOUX CITYIA51103421064284CONTRACTORN/Afalse
ADVANCED FACILITIES INC
4690 SOUTH INTERSTATE DRIVECINCINNATIOH45246311475939CONTRACTORN/AfalseOH
ADVANCED MECHANICAL OF NORTHERN KY
437 RIPPLE RUN ROADVERONAKY41092812647078CONTRACTORN/AfalseKY
ALPHA MECHANICAL SERVICE INC
7200 DISTRIBUTION DRIVELOUISVILLEKY40258CONTRACTORN/AfalseKY
B&B MECHANICAL SERVICES AQUIS
2861 SYDNEY AVECINCINNATIOH45225CONTRACTORN/Afalse
BACHMAN'S INC
4058 CLOUGH WOODS DRIVEBATAVIAOH45103310580562CONTRACTORN/AfalseOH
BMWC CONSTRUCTORS INC
1740 WEST MICHIGAN STINDIANAPOLISIN46222CONTRACTORN/AfalseIN
BODIE MECHANICAL SERVICES INC
16380 US 224 - EAST PO BOX 390FINDLAYOH45840CONTRACTORN/AfalseOH
BOWEN ENGINEERING CORPORATION
10315 ALLISONVILLE ROADFISHERSIN46038CONTRACTORN/AfalseIN
C&D MECHANICAL INC
7600 PRODUCTION DRIVECINCINNATIOH45237311099535CONTRACTORN/AfalseOH
CARRIER COMMERCIAL SERVICE
CARRIER PARKWAY BUILDING TR5SYRACUSENY13221060991716CONTRACTORN/AfalseNY
CIRCLE R MECHANICAL
4011 N 150 WCOLUMBUSIN47201CONTRACTORN/AfalseIN
CLAY'S PERFORMANCE CONSTRUCTION
12449 VIRGINIA BLVDASHLANDKY41102CONTRACTORN/AfalseKY
CLIMATE PROS
5309 HAMILTON AVENUECLEVELANDOH44114550914273CONTRACTORN/Afalse
COENEN MECHANICAL
401 EAST SOUTH ISLAND STREETAPPLETONWI54915CONTRACTORN/AfalseWI
CR MEYER & SONS
2516 GLADE STREETMUSKEGON HEIGHTSMI49444CONTRACTORN/AfalseMI
DAIKIN APPLIED AMERICAS
13600 INDUSTRIAL PARK BOULEVARDPLYMOUTHMN55441410404230CONTRACTORN/AfalseMN
DEBRA-KUEMPEL
3976 SOUTHERN AVENUECINCINNATIOH45227131615931CONTRACTORN/AfalseOH
DRIEKAST PIPING CORPORATION
11290 SEBRING DRIVECINCINNATIOH45240311202047CONTRACTORN/AfalseOH
ELITAIRE LLC
11325 REED HARTMAN HWY STE 100CINCINNATIOH45241853531629CONTRACTORN/Afalse
ELITE MECHANICAL SERVICES
301 9TH AVEDAYTONKY41074CONTRACTORN/AfalseKY
ENERFAB MODULAR
119 MAY DRIVEHARRISONOH45030CONTRACTORN/AfalseOH
ENERFAB INC
4955 SPRING GROVE AVENUECINCINNATIOH45232CONTRACTORN/AfalseOH
FAZIO MECHANICAL SERVICES INC
950 TAYLOR STATION ROADGAHANNAOH43230CONTRACTORN/AfalseOH
FLUOR CONSTRUCTION INT'L INC
352 HALTON RDGREENVILLESC29607CONTRACTORN/AfalseSC
FREBCO INDUSTRIAL PIPING
6891 GERMANTOWN PIKEMIAMISBURGOH45342CONTRACTORN/AfalseOH
GRAYCOR INDUSTRIAL CONSTRUCTION INC
2 MID AMERICA PLAZA SUITE 400OAKBROOK TERRACEIL60181360898220CONTRACTORN/AfalseIL
HARRIS COMPANY
909 MONTREAL CIRCLESAINT PAULMN55102CONTRACTORN/AfalseMN
HENN PLUMBING
8793 WUEST ROADCINCINNATIOH45251061644296CONTRACTORN/AfalseOH
HOLLAND & HOLLAND
5033 WINTON ROADCINCINNATIOH45232311137412CONTRACTORN/AfalseOH
HUDSON PIPING INC
836 WALNUT STREETDAYTONKY41074611286456CONTRACTORN/AfalseKY
INFINITY DESIGN & CONSTRUCTION GROU
11605 SHELBYVILLE RDLOUISVILLEKY40243CONTRACTORN/AfalseKY
J&H UTILITIES LLC
669 BAUER ROADSOMERVILLEOH45064311402329CONTRACTORN/AfalseOH
JOHN E CARRIGAN PLUMBING CO
48 WEST MCMICKEN AVENUECINCINNATIOH45202310948860CONTRACTORN/AfalseOH
JOHNSON CONTROLS INC
507 EAST MICHIGAN STREETMILWAUKEEWI53201390380010CONTRACTORN/AfalseWI
JOS HONHORST CO
1050 DALTON AVENUECINCINNATIOH45203311122663CONTRACTORN/AfalseOH
KCR MECHANICAL SERVICES INC
4952 WINTON ROAD SUITE CFAIRFIELDOH45014311434251CONTRACTORN/AfalseOH
KELLEY & CARPENTER INC
507 MAPLE AVENUEHAMILTONOH45011310679587CONTRACTORN/AfalseOH
LOCAL 392 FEDERAL CREDIT UNION
1228 CENTRAL PARKWAY ROOM 108CINCINNATIOH45202311050119CREDIT UNIN/AfalseOH
M&M MECHANICAL INC
145 CHESAPEAKE AVENUEFORT THOMASKY41075611298607CONTRACTORN/AfalseKY
MAGNUM MANAGEMENTKINGS ISLAND
1 CEDAR POINT DRIVESANDUSKYOH44870061346301CONTRACTORN/AfalseOH
MCGRAWKOKOSING INC
101 CLARK BOULEVARDMIDDLETOWNOH45044311355207CONTRACTORN/AfalseOH
MECHANICAL INDUSTRIAL CONTRACTORS
11863 SOLZAM ROADCINCINNATIOH45249311072314CONTRACTORN/AfalseOH
MI-DE-CON INC
3331 S 3RD STREETIRONTONOH45638CONTRACTORN/AfalseOH
MOMENTUM MECHANICAL
2504 GRAVEL DRIVEFORT WORTHTX76118CONTRACTORN/AfalseTX
MONROE PLUMBING & HEATING
PO BOX 307MONROEMI48161CONTRACTORN/AfalseMI
MORRISON CONSTRUCTION
1834 SUMMER STHAMMONDIN46320CONTRACTORN/AfalseIN
NELSON STARK INC
7685 FIELDS ERTEL ROADCINCINNATIOH45241311381696CONTRACTORN/AfalseOH
NORTH MECHANICAL
2627 NORTH EMERSON AVENUEINDIANAPOLISIN46218CONTRACTORN/AfalseIN
PCI
1421 QUEEN CITY AVENUECINCINNATIOH45214CONTRACTORN/AfalseOH
PECK HANNAFORD & BRIGGS CO
4670 CHESTER AVENUECINCINNATIOH45232310655823CONTRACTORN/AfalseOH
PECK HANNAFORD & BRIGGS SERVICE
4673 SPRING GROVE AVENUECINCINNATIOH45232310974318CONTRACTORN/AfalseOH
PROGRESSIVE PLUMBING CO
531 HANOVER STREETHAMILTONOH45012311133091CONTRACTORN/AfalseOH
QUEEN CITY MECHANICAL INC
1950 WAYCROSS ROADCINCINNATIOH45240311367100CONTRACTORN/AfalseOH
R KELLY INC
7645 PRODUCTION DRIVECINCINNATIOH45237311201737CONTRACTORN/AfalseOH
RQ BACHMAN HVACR LLC
2190 CANDLEMAKER DRCINCINNATIOH45244CONTRACTORN/AfalseOH
REILLY PLUMBING CO
5617 MUDDY CREEK ROADCINCINNATIOH45238311296083CONTRACTORN/AfalseOH
RIECK GROUP
5245 WADSWORTH RDVANDALIAOH45377CONTRACTORN/AfalseOH
SCHMIDT PLUMBING CO
1599 GRANDVIEW ROADALEXANDRIAKY41001611035638CONTRACTORN/AfalseKY
SIEMENS BUILDING TECHNOLOGIES
1310 KEMPER MEADOW DRIVE SUITE 500CINCINNATIOH45240132762488CONTRACTORN/AfalseOH
SLONE PLUMBING
2558 SPRINGMILL PLACEBURLINGTONKY41004203977545CONTRACTORfalseKYNA
SONGER SERVICES INC
2755A PARK AVENUEWASHINGTONPA15301CONTRACTORN/AfalsePA
STARCO INC
PO BOX 170160DAYTONOH45417CONTRACTORN/AfalseOH
STEVENS ENGINEERING
7850 FREEWAY CIRCLEMIDDLEBURG HTSOH44130CONTRACTORN/AfalseOHSTE 100
SUNNY DAY MECHANICAL
6615 MIAMI AVECINCINNATIOH45243853473261CONTRACTORN/Afalse
TJ DYER CO
5240 LESTER ROADCINCINNATIOH45213310521259CONTRACTORN/AfalseOH
THE GEILER COMPANY
6561 GLENWAY AVENUECINCINNATIOH45211310570189CONTRACTORN/AfalseOH
TLC CONTRACTING INC
1597 HIGHWAY 32 WHORTENSEGA31543CONTRACTORN/AfalseGA
TRITON SERVICES INC
8162 DUKE BOULEVARDMASONOH45040753093886CONTRACTORN/AfalseOH
WAGNER-MEINERT INC
7617 FREEDOM WAYFT WAYNEIN46818CONTRACTORN/Afalse
ZINS PLUMBING
3827 SPRING GROVE AVENUECINCINNATIOH45223311156687CONTRACTORN/AfalseOH
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 (7 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
PPF & MES PENSION
Q$65,042ACCRUAL
PPF & MES SUB
Q$81,597ACCRUAL
PPF & MES INVESTMENT TRUST
K$44,217ACCRUAL
PPF & MES PENSION
O$82,789ACCRUAL
PPF & MES SUB
O$106,296ACCRUAL
PPF & MES SUPPLEMENTAL RETIREMENT
Q$22,955ACCRUAL
PPF & MES SUPPLEMENTAL RETIREMENT
O$25,441ACCRUAL

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