Civic Intelligence

Local 354 Plumbers & Pipe Fitters Health & Welfare Fund

990 • Fiscal year 2014 • EIN 23-7335250

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 02, 2015

Organization ProfileN/A

View Organization Page

1517 Woodruff StreetPittsburgh, PA 15220

(412) 481-1641

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2014

Asset Growth

59th percentile

6.2%

Faster asset growth than 59% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

12th percentile

-12%

Faster revenue growth than 12% of similar nonprofits.

2014 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$21,362,787

Up $1,255,849 (+6.2%) from 2013

Net Assets

Up

$21,225,223

Up $1,447,550 (+7.3%) from 2013

Liabilities

Down

$137,564

Down $191,701 (-58%) from 2013

Revenue And Expenses
Liabilities / Revenue38th percentileNet Margin70th percentile

Revenue

Down

$9,594,460

Down $1,333,554 (-12%) from 2013

Expenses

Up

$8,451,462

Up $667,940 (+8.6%) from 2013

Net Income

Down

$1,142,998

Down $2,001,494 (-64%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $16,574,351Liabilities 2010: $120,749Net Assets 2010: $16,453,6022010Assets 2011: $16,947,424Liabilities 2011: $231,618Net Assets 2011: $16,715,8062011Assets 2012: $16,260,392Liabilities 2012: $49,338Net Assets 2012: $16,211,0542012Assets 2013: $20,106,938Liabilities 2013: $329,265Net Assets 2013: $19,777,6732013Assets 2014: $21,362,787Liabilities 2014: $137,564Net Assets 2014: $21,225,2232014Assets 2015: $20,781,930Liabilities 2015: $106,087Net Assets 2015: $20,675,8432015Assets 2016: $21,079,870Liabilities 2016: $129,605Net Assets 2016: $20,950,2652016Assets 2017: $23,410,464Liabilities 2017: $699,381Net Assets 2017: $22,711,0832017Assets 2018: $25,183,701Liabilities 2018: $396,480Net Assets 2018: $24,787,2212018Assets 2019: $27,913,883Liabilities 2019: $321,745Net Assets 2019: $27,592,1382019Assets 2020: $27,824,595Liabilities 2020: $169,273Net Assets 2020: $27,655,3222020Assets 2021: $27,541,995Liabilities 2021: $275,203Net Assets 2021: $27,266,7922021Assets 2022: $23,956,111Liabilities 2022: $370,543Net Assets 2022: $23,585,5682022Assets 2023: $22,515,849Liabilities 2023: $1,350,460Net Assets 2023: $21,165,3892023Assets 2024: $21,271,837Liabilities 2024: $580,239Net Assets 2024: $20,691,5982024

Highlighted filing

2014

Assets$21,362,787
Liabilities$137,564
Net Assets$21,225,223
Open 2014 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,835,0352010Expenses 2011: $8,525,0262011Expenses 2012: $9,348,4332012Revenue 2013: $10,928,014Expenses 2013: $7,783,522Net Income 2013: $3,144,4922013Revenue 2014: $9,594,460Expenses 2014: $8,451,462Net Income 2014: $1,142,9982014Revenue 2015: $8,674,227Expenses 2015: $9,091,127Net Income 2015: -$416,9002015Revenue 2016: $9,748,203Expenses 2016: $9,578,136Net Income 2016: $170,0672016Revenue 2017: $10,477,769Expenses 2017: $9,464,105Net Income 2017: $1,013,6642017Revenue 2018: $16,218,430Expenses 2018: $12,753,463Net Income 2018: $3,464,9672018Revenue 2019: $13,724,933Expenses 2019: $12,586,523Net Income 2019: $1,138,4102019Revenue 2020: $10,456,339Expenses 2020: $10,763,215Net Income 2020: -$306,8762020Revenue 2021: $12,177,564Expenses 2021: $11,325,073Net Income 2021: $852,4912021Revenue 2022: $9,525,039Expenses 2022: $10,306,285Net Income 2022: -$781,2462022Revenue 2023: $8,936,377Expenses 2023: $12,042,528Net Income 2023: -$3,106,1512023Revenue 2024: $10,213,171Expenses 2024: $11,058,254Net Income 2024: -$845,0832024

Highlighted filing

2014

Revenue$9,594,460
Expenses$8,451,462
Net Income$1,142,998
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 2, 2015
Return Version
2014v5.0
Gross Receipts
$11,815,708
Mission and Program Overview

Mission

To provide health and death benefits for eligible retired and active members of plumbers & pipe fitters local union no. 354. These benefits are for life insurance, accidental death and dismemberment insurance, accident and sickness benefits, hospital and surgical benefits, medical care, dental and eye care, and such other health and welfare benefits.

To provide health and death benefits for eligible retired and active members of plumbers & pipe fitters local union no. 354. These benefits are for life insurance, accidental death and dismemberment insurance, accident and sickness benefits, hospital and surgical benefits, medical care, dental and eye care and such other health and welfare benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$19,777,673$21,225,223▲ $1,447,550
Investments in Publicly Traded Securities$11,214,999$12,560,567▲ $1,345,568
Investments Other Securities$3,949,465$4,190,569▲ $241,104
Cash and Non-Interest-Bearing Accounts$2,481,520$3,013,809▲ $532,289
Accounts Receivable$1,861,000$1,583,759▼ $277,241
Prepaid Expenses and Deferred Charges$599,954$14,083▼ $585,871
Total Assets$20,106,938$21,362,787▲ $1,255,849
Liabilities
Other Liabilities$199,980--
Accounts Payable and Accrued Expenses$129,285$137,564▲ $8,279
Total Liabilities$329,265$137,564▼ $191,701
Net Assets / Fund Balance
Total Net Assets Fund Balance$19,777,673$21,225,223▲ $1,447,550
Total Liabilities and Net Assets / Fund Balance$20,106,938$21,362,787▲ $1,255,849

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$4,190,569--
Compensation and Service Providers
Top Officer Pay46th percentile

Board Members and Trustees

NameTitle
Todd M MckeeverChairman
Timothy L CusterCo-chairman
Darryl M RayTrustee
Michael SmorTrustee
P Daniel KormanikTrustee
Paul F BaerTrustee
Richard G Hall JrTrustee
Robert N RedaTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,115,605
Investment Income
$478,855
Other Revenue
$0
Change in Net Assets
$1,142,998

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,594,460
Revenue Not Reported on Form 990
$304,552
Total Revenue per Audited Statements
$9,899,012
Total Revenue per Form 990
$9,594,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$255,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$8,196,062--$8,196,062
Fees for Services Management$112,989--$112,989
Fees for Services Other-$49,400-$49,400
Fees for Services Accounting-$28,498-$28,498
Fees for Services Legal-$15,267-$15,267
Fees for Service Investment Mgmnt Fees-$14,335-$14,335
Insurance-$13,022-$13,022
Conferences and Meetings-$12,129-$12,129
Other Expenses-$1,282-$1,282
Office Expenses-$96-$96
Total Functional Expenses$8,309,051$142,411$0$8,451,462

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,451,462
Total Expenses per Audited Statements$8,451,462
Total Expenses per Form 990$8,451,462
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A form 990 is provided to all trustees for review prior to submission.”

Form 990, Page 6, Part VI, Line 19

“All documents are maintained at fund office and are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Local 354 Plumbers & Pipe Fitters
EIN
23-7335250
Phone
4124811641
Address
1517 WOODRUFF STREET, PITTSBURGH, PA 15220

Signing Officer

Name
Todd M Mckeever
Title
Chairman
Phone
4124811641
Signed
2015-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd M Mckeever Chairman
Formed
1972
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Long Mulhearn & Criste Pc Cpas
Address
500 EAST HIGH STREET, EBENSBURG, PA 15931
Preparer
Thomas P Criste
Phone
8144725345
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide health and death benefits for eligible retired and active members of plumbers & pipe fitters local union no. 354. These benefits are for life insurance, accidental death and dismemberment insurance, accident and sickness benefits, hospital and surgical benefits, medical care, dental and eye care and such other health and welfare benefits.”

Form 990, Page 2, Part III, Line 4D

“Providing for the payment of the following benefits: drug testing and benefit claims and coverage administration.”

Form 990, Part V

“No employees. 24 w-2s issued and w-3 filed for disability recipients only.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0304552
IRS990ScheduleD/RevenueSubtotalAmt09594460
IRS990ScheduleD/TotalBookValueSecuritiesAmt04190569
IRS990ScheduleD/TotalExpensesPerForm990Amt08451462
IRS990ScheduleD/TotalRevenuePerForm990Amt09594460
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09899012
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08451462
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE HEALTH AND DEATH BENEFITS FOR ELIGIBLE RETIRED AND ACTIVE MEMBERS OF PLUMBERS & PIPE FITTERS LOCAL UNION NO. 354. THESE BENEFITS ARE FOR LIFE INSURANCE, ACCIDENTAL DEATH AND DISMEMBERMENT INSURANCE, ACCIDENT AND SICKNESS BENEFITS, HOSPITAL AND SURGICAL BENEFITS, MEDICAL CARE, DENTAL AND EYE CARE AND SUCH OTHER HEALTH AND WELFARE BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDING FOR THE PAYMENT OF THE FOLLOWING BENEFITS: DRUG TESTING AND BENEFIT CLAIMS AND COVERAGE ADMINISTRATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO EMPLOYEES. 24 W-2S ISSUED AND W-3 FILED FOR DISABILITY RECIPIENTS ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A FORM 990 IS PROVIDED TO ALL TRUSTEES FOR REVIEW PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE MAINTAINED AT FUND OFFICE AND ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt020106938
IRS990/TotalAssetsEOYAmt021362787
IRS990/TotalAssetsGrp/BOYAmt020106938
IRS990/TotalAssetsGrp/EOYAmt021362787
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0142411
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08309051
IRS990/TotalFunctionalExpensesGrp/TotalAmt08451462
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0329265
IRS990/TotalLiabilitiesEOYAmt0137564
IRS990/TotalLiabilitiesGrp/BOYAmt0329265
IRS990/TotalLiabilitiesGrp/EOYAmt0137564
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019777673
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021225223
IRS990/TotalOtherProgSrvcExpenseAmt0153019
IRS990/TotalProgramServiceExpensesAmt08309591
IRS990/TotalProgramServiceRevenueAmt09115605
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09594460
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09594460
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt020106938
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021362787
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01517 WOODRUFF STREET
IRS990/USAddress/CityNm0PITTSBURGH
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015220
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD M MCKEEVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04124811641
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL 354 PLUMBERS & PIPE FITTERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HEALTH & WELFARE FUND
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0237335250
ReturnHeader/Filer/PhoneNum04124811641
ReturnHeader/Filer/USAddress/AddressLine1Txt01517 WOODRUFF STREET
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015220
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251777540
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LONG MULHEARN & CRISTE PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 EAST HIGH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EBENSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015931
ReturnHeader/PreparerPersonGrp/PhoneNum08144725345
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS P CRISTE
ReturnHeader/ReturnTs02015-10-13T09:41:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,362,787
Liabilities
$137,564
Net assets
$21,225,223
Revenue
$9,594,460
Expenses
$8,451,462
Net income
$1,142,998
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.3$0.58$20.7$10.2$11.1$0.85
2023Detailed filing. Detailed filing data is available for this year.$22.5$1.35$21.2$8.94$12.0$3.11
2022Detailed filing. Detailed filing data is available for this year.$24.0$0.37$23.6$9.53$10.3$0.78
2021Detailed filing. Detailed filing data is available for this year.$27.5$0.28$27.3$12.2$11.3$0.85
2020Detailed filing. Detailed filing data is available for this year.$27.8$0.17$27.7$10.5$10.8$0.31
2019Detailed filing. Detailed filing data is available for this year.$27.9$0.32$27.6$13.7$12.6$1.14
2018Detailed filing. Detailed filing data is available for this year.$25.2$0.40$24.8$16.2$12.8$3.46
2017Detailed filing. Detailed filing data is available for this year.$23.4$0.70$22.7$10.5$9.46$1.01
2016Detailed filing. Detailed filing data is available for this year.$21.1$0.13$21.0$9.75$9.58$0.17
2015Detailed filing. Detailed filing data is available for this year.$20.8$0.11$20.7$8.67$9.09$0.42
2014Detailed filing. Detailed filing data is available for this year.$21.4$0.14$21.2$9.59$8.45$1.14
2013Detailed filing. Detailed filing data is available for this year.$20.1$0.33$19.8$10.9$7.78$3.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.3$0.05$16.2$9.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.9$0.23$16.7$8.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$0.12$16.5$8.84
Peer Organizations

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