Civic Intelligence

Plumbers & Pipefitters Local 162 Health & Insurance Fund

EIN 31-0619689 • 501(c)9 • Dayton, OH

Profile

To provide health & prescription drug benefits to covered members, retirees and dependants.

1200 E Second StreetDayton, OH 45403-1049

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Net Margin

84th percentile

38%

Higher net margin than 84% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)9 • $10M-$25M nonprofits • Source year 2025

Asset Growth

97th percentile

61%

Faster asset growth than 97% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

90th percentile

50%

Faster revenue growth than 90% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$13,194,262

Up $4,406,483 (+50%) from 2023

Liabilities

Down

$145

Down $1,804 (-93%) from 2023

Net Assets

Up

$13,194,117

Up $4,408,287 (+50%) from 2023

Revenue

Up

$12,419,994

Up $2,459,090 (+25%) from 2023

Expenses

Down

$8,549,273

Down $355,476 (-4.0%) from 2023

Net Income

Up

$3,870,721

Up $2,814,566 (+266%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2012: $9,083,874Liabilities 2012: $34,566Net Assets 2012: $9,049,3082012Assets 2013: $8,786,983Liabilities 2013: $0Net Assets 2013: $8,786,9832013Assets 2014: $8,420,320Liabilities 2014: $4,396Net Assets 2014: $8,415,9242014Assets 2015: $7,672,899Liabilities 2015: $0Net Assets 2015: $7,672,8992015Assets 2016: $7,412,773Liabilities 2016: $0Net Assets 2016: $7,412,7732016Assets 2017: $7,397,008Liabilities 2017: $0Net Assets 2017: $7,397,0082017Assets 2018: $6,657,551Liabilities 2018: $0Net Assets 2018: $6,657,5512018Assets 2019: $5,986,133Liabilities 2019: $0Net Assets 2019: $5,986,1332019Assets 2020: $5,865,121Liabilities 2020: $0Net Assets 2020: $5,865,1212020Assets 2021: $7,662,689Liabilities 2021: $0Net Assets 2021: $7,662,6892021Assets 2022: $7,536,248Liabilities 2022: $0Net Assets 2022: $7,536,2482022Assets 2023: $8,787,779Liabilities 2023: $1,949Net Assets 2023: $8,785,8302023Assets 2024: $13,194,262Liabilities 2024: $145Net Assets 2024: $13,194,1172024

Highlighted filing

2024

Assets$13,194,262
Liabilities$145
Net Assets$13,194,117

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2012: $5,005,8732012Expenses 2013: $5,093,8942013Revenue 2014: $4,209,855Expenses 2014: $4,676,480Net Income 2014: -$466,6252014Revenue 2015: $4,637,368Expenses 2015: $5,435,455Net Income 2015: -$798,0872015Revenue 2016: $4,942,336Expenses 2016: $5,272,993Net Income 2016: -$330,6572016Revenue 2017: $5,174,421Expenses 2017: $5,368,570Net Income 2017: -$194,1492017Revenue 2018: $5,512,018Expenses 2018: $6,386,436Net Income 2018: -$874,4182018Revenue 2019: $6,817,265Expenses 2019: $7,748,437Net Income 2019: -$931,1722019Revenue 2020: $7,566,136Expenses 2020: $7,865,639Net Income 2020: -$299,5032020Revenue 2021: $7,981,723Expenses 2021: $6,773,520Net Income 2021: $1,208,2032021Revenue 2022: $8,894,165Expenses 2022: $8,176,649Net Income 2022: $717,5162022Revenue 2023: $9,960,904Expenses 2023: $8,904,749Net Income 2023: $1,056,1552023Revenue 2024: $12,419,994Expenses 2024: $8,549,273Net Income 2024: $3,870,7212024

Highlighted filing

2024

Revenue$12,419,994
Expenses$8,549,273
Net Income$3,870,721

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 3, 2025
Return Version
2023v6.0
Gross Receipts
$12,419,994
Mission and Program Overview

Mission

To provide health and prescription drug benefits to covered members, retirees and dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$8,785,830$13,194,117▲ $4,408,287
Investments in Publicly Traded Securities$7,427,160$11,399,121▲ $3,971,961
Cash and Non-Interest-Bearing Accounts$1,355,695$1,790,217▲ $434,522
Prepaid Expenses and Deferred Charges$1,443$1,443→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$8,787,779$13,194,262▲ $4,406,483
Other Assets Total$3,481$3,481→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,949$145▼ $1,804
Total Liabilities$1,949$145▼ $1,804
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,785,830$13,194,117▲ $4,408,287
Total Liabilities and Net Assets / Fund Balance$8,787,779$13,194,262▲ $4,406,483
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug MayseContractor Trustee
Greg HobbsContractor Trustee
Howard KrisherContractor Trustee
Sarah BroganContractor Trustee
Valerie Pope Alternate TrusteeContractor Trustee
Dave SeubertUnion Trustee
Mark TerrillUnion Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,121,043
Investment Income
$296,775
Other Revenue
$2,176
Change in Net Assets
$3,870,721

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,401,490
Revenue Not Reported on Financial Statements
$18,504
Revenue Not Reported on Form 990
$537,566
Total Revenue per Audited Statements
$12,939,056
Total Revenue per Form 990
$12,419,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$261,210
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---$8,288,063
Fees for Services Management---$84,300
Fees for Services Other---$68,375
Fees for Services Legal---$38,597
Fees for Services Accounting---$32,551
Fees for Service Investment Mgmnt Fees---$18,504
Insurance---$6,980
Occupancy---$3,625
Other Expenses---$749
Travel---$304
Office Expenses---$229
Total Functional Expenses$0$0$0$8,549,273

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,549,273
Expenses per Audited Statements$8,530,769
Total Expenses per Audited Statements$8,530,769
Expenses Not Reported on Financial Statements$18,504
Expenses Not Reported on Form 990$0
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The chair and/or designated representative of the board of trustees are provided a copy of form 990 by the administrator to review prior to filing.

Form 990, Part VI, Section B, Line 12C

Conflicts of interest are detailed in prohibited transaction regulations under erisa. In addition, a policy specifically drafted for the plan is in place. The plan's legal counsel continually monitors the plan and its trustees for possible conflicts of interest. A member of the plan's legal counsel attends each meeting of the trustees and monitors on an "as needed" basis for any activity that could give rise to potential conflicts of interest.

Form 990, Part VI, Section B, Line 15

The trustees evaluate and adjust the compensation of the administrative manager and other staff utilizing local market knowledge and evaluation of job performance.

Form 990, Part VI, Section C, Line 19

The plan's form 990 is available to the public through various websites such as guidestar and the form 5500 is available to the public through free erisa and the dol's website. The plan would also provide such information returns upon written request. Governing documents are not provided to the public.

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 162 Health
EIN
31-0619689
Phone
9374615652
Address
1200 E SECOND STREET, DAYTON, OH 45403-1049

Signing Officer

Name
Mel Cox
Title
Plan Administrator
Phone
9374615652
Signed
2025-04-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mel Cox
Formed
1961
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Clark Schaefer Hackett & Co
Address
10100 INNOVATION DRIVE, DAYTON, OH 45342
Preparer
Natosha Carr
Phone
9372260070
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

MODIFIED CASH BASIS

Form 990, Part XII, Line 2C

No changes from prior year.

Raw XML Appendix369 raw XML fields

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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHAIR AND/OR DESIGNATED REPRESENTATIVE OF THE BOARD OF TRUSTEES ARE PROVIDED A COPY OF FORM 990 BY THE ADMINISTRATOR TO REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE DETAILED IN PROHIBITED TRANSACTION REGULATIONS UNDER ERISA. IN ADDITION, A POLICY SPECIFICALLY DRAFTED FOR THE PLAN IS IN PLACE. THE PLAN'S LEGAL COUNSEL CONTINUALLY MONITORS THE PLAN AND ITS TRUSTEES FOR POSSIBLE CONFLICTS OF INTEREST. A MEMBER OF THE PLAN'S LEGAL COUNSEL ATTENDS EACH MEETING OF THE TRUSTEES AND MONITORS ON AN "AS NEEDED" BASIS FOR ANY ACTIVITY THAT COULD GIVE RISE TO POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUSTEES EVALUATE AND ADJUST THE COMPENSATION OF THE ADMINISTRATIVE MANAGER AND OTHER STAFF UTILIZING LOCAL MARKET KNOWLEDGE AND EVALUATION OF JOB PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PLAN'S FORM 990 IS AVAILABLE TO THE PUBLIC THROUGH VARIOUS WEBSITES SUCH AS GUIDESTAR AND THE FORM 5500 IS AVAILABLE TO THE PUBLIC THROUGH FREE ERISA AND THE DOL'S WEBSITE. THE PLAN WOULD ALSO PROVIDE SUCH INFORMATION RETURNS UPON WRITTEN REQUEST. GOVERNING DOCUMENTS ARE NOT PROVIDED TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MODIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGES FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLUMBERS' & PIPEFITTERS' LOCAL 162 PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS' & PIPEFITTERS' LOCAL 162 RETIREMENT SAVINGS PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0316125999
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1311387429
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1RETIREMENT SAVINGS PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01200 E SECOND STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11200 E SECOND STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DAYTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1DAYTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045403
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd145403
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08787779
IRS990/TotalAssetsEOYAmt013194262
IRS990/TotalAssetsGrp/BOYAmt08787779
IRS990/TotalAssetsGrp/EOYAmt013194262
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt08549273
IRS990/TotalGrossUBIAmt0296775
IRS990/TotalLiabilitiesBOYAmt01949
IRS990/TotalLiabilitiesEOYAmt0145
IRS990/TotalLiabilitiesGrp/BOYAmt01949
IRS990/TotalLiabilitiesGrp/EOYAmt0145
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08785830
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013194117
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt012121043
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012123219
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt012419994
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0296775
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08787779
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013194262
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0304
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01200 E SECOND STREET
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0454031049
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MEL COX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PLAN ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09374615652
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS LOCAL 162 HEALTH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0& INSURANCE FUND
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0310619689
ReturnHeader/Filer/PhoneNum09374615652
ReturnHeader/Filer/USAddress/AddressLine1Txt01200 E SECOND STREET
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0454031049
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310800053
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLARK SCHAEFER HACKETT & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010100 INNOVATION DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045342
ReturnHeader/PreparerPersonGrp/PhoneNum09372260070
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATOSHA CARR
ReturnHeader/ReturnTs02025-04-04T10:14:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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