Civic Intelligence

Plumbers Pipefitters and Mechanical Equipment Service Local

990 • Fiscal year 2020 • EIN 31-0619811

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 14, 2020

1300 Century Circle NSpringdale, OH 45246

(513) 671-5282

Siviq Scores

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

Liabilities / Assets

46th percentile

0.08x

Higher debt load relative to assets than 46% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

61st percentile

0.21x

Higher debt load relative to revenue than 61% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

56th percentile

8.1%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

59th percentile

$78,929

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

41st percentile

2.5%

Faster asset growth than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

50th percentile

1.1%

Faster revenue growth than 50% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,390,880

Up $83,925 (+2.5%) from 2019

Net Assets

Up

$3,130,845

Up $100,159 (+3.3%) from 2019

Liabilities

Down

$260,035

Down $16,234 (-5.9%) from 2019

Revenue

Up

$1,230,014

Up $12,924 (+1.1%) from 2019

Expenses

Down

$1,129,855

Down $44,788 (-3.8%) from 2019

Net Income

Up

$100,159

Up $57,712 (+136%) from 2019

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2018: $3,284,079Liabilities 2018: $295,840Net Assets 2018: $2,988,2392018Assets 2019: $3,306,955Liabilities 2019: $276,269Net Assets 2019: $3,030,6862019Assets 2020: $3,390,880Liabilities 2020: $260,035Net Assets 2020: $3,130,8452020Assets 2021: $3,512,406Liabilities 2021: $234,676Net Assets 2021: $3,277,7302021Assets 2022: $3,731,948Liabilities 2022: $367,632Net Assets 2022: $3,364,3162022Assets 2023: $4,290,184Liabilities 2023: $349,471Net Assets 2023: $3,940,7132023Assets 2024: $4,929,984Liabilities 2024: $333,337Net Assets 2024: $4,596,6472024Assets 2025: $5,687,134Liabilities 2025: $317,044Net Assets 2025: $5,370,0902025

Highlighted filing

2020

Assets$3,390,880
Liabilities$260,035
Net Assets$3,130,845

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2018: $1,365,367Expenses 2018: $1,056,990Net Income 2018: $308,3772018Revenue 2019: $1,217,090Expenses 2019: $1,174,643Net Income 2019: $42,4472019Revenue 2020: $1,230,014Expenses 2020: $1,129,855Net Income 2020: $100,1592020Revenue 2021: $1,220,414Expenses 2021: $1,073,529Net Income 2021: $146,8852021Revenue 2022: $1,316,793Expenses 2022: $1,230,207Net Income 2022: $86,5862022Revenue 2023: $1,985,811Expenses 2023: $1,409,414Net Income 2023: $576,3972023Revenue 2024: $2,121,551Expenses 2024: $1,465,617Net Income 2024: $655,9342024Revenue 2025: $2,470,540Expenses 2025: $1,697,097Net Income 2025: $773,4432025

Highlighted filing

2020

Revenue$1,230,014
Expenses$1,129,855
Net Income$100,159
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 14, 2020
Return Version
2019v5.0
Gross Receipts
$1,230,014
Mission and Program Overview

Mission

The education trust fund was created for the purpose of establishing a school for the training of apprentices and journeymen and to adopt programs, plans and policies, rules, regulations and/or procedures for the admission, education, and training of employees in the pipe fitting, plumbing, heating, refrigeration, air conditioning and allied industries, and to purchase equipment, tools, materials and pay salaries and faculty expenses, and to sponsor and/or finance any activity which, in the opinion of the trustees will further the knowledge and skill of employees associated with the pipe fitting and plumbing industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,392,876$2,284,341▼ $108,535
Cash and Non-Interest-Bearing Accounts$914,079$1,106,539▲ $192,460
Total Assets$3,306,955$3,390,880▲ $83,925
Liabilities
Mortgage Notes Payable Secured by Investment Property$271,563$251,146▼ $20,417
Accounts Payable and Accrued Expenses$4,706$8,889▲ $4,183
Total Liabilities$276,269$260,035▼ $16,234
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,030,686$3,130,845▲ $100,159
Total Net Assets Fund Balance$3,030,686$3,130,845▲ $100,159
Total Liabilities and Net Assets / Fund Balance$3,306,955$3,390,880▲ $83,925

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,586,293$1,355,783$2,942,076
Equipment$421,667$699,724$1,121,391
Land$260,000-$260,000
Other Land Buildings$16,381$16,382$32,763
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matthew TaylorTraining DirectorFT$78,929$78,929
Donald KnightSecretary-$6,894$6,894
Roman DoggettTrustee-$4,446$4,446

Board Members and Trustees

NameTitle
Clem FennelChairman
Garrett PerkinsTrustee
Jeffrey ReadTrustee
Tim KelseyTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,230,014
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$100,159

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,230,014
Total Revenue per Audited Statements
$1,230,014
Total Revenue per Form 990
$1,230,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$695,644
Other Expenses$434,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$250,003$134,756-$384,759
Depreciation Depletion$122,290$5,095-$127,385
Pension Plan Contributions$49,387$49,387-$98,774
Current Officers, Directors, Trustees, and Key Employees$90,269--$90,269
Other Employee Benefits$41,226$41,226-$82,452
Occupancy$53,343$2,223-$55,566
Payroll Taxes$27,573$11,817-$39,390
All Other Expenses$30,453$3,855-$34,308
Conferences and Meetings$4,578$23,362-$27,940
Other Expenses$13,812$5,920-$19,732
Insurance-$14,710-$14,710
Interest-$9,179-$9,179
Fees for Services Accounting-$8,355-$8,355
Fees for Services Legal-$1,220-$1,220
Total Functional Expenses$815,969$313,886$0$1,129,855

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,129,855
Total Expenses per Audited Statements$1,129,855
Total Expenses per Form 990$1,129,855
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
Lobbying 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 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
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

Copies of the 990 were provided and reviewed with the board of trustees prior to filing. The review was conducted by kelley galloway smith goolsby, psc, the firm that prepared form 990. The six board of trustee members are appointed. Three are appointed by the employers' association and three are appointed by the local union no. 392. The board of trustees represents the members' interests and employers' interests in all financial matters of the school.

Form 990, Page 6, Part VI, Line 15A

Rates are based on the hourly rate paid to a journeymen as outlined in the latest collective bargaining agreement. Lost time wages to non-salaried union trustee members are paid based on the current hourly pay rate paid by their employers. Trustee representatives of the employers are not compensated. Instructor wages are paid on the base rate outlined in the latest collective bargaining agreement. Office personnel wages are paid based on rates determined by the board of trustees.

Form 990, Page 6, Part VI, Line 15B

Rates are based on the hourly rate paid to a journeymen as outlined in the latest collective bargaining agreement. Lost time wages to non-salaried union trustee members are paid based on the current hourly pay rate paid by their employers. Trustee representatives of the employers are not compensated.

Form 990, Page 6, Part VI, Line 19

The governing documents and financial statements are made available to the general public upon written request.

Filing and Contact Details

Filer

Filer Name
Plumbers Pipe Fitters & Mes Local
EIN
31-0619811
Phone
5136715282
Address
1300 CENTURY CIRCLE N, SPRINGDALE, OH 45246

Signing Officer

Name
Matthew Taylor
Title
Training Director
Phone
5136715282
Signed
2020-10-14

Organization Details

Principal Officer
Matthew Taylor
Formed
1961
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
67

Preparer

Firm
Kelley Galloway Smith Goolsby Psc
Address
5086 WOOSTER ROAD, CINCINNATI, OH 45226
Preparer
Mary K Eadie CPA
Phone
5137459204
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The education trust fund was created for the purpose of establishing a school for the training of apprentices and journeymen and to adopt programs, plans and policies, rules, regulations and/or procedures for the admission, education, and training of employees in the pipe fitting, plumbing, heating, refrigeration, air conditioning and allied industries, and to purchase equipment, tools, materials and pay salaries and faculty expenses, and to sponsor and/or finance any activity which, in the opinion of the trustees will further the knowledge and skill of employees associated with the pipe fitting and plumbing industry.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1118848
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238569
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt321541
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410731
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0506992
IRS990/PYProgramServiceRevenueAmt01217090
IRS990/PYRevenuesLessExpensesAmt042447
IRS990/PYSalariesCompEmpBnftPaidAmt0667651
IRS990/PYTotalExpensesAmt01174643
IRS990/PYTotalRevenueAmt01217090
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0100159
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01586293
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01355783
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02942076
IRS990ScheduleD/EquipmentGrp/BookValueAmt0421667
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0699724
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01121391
IRS990ScheduleD/ExpensesSubtotalAmt01129855
IRS990ScheduleD/LandGrp/BookValueAmt0260000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0260000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016381
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016382
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032763
IRS990ScheduleD/RevenueSubtotalAmt01230014
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02284341
IRS990ScheduleD/TotalExpensesPerForm990Amt01129855
IRS990ScheduleD/TotalRevenuePerForm990Amt01230014
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01230014
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01129855
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0YES, THE ORGANIZATION PUBLISHES ITS NON-DISCRIMINATION POLICY THROUGH NEWSPAPER MEDIA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EDUCATION TRUST FUND WAS CREATED FOR THE PURPOSE OF ESTABLISHING A SCHOOL FOR THE TRAINING OF APPRENTICES AND JOURNEYMEN AND TO ADOPT PROGRAMS, PLANS AND POLICIES, RULES, REGULATIONS AND/OR PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PIPE FITTING, PLUMBING, HEATING, REFRIGERATION, AIR CONDITIONING AND ALLIED INDUSTRIES, AND TO PURCHASE EQUIPMENT, TOOLS, MATERIALS AND PAY SALARIES AND FACULTY EXPENSES, AND TO SPONSOR AND/OR FINANCE ANY ACTIVITY WHICH, IN THE OPINION OF THE TRUSTEES WILL FURTHER THE KNOWLEDGE AND SKILL OF EMPLOYEES ASSOCIATED WITH THE PIPE FITTING AND PLUMBING INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE 990 WERE PROVIDED AND REVIEWED WITH THE BOARD OF TRUSTEES PRIOR TO FILING. THE REVIEW WAS CONDUCTED BY KELLEY GALLOWAY SMITH GOOLSBY, PSC, THE FIRM THAT PREPARED FORM 990. THE SIX BOARD OF TRUSTEE MEMBERS ARE APPOINTED. THREE ARE APPOINTED BY THE EMPLOYERS' ASSOCIATION AND THREE ARE APPOINTED BY THE LOCAL UNION NO. 392. THE BOARD OF TRUSTEES REPRESENTS THE MEMBERS' INTERESTS AND EMPLOYERS' INTERESTS IN ALL FINANCIAL MATTERS OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RATES ARE BASED ON THE HOURLY RATE PAID TO A JOURNEYMEN AS OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. LOST TIME WAGES TO NON-SALARIED UNION TRUSTEE MEMBERS ARE PAID BASED ON THE CURRENT HOURLY PAY RATE PAID BY THEIR EMPLOYERS. TRUSTEE REPRESENTATIVES OF THE EMPLOYERS ARE NOT COMPENSATED. INSTRUCTOR WAGES ARE PAID ON THE BASE RATE OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. OFFICE PERSONNEL WAGES ARE PAID BASED ON RATES DETERMINED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RATES ARE BASED ON THE HOURLY RATE PAID TO A JOURNEYMEN AS OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. LOST TIME WAGES TO NON-SALARIED UNION TRUSTEE MEMBERS ARE PAID BASED ON THE CURRENT HOURLY PAY RATE PAID BY THEIR EMPLOYERS. TRUSTEE REPRESENTATIVES OF THE EMPLOYERS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE MECHANICAL CONTRACTORS ASSOC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS PIPE FITTERS AND MECH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PLUMBERS PIPE FITTERS AND MES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0OF CINCINNATI OHIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt1EQUIPMENT SERVICE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt2LOCAL UNION NO 392 INVESTMENT TRUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310249290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1310474230
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2237166422
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501 C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GENERAL WE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1UNION HALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2MTG. LOAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01440 KEMPER MEADOW DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11228 CENTRAL PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt21228 CENTRAL PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045240
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd145202
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd245202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0251146
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AMORTIZATION SCHEDULE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PLUMBERS PIPE FITTERS AND MES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0LOCAL 392 INVESTMENT TRUST
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03306955
IRS990/TotalAssetsEOYAmt03390880
IRS990/TotalAssetsGrp/BOYAmt03306955
IRS990/TotalAssetsGrp/EOYAmt03390880
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt067
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0313886
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0815969
IRS990/TotalFunctionalExpensesGrp/TotalAmt01129855
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0276269
IRS990/TotalLiabilitiesEOYAmt0260035
IRS990/TotalLiabilitiesGrp/BOYAmt0276269
IRS990/TotalLiabilitiesGrp/EOYAmt0260035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03030686
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03130845
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt08107
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt08107
IRS990/TotalProgramServiceExpensesAmt0815969
IRS990/TotalProgramServiceRevenueAmt01230014
IRS990/TotalReportableCompFromOrgAmt090269
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01230014
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01230014

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