Civic Intelligence

Plumbers Pipe Fitters & Mes Local Union No 392 Drug Free Safe Workpl

990EZ • Fiscal year 2024 • EIN 31-1370066

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 25, 2025

Organization ProfileN/A

Refreshing map…

1228 Central ParkwayCincinnati, OH 45202

(513) 241-1760

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.05x

Higher debt load relative to assets than 82% of similar nonprofits.

2024 filings • 501(c)9 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.06x

Higher debt load relative to revenue than 81% of similar nonprofits.

2024 filings • 501(c)9 • <$500k nonprofits • Source year 2024

Net Margin

37th percentile

-8.1%

Higher net margin than 37% of similar nonprofits.

2024 filings • 501(c)9 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$231,334

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 431.4% of source-year revenue.

2024 filings • 501(c)9 • <$500k nonprofits • Source year 2024

Asset Growth

31st percentile

-15%

Faster asset growth than 31% of similar nonprofits.

2024 filings • 501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

0.9%

Faster revenue growth than 51% of similar nonprofits.

2024 filings • 501(c)9 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$60,613

Down $9,177 (-13%) from 2022

Net Assets

Down

$57,589

Down $8,683 (-13%) from 2022

Liabilities

Down

$3,024

Down $494 (-14%) from 2022

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin37th percentile

Revenue

Down

$53,627

Down $2,166 (-3.9%) from 2022

Expenses

Up

$57,990

Up $2,577 (+4.7%) from 2022

Net Income

Down

-$4,363

Down $4,743 (-1248%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

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

$100K$50K$0Assets 2018: $81,704Liabilities 2018: $3,907Net Assets 2018: $77,7972018Assets 2019: $77,921Liabilities 2019: $3,082Net Assets 2019: $74,8392019Assets 2020: $71,783Liabilities 2020: $1,728Net Assets 2020: $70,0552020Assets 2021: $69,433Liabilities 2021: $3,541Net Assets 2021: $65,8922021Assets 2022: $69,790Liabilities 2022: $3,518Net Assets 2022: $66,2722022Assets 2024: $60,613Liabilities 2024: $3,024Net Assets 2024: $57,5892024

Highlighted filing

2024

Assets$60,613
Liabilities$3,024
Net Assets$57,589
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$60K$40K$20K$0-$20KRevenue 2018: $57,211Expenses 2018: $58,366Net Income 2018: -$1,1552018Revenue 2019: $55,535Expenses 2019: $58,493Net Income 2019: -$2,9582019Revenue 2020: $47,575Expenses 2020: $52,359Net Income 2020: -$4,7842020Revenue 2021: $50,704Expenses 2021: $54,867Net Income 2021: -$4,1632021Revenue 2022: $55,793Expenses 2022: $55,413Net Income 2022: $3802022Revenue 2024: $53,627Expenses 2024: $57,990Net Income 2024: -$4,3632024

Highlighted filing

2024

Revenue$53,627
Expenses$57,990
Net Income-$4,363
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 25, 2025
Return Version
2024v5.0
Gross Receipts
$53,627
Mission and Program Overview

Mission

The primary exempt purpose of the organization is to administer drug testing and safety training to union employees.

Program Services

DescriptionGrantsExpenses
THE MISSION OF THE ORGANIZATION IS TO ADMINISTER DRUG TESTING AND SAFETY TRAINING TO UNION EMPLOYEES.-$53,141
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WILLIAM FROEHLETrustee-$123,846$107,488$231,334
JERRY BACKTrustee-$106,576$91,994$198,570
CHRISTOPHER WEBSTERTrustee-$106,156$91,994$198,150
JEFFREY KIRBYTrustee-$103,279$91,669$194,948
GALE HOLZSCHUHTrustee-$54,763$50,340$105,103
JENNY WESLYTrustee-$0--
CHAD RAMEYTrustee-$0--
KORY JOHNSONTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Plumbers Pipe Fitters and Mes
EIN
31-1370066
Phone
5132411760
Address
1228 CENTRAL PARKWAY, CINCINNATI, OH 45202

Signing Officer

Name
Jeffrey Kirby
Title
Trustee
Phone
5132411760
Signed
2025-04-25
Discuss with paid preparer
Yes

Preparer

Firm
Kelley Galloway Smith Goolsby Psc
Address
5086 WOOSTER ROAD, CINCINNATI, OH 45226
Preparer
Keith N Holmes CPA
Phone
5137459204
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses bethesda healthcare 53,141 accounting fees 3,500 fiduciary insurance 832 bank service charges 517 total 57,990”

Form 990-ez, Part II, Line 24

“Accounts receivable 5,565 5,487 prepaid expenses and deferred charges 541 209 total 6,106 5,696”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 9,046 3,024”

Form 990-ez, Part III

“The primary exempt purpose of the organization is to administer drug testing and safety training to union employees.”

Raw XML Appendix127 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JEFFREY KIRBY
IRS990EZ/BooksInCareOfDetail/PhoneNum05132411760
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01228 CENTRAL PARKWAY SUITE 200
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CINCINNATI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045202
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt064892
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt054917
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4363
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt070998
IRS990EZ/Form990TotalAssetsGrp/EOYAmt060613
IRS990EZ/GrossReceiptsAmt053627
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt061952
IRS990EZ/NetAssetsOrFundBalancesEOYAmt057589
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt061952
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt057589
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0106576
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1106156
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt5103279
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt6123846
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt754763
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt091994
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt191994
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt291669
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt3107488
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt450340
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JERRY BACK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRISTOPHER WEBSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JENNY WESLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHAD RAMEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KORY JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JEFFREY KIRBY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6WILLIAM FROEHLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7GALE HOLZSCHUH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06106
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05696
IRS990EZ/OtherExpensesTotalAmt057990
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO ADMINISTER DRUG TESTING AND SAFETY TRAINING TO UNION EMPLOYEES.
IRS990EZ/ProgramServiceRevenueAmt053627
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE MISSION OF THE ORGANIZATION IS TO ADMINISTER DRUG TESTING AND SAFETY TRAINING TO UNION EMPLOYEES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt053141
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09046
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03024
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt057990
IRS990EZ/TotalProgramServiceExpensesAmt053141
IRS990EZ/TotalRevenueAmt053627
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES BETHESDA HEALTHCARE 53,141 ACCOUNTING FEES 3,500 FIDUCIARY INSURANCE 832 BANK SERVICE CHARGES 517 TOTAL 57,990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 5,565 5,487 PREPAID EXPENSES AND DEFERRED CHARGES 541 209 TOTAL 6,106 5,696
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 9,046 3,024
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO ADMINISTER DRUG TESTING AND SAFETY TRAINING TO UNION EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY KIRBY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05132411760
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS PIPE FITTERS AND MES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL UNION NO 392 DRUG FREE SAFE W
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0311370066
ReturnHeader/Filer/PhoneNum05132411760
ReturnHeader/Filer/USAddress/AddressLine1Txt01228 CENTRAL PARKWAY
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045202
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611129886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLEY GALLOWAY SMITH GOOLSBY PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05086 WOOSTER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045226
ReturnHeader/PreparerPersonGrp/PhoneNum05137459204
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH N HOLMES CPA
ReturnHeader/ReturnTs02025-05-05T10:38:33-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,613
Liabilities
$3,024
Net assets
$57,589
Revenue
$53,627
Expenses
$57,990
Net income
-$4,363
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$60.6$3.02$57.6$53.6$58.0$4.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.8$3.52$66.3$55.8$55.4$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.4$3.54$65.9$50.7$54.9$4.16
2020Detailed filing. Detailed filing data is available for this year.$71.8$1.73$70.1$47.6$52.4$4.78
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$77.9$3.08$74.8$55.5$58.5$2.96
2018Detailed filing. Detailed filing data is available for this year.$81.7$3.91$77.8$57.2$58.4$1.16