Civic Intelligence

Pipe Fitters Local 120

990 • Fiscal year 2015 • EIN 34-0553590

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 06, 2016

6305 Halle DriveCleveland, OH 44125

(216) 447-3408

Siviq Scores

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

Liabilities / Assets

54th percentile

0.04x

Higher debt load relative to assets than 54% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

57th percentile

0.07x

Higher debt load relative to revenue than 57% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Net Margin

73rd percentile

16%

Higher net margin than 73% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$214,189

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$7,610,017

No earlier filing loaded for comparison.

Net Assets

$7,302,473

No earlier filing loaded for comparison.

Liabilities

$307,544

No earlier filing loaded for comparison.

Revenue

$4,174,114

No earlier filing loaded for comparison.

Expenses

$3,522,750

No earlier filing loaded for comparison.

Net Income

$651,364

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2015: $7,610,017Liabilities 2015: $307,544Net Assets 2015: $7,302,4732015Assets 2016: $7,879,777Liabilities 2016: $388,539Net Assets 2016: $7,491,2382016Assets 2017: $7,771,642Liabilities 2017: $328,499Net Assets 2017: $7,443,1432017Assets 2018: $7,982,752Liabilities 2018: $389,799Net Assets 2018: $7,592,9532018Assets 2019: $8,469,790Liabilities 2019: $383,247Net Assets 2019: $8,086,5432019Assets 2020: $8,641,270Liabilities 2020: $388,000Net Assets 2020: $8,253,2702020Assets 2021: $9,494,902Liabilities 2021: $705,678Net Assets 2021: $8,789,2242021Assets 2022: $10,903,559Liabilities 2022: $419,826Net Assets 2022: $10,483,7332022Assets 2023: $12,286,052Liabilities 2023: $741,608Net Assets 2023: $11,544,4442023Assets 2024: $13,852,911Liabilities 2024: $489,962Net Assets 2024: $13,362,9492024

Highlighted filing

2015

Assets$7,610,017
Liabilities$307,544
Net Assets$7,302,473

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $4,174,114Expenses 2015: $3,522,750Net Income 2015: $651,3642015Revenue 2016: $3,966,970Expenses 2016: $3,779,832Net Income 2016: $187,1382016Revenue 2017: $4,000,826Expenses 2017: $4,048,921Net Income 2017: -$48,0952017Revenue 2018: $4,482,264Expenses 2018: $4,332,454Net Income 2018: $149,8102018Revenue 2019: $4,631,256Expenses 2019: $4,137,666Net Income 2019: $493,5902019Revenue 2020: $4,092,466Expenses 2020: $3,925,739Net Income 2020: $166,7272020Revenue 2021: $4,663,339Expenses 2021: $4,127,385Net Income 2021: $535,9542021Revenue 2022: $6,141,682Expenses 2022: $4,447,173Net Income 2022: $1,694,5092022Revenue 2023: $6,289,753Expenses 2023: $5,229,042Net Income 2023: $1,060,7112023Revenue 2024: $7,213,411Expenses 2024: $5,394,906Net Income 2024: $1,818,5052024

Highlighted filing

2015

Revenue$4,174,114
Expenses$3,522,750
Net Income$651,364
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 6, 2016
Return Version
2015v2.1
Gross Receipts
$4,949,650
Mission and Program Overview

Mission

To provide benefits to the members of pipe fitters local no. 120.

To provide benefits to the members of the labor union.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,261,099$2,811,654▼ $449,445
Investments Other Securities$1,261,278$2,474,523▲ $1,213,245
Land, Buildings, and Equipment, Net$1,950,751$1,862,847▼ $87,904
Accounts Receivable$430,844$420,420▼ $10,424
Prepaid Expenses and Deferred Charges$26,064$25,536▼ $528
Cash and Non-Interest-Bearing Accounts$592$1,290▲ $698
Total Assets$6,951,390$7,610,017▲ $658,627
Other Assets Total$20,762$13,747▼ $7,015
Liabilities
Accounts Payable and Accrued Expenses$298,849$307,544▲ $8,695
Total Liabilities$298,849$307,544▲ $8,695
Net Assets / Fund Balance
Unrestricted Net Assets$6,652,541$7,302,473▲ $649,932
Total Net Assets Fund Balance$6,652,541$7,302,473▲ $649,932
Total Liabilities and Net Assets / Fund Balance$6,951,390$7,610,017▲ $658,627

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,322,229$3,850,267$5,172,496
Equipment$79,892$553,139$633,031
Land$314,000-$314,000
Other Land Buildings$146,726$91,321$238,047
Other Securities$2,474,523--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terence M MccaffertyBusiness Manager/finance SecretaryFT$132,338$81,851$214,189
Neil GieringBusiness AgentFT$122,461$78,479$200,940
Thomas P JubeckBusiness AgentFT$120,057$78,479$198,536
David InmanBusiness AgentFT$119,896$78,479$198,375
Donald OlsBusiness AgentFT$119,289$78,479$197,768
Michael HallVice President-$13,057-$13,057
Patrick CookExecutive Board-$8,925-$8,925
Ray KashubeckExecutive Board-$7,991-$7,991
Russell DemagallPresident-$7,295-$7,295
Marty SammonExecutive Board-$5,915-$5,915
Dave KarnExecutive Board-$5,303-$5,303
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,955,181
Investment Income
$25,698
Other Revenue
$193,235
Change in Net Assets
$651,364

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,166,625
Revenue Not Reported on Financial Statements
$7,489
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$7,489
Total Revenue per Audited Statements
$4,166,625
Total Revenue per Form 990
$4,174,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,680,451
Other Expenses$1,514,031
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$949,517
Other Employee Benefits---$649,785
Occupancy---$346,879
Benefits to Members---$328,268
Depreciation Depletion---$200,770
All Other Expenses---$102,439
Payroll Taxes---$81,149
Office Expenses---$52,134
Other Expenses---$44,664
Insurance---$27,275
Fees for Services Accounting---$16,700
Advertising---$2,399
Fees for Services Legal---$1,109
Total Functional Expenses$0$0$0$3,522,750

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,522,750
Total Expenses per Audited Statements$3,522,750
Total Expenses per Form 990$3,522,750
Expenses Not Reported on Financial Statements$0
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
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7B

Certain board decisions are subject to approval by the joint conference committee as defined in the trust agreement.

Form 990, Part VI, Section B, Line 11

A completed form 990 is presented to the business manager/financial secretary/treasurer for review, approval and subsequent filing.

Form 990, Part VI, Section B, Line 15

All officer's compensation is dictated by the "constitution and by-laws of the local and the "negotiated contract with the mechanical contractors' association of cleveland, inc (mca)." wages are calculated using the appropriate percentages outlined in the by-laws times the base taxable income of a pipe fitter journeyman as set forth in the negotiated contract with the mca.

Form 990, Part VI, Section C, Line 19

These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Pipe Fitters Local 120
EIN
34-0553590
Phone
2164473408
Address
6305 HALLE DRIVE, CLEVELAND, OH 44125

Signing Officer

Name
Terence M Mccafferty
Title
Business Manager
Phone
2164473408
Signed
2016-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terence M Mccafferty
Formed
1898
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
5
Employees
33
Volunteers
10

Preparer

Firm
Ciuni & Panichi Inc
Address
25201 CHAGRIN BLVD 200, CLEVELAND, OH 44122-5683
Preparer
Charles M Ciuni CPA
Phone
2168317171
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Income taxes are accounted for under the provisions of the "income taxes" topic of the fasb asc. The local is a not-for-profit organization as described in section 501(c)(5) of the internal revenue code (the "code") and is exempt from federal income taxes pursuant to section 501(a) of the code. In accordance with the "income taxes" topic of the fasb asc, uncertain income tax positions are evaluated at least annually by management. The local classifies interest and penalties related to income tax matters within operating expenses in the accompanying statements of activities. As of december 31, 2015 and 2014, the local has identified no uncertain income tax positions and has incurred no amounts for income tax penalties and interest for the years then ended.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

GAIN ON DISPOSAL 7,489.

Raw XML AppendixShowing 400 of 533 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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IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017159
IRS990/PYOtherExpensesAmt01400424
IRS990/PYOtherRevenueAmt0186840
IRS990/PYProgramServiceRevenueAmt03467411
IRS990/PYRevenuesLessExpensesAmt0328640
IRS990/PYSalariesCompEmpBnftPaidAmt01619543
IRS990/PYTotalExpensesAmt03342770
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03671410
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0651364
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0188015
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03261099
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02811654
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01322229
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03850267
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05172496
IRS990ScheduleD/EquipmentGrp/BookValueAmt079892
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0553139
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0633031
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03522750
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0314000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0314000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0146726
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt091321
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0238047
IRS990ScheduleD/OtherRevenuesNotIncludedAmt07489
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02474523
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt07489
IRS990ScheduleD/RevenueSubtotalAmt04166625
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES ARE ACCOUNTED FOR UNDER THE PROVISIONS OF THE "INCOME TAXES" TOPIC OF THE FASB ASC. THE LOCAL IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (THE "CODE") AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. IN ACCORDANCE WITH THE "INCOME TAXES" TOPIC OF THE FASB ASC, UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. THE LOCAL CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS WITHIN OPERATING EXPENSES IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. AS OF DECEMBER 31, 2015 AND 2014, THE LOCAL HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS INCURRED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEARS THEN ENDED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GAIN ON DISPOSAL 7,489.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01862847
IRS990ScheduleD/TotalBookValueSecuritiesAmt02474523
IRS990ScheduleD/TotalExpensesPerForm990Amt03522750
IRS990ScheduleD/TotalRevenuePerForm990Amt04174114
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04166625
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03522750
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0IN 2001, THE GREATER CLEVELAND PIPE FITTING INDUSTRY TRAINING FUND APPLIED FOR AND RECEIVED A GRANT FROM THE INTERNATIONAL TRAINING FUND. THESE FUNDS ARE HELD IN A CHECKING ACCOUNT BELONGING TO PIPE FITTERS LOCAL #120. AS EXPENSES ARE INCURRED BY THE GREATER CLEVELAND PIPE FITTING INDUSTRY TRAINING FUND, THEY SUBMIT A BILL OF EXPENSES TO PIPE FITTERS LOCAL #120, AND THESE EXPENSES ARE REIMBURSED OUT OF THE FUNDS REMAINING FROM THE INTERNATIONAL FUND GRANT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0122461
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1120057
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2132338
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3119289
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4119896
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt078479
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt178479
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt281851
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt378479
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt478479
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0NEIL GIERING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1THOMAS P JUBECK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2TERENCE M MCCAFFERTY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3DONALD OLS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4DAVID INMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2BUSINESS MANAGER/FINANCE SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0200940
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1198536
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2214189
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3197768
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4198375
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt40
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CERTAIN BOARD DECISIONS ARE SUBJECT TO APPROVAL BY THE JOINT CONFERENCE COMMITTEE AS DEFINED IN THE TRUST AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COMPLETED FORM 990 IS PRESENTED TO THE BUSINESS MANAGER/FINANCIAL SECRETARY/TREASURER FOR REVIEW, APPROVAL AND SUBSEQUENT FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OFFICER'S COMPENSATION IS DICTATED BY THE "CONSTITUTION AND BY-LAWS OF THE LOCAL AND THE "NEGOTIATED CONTRACT WITH THE MECHANICAL CONTRACTORS' ASSOCIATION OF CLEVELAND, INC (MCA)." WAGES ARE CALCULATED USING THE APPROPRIATE PERCENTAGES OUTLINED IN THE BY-LAWS TIMES THE BASE TAXABLE INCOME OF A PIPE FITTER JOURNEYMAN AS SET FORTH IN THE NEGOTIATED CONTRACT WITH THE MCA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00

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