Civic Intelligence

Pipe Fitters Local 120

990 • Fiscal year 2016 • EIN 34-0553590

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 10, 2017

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

60th percentile

0.05x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.10x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2016

Net Margin

41st percentile

4.7%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

81st percentile

$246,607

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2016 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2016

Asset Growth

39th percentile

3.5%

Faster asset growth than 39% of similar nonprofits.

2016 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-5.0%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$7,879,777

Up $269,760 (+3.5%) from 2015

Net Assets

Up

$7,491,238

Up $188,765 (+2.6%) from 2015

Liabilities

Up

$388,539

Up $80,995 (+26%) from 2015

Revenue

Down

$3,966,970

Down $207,144 (-5.0%) from 2015

Expenses

Up

$3,779,832

Up $257,082 (+7.3%) from 2015

Net Income

Down

$187,138

Down $464,226 (-71%) from 2015

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

2016

Assets$7,879,777
Liabilities$388,539
Net Assets$7,491,238

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

2016

Revenue$3,966,970
Expenses$3,779,832
Net Income$187,138
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 10, 2017
Return Version
2016v3.0
Gross Receipts
$4,916,970
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$2,811,654$3,710,068▲ $898,414
Investments Other Securities$2,474,523$2,022,796▼ $451,727
Land, Buildings, and Equipment, Net$1,862,847$1,791,465▼ $71,382
Accounts Receivable$420,420$318,352▼ $102,068
Prepaid Expenses and Deferred Charges$25,536$28,217▲ $2,681
Cash and Non-Interest-Bearing Accounts$1,290$3,376▲ $2,086
Total Assets$7,610,017$7,879,777▲ $269,760
Other Assets Total$13,747$5,503▼ $8,244
Liabilities
Accounts Payable and Accrued Expenses$307,544$388,539▲ $80,995
Total Liabilities$307,544$388,539▲ $80,995
Net Assets / Fund Balance
Unrestricted Net Assets$7,302,473$7,491,238▲ $188,765
Total Net Assets Fund Balance$7,302,473$7,491,238▲ $188,765
Total Liabilities and Net Assets / Fund Balance$7,610,017$7,879,777▲ $269,760

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,260,046$3,947,723$5,207,769
Equipment$81,493$553,395$634,888
Land$314,000-$314,000
Other Land Buildings$135,926$73,683$209,609
Other Securities$2,022,796--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terence M MccaffertyBusiness Manager/finance SFT$161,510$85,097$246,607
Neil GieringBusiness AgentFT$123,547$81,382$204,929
Thomas P JubeckBusiness AgentFT$121,533$81,382$202,915
David InmanBusiness AgentFT$121,501$81,382$202,883
Donald OlsBusiness AgentFT$121,437$81,382$202,819
Patrick CookExecutive Board-$14,908-$14,908
Michael HallVice President-$13,984-$13,984
Ray KashubeckExecutive Board-$12,065-$12,065
Ryan MccaffertyExecutive Board-$12,065-$12,065
David KarnExecutive Board-$10,187-$10,187
Russell DemagallPresident-$8,445-$8,445
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,737,293
Investment Income
$28,749
Other Revenue
$200,928
Change in Net Assets
$187,138

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,966,970
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,966,970
Total Revenue per Form 990
$3,966,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,761,351
Other Expenses$1,489,935
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,008,999
Other Employee Benefits---$669,693
Benefits to Members---$528,546
Occupancy---$305,481
Depreciation Depletion---$203,849
All Other Expenses---$148,156
Payroll Taxes---$82,659
Other Expenses---$48,780
Office Expenses---$46,017
Insurance---$24,103
Fees for Services Accounting---$17,495
Fees for Services Legal---$5,192
Advertising---$2,872
Total Functional Expenses$0$0$0$3,779,832

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,779,832
Total Expenses per Audited Statements$3,779,832
Total Expenses per Form 990$3,779,832
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 11B

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
Neal J Ginley
Title
Business Manager
Phone
2164473408
Signed
2017-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Neal J Ginley
Formed
1898
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
5
Employees
32
Volunteers
9

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 (irc) and is exempt from federal income taxes pursuant to section 501(a) of the irc. 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, 2016 and 2015, 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.

Raw XML AppendixShowing 400 of 530 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0307544
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0388539
IRS990/AccountsReceivableGrp/BOYAmt0420420
IRS990/AccountsReceivableGrp/EOYAmt0318352
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE BENEFITS TO THE MEMBERS OF THE LABOR UNION.
IRS990/AdvertisingGrp/TotalAmt02872
IRS990/AllOtherExpensesGrp/TotalAmt0148156
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt0528546
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0NEAL J GINLEY
IRS990/BooksInCareOfDetail/PhoneNum02164473408
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06305 HALLE DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044125
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01290
IRS990/CashNonInterestBearingGrp/EOYAmt03376
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0528546
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt028749
IRS990/CYOtherExpensesAmt01489935
IRS990/CYOtherRevenueAmt0200928
IRS990/CYProgramServiceRevenueAmt03737293
IRS990/CYRevenuesLessExpensesAmt0187138
IRS990/CYSalariesCompEmpBnftPaidAmt01761351
IRS990/CYTotalExpensesAmt03779832
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03966970
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0203849
IRS990/Desc0TO UNITE ALL WORKERS AND TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION, AND COLLECTIVE BARGAINING.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt032
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt017495
IRS990/FeesForServicesLegalGrp/TotalAmt05192
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd3X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt681382
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt781382
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt885097
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt981382
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1081382
IRS990/Form990PartVIISectionAGrp/PersonNm0PATRICK COOK
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID KARN
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL HALL
IRS990/Form990PartVIISectionAGrp/PersonNm3RUSSELL DEMAGALL
IRS990/Form990PartVIISectionAGrp/PersonNm4RAY KASHUBECK
IRS990/Form990PartVIISectionAGrp/PersonNm5RYAN MCCAFFERTY
IRS990/Form990PartVIISectionAGrp/PersonNm6NEIL GIERING
IRS990/Form990PartVIISectionAGrp/PersonNm7THOMAS P JUBECK
IRS990/Form990PartVIISectionAGrp/PersonNm8TERENCE M MCCAFFERTY
IRS990/Form990PartVIISectionAGrp/PersonNm9DONALD OLS
IRS990/Form990PartVIISectionAGrp/PersonNm10DAVID INMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt014908
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110187
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt213984
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt38445
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt412065
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt512065
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6123547
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7121533
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8161510
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9121437
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10121501
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8BUSINESS MANAGER/FINANCE S
IRS990/Form990PartVIISectionAGrp/TitleTxt9BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10BUSINESS AGENT
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01898
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0950000
IRS990/GrossReceiptsAmt04916970
IRS990/GrossRentsGrp/RealAmt0191015
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt024103
IRS990/InvestmentIncomeGrp/ExclusionAmt028749
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028749
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt02474523
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt02022796
IRS990/IRPDocumentCnt046
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04574801
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01862847
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01791465
IRS990/LandBldgEquipCostOrOtherBssAmt06366266
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0950000
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE BENEFITS TO THE MEMBERS OF PIPE FITTERS LOCAL NO. 120
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt07302473
IRS990/NetAssetsOrFundBalancesEOYAmt07491238
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0191015
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0191015
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01627
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0305481
IRS990/OfficeExpensesGrp/TotalAmt046017
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt013747
IRS990/OtherAssetsTotalGrp/EOYAmt05503
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0669693
IRS990/OtherExpensesGrp/Desc0PER CAPITA TAXES
IRS990/OtherExpensesGrp/Desc1PER CAPITA FUND EXPENSE
IRS990/OtherExpensesGrp/Desc2DONATIONS
IRS990/OtherExpensesGrp/Desc3RECREATION
IRS990/OtherExpensesGrp/TotalAmt0370062
IRS990/OtherExpensesGrp/TotalAmt1249949
IRS990/OtherExpensesGrp/TotalAmt267979
IRS990/OtherExpensesGrp/TotalAmt348780
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09913
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09913
IRS990/OtherRevenueTotalAmt09913
IRS990/OtherSalariesAndWagesGrp/TotalAmt01008999
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt082659
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025536
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028217
IRS990/PrincipalOfficerNm0NEAL J GINLEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONTRIBUTIONS & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02676852
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11060441
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02676852
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11060441
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0328268
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025698
IRS990/PYOtherExpensesAmt01514031
IRS990/PYOtherRevenueAmt0193235
IRS990/PYProgramServiceRevenueAmt03955181
IRS990/PYRevenuesLessExpensesAmt0651364
IRS990/PYSalariesCompEmpBnftPaidAmt01680451
IRS990/PYTotalExpensesAmt03522750
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04174114
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0187138
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0191015
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02811654
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03710068
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01260046
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03947723
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05207769
IRS990ScheduleD/EquipmentGrp/BookValueAmt081493
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0553395
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0634888
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03779832
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0314000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0314000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0135926
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt073683
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0209609
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02022796
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03966970
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 (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE IRC. 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, 2016 AND 2015, 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01791465
IRS990ScheduleD/TotalBookValueSecuritiesAmt02022796
IRS990ScheduleD/TotalExpensesPerForm990Amt03779832
IRS990ScheduleD/TotalRevenuePerForm990Amt03966970
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03966970
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03779832
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0123547
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1121533
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2161510
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3121437
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4121501
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/DeferredCompensationFlngOrgAmt081382
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt181382
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt285097
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt381382
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt481382
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 S
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0204929
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1202915
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2246607
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3202819
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4202883
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings