Civic Intelligence

Pipe Fitters Local 120

990 • Fiscal year 2017 • EIN 34-0553590

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 08, 2018

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

59th percentile

0.04x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.08x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Net Margin

20th percentile

-1.2%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

71st percentile

$224,539

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Asset Growth

18th percentile

-1.4%

Faster asset growth than 18% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

0.9%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$7,771,642

Down $108,135 (-1.4%) from 2016

Net Assets

Down

$7,443,143

Down $48,095 (-0.6%) from 2016

Liabilities

Down

$328,499

Down $60,040 (-15%) from 2016

Revenue

Up

$4,000,826

Up $33,856 (+0.9%) from 2016

Expenses

Up

$4,048,921

Up $269,089 (+7.1%) from 2016

Net Income

Down

-$48,095

Down $235,233 (-126%) from 2016

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

2017

Assets$7,771,642
Liabilities$328,499
Net Assets$7,443,143

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

2017

Revenue$4,000,826
Expenses$4,048,921
Net Income-$48,095
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$4,127,747
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$3,710,068$3,430,863▼ $279,205
Investments Other Securities$2,022,796$2,241,749▲ $218,953
Land, Buildings, and Equipment, Net$1,791,465$1,746,068▼ $45,397
Accounts Receivable$318,352$287,613▼ $30,739
Prepaid Expenses and Deferred Charges$28,217$47,832▲ $19,615
Cash and Non-Interest-Bearing Accounts$3,376$1,405▼ $1,971
Total Assets$7,879,777$7,771,642▼ $108,135
Other Assets Total$5,503$16,112▲ $10,609
Liabilities
Accounts Payable and Accrued Expenses$388,539$328,499▼ $60,040
Total Liabilities$388,539$328,499▼ $60,040
Net Assets / Fund Balance
Unrestricted Net Assets$7,491,238$7,443,143▼ $48,095
Total Net Assets Fund Balance$7,491,238$7,443,143▼ $48,095
Total Liabilities and Net Assets / Fund Balance$7,879,777$7,771,642▼ $108,135

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,181,261$4,046,048$5,227,309
Equipment$100,235$419,720$519,955
Land$314,000-$314,000
Other Land Buildings$150,572$110,812$261,384
Other Securities$2,241,749--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Neil GieringBusiness Manager/finance SFT$137,442$87,097$224,539
David InmanBusiness AgentFT$123,756$83,624$207,380
Thomas P JubeckBusiness AgentFT$123,544$83,624$207,168
Donald OlsBusiness AgentFT$122,892$83,624$206,516
Neal J GinleyBusiness AgentFT$121,927$83,624$205,551
Ray KashubeckExecutive Board-$10,553-$10,553
Patrick CookVice President-$8,610-$8,610
Dan GallagherExecutive Board-$8,132-$8,132
Ryan MccaffertyExecutive Board-$8,132-$8,132
PATRICK J O'BOYLEExecutive Board-$7,743-$7,743
Michael HallPresident-$7,200-$7,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,745,071
Investment Income
$40,510
Other Revenue
$215,245
Change in Net Assets
$-48,095

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,988,656
Revenue Not Reported on Financial Statements
$12,170
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$12,170
Total Revenue per Audited Statements
$3,988,656
Total Revenue per Form 990
$4,000,826
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,811,521
Other Expenses$1,543,062
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,007,612
Other Employee Benefits---$719,335
Benefits to Members---$694,338
Occupancy---$301,047
Depreciation Depletion---$218,620
All Other Expenses---$140,479
Payroll Taxes---$84,574
Office Expenses---$48,685
Other Expenses---$46,771
Insurance---$25,582
Fees for Services Accounting---$17,000
Fees for Services Legal---$3,428
Advertising---$2,664
Total Functional Expenses$0$0$0$4,048,921

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,048,921
Total Expenses per Audited Statements$4,048,921
Total Expenses per Form 990$4,048,921
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

The organization has reviewed the form 990 prior to 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
Neil J Giering
Title
Business Manager
Phone
2164473408
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Neil J Giering
Formed
1898
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
32
Volunteers
9

Preparer

Firm
Ciuni & Panichi Inc
Address
25201 CHAGRIN BLVD 200, CLEVELAND, OH 44122-5683
Preparer
Jeffrey R Spencer 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, 2017 and 2016, 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 of property and equipment 12,170.

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/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0528546
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt028749
IRS990/PYOtherExpensesAmt01489935
IRS990/PYOtherRevenueAmt0200928
IRS990/PYProgramServiceRevenueAmt03737293
IRS990/PYRevenuesLessExpensesAmt0187138
IRS990/PYSalariesCompEmpBnftPaidAmt01761351
IRS990/PYTotalExpensesAmt03779832
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03966970
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-48095
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0205325
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03710068
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03430863
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01181261
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04046048
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05227309
IRS990ScheduleD/EquipmentGrp/BookValueAmt0100235
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0419720
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0519955
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04048921
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0314000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0314000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0150572
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0110812
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0261384
IRS990ScheduleD/OtherRevenuesNotIncludedAmt012170
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02241749
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt012170
IRS990ScheduleD/RevenueSubtotalAmt03988656
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, 2017 AND 2016, 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 OF PROPERTY AND EQUIPMENT 12,170.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01746068
IRS990ScheduleD/TotalBookValueSecuritiesAmt02241749
IRS990ScheduleD/TotalExpensesPerForm990Amt04048921
IRS990ScheduleD/TotalRevenuePerForm990Amt04000826
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03988656
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04048921
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0137442
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1123544
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2122892
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3121927
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4123756
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/DeferredCompensationFlngOrgAmt087097
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt183624
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt283624
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt383624
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt483624
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/PersonNm2DONALD OLS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3NEAL J GINLEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4DAVID INMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER/FINANCE S
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0224539
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1207168
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2206516
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3205551
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4207380
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/ExplanationTxt1THE ORGANIZATION HAS REVIEWED THE FORM 990 PRIOR TO 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

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