Civic Intelligence

Pipe Fitters Local 120

990 • Fiscal year 2020 • EIN 34-0553590

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 14, 2021

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

63rd percentile

0.04x

Higher debt load relative to assets than 63% of similar nonprofits.

2020 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

69th percentile

0.09x

Higher debt load relative to revenue than 69% of similar nonprofits.

2020 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2020

Net Margin

34th percentile

4.1%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

75th percentile

$242,828

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2020 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2020

Asset Growth

27th percentile

2.0%

Faster asset growth than 27% of similar nonprofits.

2020 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2020 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$8,641,270

Up $171,480 (+2.0%) from 2019

Net Assets

Up

$8,253,270

Up $166,727 (+2.1%) from 2019

Liabilities

Up

$388,000

Up $4,753 (+1.2%) from 2019

Revenue

Down

$4,092,466

Down $538,790 (-12%) from 2019

Expenses

Down

$3,925,739

Down $211,927 (-5.1%) from 2019

Net Income

Down

$166,727

Down $326,863 (-66%) from 2019

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

2020

Assets$8,641,270
Liabilities$388,000
Net Assets$8,253,270

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

2020

Revenue$4,092,466
Expenses$3,925,739
Net Income$166,727
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 14, 2021
Return Version
2020v4.1
Gross Receipts
$4,192,613
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
Investments Other Securities$3,302,200$3,565,811▲ $263,611
Savings and Temporary Cash Investments$3,125,651$3,077,318▼ $48,333
Land, Buildings, and Equipment, Net$1,594,848$1,556,474▼ $38,374
Accounts Receivable$372,115$378,458▲ $6,343
Prepaid Expenses and Deferred Charges$56,345$57,895▲ $1,550
Cash and Non-Interest-Bearing Accounts$1,309$2,020▲ $711
Total Assets$8,469,790$8,641,270▲ $171,480
Other Assets Total$17,322$3,294▼ $14,028
Liabilities
Accounts Payable and Accrued Expenses$383,247$388,000▲ $4,753
Total Liabilities$383,247$388,000▲ $4,753
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,086,543$8,253,270▲ $166,727
Total Net Assets Fund Balance$8,086,543$8,253,270▲ $166,727
Total Liabilities and Net Assets / Fund Balance$8,469,790$8,641,270▲ $171,480

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$985,065$4,322,380$5,307,445
Equipment$70,172$385,931$456,103
Other Land Buildings$187,237$132,127$319,364
Land$314,000-$314,000
Other Securities$3,565,811--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Neil GieringBusiness Mgr/fin. Secy.FT$146,518$96,310$242,828
Thomas P JubeckBusiness AgentFT$133,512$92,520$226,032
Russell DemagallBusiness AgentFT$133,288$92,520$225,808
Donald OlsBusiness AgentFT$133,017$92,520$225,537
Michael HallBusiness AgentFT$131,022$91,148$222,170
Ryan MccaffertyExecutive Board-$7,097-$7,097
PATRICK J O'BOYLEExecutive Board-$6,303-$6,303
Dan GallagherVice President-$6,288-$6,288
Jim Reilly IiiExecutive Board-$5,774-$5,774
Patrick CookPresident-$1,740-$1,740
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,858,724
Investment Income
$39,100
Other Revenue
$194,642
Change in Net Assets
$166,727

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,107,746
Revenue Not Reported on Financial Statements
$-15,280
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-15,280
Total Revenue per Audited Statements
$4,107,746
Total Revenue per Form 990
$4,092,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,152,538
Other Expenses$1,537,851
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$1,169,577
Other Salaries and Wages---$486,853
Other Employee Benefits---$397,566
Occupancy---$368,340
Benefits to Members---$235,350
Depreciation Depletion---$229,581
Payroll Taxes---$98,542
All Other Expenses---$81,562
Office Expenses---$64,983
Insurance---$31,680
Other Expenses---$27,272
Fees for Services Legal---$25,491
Fees for Services Accounting---$17,800
Conferences and Meetings---$15,236
Fees for Services Other---$8,168
Advertising---$1,331
Total Functional Expenses$0$0$0$3,925,739

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,925,739
Total Expenses per Audited Statements$3,925,739
Total Expenses per Form 990$3,925,739
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
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
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
2021-06-14
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
28
Volunteers
8

Preparer

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

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

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, 2020 and 2019, 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 -15,280.

Raw XML AppendixShowing 400 of 538 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/BOYAmt0383247
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0388000
IRS990/AccountsReceivableGrp/BOYAmt0372115
IRS990/AccountsReceivableGrp/EOYAmt0378458
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE BENEFITS TO THE MEMBERS OF THE LABOR UNION.
IRS990/AdvertisingGrp/TotalAmt01331
IRS990/AllOtherExpensesGrp/TotalAmt081562
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt0235350
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0NEIL J GIERING
IRS990/BooksInCareOfDetail/PhoneNum02164473408
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06305 HALLE DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044125
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01309
IRS990/CashNonInterestBearingGrp/EOYAmt02020
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt01169577
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt015236
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0235350
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt039100
IRS990/CYOtherExpensesAmt01537851
IRS990/CYOtherRevenueAmt0194642
IRS990/CYProgramServiceRevenueAmt03858724
IRS990/CYRevenuesLessExpensesAmt0166727
IRS990/CYSalariesCompEmpBnftPaidAmt02152538
IRS990/CYTotalExpensesAmt03925739
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04092466
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0229581
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/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt028
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt017800
IRS990/FeesForServicesLegalGrp/TotalAmt025491
IRS990/FeesForServicesOtherGrp/TotalAmt08168
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt096310
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt192520
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt292520
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt392520
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt491148
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0NEIL GIERING
IRS990/Form990PartVIISectionAGrp/PersonNm1THOMAS P JUBECK
IRS990/Form990PartVIISectionAGrp/PersonNm2RUSSELL DEMAGALL
IRS990/Form990PartVIISectionAGrp/PersonNm3DONALD OLS
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL HALL
IRS990/Form990PartVIISectionAGrp/PersonNm5RYAN MCCAFFERTY
IRS990/Form990PartVIISectionAGrp/PersonNm6PATRICK J O'BOYLE
IRS990/Form990PartVIISectionAGrp/PersonNm7DAN GALLAGHER
IRS990/Form990PartVIISectionAGrp/PersonNm8JIM REILLY III
IRS990/Form990PartVIISectionAGrp/PersonNm9PATRICK COOK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0146518
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1133512
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2133288
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3133017
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4131022
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt57097
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt66303
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt76288
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt85774
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt91740
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/TitleTxt0BUSINESS MGR/FIN. SECY.
IRS990/Form990PartVIISectionAGrp/TitleTxt1BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01898
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-15280
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt084867
IRS990/GrossReceiptsAmt04192613
IRS990/GrossRentsGrp/RealAmt0183075
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt07
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt031680
IRS990/InvestmentIncomeGrp/ExclusionAmt054380
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt054380
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt03302200
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt03565811
IRS990/IRPDocumentCnt036
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04840438
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01594848
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01556474
IRS990/LandBldgEquipCostOrOtherBssAmt06396912
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0100147
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/NetAssetsOrFundBalancesBOYAmt08086543
IRS990/NetAssetsOrFundBalancesEOYAmt08253270
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-15280
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-15280
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0183075
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0183075
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt08086543
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt08253270
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0368340
IRS990/OfficeExpensesGrp/TotalAmt064983
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt017322
IRS990/OtherAssetsTotalGrp/EOYAmt03294
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0397566
IRS990/OtherExpensesGrp/Desc0PER CAPITA TAXES
IRS990/OtherExpensesGrp/Desc1PER CAPITA FUND EXPENSE
IRS990/OtherExpensesGrp/Desc2DONATIONS
IRS990/OtherExpensesGrp/Desc3HOLIDAY
IRS990/OtherExpensesGrp/TotalAmt0385214
IRS990/OtherExpensesGrp/TotalAmt1247634
IRS990/OtherExpensesGrp/TotalAmt233559
IRS990/OtherExpensesGrp/TotalAmt327272
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011567
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011567
IRS990/OtherRevenueTotalAmt011567
IRS990/OtherSalariesAndWagesGrp/TotalAmt0486853
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt098542
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt056345
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt057895
IRS990/PrincipalOfficerNm0NEIL J GIERING
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONTRIBUTIONS & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02624946
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11233778
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02624946
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11233778
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0544483
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt062704
IRS990/PYOtherExpensesAmt01562964
IRS990/PYOtherRevenueAmt0226424
IRS990/PYProgramServiceRevenueAmt04342128
IRS990/PYRevenuesLessExpensesAmt0493590
IRS990/PYSalariesCompEmpBnftPaidAmt02030219
IRS990/PYTotalExpensesAmt04137666
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04631256
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0166727
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0183075
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03125651
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03077318
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0985065
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04322380
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05307445
IRS990ScheduleD/EquipmentGrp/BookValueAmt070172
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0385931
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0456103
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03925739
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0314000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0314000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0187237
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0132127
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0319364
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-15280
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt03565811
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-15280
IRS990ScheduleD/RevenueSubtotalAmt04107746
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, 2020 AND 2019, 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 -15,280.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01556474
IRS990ScheduleD/TotalBookValueSecuritiesAmt03565811
IRS990ScheduleD/TotalExpensesPerForm990Amt03925739
IRS990ScheduleD/TotalRevenuePerForm990Amt04092466
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04107746
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03925739
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0146518
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1133512
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2133288
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3133017
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4131022
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/DeferredCompensationFlngOrgAmt096310
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt192520
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt292520
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt392520
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt491148
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/PersonNm2RUSSELL DEMAGALL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3DONALD OLS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4MICHAEL HALL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MGR/FIN. SECY.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0242828
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1226032
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2225808
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3225537
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4222170
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt40
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings