Civic Intelligence

Plumbers Local Union #55

EIN 34-1269418 • 501(c)9 • Brooklyn Heights, OH

Profile

Voluntary employees beneficiary association which provides supplemental unemployment benefits to union employees.

980 Keynote CircleBrooklyn Heights, OH 44131

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.03x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Net Margin

9th percentile

-75%

Higher net margin than 9% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$251,405

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 166.1% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

-4.4%

Faster asset growth than 35% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

122%

Faster revenue growth than 94% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,286,784

Down $59,900 (-4.4%) from 2023

Liabilities

Up

$3,929

Up $1,851 (+89%) from 2023

Net Assets

Down

$1,282,855

Down $61,751 (-4.6%) from 2023

Revenue

Up

$151,391

Up $83,147 (+122%) from 2023

Expenses

Up

$264,510

Up $96,183 (+57%) from 2023

Net Income

Down

-$113,119

Down $13,036 (-13%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2015: $1,465,795Liabilities 2015: $2,606Net Assets 2015: $1,463,1892015Assets 2016: $1,610,485Liabilities 2016: $967Net Assets 2016: $1,609,5182016Assets 2017: $1,733,686Liabilities 2017: $776Net Assets 2017: $1,732,9102017Assets 2018: $1,941,789Liabilities 2018: $19,375Net Assets 2018: $1,922,4142018Assets 2019: $1,969,365Liabilities 2019: $1,460Net Assets 2019: $1,967,9052019Assets 2020: $1,880,404Liabilities 2020: $1,310Net Assets 2020: $1,879,0942020Assets 2021: $1,719,239Liabilities 2021: $1,037Net Assets 2021: $1,718,2022021Assets 2022: $1,381,782Liabilities 2022: $5,354Net Assets 2022: $1,376,4282022Assets 2023: $1,346,684Liabilities 2023: $2,078Net Assets 2023: $1,344,6062023Assets 2024: $1,286,784Liabilities 2024: $3,929Net Assets 2024: $1,282,8552024

Highlighted filing

2024

Assets$1,286,784
Liabilities$3,929
Net Assets$1,282,855

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200K-$400KRevenue 2015: $353,672Expenses 2015: $255,345Net Income 2015: $98,3272015Revenue 2016: $391,043Expenses 2016: $243,238Net Income 2016: $147,8052016Revenue 2017: $335,862Expenses 2017: $208,774Net Income 2017: $127,0882017Revenue 2018: $342,093Expenses 2018: $140,730Net Income 2018: $201,3632018Revenue 2019: $144,956Expenses 2019: $168,794Net Income 2019: -$23,8382019Revenue 2020: $53,071Expenses 2020: $239,569Net Income 2020: -$186,4982020Revenue 2021: $32,378Expenses 2021: $269,361Net Income 2021: -$236,9832021Revenue 2022: $42,065Expenses 2022: $187,821Net Income 2022: -$145,7562022Revenue 2023: $68,244Expenses 2023: $168,327Net Income 2023: -$100,0832023Revenue 2024: $151,391Expenses 2024: $264,510Net Income 2024: -$113,1192024

Highlighted filing

2024

Revenue$151,391
Expenses$264,510
Net Income-$113,119

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$151,391
Mission and Program Overview

Mission

Voluntary employees beneficiary association which provides supplemental unemployment benefits to union employees.

Voluntary employees beneficiary association which provides (continued on schedule o)supplemental unemployment benefits to union employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,175,067$1,097,809▼ $77,258
Savings and Temporary Cash Investments$125,295$139,928▲ $14,633
Cash and Non-Interest-Bearing Accounts$46,322$49,047▲ $2,725
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,346,684$1,286,784▼ $59,900
Liabilities
Other Liabilities$2,078$3,929▲ $1,851
Total Liabilities$2,078$3,929▲ $1,851
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,344,606$1,282,855▼ $61,751
Total Net Assets Fund Balance$1,344,606$1,282,855▼ $61,751
Total Liabilities and Net Assets / Fund Balance$1,346,684$1,286,784▼ $59,900

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$22,846$22,846
Other Securities$1,097,809--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Timothy WheelerTrustee$23,527$23,527

Board Members and Trustees

NameTitle
Jeff EpsteinChairman
Dan KronenfeldTrustee
John ProhazkaTrustee
Josh IhlenfieldTrustee
Michael T GallagherTrustee
Roger JoziukTrustee
Shawn GrayAdministrator
Burt SkeelSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$105,008
Investment Income
$46,383
Other Revenue
$0
Change in Net Assets
$-113,119

Audited Revenue Reconciliation

Revenue per Audited Statements
$151,391
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$51,368
Total Revenue per Audited Statements
$202,759
Total Revenue per Form 990
$151,391
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,753
Salaries, Compensation, and Employee Benefits$6,779
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$166,978
Fees for Services Accounting---$25,902
Fees for Services Other---$12,501
Fees for Service Investment Mgmnt Fees---$7,017
Payroll Taxes---$6,779
Fees for Services Legal---$5,913
Office Expenses---$4,317
Insurance---$2,363
Other Expenses---$1,475
Information Technology---$765
Total Functional Expenses$0$0$0$264,510

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$264,510
Total Expenses per Audited Statements$264,510
Total Expenses per Form 990$264,510
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Taxes Withheld$3,929
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The organization reviews the form 990 prior to filing.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request

Filing and Contact Details

Filer

Filer Name
PLUMBERS LOCAL UNION #55
EIN
34-1269418
Phone
2164590099
Address
980 KEYNOTE CIRCLE, BROOKLYN HEIGHTS, OH 44131

Signing Officer

Name
Shawn Gray
Title
Administrator
Phone
2164590099
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Gray
Formed
1929
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
0

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

PART I, LINE 5 AND PART V, LINE 2A:

The organization does not have any employees. The form w-2s issued are for supplemental unemployment benefits paid to members of plumbers union local 55.

FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD:

MODIFIED CASH BASIS

Financial Statement Notes

PART X, LINE 2:

The plan has received an exemption letter from the internal revenue service (irs) dated may 10, 1979, stating that the veba trust established under the plan was in compliance with the applicable requirements of the provisions of section 501(c)(9) of the internal revenue code (irc). No federal or state income taxes have been recorded for the years ended december 31, 2024 or 2023 for unrelated business taxable income. The plan and the trust are required to operate in conformity with the irc to maintain the tax-exempt status of the trust. The plan administrator believes that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believes that the related trust was tax-exempt as of the financial statement date. The modified cash basis of accounting requires management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 447 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION WHICH PROVIDES (CONTINUED ON SCHEDULE O)SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO UNION EMPLOYEES.
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt0166978
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SHAWN GRAY
IRS990/BooksInCareOfDetail/PhoneNum02164590099
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0980 KEYNOTE CIRCLE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKLYN HEIGHTS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044131
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt046322
IRS990/CashNonInterestBearingGrp/EOYAmt049047
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0166978
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt046383
IRS990/CYOtherExpensesAmt090753
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0105008
IRS990/CYRevenuesLessExpensesAmt0-113119
IRS990/CYSalariesCompEmpBnftPaidAmt06779
IRS990/CYTotalExpensesAmt0264510
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0151391
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVISION OF SUPPLEMENTAL UNEMPLOYMENT BENEFITS AND SEPARATION BENEFITS TO MEMBERS OF PLUMBERS UNION LOCAL NO. 55.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0264510
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt025902
IRS990/FeesForServicesLegalGrp/TotalAmt05913
IRS990/FeesForServicesOtherGrp/TotalAmt012501
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt07017
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt150.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt095610
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt123527
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0SHAWN GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm1TIMOTHY WHEELER
IRS990/Form990PartVIISectionAGrp/PersonNm2JEFF EPSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL T GALLAGHER
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSH IHLENFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm5ROGER JOZIUK
IRS990/Form990PartVIISectionAGrp/PersonNm6DAN KRONENFELD
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN PROHAZKA
IRS990/Form990PartVIISectionAGrp/PersonNm8BURT SKEEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0155795
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/TitleTxt0ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01929
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0151391
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0765
IRS990/InsuranceGrp/TotalAmt02363
IRS990/InvestmentIncomeGrp/ExclusionAmt046383
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt046383
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01175067
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01097809
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt022846
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt022846
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION WHICH PROVIDES SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO UNION EMPLOYEES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01344606
IRS990/NetAssetsOrFundBalancesEOYAmt01282855
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt051368
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01344606
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01282855
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt04317
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CLERICAL & OTHER EXP
IRS990/OtherExpensesGrp/Desc1TRUSTEE FEES
IRS990/OtherExpensesGrp/TotalAmt030500
IRS990/OtherExpensesGrp/TotalAmt11475
IRS990/OtherLiabilitiesGrp/BOYAmt02078
IRS990/OtherLiabilitiesGrp/EOYAmt03929
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt06779
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SHAWN GRAY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0105008
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0105008
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt084503
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt043089
IRS990/PYOtherExpensesAmt078173
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt025155
IRS990/PYRevenuesLessExpensesAmt0-100083
IRS990/PYSalariesCompEmpBnftPaidAmt05651
IRS990/PYTotalExpensesAmt0168327
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt068244
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-113119
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125295
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0139928
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022846
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022846
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0264510
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt051368
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03929
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TAXES WITHHELD
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01097809
IRS990ScheduleD/OtherSecuritiesGrp/Desc0REGISTERED INVESTMENT COMPANIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt051368
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0151391
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN HAS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED MAY 10, 1979, STATING THAT THE VEBA TRUST ESTABLISHED UNDER THE PLAN WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2024 OR 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST WAS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATE. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01097809
IRS990ScheduleD/TotalExpensesPerForm990Amt0264510
IRS990ScheduleD/TotalLiabilityAmt03929
IRS990ScheduleD/TotalRevenuePerForm990Amt0151391
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0202759
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0264510
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0155795
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt095610
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHAWN GRAY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0251405
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. THE FORM W-2S ISSUED ARE FOR SUPPLEMENTAL UNEMPLOYMENT BENEFITS PAID TO MEMBERS OF PLUMBERS UNION LOCAL 55.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REVIEWS THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MODIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 5 AND PART V, LINE 2A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0JOURNEYMEN PLUMBERS UNION LOCAL #55 OF THE UNITED ASC PLUMBERS & PIPEFITTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS FIFTY-FIVE REALTY CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PLUMBERS LOCAL 55 DEFINED CONTRIBUTION RETIREMENT PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3PLUMBERS UNION LOCAL NO 55 PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4PLUMBERS UNION LOCAL 55 HEALTH & WELFARE PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5CLEVELAND PLUMBERS JOINT APPRENTICESHIP TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0340320390
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1203819611
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2204805291
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3346514703
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4340754952
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5346650624
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOCAL UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1REAL ESTATE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2DEFINED CONTRIBUTION RETIREMENT PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4HEALTH & WELFARE PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5PLUMBING INDUSTRY TRAINING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0980 KEYNOTE CIRCLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1980 KEYNOTE CIRCLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2980 KEYNOTE CIRCLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3980 KEYNOTE CIRCLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt4980 KEYNOTE CIRCLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt5980 KEYNOTE CIRCLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BROOKLYN HEIGHTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BROOKLYN HEIGHTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2BROOKLYN HEIGHTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3BROOKLYN HEIGHTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4BROOKLYN HEIGHTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm5BROOKLYN HEIGHTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd5OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd044131
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd144131
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd244131
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd344131
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd444131
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd544131
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt030500
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0JOURNEYMEN PLUMBERS UNION LOCAL #55 OF THE UNITED ASC PLUMBERS & PIPEFITTE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01346684
IRS990/TotalAssetsEOYAmt01286784
IRS990/TotalAssetsGrp/BOYAmt01346684
IRS990/TotalAssetsGrp/EOYAmt01286784
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0264510
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02078
IRS990/TotalLiabilitiesEOYAmt03929
IRS990/TotalLiabilitiesGrp/BOYAmt02078
IRS990/TotalLiabilitiesGrp/EOYAmt03929
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01344606
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01282855
IRS990/TotalOtherCompensationAmt0119137
IRS990/TotalProgramServiceExpensesAmt0264510
IRS990/TotalProgramServiceRevenueAmt0105008
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt046383
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0105008

Document Assets

No mirrored PDF or thumbnail assets are attached yet.