Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
EIN 34-1269418 • 501(c)9 • Brooklyn Heights, OH
Profile
Voluntary employees beneficiary association which provides supplemental unemployment benefits to union employees.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 166.1% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $22,846 | $22,846 |
| Other Securities | $1,097,809 | - | - |
| Name | Title | Other | Total |
|---|---|---|---|
| Timothy Wheeler | Trustee | $23,527 | $23,527 |
| Name | Title |
|---|---|
| Jeff Epstein | Chairman |
| Dan Kronenfeld | Trustee |
| John Prohazka | Trustee |
| Josh Ihlenfield | Trustee |
| Michael T Gallagher | Trustee |
| Roger Joziuk | Trustee |
| Shawn Gray | Administrator |
| Burt Skeel | Secretary |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Taxes Withheld | $3,929 |
“The organization reviews the form 990 prior to filing.”
“The organization makes its governing documents and financial statements available to the public upon request”
“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.”
“MODIFIED CASH BASIS”
“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.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION WHICH PROVIDES (CONTINUED ON SCHEDULE O)SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO UNION EMPLOYEES. |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 166978 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SHAWN GRAY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2164590099 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 980 KEYNOTE CIRCLE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BROOKLYN HEIGHTS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44131 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 46322 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 49047 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 166978 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 46383 |
| IRS990/CYOtherExpensesAmt | 0 | 90753 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 105008 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -113119 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 6779 |
| IRS990/CYTotalExpensesAmt | 0 | 264510 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 151391 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PROVISION OF SUPPLEMENTAL UNEMPLOYMENT BENEFITS AND SEPARATION BENEFITS TO MEMBERS OF PLUMBERS UNION LOCAL NO. 55. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 264510 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 25902 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5913 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 12501 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 7017 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 95610 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 23527 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SHAWN GRAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TIMOTHY WHEELER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEFF EPSTEIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL T GALLAGHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOSH IHLENFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ROGER JOZIUK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DAN KRONENFELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN PROHAZKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | BURT SKEEL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 155795 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | ADMINISTRATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1929 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 151391 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 765 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2363 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 46383 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 46383 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1175067 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1097809 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 22846 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 22846 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION WHICH PROVIDES SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO UNION EMPLOYEES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1344606 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1282855 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 51368 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1344606 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1282855 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4317 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CLERICAL & OTHER EXP |
| IRS990/OtherExpensesGrp/Desc | 1 | TRUSTEE FEES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 30500 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1475 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2078 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3929 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6779 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SHAWN GRAY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 105008 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 105008 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 84503 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 43089 |
| IRS990/PYOtherExpensesAmt | 0 | 78173 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 25155 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -100083 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 5651 |
| IRS990/PYTotalExpensesAmt | 0 | 168327 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 68244 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -113119 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 125295 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 139928 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 22846 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 22846 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 264510 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 51368 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3929 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | TAXES WITHHELD |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 1097809 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | REGISTERED INVESTMENT COMPANIES |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 51368 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 151391 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 1097809 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 264510 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3929 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 151391 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 202759 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 264510 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 155795 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 95610 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | SHAWN GRAY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | ADMINISTRATOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 251405 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION REVIEWS THE FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MODIFIED CASH BASIS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 5 AND PART V, LINE 2A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 4 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 5 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | JOURNEYMEN PLUMBERS UNION LOCAL #55 OF THE UNITED ASC PLUMBERS & PIPEFITTER |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | PLUMBERS FIFTY-FIVE REALTY CORP |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | PLUMBERS LOCAL 55 DEFINED CONTRIBUTION RETIREMENT PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | PLUMBERS UNION LOCAL NO 55 PENSION PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 4 | PLUMBERS UNION LOCAL 55 HEALTH & WELFARE PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 5 | CLEVELAND PLUMBERS JOINT APPRENTICESHIP TRUST FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 340320390 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 203819611 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 204805291 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 3 | 346514703 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 4 | 340754952 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 5 | 346650624 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(2) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 401 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 3 | 401 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 4 | 501(C)(9) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 5 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 3 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 4 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 5 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | LOCAL UNION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | REAL ESTATE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | DEFINED CONTRIBUTION RETIREMENT PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 3 | PENSION PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 4 | HEALTH & WELFARE PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 5 | PLUMBING INDUSTRY TRAINING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 11 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 980 KEYNOTE CIRCLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 980 KEYNOTE CIRCLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 980 KEYNOTE CIRCLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 3 | 980 KEYNOTE CIRCLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 4 | 980 KEYNOTE CIRCLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 5 | 980 KEYNOTE CIRCLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | BROOKLYN HEIGHTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | BROOKLYN HEIGHTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | BROOKLYN HEIGHTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 3 | BROOKLYN HEIGHTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 4 | BROOKLYN HEIGHTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 5 | BROOKLYN HEIGHTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 3 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 4 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 5 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 44131 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 44131 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 44131 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 3 | 44131 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 4 | 44131 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 5 | 44131 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 30500 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | FAIR VALUE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | JOURNEYMEN PLUMBERS UNION LOCAL #55 OF THE UNITED ASC PLUMBERS & PIPEFITTE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | P |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1346684 |
| IRS990/TotalAssetsEOYAmt | 0 | 1286784 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1346684 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1286784 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 264510 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2078 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3929 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2078 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3929 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1344606 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1282855 |
| IRS990/TotalOtherCompensationAmt | 0 | 119137 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 264510 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 105008 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 46383 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 105008 |
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