Civic Intelligence

Northwestern Ohio Plumbers & Pipefitters Active Health & Welfare Plan & Trust

990 • Fiscal year 2019 • EIN 34-4443218

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 23, 2020

7570 Caple Blvd Ste BNorthwood, OH 43619

(419) 662-1388

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.26x

Higher debt load relative to assets than 78% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

94th percentile

0.58x

Higher debt load relative to revenue than 94% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2019

Net Margin

59th percentile

8.8%

Higher net margin than 59% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2019

Asset Growth

73rd percentile

17%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

38th percentile

2.2%

Faster revenue growth than 38% of similar nonprofits.

2019 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Up

$43,998,045

Up $6,444,859 (+17%) from 2018

Net Assets

Up

$32,645,860

Up $5,227,572 (+19%) from 2018

Liabilities

Up

$11,352,185

Up $1,217,287 (+12%) from 2018

Revenue

Up

$19,422,738

Up $416,001 (+2.2%) from 2018

Expenses

Up

$17,716,954

Up $1,854,421 (+12%) from 2018

Net Income

Down

$1,705,784

Down $1,438,420 (-46%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100M$50M$0Assets 2010: $20,778,437Liabilities 2010: $5,841,747Net Assets 2010: $14,936,6902010Assets 2011: $20,691,516Liabilities 2011: $5,970,401Net Assets 2011: $14,721,1152011Assets 2012: $25,104,961Liabilities 2012: $6,301,188Net Assets 2012: $18,803,7732012Assets 2013: $26,334,027Liabilities 2013: $5,384,258Net Assets 2013: $20,949,7692013Assets 2014: $30,989,784Liabilities 2014: $6,256,958Net Assets 2014: $24,732,8262014Assets 2015: $31,432,134Liabilities 2015: $6,304,804Net Assets 2015: $25,127,3302015Assets 2016: $34,566,632Liabilities 2016: $8,229,389Net Assets 2016: $26,337,2432016Assets 2017: $38,198,838Liabilities 2017: $9,147,064Net Assets 2017: $29,051,7742017Assets 2018: $37,553,186Liabilities 2018: $10,134,898Net Assets 2018: $27,418,2882018Assets 2019: $43,998,045Liabilities 2019: $11,352,185Net Assets 2019: $32,645,8602019Assets 2020: $46,544,061Liabilities 2020: $12,876,538Net Assets 2020: $33,667,5232020Assets 2021: $50,700,372Liabilities 2021: $15,079,407Net Assets 2021: $35,620,9652021Assets 2022: $50,591,716Liabilities 2022: $15,152,330Net Assets 2022: $35,439,3862022Assets 2023: $75,330,101Liabilities 2023: $12,368,057Net Assets 2023: $62,962,0442023Assets 2024: $83,682,973Liabilities 2024: $16,186,532Net Assets 2024: $67,496,4412024

Highlighted filing

2019

Assets$43,998,045
Liabilities$11,352,185
Net Assets$32,645,860

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $10,048,7292010Expenses 2011: $11,329,6872011Expenses 2012: $10,631,3312012Revenue 2013: $12,605,282Expenses 2013: $11,095,348Net Income 2013: $1,509,9342013Revenue 2014: $14,070,278Expenses 2014: $10,833,343Net Income 2014: $3,236,9352014Revenue 2015: $14,844,811Expenses 2015: $13,989,825Net Income 2015: $854,9862015Revenue 2016: $14,813,846Expenses 2016: $13,987,399Net Income 2016: $826,4472016Revenue 2017: $15,037,948Expenses 2017: $14,104,078Net Income 2017: $933,8702017Revenue 2018: $19,006,737Expenses 2018: $15,862,533Net Income 2018: $3,144,2042018Revenue 2019: $19,422,738Expenses 2019: $17,716,954Net Income 2019: $1,705,7842019Revenue 2020: $15,561,095Expenses 2020: $17,104,096Net Income 2020: -$1,543,0012020Revenue 2021: $23,830,238Expenses 2021: $24,121,265Net Income 2021: -$291,0272021Revenue 2022: $24,937,512Expenses 2022: $20,064,686Net Income 2022: $4,872,8262022Revenue 2023: $28,600,501Expenses 2023: $21,839,757Net Income 2023: $6,760,7442023Revenue 2024: $33,200,356Expenses 2024: $33,321,907Net Income 2024: -$121,5512024

Highlighted filing

2019

Revenue$19,422,738
Expenses$17,716,954
Net Income$1,705,784
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 23, 2020
Return Version
2019v5.0
Gross Receipts
$21,002,049
Mission and Program Overview

Mission

The plan provides health, dental, vision, prescription, disability and death benefits to eligible members of northwestern ohio plumbers and pipefitters local no 50.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$33,434,756$38,023,582▲ $4,588,826
Rtn Earn Endowment Incm Other Fnds$27,418,288$32,645,860▲ $5,227,572
Accounts Receivable$3,053,732$3,558,730▲ $504,998
Savings and Temporary Cash Investments$539,399$1,370,780▲ $831,381
Cash and Non-Interest-Bearing Accounts$523,817$1,043,669▲ $519,852
Land, Buildings, and Equipment, Net$1,482$1,284▼ $198
Total Assets$37,553,186$43,998,045▲ $6,444,859
Liabilities
Other Liabilities$8,204,840$8,601,442▲ $396,602
Accounts Payable and Accrued Expenses$1,930,058$2,750,743▲ $820,685
Total Liabilities$10,134,898$11,352,185▲ $1,217,287
Net Assets / Fund Balance
Total Net Assets Fund Balance$27,418,288$32,645,860▲ $5,227,572
Total Liabilities and Net Assets / Fund Balance$37,553,186$43,998,045▲ $6,444,859

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$11,593$11,593
Leasehold Improvements$1,284$960$2,244
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eric OsbornChairman
Jeff EarlTrustee
Scott KeppTrustee
Scott LopezTrustee
Tim PollaufTrustee
Anne SaloffAlternate Tr
Bob LynnAlternate Tr
Bobbie StrayerAlternate Tr
Donald LeeAlternate Tr
Paul CordellAlternate Tr
Rosa CoyleAlternate Tr
Pete VavrineckSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$18,398,918
Investment Income
$610,976
Other Revenue
$412,844
Change in Net Assets
$1,705,784

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,382,454
Revenue Not Reported on Financial Statements
$40,284
Revenue Not Reported on Form 990
$3,521,788
Total Revenue per Audited Statements
$22,904,242
Total Revenue per Form 990
$19,422,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$894,640
Salaries, Compensation, and Employee Benefits$198,993
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$16,623,321
All Other Expenses---$164,269
Fees for Services Legal---$130,024
Other Salaries and Wages---$97,523
Other Employee Benefits---$67,664
Other Expenses---$63,962
Fees for Service Investment Mgmnt Fees---$40,284
Payroll Taxes---$33,806
Fees for Services Accounting---$19,500
Fees for Services Management---$19,414
Insurance---$8,983
Office Expenses---$5,950
Conferences and Meetings---$4,406
Occupancy---$1,368
Depreciation Depletion---$208
Total Functional Expenses$0$0$0$17,716,954

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$17,716,954
Expenses per Audited Statements$17,676,670
Total Expenses per Audited Statements$17,676,670
Expenses Not Reported on Financial Statements$40,284
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
Supplemental Credit Reserve$8,493,148
Employer Deposits$108,294
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Line 7a explanation - members of the governing body are appointed by the union and by the employers of the plan.

Form 990, Page 6, Part VI, Line 9

Jeff earl 12288 country road m. Wauseon , oh 43619 scott kepp 6842 commodore drive walbridge, oh 43567 tim pollauf 4623 monroe street toledo, oh 43606 pete vavrineck 2875 crane way northwood, oh 43619 rosa coyle 940 matzinger road toledo, oh 43612 bobbie strayer 915 matzinger road toledo, oh 43612

Form 990, Page 6, Part VI, Line 11B

Line 11a explanation - board members will receive a copy of form 990 for review before filing.

Form 990, Page 6, Part VI, Line 12C

Policy is monitored and enforced by the board of trustees through montly meetings.

Form 990, Page 6, Part VI, Line 19

All are available upon request

Filing and Contact Details

Filer

Filer Name
Northwestern Ohio Plumbers & Pipefi
EIN
34-4443218
Phone
4196621388
Address
7570 CAPLE BLVD STE B, NORTHWOOD, OH 43619

Signing Officer

Name
Eric Osborn
Title
Chairman
Phone
4196621388
Signed
2020-09-23

Organization Details

Principal Officer
Eric Osborn
Formed
1954
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
5

Preparer

Firm
Hantz Titus Urbanski LLC
Address
1540 S HOLLAND-SYLVANIA RD, MAUMEE, OH 43537
Preparer
Judy Macquisten CPA
Phone
4198666000
Supplemental Narrative

Additional Explanations

Form 990

Plan benefit obligations at 12/31/19 health claims payable 1,113,900 other benefits payable 269,600 claims incurred but not reported 477,400 accumulated eligibility credits 11,521,400 total plan benefit obligation at 12/31/19 13,382,300

Form 990, Page 2, Part III, Line 4D

The plan provides health, dental, vision, prescription, disability and death benefits to eligible members of northwestern ohio plumbers and pipefitters local no 50.

Financial Statement Notes

Schedule D, Page 3, Part X

The plan has determined that there are no uncertain tax positions that require disclosure in these financial statements under the fasb accounting standards codification topic, income taxes.

Raw XML Appendix389 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherRevenueMiscGrp/Desc0STOP LOSS REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc1MISC INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0402299
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt110545
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0402299
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt110545
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IRS990/PartialLiquidationInd0false
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IRS990/PrincipalOfficerNm0ERIC OSBORN
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IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPANTS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1106560
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1106560
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE PLAN PROVIDES HEALTH, DENTAL, VISION, PRESCRIPTION, DISABILITY AND DEATH BENEFITS TO ELIGIBLE MEMBERS OF NORTHWESTERN OHIO PLUMBERS AND PIPEFITTERS LOCAL NO 50.
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IRS990/PYSalariesCompEmpBnftPaidAmt0167005
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IRS990/PYTotalRevenueAmt019006737
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IRS990/RelatedEntityInd0false
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0960
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02244
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03521788
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EMPLOYER DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt03521788
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE IN THESE FINANCIAL STATEMENTS UNDER THE FASB ACCOUNTING STANDARDS CODIFICATION TOPIC, INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalLiabilityAmt08601442
IRS990ScheduleD/TotalRevenuePerForm990Amt019422738
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PLAN BENEFIT OBLIGATIONS AT 12/31/19 HEALTH CLAIMS PAYABLE 1,113,900 OTHER BENEFITS PAYABLE 269,600 CLAIMS INCURRED BUT NOT REPORTED 477,400 ACCUMULATED ELIGIBILITY CREDITS 11,521,400 TOTAL PLAN BENEFIT OBLIGATION AT 12/31/19 13,382,300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PLAN PROVIDES HEALTH, DENTAL, VISION, PRESCRIPTION, DISABILITY AND DEATH BENEFITS TO ELIGIBLE MEMBERS OF NORTHWESTERN OHIO PLUMBERS AND PIPEFITTERS LOCAL NO 50.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7A EXPLANATION - MEMBERS OF THE GOVERNING BODY ARE APPOINTED BY THE UNION AND BY THE EMPLOYERS OF THE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JEFF EARL 12288 COUNTRY ROAD M. WAUSEON , OH 43619 SCOTT KEPP 6842 COMMODORE DRIVE WALBRIDGE, OH 43567 TIM POLLAUF 4623 MONROE STREET TOLEDO, OH 43606 PETE VAVRINECK 2875 CRANE WAY NORTHWOOD, OH 43619 ROSA COYLE 940 MATZINGER ROAD TOLEDO, OH 43612 BOBBIE STRAYER 915 MATZINGER ROAD TOLEDO, OH 43612
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LINE 11A EXPLANATION - BOARD MEMBERS WILL RECEIVE A COPY OF FORM 990 FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POLICY IS MONITORED AND ENFORCED BY THE BOARD OF TRUSTEES THROUGH MONTLY MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt017716954
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt010134898
IRS990/TotalLiabilitiesGrp/EOYAmt011352185
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IRS990/TotalProgramServiceRevenueAmt018398918
IRS990/TotalRevenueGrp/ExclusionAmt0440287
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018982451
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt019422738
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037553186
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt043998045
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0NORTHWOOD
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043619
IRS990/VotingMembersGoverningBodyCnt012
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC OSBORN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04196621388
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHWESTERN OHIO PLUMBERS & PIPEFI
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TTERS ACTIVE HEALTH & WELFARE PLAN
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0344443218
ReturnHeader/Filer/PhoneNum04196621388
ReturnHeader/Filer/USAddress/AddressLine1Txt07570 CAPLE BLVD STE B
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D8F5EDE37B471C6B1B896CA10D3CF585C6E4EFF5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0238DBF6D341909266C3BCA96CA4531CB9FAC0DCA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.62.160.42
ReturnHeader/FilingSecurityInformation/IPDt02020-10-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:37:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261728858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HANTZ TITUS URBANSKI LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01540 S HOLLAND-SYLVANIA RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAUMEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043537
ReturnHeader/PreparerPersonGrp/PhoneNum04198666000
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JUDY MACQUISTEN CPA
ReturnHeader/ReturnTs02020-10-05T12:37:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$83.7$16.2$67.5$33.2$33.3$0.12
2023Detailed filing. Detailed filing data is available for this year.$75.3$12.4$63.0$28.6$21.8$6.76
2022Detailed filing. Detailed filing data is available for this year.$50.6$15.2$35.4$24.9$20.1$4.87
2021Detailed filing. Detailed filing data is available for this year.$50.7$15.1$35.6$23.8$24.1$0.29
2020Detailed filing. Detailed filing data is available for this year.$46.5$12.9$33.7$15.6$17.1$1.54
2019Detailed filing. Detailed filing data is available for this year.$44.0$11.4$32.6$19.4$17.7$1.71
2018Detailed filing. Detailed filing data is available for this year.$37.6$10.1$27.4$19.0$15.9$3.14
2017Detailed filing. Detailed filing data is available for this year.$38.2$9.15$29.1$15.0$14.1$0.93
2016Detailed filing. Detailed filing data is available for this year.$34.6$8.23$26.3$14.8$14.0$0.83
2015Detailed filing. Detailed filing data is available for this year.$31.4$6.30$25.1$14.8$14.0$0.85
2014Detailed filing. Detailed filing data is available for this year.$31.0$6.26$24.7$14.1$10.8$3.24
2013Detailed filing. Detailed filing data is available for this year.$26.3$5.38$20.9$12.6$11.1$1.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.1$6.30$18.8$10.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$5.97$14.7$11.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.8$5.84$14.9$10.0