Civic Intelligence

Plumbers & Steamfitters Local 42

EIN 34-6727212 • 501(c)3 • Norwalk, OH

Profile

To provide training to individuals seeking to enter the plumbing trade, and to keep current members certified.

65 Gibbs RoadNorwalk, OH 44857

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.23x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.23x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

85th percentile

28%

Higher net margin than 85% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

79th percentile

$186,634

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

98th percentile

88%

Faster asset growth than 98% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

37%

Faster revenue growth than 91% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$572,059

Down $159,590 (-22%) from 2023

Liabilities

Down

$54,156

Down $25,212 (-32%) from 2023

Net Assets

Down

$517,903

Down $134,378 (-21%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin85th percentile

Revenue

Up

$787,439

Up $125,497 (+19%) from 2023

Expenses

Up

$921,817

Up $277,141 (+43%) from 2023

Net Income

Down

-$134,378

Down $151,644 (-878%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$1.0M$500K$0Assets 2011: $378,712Liabilities 2011: $3,691Net Assets 2011: $375,0212011Assets 2012: $566,787Liabilities 2012: $9,605Net Assets 2012: $557,1822012Assets 2013: $672,150Liabilities 2013: $79,180Net Assets 2013: $592,9702013Assets 2014: $716,729Liabilities 2014: $9,155Net Assets 2014: $707,5742014Assets 2015: $935,813Liabilities 2015: $119,841Net Assets 2015: $815,9722015Assets 2016: $842,485Liabilities 2016: $11,728Net Assets 2016: $830,7572016Assets 2017: $735,415Liabilities 2017: $68,840Net Assets 2017: $666,5752017Assets 2018: $722,381Liabilities 2018: $74,517Net Assets 2018: $647,8642018Assets 2019: $671,380Liabilities 2019: $79,589Net Assets 2019: $591,7912019Assets 2020: $602,507Liabilities 2020: $79,902Net Assets 2020: $522,6052020Assets 2021: $580,886Liabilities 2021: $52,789Net Assets 2021: $528,0972021Assets 2022: $614,124Liabilities 2022: $38,239Net Assets 2022: $575,8852022Assets 2023: $731,649Liabilities 2023: $79,368Net Assets 2023: $652,2812023Assets 2024: $572,059Liabilities 2024: $54,156Net Assets 2024: $517,9032024

Highlighted filing

2024

Assets$572,059
Liabilities$54,156
Net Assets$517,903
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$1.0M$500K$0-$500KExpenses 2011: $362,6562011Expenses 2012: $362,0512012Expenses 2013: $404,8852013Revenue 2014: $466,832Expenses 2014: $352,228Net Income 2014: $114,6042014Revenue 2015: $619,427Expenses 2015: $511,029Net Income 2015: $108,3982015Revenue 2016: $632,541Expenses 2016: $617,756Net Income 2016: $14,7852016Revenue 2017: $474,488Expenses 2017: $576,642Net Income 2017: -$102,1542017Revenue 2018: $518,255Expenses 2018: $536,966Net Income 2018: -$18,7112018Revenue 2019: $507,846Expenses 2019: $563,919Net Income 2019: -$56,0732019Revenue 2020: $492,281Expenses 2020: $561,467Net Income 2020: -$69,1862020Revenue 2021: $433,769Expenses 2021: $428,277Net Income 2021: $5,4922021Revenue 2022: $467,091Expenses 2022: $419,303Net Income 2022: $47,7882022Revenue 2023: $661,942Expenses 2023: $644,676Net Income 2023: $17,2662023Revenue 2024: $787,439Expenses 2024: $921,817Net Income 2024: -$134,3782024

Highlighted filing

2024

Revenue$787,439
Expenses$921,817
Net Income-$134,378
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$572,059
Liabilities
$54,156
Net assets
$517,903
Revenue
$787,439
Expenses
$921,817
Net income
-$134,378
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.72$0.54$5.18$7.87$9.22$1.34
2023Detailed filing. Detailed filing data is available for this year.$7.32$0.79$6.52$6.62$6.45$0.17
2022Detailed filing. Detailed filing data is available for this year.$6.14$0.38$5.76$4.67$4.19$0.48
2021Detailed filing. Detailed filing data is available for this year.$5.81$0.53$5.28$4.34$4.28$0.05
2020Detailed filing. Detailed filing data is available for this year.$6.03$0.80$5.23$4.92$5.61$0.69
2019Detailed filing. Detailed filing data is available for this year.$6.71$0.80$5.92$5.08$5.64$0.56
2018Detailed filing. Detailed filing data is available for this year.$7.22$0.75$6.48$5.18$5.37$0.19
2017Detailed filing. Detailed filing data is available for this year.$7.35$0.69$6.67$4.74$5.77$1.02
2016Detailed filing. Detailed filing data is available for this year.$8.42$0.12$8.31$6.33$6.18$0.15
2015Detailed filing. Detailed filing data is available for this year.$9.36$1.20$8.16$6.19$5.11$1.08
2014Detailed filing. Detailed filing data is available for this year.$7.17$0.09$7.08$4.67$3.52$1.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.72$0.79$5.93$4.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$0.10$5.57$3.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.04$3.75$3.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$787,439
Mission and Program Overview

Mission

To provide training to individuals seeking to enter the plumbing trade, and to keep current members certified.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$486,175$280,717▼ $205,458
Land, Buildings, and Equipment, Net$128,912$166,614▲ $37,702
Accounts Receivable$50,009$52,483▲ $2,474
Pledges and Grants Receivable$24,035$36,025▲ $11,990
Prepaid Expenses and Deferred Charges$2,855$17,833▲ $14,978
Total Assets$731,649$572,059▼ $159,590
Other Assets Total$39,663$18,387▼ $21,276
Liabilities
Escrow Account Liability$27,650$19,637▼ $8,013
Other Liabilities$39,663$18,387▼ $21,276
Accounts Payable and Accrued Expenses$12,055$16,132▲ $4,077
Total Liabilities$79,368$54,156▼ $25,212
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$652,281$517,903▼ $134,378
Total Net Assets Fund Balance$652,281$517,903▼ $134,378
Total Liabilities and Net Assets / Fund Balance$731,649$572,059▼ $159,590

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$139,427$132,864$272,291
Buildings$27,187$48,007$75,194
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dustin TaylorTraining COOFT$84,926$50,557$135,483

Board Members and Trustees

NameTitle
Dan LucasChairman
Brian VanderpoolTrustee
Chris BuckholzTrustee
John YoungbergTrustee
Sam Jeremay JrTrustee
Samuel PhillipsTrustee
Ken EarhartTrustee/dire
Mitchell WhiteSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$36,169
Program Service Revenue
$481,128
Investment Income
$2,122
Other Revenue
$268,020
Change in Net Assets
$-134,378

Audited Revenue Reconciliation

Revenue per Audited Statements
$787,439
Total Revenue per Audited Statements
$787,439
Total Revenue per Form 990
$787,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$546,832
Salaries, Compensation, and Employee Benefits$374,985
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$186,064--$186,064
Current Officers, Directors, Trustees, and Key Employees-$84,926-$84,926
Other Employee Benefits-$73,231-$73,231
Occupancy$21,060$23,313-$44,373
All Other Expenses$1,943$29,127-$31,070
Payroll Taxes-$30,764-$30,764
Fees for Services Legal-$26,682-$26,682
Depreciation Depletion-$22,537-$22,537
Fees for Services Accounting-$21,575-$21,575
Conferences and Meetings-$13,159-$13,159
Other Expenses$41,447$10,764-$10,764
Total Functional Expenses$585,739$336,078$0$921,817

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$921,817
Total Expenses per Audited Statements$921,817
Total Expenses per Form 990$921,817
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability - Current$12,419
Right of Use Liability - Noncurrent$5,968
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
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, Page 6, Part VI, Line 10B

“NONE”

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

“A copy of the 990 is given to the training coordinator to review and approve prior to filing the 990. The board members are given a copy of the 990 after it is filed.”

Form 990, Page 6, Part VI, Line 15B

“Done by the board of trustees”

Form 990, Page 6, Part VI, Line 19

“Documents available upon request”

Filing and Contact Details

Filer

Filer Name
Plumbers & Steamfitters Local 42
EIN
34-6727212
Phone
4196687305
Address
65 GIBBS ROAD, NORWALK, OH 44857

Signing Officer

Name
Dan Lucas
Title
Chairman
Phone
4196687305
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Lucas
Formed
1974
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
6
Employees
23

Preparer

Firm
Payne Nickles & Company
Address
422 W MARKET ST, SANDUSKY, OH 44870-2410
Preparer
Jeffrey J Rosengarten CPA Cfe
Phone
4196254942
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

“In order to help pay for a drug-free workplace, employers agreed to contribute 1 cent per hour to the local drug testing & training program. The fund is governed by the labor/management committee of the local 42 (lmc). However, since the lmc does not have a bank account, all of the fund collections and disbursements are carried out by the plan. This cash account and contributions receivable are presented as funds held in custody, asset and liability, on the statements of net assets available for benefits.”

Schedule D, Page 2, Part IV, Line 2B

“See explanation for schedule d part iv, line 1b”

Raw XML AppendixShowing 400 of 508 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/OtherExpensesGrp/TotalAmt241447
IRS990/OtherExpensesGrp/TotalAmt310764
IRS990/OtherLiabilitiesGrp/BOYAmt039663
IRS990/OtherLiabilitiesGrp/EOYAmt018387
IRS990/OtherRevenueMiscGrp/Desc0APPRENTICE INCOME
IRS990/OtherRevenueMiscGrp/Desc1APPLICANT & BOOK FEES
IRS990/OtherRevenueMiscGrp/Desc2SCHOLARSHIP INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0240757
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt116207
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt211011
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0240757
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt116207
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt211011
IRS990/OtherRevenueTotalAmt0268020
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0186064
IRS990/OtherSalariesAndWagesGrp/TotalAmt0186064
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt030764
IRS990/PayrollTaxesGrp/TotalAmt030764
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt024035
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt036025
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02855
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017833
IRS990/PrincipalOfficerNm0DAN LUCAS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0481128
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0481128
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt044193
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt024
IRS990/PYOtherExpensesAmt0385701
IRS990/PYOtherRevenueAmt0191500
IRS990/PYProgramServiceRevenueAmt0426225
IRS990/PYRevenuesLessExpensesAmt017266
IRS990/PYSalariesCompEmpBnftPaidAmt0258975
IRS990/PYTotalExpensesAmt0644676
IRS990/PYTotalRevenueAmt0661942
IRS990/ReconcilationRevenueExpnssAmt0-134378
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0481128
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0486175
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0280717
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AdditionsDuringYearAmt04745
IRS990ScheduleD/AgentTrusteeEtcInd0true
IRS990ScheduleD/BeginningBalanceAmt027650
IRS990ScheduleD/BuildingsGrp/BookValueAmt027187
IRS990ScheduleD/BuildingsGrp/DepreciationAmt048007
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt075194
IRS990ScheduleD/DistributionsDuringYearAmt012758
IRS990ScheduleD/EndingBalanceAmt019637
IRS990ScheduleD/EquipmentGrp/BookValueAmt0139427
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0132864
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0272291
IRS990ScheduleD/ExpensesSubtotalAmt0921817
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012419
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15968
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT OF USE LIABILITY - CURRENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RIGHT OF USE LIABILITY - NONCURRENT
IRS990ScheduleD/RevenueSubtotalAmt0787439
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ORDER TO HELP PAY FOR A DRUG-FREE WORKPLACE, EMPLOYERS AGREED TO CONTRIBUTE 1 CENT PER HOUR TO THE LOCAL DRUG TESTING & TRAINING PROGRAM. THE FUND IS GOVERNED BY THE LABOR/MANAGEMENT COMMITTEE OF THE LOCAL 42 (LMC). HOWEVER, SINCE THE LMC DOES NOT HAVE A BANK ACCOUNT, ALL OF THE FUND COLLECTIONS AND DISBURSEMENTS ARE CARRIED OUT BY THE PLAN. THIS CASH ACCOUNT AND CONTRIBUTIONS RECEIVABLE ARE PRESENTED AS FUNDS HELD IN CUSTODY, ASSET AND LIABILITY, ON THE STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SEE EXPLANATION FOR SCHEDULE D PART IV, LINE 1B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 1B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 2, PART IV, LINE 2B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0166614
IRS990ScheduleD/TotalExpensesPerForm990Amt0921817
IRS990ScheduleD/TotalLiabilityAmt018387
IRS990ScheduleD/TotalRevenuePerForm990Amt0787439
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0787439
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0921817
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NONDISCRIMINATORY POLICY IS BROADCASTED ON THE WEBSITE IN WHICH APPLICANTS MAY APPLY FOR THE APPRENTICESHIP PROGRAM. THE CLAUSE ON THE WEBSITE APPEARS AS FOLLOWS: "ALL APPLICANTS WHO ARE CALLED FROM THE APPLICANT LIST FOR EMPLOYMENT WILL BE REQUIRED TO TAKE A DRUG-SCREENING TEST AND A BACKGROUND CHECK. ALL APPLICANTS WILL BE CONSIDERED WITHOUT REGARD TO RACE, COLOR, RELIGION, NATIONAL ORIGIN, SEX, SEXUAL ORIENTATION, GENETIC INFORMATION, AGE OR DISABILITY."
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0101885
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt186479
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt077084
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt172509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN YOUNGBERG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRIAN VANDERPOOL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0178969
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1158988
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS GIVEN TO THE TRAINING COORDINATOR TO REVIEW AND APPROVE PRIOR TO FILING THE 990. THE BOARD MEMBERS ARE GIVEN A COPY OF THE 990 AFTER IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DONE BY THE BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0P&S LOCAL 42 UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1P&S LOCAL 42 HEALTH & WELFARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2LOCAL 42 BUILDING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3P&S LOCAL 42 PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4P&S LOCAL 42 RETIREMENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0P&S LOCAL 42 UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt1P&S LOCAL 42 HEALTH & WELFARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt2LOCAL 42 BUILDING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt3P&S LOCAL 42 PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt4P&S LOCAL 42 RETIREMENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0341137071
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1237404076
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2311499235
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3237404110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2RENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt065 GIBBS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt165 GIBBS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt265 GIBBS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt365 GIBBS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt465 GIBBS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt065 GIBBS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt165 GIBBS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt265 GIBBS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt365 GIBBS ROAD

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