Civic Intelligence

Plumbers & Pipefitters Local No 633 Health & Welfare

990 • Fiscal year 2018 • EIN 36-4550416

Apr 01, 2017 to Mar 31, 2018 • Filed on Dec 12, 2018

333 West Vine Street Suite 500Lexington, KY 40507

(859) 226-1700

Siviq Scores

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

Liabilities / Assets

97th percentile

1.01x

Higher debt load relative to assets than 97% of similar nonprofits.

2018 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

93rd percentile

0.53x

Higher debt load relative to revenue than 93% of similar nonprofits.

2018 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2018

Net Margin

34th percentile

-1.3%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2018 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2018

Asset Growth

16th percentile

-16%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-3.5%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,528,030

Down $299,822 (-16%) from 2017

Net Assets

Down

-$10,733

Down $36,502 (-142%) from 2017

Liabilities

Down

$1,538,763

Down $263,320 (-15%) from 2017

Revenue

Down

$2,885,221

Down $103,433 (-3.5%) from 2017

Expenses

Down

$2,921,723

Down $249,513 (-7.9%) from 2017

Net Income

Up

-$36,502

Up $146,080 (+80%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2015: $1,462,376Liabilities 2015: $1,157,140Net Assets 2015: $305,2362015Assets 2016: $2,163,083Liabilities 2016: $1,954,732Net Assets 2016: $208,3512016Assets 2017: $1,827,852Liabilities 2017: $1,802,083Net Assets 2017: $25,7692017Assets 2018: $1,528,030Liabilities 2018: $1,538,763Net Assets 2018: -$10,7332018Assets 2019: $1,994,163Liabilities 2019: $1,650,126Net Assets 2019: $344,0372019Assets 2020: $1,955,653Liabilities 2020: $1,443,138Net Assets 2020: $512,5152020

Highlighted filing

2018

Assets$1,528,030
Liabilities$1,538,763
Net Assets-$10,733

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $2,038,426Expenses 2015: $2,233,785Net Income 2015: -$195,3592015Revenue 2016: $2,871,819Expenses 2016: $2,968,704Net Income 2016: -$96,8852016Revenue 2017: $2,988,654Expenses 2017: $3,171,236Net Income 2017: -$182,5822017Revenue 2018: $2,885,221Expenses 2018: $2,921,723Net Income 2018: -$36,5022018Revenue 2019: $3,423,001Expenses 2019: $3,068,231Net Income 2019: $354,7702019Revenue 2020: $3,455,918Expenses 2020: $3,287,440Net Income 2020: $168,4782020

Highlighted filing

2018

Revenue$2,885,221
Expenses$2,921,723
Net Income-$36,502
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Dec 12, 2018
Return Version
2017v2.3
Gross Receipts
$4,285,171
Mission and Program Overview

Mission

HEALTH BENEFIT FUND

The provsion of benefits to participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,014,731$1,022,194▲ $7,463
Accounts Receivable$446,330$487,270▲ $40,940
Cash and Non-Interest-Bearing Accounts$360,009$10,126▼ $349,883
Prepaid Expenses and Deferred Charges$6,782$8,440▲ $1,658
Total Assets$1,827,852$1,528,030▼ $299,822
Liabilities
Other Liabilities$1,544,606$1,277,763▼ $266,843
Accounts Payable and Accrued Expenses$257,477$261,000▲ $3,523
Total Liabilities$1,802,083$1,538,763▼ $263,320
Net Assets / Fund Balance
Unrestricted Net Assets$25,769$-10,733▼ $36,502
Total Net Assets Fund Balance$25,769$-10,733▼ $36,502
Total Liabilities and Net Assets / Fund Balance$1,827,852$1,528,030▼ $299,822
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Umr Taft-hartley ConsultingAdmin./ppo333 WEST VINE ST 500, Lexington, KY 40507$155,700
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,870,983
Investment Income
$10,475
Other Revenue
$3,763
Change in Net Assets
$-36,502

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,885,221
Total Revenue per Audited Statements
$2,885,221
Total Revenue per Form 990
$2,885,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$657,451
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,264,272
Insurance---$430,288
Fees for Services Management---$155,700
Fees for Services Other---$18,536
Fees for Services Legal---$14,437
Fees for Services Accounting---$14,028
Conferences and Meetings---$6,067
Office Expenses---$4,875
Other Expenses---$1,002
All Other Expenses---$825
Total Functional Expenses$0$0$0$2,921,723

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,921,723
Total Expenses per Audited Statements$2,921,723
Total Expenses per Form 990$2,921,723
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
Accumulated Eligibility$1,277,763
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Plumbers & pipefitters l.u. No. 633 plumbers & pipefitters l.u. No. 633 chairman trustee work for same local. Plumbers & pipefitters l.u. No. 633 plumbers & pipefitters l.u. No. 633 chairman trustee work for same local. Plumbers & pipefitters l.u. No. 633 plumbers & pipefitters l.u. No. 633 trustee trustee work for same local.

Form 990, Page 6, Part VI, Line 3

Umr - third party administrator

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

The union trustees are appointed to the board by the united association of plumbers and pipefitters local union no. 633 while the employer trustees are appointed to the broad by the plumbing, heating, piping and air conditioning contractors of owensboro, kentucky.

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

The form 990 is reviewed and approved by the entire board of trustees. It is then signed and filed.

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

Conflicts of interest are reviewed continually and any issues that arise are handled at regular board meetings.

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

The members of the board of trustees are not compensated in any way. A third party administrator was hired by the board of trustees to manage the fund and was selected, had its qualifications reviewed and compensation determined by competitive comparison by the entire board of trustees.

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

The members of the board of trustees are not compensated in any way. A third party administrator was hired by the board of trustees to manage the fund and was selected, had its qualifications reviewed and compensation determined by competitive comparison by the entire board of trustees.

Form 990, Page 6, Part VI, Line 19

Available upon request. All communications include reference to documents being available upon request.

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters
EIN
36-4550416
Phone
8592261700
Address
333 WEST VINE STREET SUITE 500, LEXINGTON, KY 40507

Signing Officer

Name
Joseph Chad Mills
Title
Chairman
Phone
2706831587
Signed
2018-12-12

Organization Details

Formed
2004
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Daniels Irwin & Aylor
Address
223 MADISON STREET SUITE 112, MADISON, TN 37115-3660
Preparer
Douglas a Irwin
Phone
6158686008
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustainable upon examination by the irs. Plan management has analyzed the tax positions taken by the plan, and has concluded that as of march 31, 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset). The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE UPON EXAMINATION BY THE IRS. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF MARCH 31, 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET). THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PLUMBERS & PIPEFITTERS L.U. NO. 633 PLUMBERS & PIPEFITTERS L.U. NO. 633 CHAIRMAN TRUSTEE WORK FOR SAME LOCAL. PLUMBERS & PIPEFITTERS L.U. NO. 633 PLUMBERS & PIPEFITTERS L.U. NO. 633 CHAIRMAN TRUSTEE WORK FOR SAME LOCAL. PLUMBERS & PIPEFITTERS L.U. NO. 633 PLUMBERS & PIPEFITTERS L.U. NO. 633 TRUSTEE TRUSTEE WORK FOR SAME LOCAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UMR - THIRD PARTY ADMINISTRATOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE UNION TRUSTEES ARE APPOINTED TO THE BOARD BY THE UNITED ASSOCIATION OF PLUMBERS AND PIPEFITTERS LOCAL UNION NO. 633 WHILE THE EMPLOYER TRUSTEES ARE APPOINTED TO THE BROAD BY THE PLUMBING, HEATING, PIPING AND AIR CONDITIONING CONTRACTORS OF OWENSBORO, KENTUCKY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETERMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST. ALL COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ALPHA MECHANICAL SERVICE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1ALSTADT PLUMBING SERVICE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2ATLANTIC PLANT MAINTENANCE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3CONSOLIDATED MECHANICAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4CUSTOM MECHANICAL CONSTRUCTION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5G UB MK CONSTRUCTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6HUSSUNG MECHANICAL CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7INDUSTRIAL CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8JGIVOO CONSULTANTS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9JE SHEKELL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10JK JOHNSON MECHANICAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt11JET MECHANICAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt12JOHNSON CONTROLS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt13KIEWIT POWER CONSTRUCTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt14MARS PLUMBING & HEATING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt15MUENSTERMAN PLUMBING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt16PEYRONNING CONSTRUCTION COMPANY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt17PRECISION PIPING & MECHANICAL (PPMI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt18STATE GROUP INDUSTRIAL
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0ESB MECHANICAL LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1HELTSLEY CONTRACTING LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt2PK MECHANICAL LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt3SHAMBAUGH & SON LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt4STERLING BOILER & MECHANICAL LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt5WEST MECHANICAL LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt6WILLIAMS PLANT SERVICES LLC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS 633
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
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IRS990/SchoolOperatingInd0false
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01827852
IRS990/TotalAssetsEOYAmt01528030
IRS990/TotalAssetsGrp/BOYAmt01827852
IRS990/TotalAssetsGrp/EOYAmt01528030
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02921723
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01802083
IRS990/TotalLiabilitiesEOYAmt01538763
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IRS990/TotalLiabilitiesGrp/EOYAmt01538763
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt025769
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-10733
IRS990/TotalProgramServiceRevenueAmt02870983
IRS990/TotalRevenueGrp/ExclusionAmt010475
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02874746
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02885221
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01827852
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01528030
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt025769
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-10733
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH CHAD MILLS
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ReturnHeader/BusinessOfficerGrp/PhoneNum02706831587
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL NO 633 HEALTH & WELFARE
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ReturnHeader/Filer/EIN0364550416
ReturnHeader/Filer/PhoneNum08592261700
ReturnHeader/Filer/USAddress/AddressLine1Txt0333 WEST VINE STREET SUITE 500
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FC1DB2D7C2A4C4D935F07B7B3EA02570F54DA193
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.145.51.185
ReturnHeader/FilingSecurityInformation/IPDt02019-01-15
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