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        <EOYAmt>128912</EOYAmt>
      </LandBldgEquipBasisNetGrp>
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        <EOYAmt>39663</EOYAmt>
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        <BOYAmt>614124</BOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <BOYAmt>31623</BOYAmt>
        <EOYAmt>27650</EOYAmt>
      </EscrowAccountLiabilityGrp>
      <OtherLiabilitiesGrp>
        <EOYAmt>39663</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>38239</BOYAmt>
        <EOYAmt>79368</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>575885</BOYAmt>
        <EOYAmt>652281</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>575885</BOYAmt>
        <EOYAmt>652281</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>614124</BOYAmt>
        <EOYAmt>731649</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>17266</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>59130</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <AgentTrusteeEtcInd>true</AgentTrusteeEtcInd>
      <BeginningBalanceAmt>31623</BeginningBalanceAmt>
      <AdditionsDuringYearAmt>4111</AdditionsDuringYearAmt>
      <DistributionsDuringYearAmt>8083</DistributionsDuringYearAmt>
      <EndingBalanceAmt>27650</EndingBalanceAmt>
      <InclEscrowCustodialAcctLiabInd>true</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>75194</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>46405</DepreciationAmt>
        <BookValueAmt>28789</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>287035</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>186912</DepreciationAmt>
        <BookValueAmt>100123</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>128912</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>RIGHT OF USE ASSET</Desc>
        <BookValueAmt>39663</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>39663</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>RIGHT OF USE LIABILITY - CURRENT</Desc>
        <Amt>22027</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>RIGHT OF USE LIABILITY - NONCURRENT</Desc>
        <Amt>17636</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>39663</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>661942</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>661942</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>661942</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>644676</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>644676</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>644676</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART IV, LINE 1B</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ORDER TO HELP PAY FOR A DRUG-FREE WORKPLACE, EMPLOYERS AGREED TO CONTRIBUTE 1 CENT PER HOUR TO THE LOCAL DRUG TESTING &amp; 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 PLUMBERS &amp; STEAMFITTERS LOCA 42 JOINT APPRENTICESHIP TRUST FUND. THEREFORE, THE CASH ACCOUNT IS PRESENTED AS A TEMPORARILY RESTRICTED ASSET AND CUSTODIAL ACCOUNT LIABILITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART IV, LINE 2B</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE EXPLANATION FOR SCHEDULE D PART IV, LINE 1B</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc3">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 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."</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleJ documentId="RetDoc4">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JOHN YOUNGBERG</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>97107</CompensationBasedOnRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>76472</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>173579</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BRIAN VANDERPOOL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>83711</CompensationBasedOnRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>72136</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>155847</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 10B</FormAndLineReferenceDesc>
        <ExplanationTxt>NONE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>DONE BY THE BOARD OF TRUSTEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>P&amp;S LOCAL 42 UNION</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>P&amp;S LOCAL 42 UNION</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>187 WOODLAWN AVENUE</AddressLine1Txt>
          <AddressLine2Txt>187 WOODLAWN AVENUE</AddressLine2Txt>
          <CityNm>NORWALK</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44857</ZIPCd>
        </USAddress>
        <EIN>341137071</EIN>
        <PrimaryActivitiesTxt>UNION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>P&amp;S LOCAL 42 HEALTH &amp; WELFARE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>P&amp;S LOCAL 42 HEALTH &amp; WELFARE</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>187 WOODLAWN AVENUE</AddressLine1Txt>
          <AddressLine2Txt>187 WOODLAWN AVENUE</AddressLine2Txt>
          <CityNm>NORWALK</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44857</ZIPCd>
        </USAddress>
        <EIN>237404076</EIN>
        <PrimaryActivitiesTxt>BENEFITS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>LOCAL 42 BUILDING CORP</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>LOCAL 42 BUILDING CORP</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>187 WOODLAWN AVENUE</AddressLine1Txt>
          <AddressLine2Txt>187 WOODLAWN AVENUE</AddressLine2Txt>
          <CityNm>NORWALK</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44857</ZIPCd>
        </USAddress>
        <EIN>311499235</EIN>
        <PrimaryActivitiesTxt>RENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>P&amp;S LOCAL 42 PENSION</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>P&amp;S LOCAL 42 PENSION</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>187 WOODLAWN AVENUE</AddressLine1Txt>
          <AddressLine2Txt>187 WOODLAWN AVENUE</AddressLine2Txt>
          <CityNm>NORWALK</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44857</ZIPCd>
        </USAddress>
        <EIN>237404110</EIN>
        <PrimaryActivitiesTxt>BENEFITS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>P&amp;S LOCAL 42 RETIREMENT FUND</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>P&amp;S LOCAL 42 RETIREMENT FUND</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>187 WOODLAWN AVENUE</AddressLine1Txt>
          <AddressLine2Txt>187 WOODLAWN AVENUE</AddressLine2Txt>
          <CityNm>NORWALK</CityNm>
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          <ZIPCd>44857</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>BENEFITS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
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      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>true</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>LOCAL 42 BUILDING CORPORATION</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>LOCAL 42 BUILDING CORPORATION</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>K</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>LEASE AGREEMENT</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
