Nonprofit · EIN 31-0727369
PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392
Tax-exempt · CINCINNATI, OH 45202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $1,938,294 | $1,831,826 | $106,468 | $8,672,458 | $13,093,933 | -$4,421,475 |
| May 31, 2024 | 990 | $1,940,543 | $2,286,815 | -$346,272 | $8,143,885 | $13,714,394 | -$5,570,509 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,662,105
- Investment income
- $275,483
- Net gain from sales of assets
- $160,017
- Other revenue
- $706
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $1,385,019
- Salaries, compensation and benefits (total)
- $110,965
- Professional fundraising fees
- $0
- Legal fees
- $21,970
- Accounting fees
- $25,000
- Depreciation
- $295
- Program services (functional)
- $1,831,826
Balance sheet and other
- Total assets, start of year
- $8,143,885
- Total assets, end of year
- $8,672,458
- Total liabilities, end of year
- $13,093,933
- Net assets, end of year
- -$4,421,475
- Publicly traded securities
- $8,254,501
- Net assets without donor restrictions
- -$4,421,475
- Gross receipts
- $2,163,277
- Employees
- 338
- Year formed
- 1966
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| TIMOTHY O'HEARN | TRUSTEE Trustee or director | 1 | $0 | $105,338 |
| JASON GORLEWSKI | VICE CHAIRMA Trustee or director | 1 | $0 | $4,836 |
| CHRIS AYERS | TREASURER Trustee or director | 1 | $0 | $0 |
| TODD ELLIOTT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVE GLEASON | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| NICK NUTINI | SECRETARY Trustee or director | 1 | $0 | $0 |
990 for the year ended May 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| TIMOTHY O'HEARN | TRUSTEE Trustee or director | 1 | $0 | $100,144 |
| JASON GORLEWSKI | TRUSTEE Trustee or director | 1 | $0 | $4,615 |
| PATRICK MORAN | TRUSTEE Trustee or director | 1 | $0 | $44 |
| TODD ELLIOTT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVE GLEASON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GARY PENN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MIKE TOEBBE | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1228 CENTRAL PKWY STE 100, CINCINNATI, OH 45202-7500
- Principal officer (990 for 2024)
- RINDA HOFFMAN, 1228 CENTRAL PARKWAY, CINCINNATI, OH 45202
- Signed the 990
- RINDA HOFFMAN, PLAN ADMINISTRATOR
- Phone
- (513) 241-0444
- Return prepared by
- KELLEY GALLOWAY SMITH GOOLSBY PSC
Mission
TO PROVIDE UNEMPLOYMENT AND SICK BENEFITS FOR ELIGIBLE PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANCIAL EQUIPMENT SERVICE LOCAL UNION NO 392 AND THE MECHANICAL CONTRACTORS.
Program accomplishments
- THE PLAN ACCOMPLISHED ITS PURPOSE OF PROVIDING SUPPLEMENTAL UNEMPLOYMENT AND SICK BENEFITS TO ELIGIBLE PARTICIPANTS THAT ARE MEMBERS OF THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO 392.
- THE PLAN ACCOMPLISHED ITS PURPOSE OF PROVIDING SUPPLEMENTAL UNEMPLOYMENT AND SICK BENEFITS TO ELIGIBLE PARTICIPANTS THAT ARE MEMBERS OF THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO 392.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0727369
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2006
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $8,672,458
- Income (IRS master file)
- $2,163,277
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $1,938,294 | $1,831,826 | $8,672,458 | XML |
| 990 | May 2024 | $1,940,543 | $2,286,815 | $8,143,885 | XML |
| 990 | May 2023 | $1,374,781 | $1,935,528 | $8,264,118 | IRS |
| 990 | May 2022 | $1,704,822 | $1,953,032 | $8,867,428 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0727369).
Questions about PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392
- What is the EIN of PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392?
- The employer identification number (EIN) of PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392 is 31-0727369.
- Is PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2006.
- Are donations to PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392 file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392 due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392?
- The 990 for the year ended May 31, 2025 names RINDA HOFFMAN.
- Who are the officers and directors of PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392?
- The 990 for the year ended May 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does PLUMBERS PIPE FITTERS & MECHANICAL EQUIPMENT SERVICE LOCAL UNION 392 have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $1,938,294, expenses of $1,831,826 and total assets of $8,672,458 at year end.
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