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    <ReturnTs>2024-05-13T12:00:37-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>611336870</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FRANK N HESTAND CPA PSC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>261 REGENCY CIR FL 1</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40503</ZIPCd>
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      <BusinessName>
        <BusinessNameLine1Txt>PLUMBERS AND PIPEFITTERS LOCAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>UNION 577 BUILDING CORPORATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PLUM</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1236 GALLIA ST</AddressLine1Txt>
        <CityNm>PORTSMOUTH</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45662</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonNm>ROBERT COLE</PersonNm>
      <PersonTitleTxt>BUSINESS MGR/FIN SEC</PersonTitleTxt>
      <SignatureDt>2024-04-24</SignatureDt>
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    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ROBERT</PersonFirstNm>
        <PersonLastNm>COLE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRANK N HESTAND</PreparerPersonNm>
      <PTIN>P01296621</PTIN>
      <PhoneNum>8592763573</PhoneNum>
      <PreparationDt>2024-05-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="2">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>43479</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>43479</MembershipDuesAmt>
      <TotalRevenueAmt>43479</TotalRevenueAmt>
      <OtherExpensesTotalAmt>24970</OtherExpensesTotalAmt>
      <TotalExpensesAmt>24970</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>18509</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>315989</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-13049</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>321449</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>434383</BOYAmt>
        <EOYAmt>439844</EOYAmt>
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        <EOYAmt>2639</EOYAmt>
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        <EOYAmt>442483</EOYAmt>
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        <BOYAmt>121033</BOYAmt>
        <EOYAmt>121034</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
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        <EOYAmt>321449</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MANAGE AND OWN LOCAL 577 PROPERTY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION HOLDS TITLE TO AND MANAGES THE PROPERTY OF LOCAL UNION 577.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION HOLDS TITLE TO AND MANAGES THE PROPERTY OF LOCAL UNION 577.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
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        <PersonNm>BEN WHITT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY COX</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT COLE</PersonNm>
        <TitleTxt>BUSINESS MGR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW RUGGLES</PersonNm>
        <TitleTxt>RECORDING SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSHUA STALEY</PersonNm>
        <TitleTxt>INSIDE GUARD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT COLE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 577</AddressLine1Txt>
          <CityNm>PORTSMOUTH</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45662</ZIPCd>
        </USAddress>
        <PhoneNum>7403535869</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES REPAIRS/MAINTENANCE 24,897 BANK FEES 73 TOTAL 24,970</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>RECONCILIATION ADJUSTMENT 0 GENERAL FUND ADJUSTMENT 0 BOOK / TAX DEPRECIATION DIFFERENCE -13,049</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 2,639 2,639 TOTAL 2,639 2,639</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 121,033 121,034</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HOLDS TITLE TO AND MANAGES THE PROPERTY OF LOCAL UNION 577.</ExplanationTxt>
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