2024-02-15T10:10:11-05:00 2023-07-31 611036216 WILLIAM S WETTERER & CO PSC 9700 ORMSBY STATION ROAD LOUISVILLE KY 40223 990 2022-08-01 611207945 PIPING INDUSTRY COOPERATIVE OF KY PIPI 5023618492 4330 CRITTENDEN DRIVE STE A LOUISVILLE KY 40209 ANTHONY S LEWIS CHAIRMAN 5023618492 2024-02-14 true ANTHONY LEWIS XXX-XX-XXXX false E DANIEL CLIFT CPA P01253769 5024915550 2024-02-15 2022 2023-04-26 12:10:37Z EXTENSION GRANTED TO 61524 ANTHONY HUMPHREY 4330 CRITTENDEN DRIVE SUITE A LOUISVILLE KY 40209 268594 false X X 1992 KY TO EDUCATE ALL AS TO THE BENEFITS OF LABOR- MANAGEMENT COOPERATION. 8 8 0 10 0 0 224364 268413 0 119 181 224483 268594 0 0 0 0 0 169933 175124 169933 175124 54550 93470 674622 768092 0 674622 768092 TO EDUCATE ALL AS TO THE BENEFITS OF LABOR- MANAGEMENT COOPERATION. false false 129557 268594 THE ORGANIZATION SPONSORS SEMINARS, CONFERENCES AND EDUCATIONAL FORUMS FOR MEMBERS AND THE GENERAL PUBLIC TO PROMOTE INDUSTRY SAFETY CONCERNS. 45567 TO PROVIDE DRUG TESTING FOR MEMBERS. 175124 false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true false false false X BOOKKEEPER 5023618492 4330 CRITTENDEN DRIVE SUITE A LOUISVILLE KY 40209 X ERIK ELZY UNION TRUSTE 2.00 X 0 0 0 ANTHONY HUMPHREY SECRETARY 2.00 X X 0 0 0 KENT JESSE UNION TRUSTE 2.00 X 0 0 0 DENNIS MEIMAN JR TRUSTEE 2.00 X 0 0 0 RYAN KLEBER UNION TRUSTE 2.00 X 0 0 0 ANTHONY S LEWIS CHAIRMAN 2.00 X X 0 0 0 J SCOTT LUSK TRUSTEE 2.00 X 0 0 0 STEVEN MILBY TRUSTEE 2.00 X 0 0 0 false false false NEGOTIATED BENEFITS 900099 268413 268413 268413 LIQUIDATING DAMAGES 900099 181 181 181 268594 268594 4450 4450 30000 30000 1058 1058 2490 2490 5012 5012 1064 1064 USERS PARTY 59978 59978 DRUG TESTING 45567 45567 JACKETS FOR GRADUATING CL 12291 12291 CARDINAL STADIUM TAILGATE 5300 5300 7914 7914 175124 175124 0 0 674622 768092 674622 768092 0 0 X 674622 768092 674622 768092 674622 768092 93470 X false true X true false X 268594 268594 268594 175124 175124 175124 SCHEDULE D, PAGE 3, PART X ON OCTOBER 1, 2009, THE TRUST ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE TRUST HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE IRS AND BELIEVED THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENT THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE TRUST'S FINANCIAL STATEMENTS. ACCORDINGLY, THE TRUST HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF JULY 31, 2023. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE TRUST'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. FORM 990, PAGE 6, PART VI, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 BEFORE SUBMISSION TO THE IRS, THE PREPARER PROVIDES EACH MEMBER OF THE BOARD OF DIRECTORS A FINAL DRAFT OF THE RETURN, REVIEWS THE ORGANIZATIONS ACTIVITIES AND INFORMS THEM OF TAX LAWS PERTAINING TO THE PICK. THE PROCESS ENSURES THAT THE ORGANIZATION MEETS ALL NECESSARY REQUIREMENTS. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS, OFFICERS, AND ALL EMPLOYEES WHO INFLUENCE THE ACTIONS OF THE PIPING INDUSTRY COOPERATIVE OF KENTUCKIANA ARE COVERED UNDER THIS POLICY. CONFLICT OF INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT WITH ANY PERSONS OR FIRMS INVOLVED WITH THE PIPING INDUSTRY COOPERATIVE OF KENTUCKIANA. TRANSACTIONS WITH PARTIES WITH WHOM CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF THE CONFLICT IS DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION, AND APPROVED OF SUCH TRANSACTION, A COMPETETIVE BID OR COMPARABLE VALUATION EXISTS AND THE BOARD OR DULY CONSTITUTUED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 19 UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENT CAN BE REVIEWED ON SITE OF BY A REQUEST IN WRITING THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY. PLUMB & PIPE LOCAL 502 4330 CRITTENDEN DR SUITE A LOUISVILLE KY 40209 200512028 UNION KY 501C5 N/A false PLUMB & PIPE 502 EDUC & TR TRUST 4340 CRITTENDEN DR LOUISVILLE KY 40209 610666924 SCHOOL KY 501C3 2 N/A false PLUMB & PIPE 502 & 633 PENSION FUND 4330 CRITTENDEN DR LOUISVILLE KY 40209 616078145 PENSION KY N/A false PLUMB & PIPE 502 HOSP MED LIFE FD 4330 CRITTENDEN DR LOUISVILLE KY 40209 610655187 HLTH & WEL KY 501C9 N/A false PLUMB & PIPE 502 VAR CONTR 401K PL 4330 CRITTENDEN DR LOUISVILLE KY 40209 471870034 PENSION KY N/A false false false false false false false false false false false false false false false false false false false false SCHEDULE R PART II IDENTIFICATION OF RELATED TAX EXEMPT ORGANIZATIONS COL(A) PLUMBERS AND PIPEFITTERS LOCAL 502 COL(B) UNION COL(A) PLUMBERS AND PIPEFITTERS JOINT EDUCATIONAL AND TRAINING FUND COL(B) OPERATION OF APPRENTICESHIP AND JOURNEYMAN TRAINING SCHOOL COL(A) PLUMBERS AND PIPEFITTERS 502 & 633 PENSION TRUST FUND COL(B) PENSION FUND COL(A) PLUMBERS AND PIPEFITTERS 502 HOSPITAL, MEDICAL AND LIFE BENEFIT FUND COL(B) HEALTH AND WELFARE FUND COL(A) PLUMBERS AND PIPEFITTERS 502 VARIABLE CONTRIBUTION 401(K) PLAN COL(B) 401(K) PLAN