2025-04-17T10:00:25-04:00 2024-12-31 611129886 KELLEY GALLOWAY SMITH GOOLSBY PSC 5086 WOOSTER ROAD CINCINNATI OH 45226 990 2024-01-01 310474230 UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE UNIT 1228 CENTRAL PARKWAY CINCINNATI OH 45202 JEFFREY KIRBY FINANCIAL SECRETARY 2025-04-15 true false KEITH N HOLMES CPA P01535869 5137459204 2025-04-17 2024 2025-03-06 01:10:19Z JEFFREY KIRBY 1228 CENTRAL PARKWAY CINCINNATI OH 45202 7343329 false X WWW.LOCAL392.COM X 1912 OH THE ORGANIZATION'S PRIMARY MISSION IS TO PROMOTE EMPLOYMENT OPPORTUNITIES FOR MEMBERS OF LOCAL UNION NO. 392. 6 6 34 0 4987570 5361681 0 213386 287984 146844 205692 5347800 5855357 0 0 1635359 1721996 0 0 3320728 2627849 4956087 4349845 391713 1505512 11058198 14319751 996006 2103918 10062192 12215833 X THE ORGANIZATION'S PRIMARY MISSION IS TO PROMOTE EMPLOYMENT OPPORTUNITIES FOR MEMBERS OF LOCAL UNION NO. 392. false false THE UNION ACHIEVED ITS PRIMARY OBJECTIVE OF PROTECTING ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION WHILE SECURING EMPLOYMENT OPPORTUNITIES WITHIN THE PLUMBING AND PIPE FITTING INDUSTRY. THE UNION ACHIEVED ITS PRIMARY OBJECTIVE OF PROTECTING ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION WHILE SECURING EMPLOYMENT OPPORTUNITIES WITHIN THE PLUMBING AND PIPE FITTING INDUSTRY. false false true true false false false false false true false false false false false true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 6 0 true 34 true false false false false false false false false false false false false false false X 6 6 false false false false true true true true true false false true false false true true true false X PLUMBERS PIPE FITTERS & MES LOCAL PLUMBERS PIPE FITTERS & MES LOCAL 5132411760 1228 CENTRAL PARKWAY 1228 CENTRAL PARKWAY CINCINNATI OH 45202 WILLIAM FROEHLE BUSINESS MAN 56.00 0.00 X 123846 0 107488 JERRY BACK BUSINESS AGE 48.00 0.00 X 106576 0 91994 CHRISTOPHER WEBSTER BUSINESS AGE 48.00 0.00 X 106156 0 91994 TIMOTHY O'HEARN BUSINESS AGE 48.00 0.00 X 105338 0 91994 JAMES HARRIS BUSINESS AGE 48.00 0.00 X 105318 0 91994 JEFFREY KIRBY FINANCIAL SE 48.00 0.00 X X 103279 0 91669 ADAM FITZGERALD TREASURER 1.00 0.00 X X 4885 0 1069 JAMES CASH PRESIDENT 1.00 0.00 X X 3605 0 861 ROBERT BAKER EXECUTIVE BO 1.00 0.00 X X 2312 442 913 MICHAEL CRAIG EXECUTIVE BO 1.00 0.00 X X 2324 0 861 DONALD KNIGHT JR EXECUTIVE BO 1.00 0.00 X X 1888 0 861 KENNETH JACOBS JR VICE PRESIDE 1.00 0.00 X X 1634 442 0 THOMAS REYNOLDS EXECUTIVE BO 1.00 0.00 X X 828 0 259 667989 884 571957 6 false true false 5361681 5361681 282308 282308 1450000 43648 1470858 17114 -20858 26534 5676 5676 MISCELLANEOUS INCOME 205692 205692 205692 5855357 493676 667989 667989 202378 202378 780287 780287 71342 71342 3659 3659 36000 36000 4295 4295 39585 39585 153058 153058 122982 122982 55465 55465 33910 33910 DUES, MEMBERSHIPS, DELEGA 936609 936609 EQUALITY & STABILIZATION 586202 586202 ORGANIZING AND TRAINING 268609 268609 SPORTS PROGRAMS 101447 101447 286028 286028 4349845 4349845 0 0 1470009 2896587 569250 478297 520880 532097 108733 139393 427389 200390 174926 226999 8214400 10046378 11058198 14319751 893337 1992924 102669 110994 996006 2103918 X 10062192 12215833 10062192 12215833 11058198 14319751 1505512 648129 X false true X true false false PLUMBERS PIPE FITTERS AND MES LOCAL UNION NO 392 PAC FUND 1228 CENTRAL PARKWAY ROOM 200 CINCINNATI OH 45202 900058137 UNITED ASSOCIATION PAC FUND 3 PARK PLACE ANNAPOLIS MD 21041 521454538 false true false SCHEDULE C, PART I-A, LINE 1 VOLUNTARY POLITICAL CONTRIBUTIONS RECEIVED FROM UNION MEMBERS VIA PAYROLL DEDUCTIONS ARE REMITTED DIRECTLY TO THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 PAC FUND (EMPLOYER IDENTIFICATION NUMBER: 90-0058137). THE PAC FUND MADE TOTAL CONTRIBUTIONS OF 167,138 TO VARIOUS CANDIDATES SEEKING STATE AND LOCAL POLITICAL OFFICES AND OTHER POLITICAL ACTION COMMITTEES DURING THE YEAR ENDED DECEMBER 31, 2024. THE PAC FUND IS RESPONSIBLE FOR FILING ITS OWN FORM 990 AND FORM 1120-POL EACH YEAR. THE UNION DID NOT MAKE ANY DIRECT POLITICAL CONTRIBUTIONS TO THE LOCAL UNION NO. 392 PAC FUND OR THE UNITED ASSOCIATION PAC FUND (EMPLOYER IDENTIFICATION NUMBER: 52-1454538) DURING THE YEAR ENDED DECEMBER 31, 2024. 427389 200390 226999 226999 6499191 648129 648129 5851062 4295 4295 5855357 4345550 4345550 4295 4295 4349845 false false false WILLIAM FROEHLE BUSINESS MANAGER 123846 107488 231334 JERRY BACK BUSINESS AGENT 106576 91994 198570 CHRISTOPHER WEBSTER BUSINESS AGENT 106156 91994 198150 TIMOTHY O'HEARN BUSINESS AGENT 105338 91994 197332 JAMES HARRIS BUSINESS AGENT 105318 91994 197312 JEFFREY KIRBY FINANCIAL SECRETARY 103279 91669 194948 FORM 990, PAGE 2, PART III, LINE 4D THE UNION ACHIEVED ITS PRIMARY OBJECTIVE OF PROTECTING ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION WHILE SECURING EMPLOYMENT OPPORTUNITIES WITHIN THE PLUMBING AND PIPE FITTING INDUSTRY. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS COMPOSED OF MEMBERS OF LOCAL UNION NO. 392. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION HAS MEMBERS THAT ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. THE EXECUTIVE BOARD IS ELECTED TO POSITIONS AS VOTED BY THE MEMBERS OF LOCAL UNION NO. 392. THE EXECUTIVE BOARD REPRESENTS THE MEMBERS' INTERESTS IN ALL FINANCIAL MATTERS RELATED TO THE UNION. THE FINANCE COMMITTEE REPORTS THE RESULTS OF ALL FINANCIAL ACTIVITIES AND DECISIONS TO THE MEMBERS AT THE MONTHLY GENERAL MEMBERSHIP MEETINGS. FORM 990, PAGE 6, PART VI, LINE 7B DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS OF LOCAL UNION NO. 392. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE FORM 990 WAS PRESENTED TO THE FINANCIAL SECRETARY AND ALL MEMBERS OF THE EXECUTIVE BOARD FOR COMMENT AND REVIEW PRIOR TO FILING THE TAX RETURN WITH THE INTERNAL REVENUE SERVICE. PREPARATION OF THE FORM 990 WAS OVERSEEN AND APPROVED BY THE FINANICIAL SECRETARY. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION PRACTICES ARE OUTLINED IN THE BY-LAWS OF THE UNION. PAY RATES ARE BASED ON THE HOURLY WAGE RATE PAID TO A JOURNEYMAN AS DETERMINED BY THE COLLECTIVE BARGAINING AGREEMENT. LOST TIME WAGES FOR MEMBERS SERVING ON COMMITTEES THAT MEET DURING NORMAL BUSINESS HOURS ARE PAID BASED ON THE HOURLY WAGE RATE PAID BY THEIR CURRENT EMPLOYER. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION PRACTICES ARE OUTLINED IN THE BY-LAWS OF THE UNION. PAY RATES ARE BASED ON THE HOURLY WAGE RATE PAID TO A JOURNEYMAN AS DETERMINED BY THE COLLECTIVE BARGAINING AGREEMENT. LOST TIME WAGES FOR MEMBERS SERVING ON COMMITTEES THAT MEET DURING NORMAL BUSINESS HOURS ARE PAID BASED ON THE HOURLY WAGE RATE PAID BY THEIR CURRENT EMPLOYER. FORM 990, PAGE 6, PART VI, LINE 19 THE UNION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. PLUMBERS PIPE FITTERS & MES LOCAL UNION NO 392 INVESTMENT TRUST FUND 1228 CENTRAL PARKWAY CINCINNATI OH 45202 237166422 BUILDING OH 501 C LOCAL UNIO false PLUMBERS PIPE FITTERS & MES LOCAL UNION NO 392 DRUG FREE & SAFE WORK 1228 CENTRAL PARKWAY CINCINNATI OH 45202 311370066 DRUG TEST OH 501 C N/A false PLUMBERS PIPE FITTERS & MES LOCAL UNION NO 392 EDUCATION TRUST FUND 1300 CENTURY CIRCLE NORTH CINCINNATI OH 45246 310619811 SCHOOL OH 501 C N/A false PLUMBERS PIPE FITTERS & MES LOCAL UNION NO 392 PAC FUND 1228 CENTRAL PARKWAY CINCINNATI OH 45202 900058137 POLITICAL OH 527 LOCAL UNIO false PLUMBERS PIPEFITTERS & MES LOCAL UNION NO 392 SUPPLEMENTAL RETIREME 1228 CENTRAL PARKWAY CINCINNATI OH 45202 842587991 RETIREMENT OH 501 C N/A false PLUMBERS PIPEFITTERS & MES LOCAL UNION NO 392 HEALTH & WELFARE PLAN 1228 CENTRAL PARKWAY CINCINNATI OH 45202 310561070 WELFARE OH 501 C N/A false false false false false false false false false false false false false false false false false true false false PLUMBERS PIPE FITTERS & MES LOCAL UNION NO 392 EDUCATION TRUST FUND Q 1607 ACCRUAL