2025-11-17T15:08:21-06:00 2024-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2024-01-01 340747441 PIPE FITTERS LOCAL 120 INSURANCE FUND PIPE 2164474480 6305 HALLE DRIVE CLEVELAND OH 44125 RYAN MCCAFFERTY FUND MANAGER 2164474480 2025-11-07 1 1 JEFFREY R SPENCER CPA P01367852 2168317171 2025-11-07 2024 2025-03-06 01:10:19Z RYAN MCCAFFERTY 6305 HALLE DRIVE CLEVELAND OH 44125 34975606 0 X N/A X 1953 OH TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS. 6 6 0 0 0 0 0 0 19274057 21658486 730712 986868 0 0 20004769 22645354 0 0 17897736 19208301 0 0 0 0 0 1191103 1353914 19088839 20562215 915930 2083139 30278534 34438339 4837710 5734953 25440824 28703386 X THE ORGANIZATION IS A DEFINED BENEFIT HEALTH AND WELFARE PLAN COVERING INDIVIDUALS REPRESENTED BY PIPE FITTERS LOCAL UNION NO. 120 LOCATED PRIMARILY IN NORTHEASTERN OHIO. (CONTINUED ON SCHEDULE O)THE PLAN PROVIDES HEALTH BENEFITS (MEDICAL, HOSPITAL, SURGICAL, VISION AND DENTAL) TO THOSE WHO QUALIFY AND THEIR COVERED DEPENDENTS. THE PLAN ALSO PROVIDES LIFE INSURANCE COVERAGE, SHORT-TERM DISABILITY BENEFITS AND DEATH BENEFITS TO THOSE WHO QUALIFY. 0 0 19248890 TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS. ADMINISTRATION OF THE PIPE FITTERS LOCAL UNION NO. 120 INSURANCE FUND. 19248890 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 1 1 1 0 X RYAN MCCAFFERTY 2164474480 6305 HALLE DRIVE CLEVELAND OH 44125 DAN GALLAGHER TRUSTEE-UNION 1.00 40.00 X 0 154115 94319 PATRICK COOK TRUSTEE-UNION 1.00 40.00 X 0 153636 94319 JOSEPH FRASER TRUSTEE-UNION 1.00 X 0 2972 0 ANDREW HIRKO TRUSTEE-CONTRACTOR 1.00 X 0 0 0 DAVID KATZ TRUSTEE-CONTRACTOR 1.00 1.00 X 0 0 0 DAN KRONENFELD TRUSTEE-CONTRACTOR 1.00 X 0 0 0 DONALD OLS FUND MGR & FIN SECY-TREAS 1.00 40.00 X 0 169371 97953 0 480094 286591 0 0 1 0 0 CONTRIBUTIONS 525100 20455359 20455359 DRUG PLAN SUBSIDIES 525100 719750 719750 REFUND OF BENEFITS 525100 45135 45135 438242 438242 21658486 1110339 1110339 12206781 12330252 -123471 -123471 -123471 22645354 21658486 0 986868 19208301 32260 23891 30699 17928 24786 31011 57000 3668 6427 5956 CLAIMS ADMIN FEES 562803 REIMBURSED EXPENSES 513341 CONTRACTOR REPORTING 29212 TAXES 9891 5041 20562215 322672 394877 6732920 6264755 2019898 2483725 192467 199430 138960 122450 22937 16510 20987640 25079042 30278534 34438339 4837710 5734953 4837710 5734953 X 0 0 0 0 25440824 28703386 25440824 28703386 30278534 34438339 2083139 1179423 0 X X 0 1 X 1 0 138960 122450 16510 16510 X 23794078 1179423 1179423 22614655 30699 30699 22645354 20531516 0 20531516 30699 30699 20562215 PART X, LINE 2: THE PLAN HAS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED MAY 9, 1975, STATING THAT THE VEBA TRUST ESTABLISHED UNDER THE PLAN WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST WAS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 DONALD OLS FUND MGR & FIN SECY-TREAS 0 169371 0 0 0 0 0 97953 0 0 0 267324 0 0 DAN GALLAGHER TRUSTEE-UNION 0 154115 0 0 0 0 0 94319 0 0 0 248434 0 0 PATRICK COOK TRUSTEE-UNION 0 153636 0 0 0 0 0 94319 0 0 0 247955 0 0 PART I, LINE 5 AND PART V, LINE 2A: NUMBER OF EMPLOYEES THE PIPE FITTERS 120 INSURANCE FUND REPORTS SOME BENEFITS PAID TO ITS MEMBERS ON FORM W-2. THE FUND DOES NOT HAVE ANY EMPLOYEES WORKING FOR IT DIRECTLY. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN BOARD DECISIONS ARE SUBJECT TO APPROVAL BY THE JOINT CONFERENCE COMMITTEE AS DEFINED IN THE TRUST AGREEMENT. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETED FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW, APPROVAL AND SUBSEQUENT FILING. FORM 990, PART VI, SECTION B, LINE 12C THE PIPEFITTERS LOCAL 120 INSURANCE FUND IS A MULTIEMPLOYER HEALTH AND WELFARE PLAN SUBJECT TO SECTION 4975(C) OF THE INTERNAL REVENUE CODE AS WELL AS SECTION 406(A) OF ERISA. THOSE CODE SECTIONS AND RELATED REGULATIONS GOVERN THE TRUSTEES RESPONSIBILITIES AND ACTIONS AS THEY RELATE TO DEALINGS WITH THIS ENTITY ON AN ONGOING BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING COMPENSATION IS BASED ON A COLLECTIVE BARGAINING AGREEMENT AND BY-LAWS ESTABLISHED BY THE UNION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. PIPE FITTERS LOCAL 120 6305 HALLE DRIVE CLEVELAND OH 44125 340553590 PROVIDE LABOR BENEFITS TO MEMBERS OF THE UNION OH 501(C)(5) 0 PIPE FITTERS LOCAL 120 SCHOLARSHIP FUND 6305 HALLE DRIVE CLEVELAND OH 44125 237397291 PROVIDE SCHOLARSHIPS TO DEPENDENT CHILDREN OF MEMBERS OF THE UNION OH 501(C)(3) 509(A)(3)TYPE III FI 0 PIPE FITTERS LOCAL 120 SUB FUND 6305 HALLE DRIVE CLEVELAND OH 44125 237457119 PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO MEMBERS OF THE UNION OH 501(C)(9) 0 AMERICAN FIRE & SPRINKLER LLC BM SPRINKLER HOLDINGS LLC BRETT ZUPKA LLC CFMVR TESCO LLC CRAZEWELD LLC DSO MECHANICAL LLC FIRELINE SPRINKLER LLC GREAT LAKES PIPING LLC SYNERGY LLC AUTOMATIC MECHANICAL BASSETT SPRINKLER BMWC CONTRACTORS BREWER-GARRETT CO CAMPBELL INC CARRIER CORP CLIMATE PROS CLINE MECHANICAL INC COLEMAN SPOHN COMUNALE CO SA CONTI CORP DANNER HVAC & REFRIGERATION DAY & ZIMMERMANN NPS DE-CAL INC DEERPATH CORP DIVERSIFIED PIPING CO INC DUNBAR MECHANICAL EB KATZ INC ENERGY MECHANICAL ENGINEERED MECHANICAL GROUP FE MORAN FIRE PROTECTION FAZIO MECH SVC INC FIRE FOE FIRE-TECH (OM) FLICKINGER PIPING CO INC FOREST CITY ERECTORS FOX FIRE PROTECTION GALLAGHER CO JOHN F GEAUGA MECHANICAL GEM INDUSTRIAL HAMMOND HONEYWELL INC HUSSMANN CORPORATION IMPERIAL MECHANICAL JACCO & ASSOC JOHNSON CONTROLS JONES TECHNOLOGIES ENTERPRISES MAHONEY FIRE SPRINKLER MARTIN TH MASON MECHANICAL MCCARLS MORRISON CONTROLS NATIONAL BOILER WORKS NORTHEASTERN REF NORTHSHORE MECH NOWAK MECH SERVICES (OM) OHIO STATE ASSOCIATION PARDO CONSULTANTS PREMIER MECHANICAL SERVICE PROUT BOILER HTG & WELDING QMCI QUINN'S INDUSTRIAL PIPING (QIP) RG FIRE PROTECTION RG SMITH RG SMITH MANSFIELD RCR SERVICES INC RELMEC MECHANICAL ROTH BROTHERS SCHWEIZER DIPPLE INC SELINSKI FORCE SIEMENS BLDG TECHNOLOGIES SIMPLEX-GRINNELL SMITH & OBY SMITH & OBY SERVICE SOEHNLEN PIPING SONGER SERVICES SOUTHLAND STANDARD PLUMBING AND HTG CO STEVENS ENGINEEERS THE GEOPFERT CO WADSWORTH SLAWSON WESTERN RESERVE MECHANICAL WILKES & COMPANY INC YORK MAHONING MECH 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 PIPE FITTERS LOCAL UNION NO 120 P 588369 ACTUAL COST