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Nonprofit · EIN 31-0561070

PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392

Also known as LOCAL 392

Tax-exempt · CINCINNATI, OH 45202

Financials

$33.9M$31.6M2023$38.3M$31.8M2024$39.1M$31.7M2025
Revenue Expenses · by fiscal year end
Financials of PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$39,085,147$31,671,490$7,413,657$50,313,818$312,706$50,001,112
December 31, 2024990$38,272,639$31,751,056$6,521,583$39,750,150$226,874$39,523,276
December 31, 2023990$33,894,710$31,550,864$2,343,846$31,568,616$208,081$31,360,535
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$37,382,602
Investment income
$622,893
Net gain from sales of assets
$53,625
Other revenue
$1,079,652

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$29,034,514
Compensation of officers, directors and key employees
$4,208
Other salaries and wages
$466,629
Salaries, compensation and benefits (total)
$864,707
Professional fundraising fees
$0
Legal fees
$88,022
Accounting fees
$56,750
Occupancy
$44,217
Depreciation
$411

Balance sheet and other

Total assets, start of year
$39,750,150
Total assets, end of year
$50,313,818
Total liabilities, end of year
$312,706
Net assets, end of year
$50,001,112
Land, buildings and equipment
$462
Publicly traded securities
$23,866,803
Gross receipts
$39,346,522
Employees
21
Year formed
1952
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
JAMES HARRISTRUSTEE
Trustee or director
1$0$112,059$95,386
AL WILKERSONTRUSTEE
Trustee or director
1$2,730$0$0
THOMAS CHEEKTRUSTEE
Trustee or director
1$1,478$0$0
JASON KAHLIGTRUSTEE
Trustee or director
1$0$0$0
CHAD RAMEYTRUSTEE
Trustee or director
1$0$0$0
TOM WELLMANTRUSTEE
Trustee or director
1$0$0$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
JAMES HARRISTRUSTEE
Trustee or director
1$0$105,318$91,994
AL WILKERSONTRUSTEE
Trustee or director
1$2,572$0$0
THOMAS CHEEKTRUSTEE
Trustee or director
1$1,391$0$0
BILL FLAUGHERTRUSTEE
Trustee or director
1$0$0$0
JASON KAHLIGTRUSTEE
Trustee or director
1$0$0$0
CHAD RAMEYTRUSTEE
Trustee or director
1$0$0$0
TOM WELLMANTRUSTEE
Trustee or director
1$0$0$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
JAMES HARRISTRUSTEE
Trustee or director
1$0$100,316$88,475
THOMAS CHEEKTRUSTEE
Trustee or director
1$2,750$0$0
AL WILKERSONTRUSTEE
Trustee or director
1$2,443$0$0
BILL FLAUGHERTRUSTEE
Trustee or director
1$0$0$0
JASON KAHLIGTRUSTEE
Trustee or director
1$0$0$0
CHAD RAMEYTRUSTEE
Trustee or director
1$0$0$0
FRANK WERKTRUSTEE
Trustee or director
1$0$0$0

Address and contacts

Address (IRS master file)
1228 CENTRAL PKWY STE 100, CINCINNATI, OH 45202-7500
Principal officer (990 for 2025)
JAMES HARRIS, 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 HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.

990 for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.
  • TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN THE PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO. 392 AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI.

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
31-0561070
Tax-exempt status
501(c)(9): Voluntary employees' beneficiary association
Donations deductible
No
Exempt since
1954
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$50,313,818
Income (IRS master file)
$39,346,522

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$39,085,147$31,671,490$50,313,818XML
990December 2024$38,272,639$31,751,056$39,750,150XML
990December 2023$33,894,710$31,550,864$31,568,616XML
990December 2022$32,205,259$29,808,457$27,110,412IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 31-0561070).

Questions about PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392

What is the EIN of PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392?
The employer identification number (EIN) of PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 is 31-0561070.
Is PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1954.
Are donations to PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 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 PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392?
The 990 for the year ended December 31, 2025 names JAMES HARRIS.
Who are the officers and directors of PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392?
The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization.
How much revenue does PIPE FITTERS UNION HEALTH AND WELFARE FUND LOCAL 392 have?
On its 990 for the year ended December 31, 2025 it reported revenue of $39,085,147, expenses of $31,671,490 and total assets of $50,313,818 at year end.

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