SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
PIPE TRADES SERVICES MN RETIREE
HEALTH FUND
Employer identification number

16-1657260
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)PIPE TRADES SERVICES MN WELFARE FUND
4461 WHITE BEAR PKY STE 1

WHITE BEAR LAKE,MN55110
41-0761972 		GROUP HEALTH PLAN - DEFINED BENEFIT WELFARE PLAN MN 501(C)(9) N/A N/A
 
No
(2)PIPE TRADES HEALTH CARE SERVICES INC
4461 WHITE BEAR PKY STE 1

WHITE BEAR LAKE,MN55110
46-1398525 		HEALTH AND WELLNESS CLINIC MN 501(C)(5) N/A N/A
 
No
(3)CITY OF MPLS PUBLIC WORKS
 
 
         
 
 
(4)CITY OF ST PAUL OFFICE OF HUMA
 
 
         
 
 
(5)INDEPENDENT SCHOOL DIST 625
 
 
         
 
 
(6)LOCAL 015 MPLS J A C
 
 
         
 
 
(7)LOCAL 034 PLUMBERS
 
 
         
 
 
(8)LOCAL 11
 
 
         
 
 
(9)LOCAL 15 PLUMBERS
 
 
         
 
 
(10)LOCAL 34 JATC
 
 
         
 
 
(11)LOCAL 434
 
 
         
 
 
(12)LOCAL 455 J A C
 
 
         
 
 
(13)LOCAL 455 PIPEFITTERS
 
 
         
 
 
(14)LOCAL 539
 
 
         
 
 
(15)LOCAL 539 MPLS PIPEFITTERS J A
 
 
         
 
 
(16)LOCAL 561 PLUMBERS & FITTERS
 
 
         
 
 
(17)LOCAL 6
 
 
         
 
 
(18)LOCAL 6 JAC
 
 
         
 
 
(19)MN PIPE TRADES ASSN
 
 
         
 
 
(20)MPLS PUBLIC SCHOOLS-SSD #1
 
 
         
 
 
(21)MSP PLUMBING HEATING AIR
 
 
         
 
 
(22)TWIN CITY MECHANICAL
 
 
         
 
 
(23)U OF M PAYROLL SERVICES
 
 
         
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Page 2
Schedule R (Form 990) 2023
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) ACCESS MECHANICAL

 
 
     
                 
(2) ADVANTAGE MECHANICAL LLC

 
 
     
                 
(3) AIRTECH THERMEX LLC

 
 
     
                 
(4) ALEXANDER PLUMBING LLC

 
 
     
                 
(5) APEX MECHANICAL

 
 
     
                 
(6) ARCHER MECHANICAL LLC

 
 
     
                 
(7) AREA MECHANICAL LLC

 
 
     
                 
(8) ARMOR MECHANICAL LLC

 
 
     
                 
(9) BAEHR PIPING LLC

 
 
     
                 
(10) BAKER GROUP

 
 
     
                 
(11) CFMVR-TESCO LLC

 
 
     
                 
(12) COMFORT MATTERS LLC

 
 
     
                 
(13) COMMERCIAL KITCHEN SERVICES

 
 
     
                 
(14) CONSTRUCTION & TURNAROUND SERV

 
 
     
                 
(15) DK MECHANICAL CONTRACTORS LLC

 
 
     
                 
(16) DLM PLUMBING

 
 
     
                 
(17) DOWNTOWN MECHANICAL LLC

 
 
     
                 
(18) ECO MECHANICAL SERVICES LLC

 
 
     
                 
(19) EVER LLC DBA CLIMATE MAKERS

 
 
     
                 
(20) FREEDOM MECHANICAL LLP

 
 
     
                 
(21) GO FETSCH MECHANICAL LLC

 
 
     
                 
(22) GRAY DUCK PLUMBING

 
 
     
                 
(23) GRIFFITH STAINLESS WELDING

 
 
     
                 
(24) HARRIS MOUNTAIN WEST LLC

 
 
     
                 
(25) HAYES COMMERCIAL LLC

 
 
     
                 
(26) HYBRID MECHANICAL LLC

 
 
     
                 
(27) JRH PLUMBING LLC

 
 
     
                 
(28) K&A PLUMBING LLC

 
 
     
                 
(29) K PEARSON MECHANICAL LLC

 
 
     
                 
(30) KOCH MECHANICAL LLC

 
 
     
                 
(31) KRAFT MECHANICAL LLC

 
 
     
                 
(32) LOCH MONSTER PLUMBING LLC

 
 
     
                 
(33) MARCHAND PLUMBING & GAS

 
 
     
                 
(34) MCNALLAN PLUMBING AND HEATING

 
 
     
                 
(35) MP TECHNOLOGIES LLC

 
 
     
                 
(36) MUSKA PLUMBING LLC

 
 
     
                 
(37) NORTH LAKES PLUMBING LLC

 
 
     
                 
(38) OPTION ONE MECHANICAL LLC

 
 
     
                 
(39) PEC SOLUTIONS LLC

 
 
     
                 
(40) PUNCH LIST CONSULTANTS LLC

 
 
     
                 
(41) RAVENROCK PLUMBING DBASPRIN

 
 
     
                 
(42) SELLNER PLUMBING LLC

 
 
     
                 
(43) SILVER TREE PLUMBING & HEATING

 
 
     
                 
(44) SKOGEN MECHANICAL LLC

 
 
     
                 
(45) THE INSULATOR LLC DBA SO MN ME

 
 
     
                 
(46) TMS JOHNSON SERVICE LLC

 
 
     
                 
(47) TOTAL REFRIG & HVAC SYS LLC

 
 
     
                 
(48) TWISTED MECHANICAL

 
 
     
                 
(49) UNIVERSAL MECHANICAL SERVICE

 
 
     
                 
(50) UNIVERSAL PIPING INDUSTRIES

 
 
     
                 
(51) WENZEL - PLYMOUTH PLBG LLC

 
 
     
                 
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) 3D MECHANICAL INC

 
 
     
           
(2) A & E PLUMBING

 
 
     
           
(3) AC & R SPECIALISTS

 
 
     
           
(4) ACI PLUMBING INC

 
 
     
           
(5) ADAM'S ON-TIME PLBG & WATER HT

 
 
     
           
(6) ADVANTAGE POINT GROUP

 
 
     
           
(7) AFFINITY PLUMBING

 
 
     
           
(8) AIR CONDITIONING ASSOCIATES IN

 
 
     
           
(9) ALLAN MECHANICAL

 
 
     
           
(10) ALLIANCE MECHANICAL SVCS

 
 
     
           
(11) AQUALINE MECHANICAL

 
 
     
           
(12) ARCHITECT MECHANICAL INC

 
 
     
           
(13) ARI MECHANICAL SERVICES INC

 
 
     
           
(14) ASSOCIATED MECH CONTRACTORS IN

 
 
     
           
(15) ATLANTIC PLANT MAINT ATTNCOLEE

 
 
     
           
(16) AZCO

 
 
     
           
(17) BARNES PLBG CO INC

 
 
     
           
(18) BARTYLLA PLUMBING & HEATING IN

 
 
     
           
(19) BASSETT MECHANICAL

 
 
     
           
(20) BERG PLBG & HTG INC

 
 
     
           
(21) BHI ENERGY SPECIALTY SERVICES

 
 
     
           
(22) BILL RASCHER MECHANICAL INC

 
 
     
           
(23) BINDER HEATING & AC INC

 
 
     
           
(24) BLAYLOCK PLBG CO

 
 
     
           
(25) BMWC CONSTRUCTORS

 
 
     
           
(26) BREDAHL PLBG INC

 
 
     
           
(27) BRESKI PLUMBING INC

 
 
     
           
(28) BRUCE NELSON PLBG & HTG SVC

 
 
     
           
(29) BSI MECHANICAL INC

 
 
     
           
(30) BUDGET PLUMBING CORP

 
 
     
           
(31) BURN-O-MATIC MOONEY & RIDLER

 
 
     
           
(32) BURNN BOILER & MECHANICAL INC

 
 
     
           
(33) C R MEYER & SONS CO

 
 
     
           
(34) CARRIER CORP

 
 
     
           
(35) CENTRAIRE HTG & AC INC

 
 
     
           
(36) CENTURY PLBG INC

 
 
     
           
(37) CHS INC

 
 
     
           
(38) CITIES 1 PLB & HTG INC

 
 
     
           
(39) CITIES COMPANIES INC

 
 
     
           
(40) CLIMATE AIR INC

 
 
     
           
(41) CLIMATE PROS LLC

 
 
     
           
(42) COMMERCIAL PLBG & HTG INC

 
 
     
           
(43) COMMERCIAL REFRIGERATION SYSTE

 
 
     
           
(44) COOL AIR MECHANICAL INC

 
 
     
           
(45) CORPORATE MECHANICAL INC

 
 
     
           
(46) CORVAL CONSTRUCTORS INC

 
 
     
           
(47) CROSSTOWN MECHANICAL

 
 
     
           
(48) CUSTOM REFRIGERATION

 
 
     
           
(49) DAIKIN APPLIED

 
 
     
           
(50) DANS SEWER SERVICE

 
 
     
           
(51) DAVIS MECHANICAL SYSTEMS

 
 
     
           
(52) DMC PLBG & HTG INC

 
 
     
           
(53) EGAN COMPANIES INC DBA EGAN ME

 
 
     
           
(54) EL JAY PLBG & HTG INC

 
 
     
           
(55) ELANDER MECHANICAL INC

 
 
     
           
(56) ERICKSON PLBG HTG & COOLG INC

 
 
     
           
(57) FAIRCON SVC CO

 
 
     
           
(58) G R MECHANICAL PLBG & HTG INC

 
 
     
           
(59) GALAXY MECHANICAL INC

 
 
     
           
(60) GARTNER REFRIGERATION INC

 
 
     
           
(61) GENERAL SHEET METAL

 
 
     
           
(62) GENZ-RYAN PLBG & HTG

 
 
     
           
(63) GILBERT MECHANICAL CONTRACTORS

 
 
     
           
(64) GUARDIAN MECHANICAL SERVICE IN

 
 
     
           
(65) GUSTAFSON MECHANICAL INC

 
 
     
           
(66) HARRIS MECHANICAL CONTRACTING

 
 
     
           
(67) HARRIS ROCHESTER INC

 
 
     
           
(68) HARTY MECHANICAL INC

 
 
     
           
(69) HOMEWORKS PLUMBING HEATING AIR

 
 
     
           
(70) HONEYWELL INC

 
 
     
           
(71) HORWITZ INC

 
 
     
           
(72) HOVDE PLBG & HTG INC

 
 
     
           
(73) HUMERATECH

 
 
     
           
(74) J F AHERN CO INC

 
 
     
           
(75) JAMAR-ACCTG OFFICE

 
 
     
           
(76) JAY HAWK MECHANICAL

 
 
     
           
(77) JOHN E GREEN COMPANY

 
 
     
           
(78) JOHNSON CONTROLS INC

 
 
     
           
(79) KB SERVICE COMPANY

 
 
     
           
(80) KIRK ERECTOR

 
 
     
           
(81) KLAMM MECHANICAL CONTRACTORS I

 
 
     
           
(82) KORTECH CONSULTING INC

 
 
     
           
(83) LARSON PLBG INC

 
 
     
           
(84) LBP MECHANICAL INC

 
 
     
           
(85) LEGACY COMPANIES INC

 
 
     
           
(86) LEGEND MECH

 
 
     
           
(87) LEVAHN BROTHERS INC

 
 
     
           
(88) LUND FOOD HOLDINGS INC

 
 
     
           
(89) M & S PLUMBING INC

 
 
     
           
(90) MAJOR MECHANICAL INC

 
 
     
           
(91) MASTER MECHANICAL

 
 
     
           
(92) MCDOWALL CO

 
 
     
           
(93) METRO MECHANICAL CONTRACTOR

 
 
     
           
(94) METROPOLITAN AIRPORTS COMM

 
 
     
           
(95) METROPOLITAN COUNCIL WASTEWATE

 
 
     
           
(96) MICHELS UTILITY SERVICES INC

 
 
     
           
(97) MIDWEST FABRICATING

 
 
     
           
(98) MIKE'S CUSTOM MECHANICAL

 
 
     
           
(99) MINNESOTA CONTROL SYSTEMS INC

 
 
     
           
(100) MJ O'CONNOR INC

 
 
     
           
(101) MK MECHANICAL INC

 
 
     
           
(102) MN MECHANICAL SOLUTIONS INC

 
 
     
           
(103) MODERN COMPANIES

 
 
     
           
(104) MODERN HTG & AC

 
 
     
           
(105) MORRISON CONSTRUCTION COMPANY

 
 
     
           
(106) NASSEFF MECHANICAL CONTRACTORS

 
 
     
           
(107) NELSON MECHANICAL INC

 
 
     
           
(108) NEW CENTURY SYSTEMS INC

 
 
     
           
(109) NEW LINE MECHANICAL INC

 
 
     
           
(110) NOAH ACQUISITION DBA BENJAMIN

 
 
     
           
(111) NORBLOM PLBG CO

 
 
     
           
(112) NORDIC MECHANICAL SVCS INC

 
 
     
           
(113) NORTHERN AIR CORP

 
 
     
           
(114) NORTHERN MECHANICAL CONTRACTOR

 
 
     
           
(115) NORTHERN STATES PWR CO DBA XCE

 
 
     
           
(116) NORTHLAND MECHANICAL

 
 
     
           
(117) NORTHLAND REFRIGERATION INC

 
 
     
           
(118) OWENS COMPANIES INC

 
 
     
           
(119) P & H SERVICES CO INC

 
 
     
           
(120) PAAPE BUILDING SERVICES

 
 
     
           
(121) PALEN KIMBALLMARSDEN SVC ACCT

 
 
     
           
(122) PBBS EQUIPMENT CORP-TC DIV

 
 
     
           
(123) PETERSON SHEET METAL INC

 
 
     
           
(124) PFIFFNER HTG & AC SVC INC

 
 
     
           
(125) PIONEER PLUMBING CONTRACTORS I

 
 
     
           
(126) PIONEER POWER INC

 
 
     
           
(127) PIPERIGHT PLUMBING INC

 
 
     
           
(128) PIPE TRADES SERVICES MN

 
 
     
           
(129) PRO CONTROL BSG

 
 
     
           
(130) Q3 CONTRACTING

 
 
     
           
(131) R J MECHANICAL INC

 
 
     
           
(132) R M COTTON COMPANY

 
 
     
           
(133) R T MOORE CO MN INC

 
 
     
           
(134) RASCHER PLBG & HTG

 
 
     
           
(135) RED WING PLUMBING & HEATING

 
 
     
           
(136) RICE LAKE CONSTR

 
 
     
           
(137) RICHFIELD PLBG CO

 
 
     
           
(138) RIVERSIDE MECHANICAL

 
 
     
           
(139) ROCHESTER PLUMBING & HEATING C

 
 
     
           
(140) ROELSON PLUMBING SERVICES INC

 
 
     
           
(141) ROYAL MECHANICAL INC

 
 
     
           
(142) RYAN MECHANICAL INC

 
 
     
           
(143) SCHADEGG MECHANICAL INC

 
 
     
           
(144) SCHECK MECHANICAL

 
 
     
           
(145) SCHULTIES PLBG INC

 
 
     
           
(146) SCHWAB VOLLHABER-LUBRATT SVC C

 
 
     
           
(147) SCHWICKERT INC

 
 
     
           
(148) SEITZ BROS INC

 
 
     
           
(149) SHANK CONSTRUCTORS INC

 
 
     
           
(150) SIMONEAU & STERLING MIDWEST CO

 
 
     
           
(151) SODERLIN INC

 
 
     
           
(152) SOLID REFRIGERATION

 
 
     
           
(153) SOUTH-TOWN INC DBA SOUTHTOWN R

 
 
     
           
(154) SOUTHERN MINNESOTA HIGH PRESSU

 
 
     
           
(155) SOUTHTOWN PLBG

 
 
     
           
(156) SPETZ PLUMBING CORP

 
 
     
           
(157) SPRIGGS PLBG & HTG

 
 
     
           
(158) STEINKRAUS PLUMBING INC

 
 
     
           
(159) STEWART PLUMBING INC

 
 
     
           
(160) SUN MECHANICAL INC

 
 
     
           
(161) SUN RAY PLBG & HTG INC

 
 
     
           
(162) SYSTEM TECHNOLOGY SVC INC

 
 
     
           
(163) TOTAL MECHANICAL SVCS INC

 
 
     
           
(164) TRANE TECHNOLOGIES

 
 
     
           
(165) TWEETGAROT MECHANICAL INC

 
 
     
           
(166) UHL CO INC

 
 
     
           
(167) UNITED STATES MECHANICAL INC

 
 
     
           
(168) UNITED WATER & SEWER CO

 
 
     
           
(169) UPS INDUSTRIAL SERVICES OF CAL

 
 
     
           
(170) VERTEX MECHANICAL INC

 
 
     
           
(171) VOSON PLBG INC

 
 
     
           
(172) VOSS UTILITY & PLBG INC

 
 
     
           
(173) WALDINGER CORPORATION

 
 
     
           
(174) WEIDNER'S MECHANICAL CONTRACTO

 
 
     
           
(175) WENZEL HTG & AIR CONDTG

 
 
     
           
(176) WESTINGHOUSE ELECTRIC CORP

 
 
     
           
(177) WINONA CONTROLS INC

 
 
     
           
(178) WRIGLEY MECHANICAL INC

 
 
     
           
(179) YALE MECHANICAL INC

 
 
     
           
Schedule R (Form 990) 2023
Page 3
Schedule R (Form 990) 2023
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) 2023
Page 4
Schedule R (Form 990) 2023
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Page 5
Schedule R (Form 990) 2023
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2023

Additional Data


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