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Plumbers Pipe Fitters & Mechanical Equipment Service Local Union 392

  • Cincinnati, OH
  • Tax-exempt since Oct. 2006
  • EIN: 31-0727369

Organization summary

Type of Nonprofit

Designated as a Voluntary employees' beneficiary associations, which provide payment of life, sickness, accident or other benefits to members.

Category: Mutual/Membership Benefit Organizations, Other / Voluntary Employees Beneficiary Associations (Non-Government) (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$1.37M (2023)

Expenses
$1.94M (2023)

Total Assets
$8.26M (2023)

Total Liabilities
$13.8M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending May
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,374,781
Expenses
$1,935,528
Net Income
-$560,747
Net Assets
-$5,526,899
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,253,549
91.2%
Investment Income $100,014
7.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$224
Net Inventory Sales $0
Other Revenue $21,442
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $8,264,118
Total Liabilities $13,791,017
Net Assets -$5,526,899
Compensation
Key Employees and Officers Compensation Related Other
Timothy O'hearn (Trustee) $0 $95,409 $0
Jason Gorlewski (Trustee) $0 $2,209 $0
Patrick Moran (Trustee) $0 $44 $0
Todd Elliott (Trustee) $0 $0 $0
Dave Gleason (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Mike Toebbe (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 19, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending May
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,704,822
Expenses
$1,953,032
Net Income
-$248,210
Net Assets
-$5,124,954
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,163,155
68.2%
Investment Income $92,814
5.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $446,982
26.2%
Net Inventory Sales $0
Other Revenue $1,871
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $8,867,428
Total Liabilities $13,992,382
Net Assets -$5,124,954
Compensation
Key Employees and Officers Compensation Related Other
Timothy O'hearn (Trustee) $0 $96,124 $0
Ruel Smith (Trustee) $0 $4,176 $0
Patrick Moran (Trustee) $0 $2,630 $0
Todd Elliott (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Mike Toebbe (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 17, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending May
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,881,634
Expenses
$2,497,730
Net Income
-$616,096
Net Assets
-$3,692,993
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,055,349
56.1%
Investment Income $124,016
6.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $699,856
37.2%
Net Inventory Sales $0
Other Revenue $2,413
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $10,145,008
Total Liabilities $13,838,001
Net Assets -$3,692,993
Compensation
Key Employees and Officers Compensation Related Other
Timothy O'hearn (Trustee) $0 $88,771 $0
Ruel Smith (Trustee) $0 $1,972 $0
Patrick Moran (Trustee) $0 $44 $0
Todd Elliott (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Mike Toebbe (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 7, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending May
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,551,414
Expenses
$2,509,362
Net Income
-$957,948
Net Assets
-$3,289,500
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,109,500
71.5%
Investment Income $129,110
8.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $306,718
19.8%
Net Inventory Sales $0
Other Revenue $6,086
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $10,201,936
Total Liabilities $13,491,436
Net Assets -$3,289,500
Compensation
Key Employees and Officers Compensation Related Other
Timothy O'hearn (Trustee) $0 $79,019 $0
Ruel Smith (Trustee) $0 $2,535 $0
Patrick Moran (Trustee) $0 $572 $0
Todd Elliott (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Mike Toebbe (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 27, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending May
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,780,336
Expenses
$1,659,095
Net Income
$121,241
Net Assets
-$2,078,467
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,257,081
70.6%
Investment Income $138,236
7.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $366,558
20.6%
Net Inventory Sales $0
Other Revenue $18,461
1.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $10,782,700
Total Liabilities $12,861,167
Net Assets -$2,078,467
Compensation
Key Employees and Officers Compensation Related Other
Jim Higgins (Trustee) $0 $85,375 $0
Timothy O'hearn (Trustee) $0 $7,380 $0
Ruel Smith (Trustee) $0 $253 $0
Mike Toebbe (Trustee) $0 $0 $0
David Brinkman (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Todd Elliott (Trustee) $0 $0 $0
Dennis O'hearn (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 18, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending May
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,854,930
Expenses
$1,598,686
Net Income
$256,244
Net Assets
-$1,436,368
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,325,935
71.5%
Investment Income $136,019
7.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$72,595
Net Inventory Sales $0
Other Revenue $465,571
25.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $10,653,586
Total Liabilities $12,089,954
Net Assets -$1,436,368
Compensation
Key Employees and Officers Compensation Related Other
Jim Higgins (Trustee) $0 $82,489 $0
David Brinkman (Trustee) $0 $1,508 $0
Mike Toebbe (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Todd Elliott (Trustee) $0 $0 $0
Dennis O'hearn (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 19, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending May
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,769,874
Expenses
$1,391,884
Net Income
$377,990
Net Assets
-$1,670,474
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,146,715
64.8%
Investment Income $175,510
9.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $109,206
6.2%
Net Inventory Sales $0
Other Revenue $338,443
19.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $10,371,058
Total Liabilities $12,041,532
Net Assets -$1,670,474
Compensation
Key Employees and Officers Compensation Related Other
Jim Higgins (Trustee) $0 $82,489 $0
Dennis O'hearn (Trustee) $0 $1,305 $0
David Brinkman (Trustee) $0 $1,229 $0
Mike Toebbe (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Todd Elliott (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 18, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending May
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,215,226
Expenses
$1,748,002
Net Income
-$532,776
Net Assets
-$3,387,350
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,100,878
90.6%
Investment Income $190,330
15.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$1,844
Net Inventory Sales $0
Other Revenue -$74,138
Notable Expenses Percent of Total Expenses
Executive Compensation $3,868
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $10,034,322
Total Liabilities $13,421,672
Net Assets -$3,387,350
Compensation
Key Employees and Officers Compensation Related Other
Jim Higgins (Trustee) $0 $84,830 $0
David Brinkman (Trustee) $0 $1,063 $0
Dennis O'hearn (Trustee) $0 $596 $0
Mike Toebbe (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Todd Elliott (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 14, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending May
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,676,041
Expenses
$1,290,727
Net Income
$1,385,314
Net Assets
-$4,132,085
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,277,922
85.1%
Investment Income $216,093
8.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $70,243
2.6%
Net Inventory Sales $0
Other Revenue $111,783
4.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $2,757
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $10,543,190
Total Liabilities $14,675,275
Net Assets -$4,132,085
Compensation
Key Employees and Officers Compensation Related Other
Larry Kloepfer (Trustee) $0 $1,046 $0
David Brinkman (Trustee) $0 $1,011 $0
Dennis O'hearn (Trustee) $0 $700 $0
Mike Toebbe (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Todd Elliott (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 25, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending May
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,616,047
Expenses
$1,991,155
Net Income
$624,892
Net Assets
-$360,355
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,984,815
75.9%
Investment Income $188,296
7.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $104,611
4.0%
Net Inventory Sales $0
Other Revenue $338,325
12.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,760
0.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $9,163,053
Total Liabilities $9,523,408
Net Assets -$360,355
Compensation
Key Employees and Officers Compensation Related Other
David Brinkman (Trustee) $0 $1,136 $0
Dennis O'hearn (Trustee) $0 $366 $0
Larry Kloepfer (Trustee) $0 $258 $0
Mike Toebbe (Trustee) $0 $0 $0
Gary Penn (Trustee) $0 $0 $0
Todd Elliott (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 19, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending May
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,789,181
Expenses
$1,728,028
Net Income
$1,061,153
Net Assets
-$2,031,038
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,049,774
73.5%
Investment Income $290,502
10.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $11,458
0.4%
Net Inventory Sales $0
Other Revenue $437,447
15.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $3,647
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $8,561,797
Total Liabilities $10,592,835
Net Assets -$2,031,038

Document Links

990
Filed on March 20, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending May
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,267,373
Expenses
$1,802,993
Net Income
$464,380
Net Assets
-$2,413,014
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,048,601
90.4%
Investment Income $232,224
10.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $18,823
0.8%
Net Inventory Sales $0
Other Revenue -$32,275
Notable Expenses Percent of Total Expenses
Executive Compensation $5,794
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $7,518,305
Total Liabilities $9,931,319
Net Assets -$2,413,014

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending May
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,595,618
Expenses
$2,131,952
Net Income
$463,666
Net Assets
-$1,528,350
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,803,628
69.5%
Investment Income $295,173
11.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $18,187
0.7%
Net Inventory Sales $0
Other Revenue $478,630
18.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $3,998
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $7,005,927
Total Liabilities $8,534,277
Net Assets -$1,528,350

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending May
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending May
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending May
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending May
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending May
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending May
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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