TY 2015 Form 990

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public Inspection

Name of the organization

PIPEFITTERS UNION HEALTH & WELFARE
FUND LOCAL 392

Employer identification number

31-0561070

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

			(a) Donor advised funds	(b) Funds and other accounts

1	Total number at end of year ....
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ....

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ...........

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ............................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2015

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	(c)Two years back	(d)Three years back	(e)Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations .................

3a(i)

(ii) related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land ...
b	Buildings
c	Leasehold improvements
d	Equipment ...	267,953	234,309	33,644
e	Other ...
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				33,644

Schedule D (Form 990) 2015

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b)Book value	(c)Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2015

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	20,964,054
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e
3	Subtract line 2e from line 1..................			3	20,964,054
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	3,375
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	3,375
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	20,967,429

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	20,316,845
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................			2e
3	Subtract line 2e from line 1...................			3	20,316,845
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	3,375
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................			4c	3,375
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	20,320,220

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation

Schedule D (Form 990) 2015

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

PIPEFITTERS UNION HEALTH & WELFARE
FUND LOCAL 392

Employer identification number

31-0561070

Return Reference	Explanation
FORM 990 - ORGANIZATION'S MISSION	TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO 392 AND THE MECHANICAL CONTRACTORS.
FORM 990, PAGE 6, PART VI, LINE 7A	THREE OF THE SIX MEMBERS OF THE GOVERNING BODY ARE ELECTED EVERY THREE YEARS BY UNION MEMBERS OF LOCAL NO 392. UNION MEMBERS ARE PARTICIPANTS IN THE PLAN. THREE OF THE SIX MEMBERS ARE APPOINTED BY THE MECHANICAL CONTRACTORS ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 WAS MAILED TO THE ORGANIZATION'S TRUSTEES GOVERNING BODY FOR REVIEW AND COMMENT.
FORM 990, PAGE 6, PART VI, LINE 15A	EACH YEAR THE TRUSTEES REVIEW THE COMPENSATION OF THE ADMINISTRATOR.
FORM 990, PAGE 6, PART VI, LINE 15B	EACH YEAR THE TRUSTEES REVIEW THE COMPENSATION OF THE OFFICE STAFF. UNION TRUSTEES ARE COMPENSATED FOR LOST TIME AT THE RATE ESTABLISHED IN THE COLLECTIVE BARGAINING AGREEMENT.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

- TIN:

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.
MediumBullet

Attach to Form 990.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public Inspection

Name of the organization

PIPEFITTERS UNION HEALTH & WELFARE
FUND LOCAL 392

Employer identification number

31-0561070

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?
(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	Yes	No
(1)INVESTMENT TRUST LOCAL 392 1228 CENTRAL PARKWAY CINCINNATI,OH45202 23-7266422	LEASE	OH	501 C5		NA		No
(2)PLUMBERS PIPE FITTERS & MES LOCAL UNION 392 SUB FUND1228 CENTRAL PARKWAY CINCINNATI,OH45202 31-0727369	EXPENSES	OH	501 C9		NA		No
(3)PLUMBERS PIPE FITTERS & MES LOCAL UNION 392 PENSION FUND1228 CENTRAL PARKWAY CINCINNATI,OH45202 31-0655223	EXPENSES	OH	401		NA		No
(4)PLUMBERS PIPE FITTERS & MES LOCAL UNION 392 EDUCATION FUND1300 CENTURY CIRCLE NORTH SPRINGDALE,OH45246 31-0619811	SCHOOL	OH	501 C3	2	NA		No
(5)MECHANICAL CONTRACTORS ASSOCIATION 1579 SUMMIT ROAD CINCINNATI,OH45237 31-0249290	ASSOCIATIO	OH	501 C6		NA		No
(6)PLUMBERS PIPE FITTERS & MES LOCAL UNION NO 3921228 CENTRAL PARKWAY CINCINNATI,OH45202 31-0474230	UNION	OH	501 C5		NA		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2015

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	(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?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

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	(i) Section 512(b)(13) controlled entity?
(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	Yes	No
(1) AC&R SPECIALISTS 425 PERRY STREET SIOUX CITY,IA51102	CONTRACTOR	IA	N/A					No
(2) ADVANCED FACILITIES 4690 SOUTH INTERSTATE DRIVE CINCINNATI,OH45246 31-1475939	CONTRACTOR	OH	N/A					No
(3) ARTIC HEATING & AC INC 1032 REDBIRD ROAD LOVELAND,OH45140 31-1002682	CONTRACTOR	OH	N/A					No
(4) BACHMANS INC 4058 CLOUGH WOODS DRIVE BATAVIA,OH45103 31-0580562	CONTRACTOR	OH	N/A					No
(5) ALSTOMAPCOMPOWER INC 200 GREAT POND DRIVE WINDSOR,CT06095	CONTRACTOR	CT	N/A					No
(6) CARRIER CORPORATION CARRIER PARKWAY BUILDING TR5 SYRACUSE,NY13221 06-0991716	CONTRACTOR	NY	N/A					No
(7) CARRIGAN & GRIMM PLUMBING 1361 TENNESSEE AVENUE CINCINNATI,OH45229 62-1011775	CONTRACTOR	OH	N/A					No
(8) CEDAR FAIRKINGS ISLAND 1 CEDAR POINT DRIVE SANDUSKY,OH44870 06-1346301	CONTRACTOR	OH	N/A					No
(9) COORDINATED BIM SOLUTIONS 8443 WOODREED DRIVE WEST CHESTER,OH45069 27-3610096	CONTRACTOR	OH	N/A					No
(10) FREBCO INDUSTRIAL PIPING 6891 GERMANTOWN PIKE MIAMISBURG,OH45342 45-3109765	CONTRACTOR	OH	N/A					No
(11) GARRETT MECHANICAL MAINTENANCE INC 11159 LAKEVIEW DRIVE UNION,KY41091 20-2103694	CONTRACTOR	KY	N/A					No
(12) GRAYCOR INDUSTRIAL CONSTRUCTION INC 2 MID AMERICA PLAZA SUITE 400 OAKBROOK TERRACE,IL60181 36-0898220	CONTRACTOR	IL	N/A					No
(13) HART PLUMBING CO INC 981 MIDWAY DRIVE ALEXANDRIA,KY41001 61-1201062	CONTRACTOR	KY	N/A					No
(14) HENN PLUMBING 8793 WUEST ROAD CINCINNATI,OH45251 06-1644296	CONTRACTOR	OH	N/A					No
(15) HOLLAND & HOLLAND 5033 WINTON ROAD CINCINNATI,OH45232 31-1137412	CONTRACTOR	OH	N/A					No
(16) HONEYWELL INC 1280 KEMPER MEADOW DRIVE CINCINNATI,OH45240 22-2640650	CONTRACTOR	OH	N/A					No
(17) HUDSON PIPING INC 836 WALNUT STREET DAYTON,KY41074 61-1286456	CONTRACTOR	KY	N/A					No
(18) INVESTMENT TRUSTEES LOCAL 392 1228 CENTRAL PARKWAY CINCINNATI,OH45202 23-7166422	TRUSTEES	OH	N/A					No
(19) J&H MECHANICAL CONTRACTORS 669 BAUER ROAD SOMERVILLE,OH45064 31-1402329	CONTRACTOR	OH	N/A					No
(20) JOS HONHORST CO 1050 DALTON AVENUE CINCINNATI,OH45203 31-1122663	CONTRACTOR	OH	N/A					No
(21) KCR MECHANICAL SERVICES INC 4952 WINTON ROAD SUITE C FAIRFIELD,OH45014 31-1434251	CONTRACTOR	OH	N/A					No
(22) KELLEY & CARPENTER INC 507 MAPLE AVENUE HAMILTON,OH45011 31-0679587	CONTRACTOR	OH	N/A					No
(23) CONSTRUCTION AND TURNAROUND SERV LL 1900 N 161ST E AVENUE TULSA,OK74116	CONTRACTOR	OK	N/A					No
(24) LOCAL 392 EDUCATION FUND 1300 CENTURY CIRCLE NORTH SPRINGDALE,OH45246 31-0619811	SCHOOL	OH	N/A					No
(25) LOCAL 392 FEDERAL CREDIT UNION 1228 CENTRAL PARKWAY ROOM 108 CINCINNATI,OH45202 31-1050119	CREDIT UNI	OH	N/A					No
(26) LOCAL 392 HEALTH & WELFARE FUND 1228 CENTRAL PARKWAY CINCINNATI,OH45202 31-0561070	TRUSTEES	OH	N/A					No
(27) LOCAL 392 PENSION FUND 1228 CENTRAL PARKWAY CINCINNATI,OH45202 31-0655223	TRUSTEES	OH	N/A					No
(28) LOCAL 392 SUB FUND 1228 CENTRAL PARKWAY CINCINNATI,OH45202 31-0727369	TRUSTEES	OH	N/A					No
(29) M&M MECHANICAL INC 145 CHESAPEAKE AVENUE FORT THOMAS,KY41075 61-1298607	CONTRACTOR	KY	N/A					No
(30) CONTINENTAL FIELD SYS INC 23 WESTGATE BLVD SAVANNAH,GA31405	CONTRACTOR	GA	N/A					No
(31) MECHANICAL INDUSTRIAL 11863 SOLZAM ROAD CINCINNATI,OH45249 31-1072314	CONTRACTOR	OH	N/A					No
(32) EAGLE MECHANICAL 4042 W 71ST ST SUITE A INDIANAPOLIS,IN46268	CONTRACTOR	IN	N/A					No
(33) PLAS PLUMBING CO INC 8805 LANCASTER AVENUE CINCINNATI,OH45242 31-0682382	CONTRACTOR	OH	N/A					No
(34) H&R MECHANICAL 106 DEMAND COURT GEORGETOWN,KY40324	CONTRACTOR	KY	N/A					No
(35) PROGRESSIVE PLUMBING CO 531 HANOVER STREET HAMILTON,OH45012 31-1133091	CONTRACTOR	OH	N/A					No
(36) REILLY PLUMBING CO 5617 MUDDY CREEK ROAD CINCINNATI,OH45238 31-1296083	CONTRACTOR	OH	N/A					No
(37) SCHARDEIN MECHANICAL 1810 OUTER LOOP LOUISVILLE,KY40219 61-1064532	CONTRACTOR	KY	N/A					No
(38) SIEMENS BUILDING TECHNOLOGIES 1310 KEMPER MEADOW DRIVE SUITE 500 CINCINNATI,OH45240 13-2762488	CONTRACTOR	OH	N/A					No
(39) SLONE PLUMBING INC 2559 SPRING MILL PLACE BURLINGTON,KY41005 20-3977545	CONTRACTOR	KY	N/A					No
(40) CB&ISTONE & WEBSTER CONSTRUCTION 100 TECHNOLOGY CENTER DRIVE STOUGHTON,MA02072 72-1515465	CONTRACTOR	MA	N/A					No
(41) UNITED CONSTRUCTION CO INC PO BOX 4859 PARKERSBURG,WV26104 55-0676159	CONTRACTOR	WV	N/A					No
(42) VELOCITY PIPING 105 CONSTRUCTION BOULEVARD FAIRFIELD,OH45014 16-1697774	CONTRACTOR	OH	N/A					No
(43) WATKINS MECHANICAL INC 10 PARKER DRIVE SPRINGBORO,OH45066 31-1544441	CONTRACTOR	OH	N/A					No
(44) ZINS PLUMBING 3827 SPRING GROVE AVENUE CINCINNATI,OH45223 31-1156687	CONTRACTOR	OH	N/A					No
(45) TRITON SERVICES 8162 DUKE BOULEVARD MASON,OH45040 75-3093886	CONTRACTOR	OH	N/A					No
(46) PREMIER MECHANICAL SERVICES 819 MAPLE AVENUE HAMILTON,OH45011 26-0009125	CONTRACTOR	OH	N/A					No
(47) QUEEN CITY MECHANICAL INC 1950 WAYCROSS ROAD CINCINNATI,OH45240 31-1367100	CONTRACTOR	OH	N/A					No
(48) MCGRAWKOKOSING INC 101 CLARK BOULEVARD MIDDLETOWN,OH45044 31-1355207	CONTRACTOR	OH	N/A					No
(49) DEBRA-KUEMPEL 3976 SOUTHERN AVENUE CINCINNATI,OH45227 13-1615931	CONTRACTOR	OH	N/A					No
(50) DRIEKAST PIPING CORP 11290 SEBRING DRIVE CINCINNATI,OH45240 31-1202047	CONTRACTOR	OH	N/A					No
(51) ICON MECHANICAL 1616 CLEVELAND BLVD GRANITE CITY,IL62040	CONTRACTOR	IL	N/A					No
(52) JOHN E CARRIGAN PLUMBING CO 48 WEST MCMICKEN AVENUE CINCINNATI,OH45202 31-0948860	CONTRACTOR	OH	N/A					No
(53) JOHNSON CONTROLS INC 507 EAST MICHIGAN STREET MILWAUKEE,WI53201 39-0380010	CONTRACTOR	WI	N/A					No
(54) NELSON STARK INC 7685 FIELDS ERTEL ROAD CINCINNATI,OH45241 31-1381696	CONTRACTOR	OH	N/A					No
(55) PECK HANNAFORD & BRIGGS CO 4670 CHESTER AVENUE CINCINNATI,OH45232 31-0655823	CONTRACTOR	OH	N/A					No
(56) PECK HANNAFORD & BRIGGS SERVICE 4673 SPRING GROVE AVENUE CINCINNATI,OH45232 31-0974318	CONTRACTOR	OH	N/A					No
(57) PROCESS CONSTRUCTION INC 2128 STATE AVENUE CINCINNATI,OH45214 31-1125706	CONTRACTOR	OH	N/A					No
(58) SCHMIDT PLUMBING CO 1599 GRANDVIEW ROAD ALEXANDRIA,KY41001 61-1035638	CONTRACTOR	KY	N/A					No
(59) TG YOUNG CONTRACTING INC 2111 SOUTH WYNN ROAD OKEANA,OH45053 31-1397474	CONTRACTOR	OH	N/A					No
(60) TJ DYER CO 5240 LESTER ROAD CINCINNATI,OH45213 31-0521259	CONTRACTOR	OH	N/A					No
(61) TJ DYER SERVICE 5240 LESTER ROAD CINCINNATI,OH45213 31-0521259	CONTRACTOR	OH	N/A					No
(62) JETT'S SPECIALITY CONTRACT LLC 660 CHESTER HACK DRIVE PADUCAH,KY42003	CONTRACTOR	KY	N/A					No
(63) AUTOMATION MECHANICAL SERVICE 2422 CENTRAL PARKWAY CINCINNATI,OH45214 31-1579607	CONTRACTOR	OH	N/A					No
(64) C&D MECHANICAL INC 7600 PRODUCTION DRIVE CINCINNATI,OH45237 31-1099535	CONTRACTOR	OH	N/A					No
(65) GM MECHANICAL INC PO BOX 190 COVINGTON,OH45318 31-0992408	CONTRACTOR	OH	N/A					No
(66) THE GEILER COMPANY 6561 GLENWAY AVENUE CINCINNATI,OH45211 31-0570189	CONTRACTOR	OH	N/A					No
(67) R KELLY INC 7645 PRODUCTION DRIVE CINCINNATI,OH45237 31-1201737	CONTRACTOR	OH	N/A					No
(68) UA LOCAL UNION 392 1228 CENTRAL PARKWAY CINCINNATI,OH45202 31-0474230	UNION HALL	OH	N/A					No
(69) KENNEDY TANK & MFG CO 833 E SUMNER AVENUE INDIANAPOLIS,IN46227	CONTRACTOR	IN	N/A					No
(70) LMC INDUSTRIAL CONTRACTORS INC 2060 LAKEVILLE ROAD AVON,NY14414	CONTRACTOR	NY	N/A					No
(71) DAIKIN APPLIED AMERICAS 13600 INDUSTRIAL PARK BOULEVARD PLYMOUTH,MN55441 41-0404230	CONTRACTOR	MN	N/A					No
(72) EARLY CONSTRUCTION CO PO BOX 7966 HUNTINGTON,WV25779 55-0620961	CONTRACTOR	WV	N/A					No
(73) INDUSTRIAL CONTRACTORS SKANSKA 401 NORTHWEST 1ST STREET EVANSVILLE,IN47708 35-1103660	CONTRACTOR	IN	N/A					No
(74) UNIVERSAL PIPING INDUSTRIES 12900 CAPITAL STREET OAK PARK,MI48237 27-2451663	CONTRACTOR	MI	N/A					No
(75) ALPHA MECHANICAL SERVICE INC 7200 DISTRIBUTION DRIVE LOUISVILLE,KY40258			N/A					No
(76) HUSSUNG MECHANICAL CONT 6913 ENTERPRISE DR LOUISVILLE,KY40214			N/A					No
(77) INTEGRATED ELECTRICAL SOLUTION 5789 STATE ROAD HAMILTON,OH45013			N/A					No
(78) MURPHY COMPANY MECHANICAL 1233 NORTH PRICE ROAD ST LOUIS,MO63132			N/A					No
(79) STARCO INC PO BOX 170160 DAYTON,OH45417			N/A					No
(80) SPECIALTY PIPING 1230 S MEADVILLE ROAD DAVISVILLE,WV26142	CONTRACTOR	WV	N/A					No

Schedule R (Form 990) 2015

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

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 .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

Yes

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

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
(1) PPF & MES PENSION	Q	8,665	ACCRUAL
(2) PPF & MES SUB	Q	5,565	ACCRUAL
(3) PPF & MES INVESTMENT TRUST	K	37,788	ACCRUAL
(4) PPF & MES PENSION	O	85,406	ACCRUAL
(5) PPF & MES SUB	O	58,962	ACCRUAL

Schedule R (Form 990) 2015

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)	(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?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2015

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) 2015

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN PLUMBERS, PIPE FITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL UNION NO 392 AND THE MECHANICAL CONTRACTORS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	6
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	6
5	Total number of individuals employed in calendar year 2015 (Part V, line 2a) ......	5	27
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	19,797,175	20,834,380
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,347,160	911,525
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	518,730	-778,476
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	21,663,065	20,967,429
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	17,784,536	18,480,495
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	251,021	307,341
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,164,280	1,532,384
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	19,199,837	20,320,220
19	Revenue less expenses. Subtract line 18 from line 12.......	2,463,228	647,209
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	38,541,758	39,202,583
21	Total liabilities (Part X, line 26).............	74,239	87,855
22	Net assets or fund balances. Subtract line 21 from line 20.....	38,467,519	39,114,728

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	COLLECTIVE BARGAINING AGREEMENT BETWEEN PIPE FITTERS UNION LOCAL NO 392 AND MECHANICAL CONTRACTORS ASSOCIATION OF CINCINNATI, OH TO PROVIDE INSURANCE, SICKNESS, & ACCIDENT BENEFITS TO LCOAL NO 392 MEMBERS. AT DECEMBER 31, 2013 THERE WERE 1,888 ACTIVE AND RETIRED PARTICIPANTS IN THE PLAN.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) CLIFF JOHNSON...................................................................... TRUSTEE	1.00 .................	X	2,713	0	0
(2) JAMES B HARRIS...................................................................... TRUSTEE	1.00 .................	X	1,050	0	0
(3) THOMAS P CHEEK...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(4) FRANK WERK...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(5) BILL FLAUGHER...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(6) RICHARD DRIEHAUS...................................................................... TRUSTEE	1.00 .................	X	0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	3,763

(A) Name and business address	(B) Description of services	(C) Compensation
ANTHEM BLUE CROSS & BLUE SHIELD 220 VIRGINIA AVE INDIANAPOLIS,IN46404	CLAIMS CONSULTA	730,796




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......

		Business Code
2a	CONTRACTOR CONTRIBUTIONS	18,262,200	18,262,200
b	SELF PAY & LOCAL 392 SUB	2,572,180	2,572,180
c
d
e
f	All other program service revenue.
g Total.Add lines 2a–2f.....		20,834,380

3 Investment income (including dividends, interest, and othersimilar amounts) ..........			685,141	685,141
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		800,000
b	Less: cost or other basis and sales expenses		573,616
c	Gain or (loss)		226,384
d	Net gain or (loss).....			226,384	226,384
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	OTHER INCOME			2,502	2,502
b	UNREALIZED DEPRECIATION OF AS			-780,978	-780,978
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			-778,476
12	Total revenue. See Instructions......			20,967,429	20,967,429

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members	18,480,495	18,480,495
5	Compensation of current officers, directors, trustees, and key employees ....	3,763	3,763
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	272,248	272,248
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	31,330	31,330
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	139,919	139,919
c	Accounting ...........	37,495	37,495
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	3,375	3,375
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	730,796	730,796
12	Advertising and promotion ....
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	31,863	31,863
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	7,323	7,323
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	13,550	13,550
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	REINSURANCE FEE	187,992	187,992
b	CONSULTING & ACTUARIAL FE	120,579	120,579
c	COMPUTER SERVICES ISSI	49,727	49,727
d	POSTAGE & SHIPPING	42,165	42,165
e	All other expenses	167,600	167,600
25	Total functional expenses. Add lines 1 through 24e	20,320,220	20,320,220	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			22,603	1	521,388
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............				4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........				8
9	Prepaid expenses and deferred charges ......			34,977	9	22,265
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	267,953
b	Less: accumulated depreciation	10b	234,309	16,675	10c	33,644
11	Investments—publicly traded securities .			36,532,170	11	36,852,045
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			1,935,333	15	1,773,241
16	Total assets. Add lines 1 through 15 (must equal line 34)...			38,541,758	16	39,202,583

17	Accounts payable and accrued expenses .....	74,239	17	87,855
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	74,239	26	87,855

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds	38,467,519	32	39,114,728
33	Total net assets or fund balances ...........	38,467,519	33	39,114,728
34	Total liabilities and net assets/fund balances ........	38,541,758	34	39,202,583