TY 2017 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.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public Inspection

Name of the organization

PLUMBERS LOCAL NO 98 INSURANCE FUND

Employer identification number

38-6447251

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 7/25/06, 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 FASB 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 FASB 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 FASB 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) 2019

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

Term 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 ....	19,723	16,444	3,279
e	Other .....	25,886	13,309	12,577
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				15,856

Schedule D (Form 990) 2019

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
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
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

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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) 2019

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	16,268,664
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	540,316
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	540,316
3	Subtract line 2e from line 1..................			3	15,728,348
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
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	15,728,348

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	17,654,787
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	17,654,787
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
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5	17,654,787

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) 2019

Additional Data

Software ID:	17005306
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

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

PLUMBERS LOCAL NO 98 INSURANCE FUND

Employer identification number

38-6447251

Return Reference	Explanation
Pt VI, Line 11b	ONCE FORM IS PREPARED BY TAXPREPARER IT IS FORWARDED TO TRUSTEES FOR REVIEW AND SUBMISSION.
Pt VI, Line 19	INFO IS AVAILABLE UPON REQUEST AT OFFICE.
Pt XII, Line 1	THE ORGANIZATION BOOKS ARE KEPT ON AN ACCRUAL BASIS.
Form 990, Part IX, Line 24e	ERISA BOND 126. 126.
Form 990, Part IX, Line 24e	FIDUCIARY INSURANCE 15283. 15283.
Form 990, Part IX, Line 24e	HEALTH CLINIC ADMIN FEES 829249. 829249.
Form 990, Part IX, Line 24e	HEALTH CLINIC LAB FEES 34220. 34220.
Form 990, Part IX, Line 24e	HEALTH CLINIC INCENTIVES 15581. 15581.
Form 990, Part IX, Line 24e	HEALTH CLINIC SUPPLIES 30495. 30495.
Form 990, Part IX, Line 24e	FUNDING JAC 15897. 15897.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:	17005306
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

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public Inspection

Name of the organization

PLUMBERS LOCAL NO 98 INSURANCE FUND

Employer identification number

38-6447251

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)PLUMBERS LOCAL #98 555 HORACE BROWN DRIVE MADISON HGTS,MI48071 38-1068240	UNION	MI	501(C)(5)	N/A			No
(2)PLUMBERS TRAINING SCHOOL 1911 RING DR TROY,MI48083 38-1873567	UNION	MI	501(C)(3)
(3)WAYNE STATE UNIVERSITY 5700 CASS AVE SUITE 3800 DETROIT,MI48202 38-6028429	UNIVERSITY	MI	501(C)(3)	2	NO		No

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

Cat. No. 50135Y

Schedule R (Form 990) 2019

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
(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
(1) BENKARI LLC 18427 W MCNICHOLS RD DETROIT,MI48219 99-9999999	CONSTRUCTION	MI	NO	N/A				No			No	0 %
(2) CUT AND CORE CONCRETE LLC 1222 E 11 MILE RD MADISON HGTS,MI48071 99-9999999	CONSTRUCTION	MI	NO	N/A				No			No	0 %
(3) JOHNSON & WOOD LLC 2130 E HEMPHILL RD BURTON,MI48529 38-3386488	CONSTRUCTION	MI	NO	N/A				No			No	0 %
(4) SHAMBAUGH & SON LP PO BOX 1287 FORT WAYNE,IN468011287 35-0965412	CONSTRUCTION	IN	NO	N/A				No			No	0 %
(5) UNIVERSAL PIPING INDUSTRIES LLC 12900 CAPITAL ST OAK PARK,MI48237 38-3630755	CONSTRUCTION	MI	NO	N/A				No			No	0 %

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?
(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) ALTERNATIVE PLUMBING & CONSTRUCTIONS LLC 36558 MORAVIAN DR CLINTON TOWNSHIP,MI48035 26-3275890	CONSTRUCTION	MI	NO	S			0 %		No
(2) BEN WASHINGTON & SONS 7116 TIREMAN DETROIT,MI48204 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(3) BENKARI LLC 18427 W MCNICHOLS RD DETROIT,MI48219 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(4) BEVSTREAM CORP 600 KINGSLAND DR BATAVIA,IL60510 20-8153567	CONSTRUCTION	IL	NO	S			0 %
(5) BILL JAMES INC 25519 JOHN R RD MADISON HGTS,MI48071 38-2493150	CONSTRUCTION	MI	NO	S			0 %		No
(6) BRUNER PLUMBING & HEATING 13550 AUBURN DETROIT,MI48223 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(7) C & R PLUMBING & HTG 51195 FISCHER PARK DRIVE SHELBY TWSP,MI48316 38-2967280	CONSTRUCTION	MI	NO	C			0 %		No
(8) CBRE GWS LLC 2100 ROSS AVE DALLAS,TX75201 47-1807842	CONSTRUCTION	CA	NO	C			0 %		No
(9) CAMPBELL INC 2875 CRANE WAY NORTHWOOD,OH43619 99-9999999	CONSTRUCTION	OH	NO	S			0 %
(10) CHERNE CONTRACTING CORP 9855 W 78TH ST 400 EDEN PRAIRIE,ME55244 38-1679618	CONSTRUCTION	MI	NO	S			0 %		No
(11) CHRISTIAN BROS 24819 VAN DYKE CENTERLINE,MI48015 38-2352101	CONSTRUCTION	MI	NO	C			0 %		No
(12) COMPLETE MECHANICAL CONTRACTING 38534 BROOKFIELD PLACE WAYNE,MI48184 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(13) CONTI MECHANICAL 6417 CENTRE DR STERLING HGTS,MI48312 38-1884765	CONSTRUCTION	MI	NO	S			0 %		No
(14) CORE MECHANICAL 8751 WHITEFORD RD STE 201 OTTAWA LAKE,MI49267 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(15) COUGAR CONTRACTING INC 29305 WALL STREET WIXOM,MI48393 38-2388597	CONSTRUCTION	MI	NO	S			0 %		No
(16) CUT AND CORE CONCRETE LLC 1222 E 11 MILE ROAD MADISON HEIGHTS,MI48071 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(17) DAN ALLOR PLBG & HTG 29550 WILLIAM K SMITH SUITE A NEW HUDSON,MI48165 38-2405403	CONSTRUCTION	MI	NO	S			0 %		No
(18) DANBOISE MECHANICAL INC 31625 GRAND RIVER AVE FARMINGTON,MI48336 41-2105440	CONSTRUCTION	MI	NO	S			0 %		No
(19) DE-CAL INC 24659 SCHOENHERR WARREN,MI48089 38-3023202	CONSTRUCTION	MI	NO	S			0 %		No
(20) DETROIT DIAMOND DRILLING INC 7021 W 8 MILE RD DETROIT,MI48221 38-1851399	CONSTRUCTION	MI	NO	C			0 %		No
(21) DETROIT PIPING GRP MEC CON INC 38291 SCHOOLCRAFT SUITE 105 LIVONIA,MI48150 20-8120277	CONSTRUCTION	MI	NO	S			0 %		No
(22) DICKERSON MECHANICAL 415 W RISING ST DAVISON,MI48423 38-3251988	CONSTRUCTION	MI	NO	S			0 %		No
(23) ECKER MECHANICAL PO BOX 190099 BURTON,MI48519 38-1806282	CONSTRUCTION	MI	NO	C			0 %		No
(24) EXPERT MECHANICAL SERVICE INC 542 BIDDLE WYANDOTTE,MI48192 20-4794205	CONSTRUCTION	MI	NO	C			0 %		No
(25) FMG CONCRETE CUTTING INC 3515 S OLD US 23 HWY BRIGHTON,MI48114 38-2248600	CONSTRUCTION	MI	NO	S			0 %		No
(26) FALCON PLUMBING & HEATING PO BOX 429 TAYLOR,MI48180 38-3386129	CONSTRUCTION	MI	NO	S			0 %		No
(27) FM SYLVAN INC 815 AUBURN AVE PONTIAC,MI48861 22-3841378	CONSTRUCTION	MI	NO	S			0 %		No
(28) FRANKLIN MECHANICAL 20110 VILLAGE DRIVE BEVERLY HILLS,MI48025 38-2770046	CONSTRUCTION	MI	NO	C			0 %		No
(29) GEM INDUSTRIAL INC 6482 COMMODORE DRIVE WALBRIDGE,OH43565 31-1036493	CONSTRUCTION	OH	NO	S			0 %		No
(30) GOYETTE MECHANICAL PO BOX 33 FLINT,MI48501 38-1332690	CONSTRUCTION	MI	NO	S			0 %		No
(31) GREAT LAKES MECHANICAL 5800 MAPLE DEARBORN,MI48126 38-1745758	CONSTRUCTION	MI	NO	S					No
(32) GUARDIAN PLBG & HTG 34400 GLENDALE AVE LIVONIA,MI48150 38-1878656	CONSTRUCTION	MI	NO	C			0 %		No
(33) GUIDELINE PLBG & HTG 24323 SORRENTO CLINTON TWSP,MI48035 38-2475531	CONSTRUCTION	MI	NO	C			0 %		No
(34) HASSIG & SONS 237 CHURCH ST MOUNT CLEMENS,MI480432184 38-3024958	CONSTRUCTION	MI	NO	C			0 %		No
(35) HOLLY CONSTRUCTION 19030 MEGINNITY AVENUE MELVINDALE,MI48122 38-2361545	CONSTRUCTION	MI	NO	S			0 %		No
(36) HOLLYWOOD PLBG & HTG 317 HOWARD STREET MT CLEMENS,MI48043 38-2537956	CONSTRUCTION	MI	NO	C			0 %		No
(37) HOYT BRUMM & LINK 1400 E 9 MILE RD FERNDALE,MI48220 38-1948484	CONSTRUCTION	MI	NO	S			0 %		No
(38) INDUSTRIAL PIPING SYSTEMS PO BOX 1733 TROY,MI48099 38-3556141	CONSTRUCTION	MI	NO	S			0 %		No
(39) JF CAVANAUGH CO 20750 SUNNYDALE AVE FARMINGTON HILLS,MI48336 20-3885607	CONSTRUCTION	MI	NO	S			0 %		No
(40) JM & SONS PLBG 8080 BOARDWALK BRIGHTON,MI48116 38-2389389	CONSTRUCTION	MI	NO	S			0 %		No
(41) JOHN E GREEN PLBG & HTG INC 220 VICTOR AVE HIGHLAND PARK,MI48203 38-0607500	CONSTRUCTION	MI	NO	S			0 %		No
(42) KL MCCOY AND ASSOCIATES 13200 LEVAN LIVONIA,MI48150 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(43) KEIPER MECHANICAL INC 12201 MERRIMAN ROAD LIVONIA,MI48150 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(44) KEVIN IRWIN PLUMBING 1890 STOCKMEYER WESTLAND,MI48186 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(45) KOSIBA PLBG & HTG 77 N ROSE MT CLEMENS,MI48043 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(46) LAKESHORE GLOBAL CORP 7310 WOODWARD AVE 500 DETROIT,MI48202 41-2111769	CONSTRUCTION	MI	NO	S			0 %		No
(47) LIMBACH COMPANY 926 FEATHERSTONE PONTIAC,MI48342 16-1622725	CONSTRUCTION	MI	NO	C			0 %		No
(48) LONG MECHANICAL 190 E MAIN NORTHVILLE,MI48167 38-1897840	CONSTRUCTION	MI	NO	S			0 %		No
(49) LYON MECHANICAL INC PO BOX 130 NEW HUDSON,MI48165 38-2528222	CONSTRUCTION	MI	NO	S			0 %		No
(50) MACOMB MECHANICAL 6250 19 MILE RD STERLING HGTS,MI48314 38-1911791	CONSTRUCTION	MI	NO	S			0 %		No
(51) MARC DUTTON IRRIGATION 4720 HATCHERY ROAD WATERFORD,MI48329 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(52) MECHANICAL DESIGN & INSTALL 47924 WEST ROAD WIXOM,MI48393 26-3415726	CONSTRUCTION	MI	NO	S			0 %		No
(53) MECHANICAL PIPING & PLUMBING 13235 PROSPECT DEARBORN,MI48126 38-3230081	CONSTRUCTION	MI	NO	S			0 %		No
(54) METRO PIPING INC 1500-B TROMBLY DETROIT,MI48211 38-3575640	CONSTRUCTION	MI	NO	S			0 %		No
(55) NEW CENTER PLBG & HTG 282 EAST MILWAUKEE DETROIT,MI48202 38-2588109	CONSTRUCTION	MI	NO	S			0 %		No
(56) NEWMAN PLUMBING & HTG 14162 HIX LIVONIA,MI48154 38-3230632	CONSTRUCTION	MI	NO	S			0 %		No
(57) OAKLAND PLUMBING CO 15900 32 MILE RD RAY,MI48096 38-2783775	CONSTRUCTION	MI	NO	C			0 %		No
(58) POINT 1 ENGINEERING LLC 600 KINGSLAND DR BATAVIA,IL60510 27-0936793	CONSTRUCTION	IL	NO	S			0 %		No
(59) PCS PO BOX 510 RIPLEY,WV25271 99-9999999	CONSTRUCTION	WV	NO	S			0 %		No
(60) POWER PROCESS PIPING 45780 PORT ST PLYMOUTH,MI48170 38-2041808	CONSTRUCTION	MI	NO	S			0 %		No
(61) PROGRESSIVE MECHANICAL INC 10800 GALAXIE FERNDALE,MI48220 38-2552170	CONSTRUCTION	MI	NO	S			0 %		No
(62) RA RUSH PLUMBING AND HEATING 6880 SYLVANIA-PETERSBORO OTTAWA LAKE,MI49267 99-9999999	CONSTRUCTION	MI	NO	S					No
(63) ROBERTSON PLBG & HTG PO BOX 237 WAYNE,MI48184 38-1578929	CONSTRUCTION	MI	NO	C			0 %		No
(64) S & D MECHANICAL SERVICES 1563 TREANOR ST SAGINAW,MI48601 99-9999999	CONSTUCTION	MI	NO	S			0 %		No
(65) SE KALCHIK MECHANICAL 47510 AVANTE DR WIXOM,MI48393 38-3625861	CONSTRUCTION	MI	NO	S			0 %		No
(66) SEAWAY MECH CONTRACTORS 650 W JEFFERSON AVE BOX 476 TRENTON,MI48183 38-1557953	CONSTRUCTION	MI	NO	S			0 %		No
(67) SHAMBAUGH & SON LP PO BOX 1287 FORT WAYNE,IN468011287 99-9999999	CONSTRUCTION	IN	NO	S			0 %		No
(68) SONGER STEEL SVCS 2755A PARK AVENUE WASHINGTON,PA15301 25-1480393	CONSTRUCTION	PA	NO	S			0 %		No
(69) SUPERIOR FLUID SYSTEMS 7804 BEECH DALY RD0 TAYLOR,MI48180 20-5248621	CONSTRUCTION	MI	NO	S			0 %		No
(70) STEVENS ENGINEERS AND 7850 FREEWAY CIRCLE CLEVELAND,OH44130 99-9999999	CONSTRUCTION	OH	NO	S			0 %		No
(71) TEMPCO MECHANICAL CONST 24383 INDOPLEX CIRCLE FARMINGTON HILLS,MI48335 38-2172742	CONSTRUCTION	MI	NO	S			0 %		No
(72) THOMAS FRAZHO PLBG 11365 NORTH PEARSON SHELBY TWP,MI48315 38-3040980	CONSTRUCTION	MI	NO	S			0 %		No
(73) THOMPSON PLBG & HTG INC 170 PETERSBURG RD PETERSBURG,MI49270 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(74) UNIVERSAL PIPING INDUSTRIES LLC 769 CHICAGO RD TROY,MI48083 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(75) USA PLUMBING 15900 32 MILE RD RAY,MI48096 38-3387699	CONSTRUCTION	MI	NO	C			0 %		No
(76) WJ ONEIL CO 35457 INDUSTRIAL RD LIVONIA,MI48150 38-2489126	CONSTRUCTION	MI	NO	S			0 %		No
(77) WCI CONSTRUCTION INC 1283 S OLD US 23 BRIGHTON,MI48114 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No
(78) WATSON BROS SERVICE COMPANY 3433 ELECTRIC AVE PORT HURON,MI48060 38-3568239	CONSTRUCTION	MI	NO	S			0 %		No
(79) WEISS CONSTRUCTION CO 400 RENAISSANCE CENTER SUITE 2170 DETROIT,MI48243 38-3439816	CONSTRUCTION	MI	NO	S			0 %		No
(80) WESTERN MECHANICAL CONTR INC 22630 15 MILE RD CLINTON TWP,MI48035 38-2492950	CONSTRUCTION	MI	NO	S			0 %		No
(81) WILLIAM E WALTER 1917 HOWARD AVENUE FLINT,MI48503 99-9999999	CONSTRUCTION	MI	NO	S			0 %		No

Schedule R (Form 990) 2019

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) ......................

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) ............................

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

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

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

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

Yes

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)	(d) Method of determining amount involved
(1) VARIOUS	r	COL. BARGAINING AGREEMENT

Schedule R (Form 990) 2019

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) 2019

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) 2019

Additional Data

Software ID:	17005306
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PROVIDING HEALTH AND WELFARE BENEFITS
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 2019 (Part V, line 2a) ......	5	44
6	Total number of volunteers (estimate if necessary) .............	6	0
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 39 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	15,978,882	15,306,156
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	279,176	422,192
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	16,258,058	15,728,348
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).....	13,543,316	15,724,790
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
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)....	1,952,645	1,929,997
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	15,495,961	17,654,787
19	Revenue less expenses. Subtract line 18 from line 12.......	762,097	-1,926,439
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	21,376,068	19,982,109
21	Total liabilities (Part X, line 26).............	85,040	77,204
22	Net assets or fund balances. Subtract line 21 from line 20.....	21,291,028	19,904,905

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 15,724,790 including grants of $ ) (Revenue $ 15,306,156 )
	HOSPITAL, MEDICAL, DENTAL, LIFE, VISION, HEARING, RX, DISABILITY AND OTHER SUPPLEMENTAL BENEFITS PAID TO OR ON BEHALF OF MEMBERS OF PLUMBERS LOCAL NO 98 AND THEIR DEPENDANTS AND BENEFICIARIES

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 expenses15,724,790

(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) JOHN R GREEN...................................................................... CHARIMAN	0.00 .................		X	0	0	0
(2) JON DEROO...................................................................... TRUSTEE	0.00 .................	X		0	97,580	0
(3) CHRISTOPHER FREEMAN...................................................................... TRUSTEE	0.00 .................	X		0	0	0
(4) DAN NIXON...................................................................... SECRETARY	0.00 .................		X	0	103,790	0
(5) LARRY DELEHANT...................................................................... TRUSTEE	0.00 .................	X		0	98,130	0
(6) CARL EVANS...................................................................... TRUSTEE	0.00 .................	X		0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	299,500

(A) Name and business address	(B) Description of services	(C) Compensation





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

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:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	CONTRIBUTIONS	900099	15,304,979
b	LEIN SETTLEMENT	900099	1,177
c	STOP LOSS REIMBURSEMENT	900099
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		15,306,156

3 Investment income (including dividends, interest, and othersimilar amounts) ......			260,060			260,060
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		8,790,958	7a
b	Less: cost or other basis and sales expenses		8,628,826	7b
c	Gain or (loss)		162,132	7c
d	Net gain or (loss).........			162,132			162,132
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			15,728,348	15,306,156		422,192

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......	15,724,790	15,724,790
5	Compensation of current officers, directors, trustees, and key employees ...........
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........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	70,227		70,227
c	Accounting ...........	11,760		11,760
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	34,579		34,579
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	51,647		51,647
14	Information technology ......	1,800		1,800
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	22,321		22,321
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	7,341		7,341
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	BANK FEES	13,261		13,261
b	BENEFIT ADMINISTRATION	602,801		602,801
c	ADMINSTRATION FEES	115,434		115,434
d	CONSULTING FEES	57,975		57,975
e	All other expenses	940,851		940,851
25	Total functional expenses. Add lines 1 through 24e	17,654,787	15,724,790	1,929,997
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 ........			1,501,473	1	1,201,007
2	Savings and temporary cash investments .........			162,277	2	168,120
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			1,342,601	4	1,347,840
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			5,166	8	5,166
9	Prepaid expenses and deferred charges ......			235,293	9	279,811
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	45,609
b	Less: accumulated depreciation	10b	29,753	19,697	10c	15,856
11	Investments—publicly traded securities .			18,109,561	11	16,964,309
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 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			21,376,068	16	19,982,109

17	Accounts payable and accrued expenses .....	85,040	17	77,204
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			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..	85,040	26	77,204

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds	21,291,028	31	19,904,905
32	Total net assets or fund balances ...........	21,291,028	32	19,904,905
33	Total liabilities and net assets/fund balances ........	21,376,068	33	19,982,109