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

WEST VIRGINIA PIPE TRADES HEALTH AND WELFARE FUND

Employer identification number

55-6030152

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 ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..

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 (A) VANGUARD SHORT TERM-BOND INDEX	583,294	F
(B) VANGUARD BOND MARKET	580,557	F
(C) BAIRD CORE PLUS BOND FUND	581,274	F
(D) BAIRD SHORT TERM BOND FUND	584,389	F
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	2,329,514

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	11,450,990
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	-44,609
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	-44,609
3	Subtract line 2e from line 1..................			3	11,495,599
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	79,320
b	Other (Describe in Part XIII.) ...........	4b	1,179,768
c	Add lines 4a and 4b....................			4c	1,259,088
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	12,754,687

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	14,823,888
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	14,823,888
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	79,320
b	Other (Describe in Part XIII.) ............	4b	1,179,768
c	Add lines 4a and 4b.....................			4c	1,259,088
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	16,082,976

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
Pt XI, Line 4b	RECIPROCAL CONTRIBUTIONS PAID - $1,179,768
Pt XII, Line 4b	RECIPROCAL CONTRIBUTIONS PAID - $1,179,768

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

WEST VIRGINIA PIPE TRADES HEALTH AND WELFARE FUND

Employer identification number

55-6030152

Return Reference	Explanation
Pt VI, Line 11b	ALL TRUSTEES ARE PROVIDED A COPY OF THE COMPLETED FORM BEFORE IT IS FILED
Pt VI, Line 12c	AREAS OF POSSIBLE CONFLICT REVIEWED BY TRUSTEES AS NEEDED
Pt VI, Line 15a	NO COMPENSATION
Pt VI, Line 15b	NO COMPENSATION
Pt VI, Line 19	AVAILABLE UPON REQUEST
Other	SCHED R, PART II & IV- LIST OF CONTRIBUTING EMPLOYERS FOR SCHEDULE R PART II & IV THAT DID NOT PROVIDE REQUESTED INFORMATION IS ATTACHED AT THE BACK OF FORM 990.

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

WEST VIRGINIA PIPE TRADES HEALTH AND WELFARE FUND

Employer identification number

55-6030152

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)CHARLESTON JAC 3601 JAMES AVE CHARLESTON,WV25387 55-0586529	TRAINING FOR LABOR OF PLUMBING PIPE	WV
(2)PLUMBERS&STEAMFITTERS LU#83 177-29TH STREET WHEELING,WV26003 55-0255745	LABOR UNION	WV
(3)PLUMBERS&PIPEFITTERS LU#625 3601 JAMES AVE CHARLESTON,WV25387 55-0278224	LABOR ORGANIZATION	WV
(4)PLUMBERS&STEAMFITTERS LU#565 593 CEDAR GROVE ROAD PARKERSBURG,WV26104 55-0171657	LOCAL UNION	WV
(5)PARKERSBURG PLUMBERS JAC 593 CEDAR GROVE ROAD PARKERSBURG,WV26104 55-0394834	APPRENTICESHIP SCHOOL	WV
(6)WHEELING JAC 177 - 29TH STREET WHEELING,WV26003 55-0439740	TRAINING FUND	WV
(7)PLUMBERS LOCAL 521 HEALTH FUND 3150 ROUTE 60 ONA,WV25545 55-6035214	PIPEFITTERS	WV
(8)PLUMBERS LOCAL 248 HEALTH FUND 333 WEST VINE STSTE500 LEXINGTON,KY40507 61-6038481	TRUST FUND	KY
(9)PLUMBERS LOCAL 168 HEALTH FUND 5 HOT METAL STREET STE 200 PITTSBURGH,PA15203 23-7169770	FUND	OH
(10)PLUMBERS LOCAL 449 HEALTH FUND 5 HOT METAL STREET STE 200 PITTSBURGH,PA15203 25-6032450	FUND	PA
(11)PLUMBERS LOCAL 322 HEALTH FUND 534 S RT 73 WINSLOW,NJ08095 21-0699966	HEALTH FUND	NJ
(12)PLUMBERS&PIPEFITTERS LOCAL 354 6500 BROOKTREE RD PITTSBURGH,PA15220 23-7335250	COMBINED FUND	PA
(13)PLUMBERS LOCAL 150 PO BOX 1449 GOODLETTSVILLE,TN37070 23-7040784	FUND	TN
(14)PLUMBERS LOCAL 94 HEALTH FUND 33 FITCH BLVD YOUNGSTOWN,OH44515 34-6594978	HEALTH FUND	OH
(15)PLUMBERS LOCAL 495 HEALTH&WELFARE 60 BLVD OF THE ALLIES PITTSBURGH,PA15222 23-7169770	HEALTH & WELFARE FUND	PA
(16)PIPEFITTERS LU 537 H&W FUND 35 TRAVIS ST UNIT ONE ALLSTON,MA02134 04-2164074	H&W FUND	MA
(17)NWO PLUMBERS&PIPEFITTERS BENEFITS 7570 CAPLE BLVD STE B NORTHWOOD,OH43619 34-4443218	BENEFIT PLAN	OH
(18)NWO PLUMBERS&PIPEFITTERS BENEFITS 7570 CAPLE BLVD STE B NORTHWOOD,OH43619 34-6502487	BENEFIT PLAN	OH
(19)PIPEFITTERS LU524 H&W FUND 711 COREY ST RM 3 SCRANTON,PA18505 23-7424474	PLUMBERS/PIPEFITTERS UNION HALL	PA
(20)PLUMBERS PIPEFITTERS LU 520 H&W FUND PO BOX 6480 HARRISBURG,PA17112 23-6280075	BENEFITS FOR UNION MEMBERS	PA
(21)LIMA PLUMBERS PIPEFITTERS 776 PO BOX 1330 HOLLAND,OH43528 34-4442536	ADMIN H&W BENEFITS TO UNION TRADES	OH
(22)STEAMFITTERS LU 420 WELFARE PLAN 14420 TOWNSEND RD STE B PHILADELPHIA,PA19154 23-2715454	BENEFITS	PA
(23)HEATING PIPING & REFRIG MEDICAL FUND 602 9411 PHILADELPHIA RD STE S BALTIMORE,MD21237 53-0207840	BENEFITS	MD
(24)LOCAL 13&EMPLOYERS GROUP INSURANCE FUND 1850 MT READ BLVD ROCHESTER,NY14615 16-0766976	H&W ERISA FUND	NY
(25)LOCAL 342-NORTHERN CALIF PIPE TRADES 935 DETROIT AVESTE 242A CONCORD,CA945182501 94-3183274	HEALTH & WELFARE TRUST FUND	CA
(26)PLUMBERS&STEAMFITTERS LOCAL 486 MEDICAL FUND 911 RIDGEBROOK ROAD SPARKS GLENCOE,MD211529451 52-1059733	UNION MEDICAL BENEFITS	MD
(27)NENYDCPWF-LOCAL 773 WELFARE FUND PO BOX 312 GLENS FALLS,NY12801 14-1418020	UNION HEALTH BENEFITS	NY
(28)OHIO STATE P&P WELFARE FUND 60 BLVD OF THE ALLIES5TH FL PITTSBURGH,PA15222 23-7169770	H&W FUND-UNION RETIREE BENEFITS	OH
(29)P&P LOCAL 392 WELFARE FUND 1228 CENTRAL PKWY RM 100 CINCINNATI,OH452022200 31-0561070	UNION BENEFITS	OH
(30)PIPEFITTERS LOCAL 120 H & W 6305 HALLE DRIVE CLEVELAND,OH44125 34-0747441	HEALTH & WELFARE BENEFITS	OH
(31)PLUMBERS LOCAL 798 HEALTH FUND PO BOX 470950 TULSA,OK741470950 73-0742835	HEALTH & WELFARE BENEFITS	OK
(32)PLUMBERS LOCAL 803 HEALTH FUND 8657 BAYPINE RDBLDG 5 STE 200 JACKSONVILLE,FL322568364 59-6152618	UNION BENEFITS MEDICAL&RX	FL
(33)JACKSONVILLE 234 PLUMBERS&PIPEFITTERS H&W PO BOX 1449 GOODLETTSVILLE,TN370708364 59-0810108	HEALTH & WELFARE BENEFITS	TN
(34)PLUMBERS&PIPEFITTERS LOCAL 396 H&W 33 FITCH BLVD YOUNGSTOWN,OH44515 34-6545105	WELFARE FUND	OH
(35)PLUMBERS&PIPEFITTERS LOCAL 172 4172 RALPH JONES CT SOUTH BEND,IN46628 35-0561029	LABOR UNION TRAINING,MANPOWER	IN

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	(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) AE PELLEY PLUMBING&HEATING 176 17TH STREET WHEELING,WV26003 55-0666873	CONTRACTOR PLUMBING HVAC	WV	NA	S
(2) ALPHA MECHANICAL SERVICE INC 7200 DISTRIBUTION DR LOUISVILLE,KY40258 51-0456396	MECHANICAL SERVICE CONTR	KY	NA	S
(3) AVALOTIS CORP 400 JONES STREET PO BOX 6 VERONA,PA15147 25-1187540	PAINTING CONTRACTOR	PA	NA	S
(4) BELL MECHANICAL 103 MCKINNEY AVE DUNBAR,WV25064 55-0673074	MECHANICAL CONTRACTING	WV	NA	C
(5) BUCKEYE MECHANICAL CONTRACTING INC 2325 TWP RD 370 TORONTO,OH43964 34-1881458	PIPEFITTING	OH	NA	S
(6) CARRIER CORP UTC BUILDING 1 FINANCIAL PLAZA HARTFORD,CT06101 06-0991716	RESEARCH DEVE MFG&SALES HVAC	DE	NA	C
(7) CARVER'S ELEC PLUMBG&HEAT INC 214 BROUGHTON AVE MARIETTA,OH45750 31-0642925	PLUMBING CONTRACTOR	OH	NA	C
(8) CATTRELL COMPANIES INC 906 FRANKLIN ST PO BOX 367 TORONTO,OH43964 34-0823176	CONSTRUCTION PLUMBING,HVAC	OH	NA	C
(9) CHAPMAN CORPORATION 331 SOUTH MAIN STREET WASHINGTON,PA15301 25-1116939	CONSTRUCTION	PA	NA	C
(10) CIMCO INC PO BOX 480 CULLODEN,WV25510 55-0749511	HVAC PLUMBING CONTRACTOR	WV	NA	S
(11) DAVIS PICKERING & COMPANY 155 ENTERPRISE DR MARIETTA,OH45750 55-0695600	ELECTRICAL GENERAL CONTRAC	OH	NA	C
(12) DOUGHERTY COMPANY INC PO BOX 1828 CHARLESTON,WV25327 32-0007333	MECHANICAL CONTRACTING	WV	NA	C
(13) DSO MECHANICAL LLC 515 THIRD AVE S CHARLESTON,WV25303 46-1525016	MECHANICAL CONTRACTORS	WV	NA	C
(14) ELCO MECHANICAL CONTRACTORS PO BOX 349 CHARLESTON,WV25322 55-0534807	PLUMBING HVAC	WV	NA	C
(15) ENERFAB INC 4955 SPRING GROVE AVE CINCINNATI,OH45232 31-0217488	CONSTRUCTION MANAGEMENT	OH	NA	S
(16) ENGEL WELDING INC 617 AUSTIN DR PO 307 ST ALBANS,WV25177 55-0590824	MECHANICAL CONTRACTOR	WV	NA	C
(17) GRAE COM CONSTRUCTION PO BOX 1778 STEUBENVILLE,OH43952 34-1539132	GENERAL CONSTRUCTION	OH	NA	C
(18) H E NEUMANN COMPANY PO BOX 6208 WHEELING,WV26003 55-0243140	MECHANICAL SERVICE CONTR	WV	NA	C
(19) HARRIS BROTHERS ROOFING 1533 HANSFORD STREEET CHARLESTON,WV25311 55-0365966	ROOFING SHEET METAL	WV	NA	C
(20) JACOBS INDUSTRIAL SERVICES INC 4949 ESSEN LANE BATON ROUGE,LA70809 72-0403456	CONSTRUCTION MAINTENANCE	CA	NA	C
(21) KUCERA PLUMBING HTG COOLING 4150CENTRAL AVE SHADYSIDE,OH43947 30-0401948	HVAC PLUMBING	OH	NA	C
(22) MCCARL'S INC 1413 9TH AVE BEAVER FALLS,PA15010 25-0955049	INDUSTRIAL CONSTRUCTION	PA	NA	C
(23) MILLCO MECH PO BOX 499 ELKVIEW,WV25071 46-2640685	WELDING	WV	NA	S
(24) MINNOTTE CONTRACTING CORP ONE MINNOTTE SQUARE PITTSBURGH,PA15220 25-1098899	MECHANICAL CONTRACTOR	PA	NA	S
(25) NITRO ELECTRIC COMPANY INC 4300 FIRST AVE NITRO,WV25143 20-8844160	ELECT, MECHAN HVAC CONTRACTOR	WV	NA	C
(26) PIONEER PIPE INC 2021 HANNA ROAD MARIETTA,OH45750 31-1024904	CONTRACTING	OH	NA	S
(27) RIGNEY BUILDING SERVICES LLC 1069 E HIGHLAND DRIVE HURRICANE,WV25526 55-0782949	HVAC SERVICE	WV	NA	S
(28) ROBINSON&SON PLUMBING HEATING INC PO BOX 449 SCOTT DEPOT,WV25560 55-0643976	PLUMBING	WV	NA	C
(29) SAUER GROUP INC 30 - 51ST STREET PITTSBURGH,PA15201 26-2081388	MECHANICAL CONTRACTING	OH	NA	S
(30) SIMAKAS COMPANY INC 630 RT 228 MARS,PA16046 25-1555120	INDUSTRIAL CONTRACTING	PA	NA	S
(31) SPECIALTY PIPING CORP 1230 S MEADVILLE RD DAVISVILLE,WV26142 55-0609344	PIPING CONTRACTOR	WV	NA	C
(32) SSSI INC SONGER SERVICES 2755A PARK AVE WASHINGTON,PA15301 25-1480393	INDUSTRIAL CONSTRUCTION	PA	NA	S
(33) STUART-MCMUNN COMPANY 137 N SIXTH STREET CLARKSBURG,WV26301 55-0326362	MECHANICAL CONTRACTOR	WV	NA	S
(34) TPE Industries Inc 3252 Route 31 Acme,PA15610 47-2456799	Union Electrical Contractor	PA	NA	S
(35) UNITED CONSTRUCTION CO INC PO BOX 4859 PARKERSBURG,WV26104 55-0676159	CONSTRUCTION	WV	NA	C
(36) WG TOMKO INC 2559 STATE ROUTE 88 FINLEYVILLE,PA15332 25-1210576	MECHANICAL CONTRACTOR	PA	NA	S
(37) WV HEATING&PLUMBING CO 1339 SMITH STREET CHARLESTON,WV25301 55-0307180	MECHANICAL CONTRACTOR	WV	NA	C
(38) DANSER INC PO BOX 4098 PARKERSBURG,WV26104 55-0524329	SHEET METAL FAB/MFG	WV	NA	C
(39) DEBRA-KUEMPEL INC 3976 SOUTHERN AVE CINCINNATI,OH45227 31-1615931	MECHANICAL CONTRACTOR	OH	NA	C
(40) MET PLUMBING 1957 STATE ROUTE 250 ADENA,OH43901 82-3958769	PLUMBING	OH	NA	C
(41) NBW INC 4556 INDUSTRIAL PKWY CLEVELAND,OH44135 34-0921652	MECHANICAL CONTRACTOR	OH	NA	C
(42) TP ELECTRIC INC 3252 ROUTE 31 ACME,PA15610 25-1780622	ELECTRIC CONTRACTING	PA	NA	S
(43) WALSH INDUSTRIAL PIPING PO BOX 11400 LEXINGTON,KY40475 26-2720019	INDUSTRIAL PIPING	KY	NA	S
(44) VEC INC 977 TIBBETTS WICK RD GIRARD,OH44420 34-0964844	ELECTRICAL CONSTRUCTION	OH	NA	S
(45) NAES POWER CONTRACTORS 167 ANDERSON ROAD CRANBERRY TOWNSHIP,PA16066 30-0408890	MAINT., CONSTRU. FABRICATION	WA	NA	C
(46) SOUTHERN CALIF PIPE TRADES 501 SHATTO PLACE 5TH FL LOS ANGELES,CA90020 95-4557526	ADMIN EMPLOYEE BENEFITS	CA	NA	C
(47) HRANEC SHEET METAL INC 763 ROUTE 21 UNIONTOWN,PA15401 25-1758526	MECHANICAL CONSTRUCTION	PA	NA	S
(48) PHILLIP S JOHNSON CO INC PO BOX 1196 BARBOURSVILLE,WV25504 52-2389866	PLUMBING	WV	NA	C

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

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) 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
SCH R, PART II & IV	RELATED ORGANIZATIONS ARE CONTRIBUTING EMPLOYERS

Schedule R (Form 990) 2019

Additional Data

Software ID:	17005306
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PROVIDING MEMBERS OF PARTICIPATING LOCALS WITH HOSPITALIZATION AND DISABILITY 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	0
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) .........	8,870,436	12,193,254
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	450,489	235,868
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		325,565
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	9,320,925	12,754,687
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).....	13,715,068	14,132,419
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)....	918,936	1,950,557
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	14,634,004	16,082,976
19	Revenue less expenses. Subtract line 18 from line 12.......	-5,313,079	-3,328,289
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	10,697,652	7,407,934
21	Total liabilities (Part X, line 26).............	45,744	128,924
22	Net assets or fund balances. Subtract line 21 from line 20.....	10,651,908	7,279,010

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	PROVIDING MEMBERS OF PARTICIPATING LOCALS WITH HOSPITALIZATION AND DISABILITY BENEFITS.

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) DONALD WAGENHEIM...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(2) STEVE ELLIS...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(3) L MICHAEL ROMINE...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(4) MICHAEL RHODES...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(5) GARY YARNELL...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(6) EDWARD M D'AQUILA JR...................................................................... 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)...........

(A) Name and business address	(B) Description of services	(C) Compensation
HEALTH PLAN UPPER OH VALLEY 52160 National Road E St Clairsville,OH43950	Administrative fee	280,893
FRANK M VACCARO 1517 WOODRUFF STREET PITTSBURGH,PA15220	Administrative fee	269,079



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 2

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	EMPLOYER CONTRIBUTIONS	900099	11,637,346
b	PARTICIPANT CONTRIBUTIONS	900099	555,908
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		12,193,254

3 Investment income (including dividends, interest, and othersimilar amounts) ......			182,554			182,554
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		19,456,415	7a
b	Less: cost or other basis and sales expenses		19,403,101	7b
c	Gain or (loss)		53,314	7c
d	Net gain or (loss).........			53,314			53,314
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	PRESCRIPTION DRUG REBATES		900099	283,392	283,392
b	STOP LOSS CLAIM		900099	42,173	42,173
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			325,565
12	Total revenue. See instructions.....			12,754,687	12,518,819		235,868

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 .......	14,132,419
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 .........	20,176
c	Accounting ...........	34,775
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	79,320
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	561,350
12	Advertising and promotion ....
13	Office expenses .......	9,036
14	Information technology ......
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 ....	2,611
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	17,430
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	RECIPROCAL PAYMENT	1,179,768
b	EXCISE TAX	2,369
c	ACA REINSURANCE FEE	43,722
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	16,082,976
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 ........		481,226	1	497,811
2	Savings and temporary cash investments .........		790,932	2	153,735
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............		875,659	4	1,198,611
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 ............			8
9	Prepaid expenses and deferred charges ......		294,693	9	257,215
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .		7,335,943	11	2,971,048
12	Investments—other securities. See Part IV, line 11 .....		919,199	12	2,329,514
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)...		10,697,652	16	7,407,934

17	Accounts payable and accrued expenses .....	45,744	17	128,924
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..	45,744	26	128,924

	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 .....	10,651,908	29	7,279,010
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	10,651,908	32	7,279,010
33	Total liabilities and net assets/fund balances ........	10,697,652	33	7,407,934