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        <Explanation>BENEFITS PAYABLE @ 7/31/2013 -1,009 BENEFITS PAYABLE @ 7/31/2012 -12,560 CHANGE IN RESERVE FOR FUTURE BENEFITS -58,000 CHANGE IN RESERVE FOR POSTRETIREMENT BENEFITS 872,437</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc5">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>P&amp;S LOCAL 42 EDUCATIONAL TR FUND</BusinessNameLine1>
          <BusinessNameLine2>P&amp;S LOCAL 42 EDUCATIONAL TR FUND</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>187 WOODLAWN AVENUE</AddressLine1>
          <AddressLine2>187 WOODLAWN AVENUE</AddressLine2>
          <City>NORWALK</City>
          <State>OH</State>
          <ZIPCode>44857</ZIPCode>
        </AddressUS>
        <EIN>346727212</EIN>
        <PrimaryActivities>TRAINING</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501C</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>P&amp;S LOCAL 42 UNION</BusinessNameLine1>
          <BusinessNameLine2>P&amp;S LOCAL 42 UNION</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>187 WOODLAWN AVENUE</AddressLine1>
          <AddressLine2>187 WOODLAWN AVENUE</AddressLine2>
          <City>NORWALK</City>
          <State>OH</State>
          <ZIPCode>44857</ZIPCode>
        </AddressUS>
        <EIN>341137071</EIN>
        <PrimaryActivities>UNION</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501C</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>P&amp;S LOCAL 42 PENSION</BusinessNameLine1>
          <BusinessNameLine2>P&amp;S LOCAL 42 PENSION</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>187 WOODLAWN AVENUE</AddressLine1>
          <AddressLine2>187 WOODLAWN AVENUE</AddressLine2>
          <City>NORWALK</City>
          <State>OH</State>
          <ZIPCode>44857</ZIPCode>
        </AddressUS>
        <EIN>237404110</EIN>
        <PrimaryActivities>BENEFITS</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501C</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>P&amp;S LOCAL 42 RETIREMENT FUND</BusinessNameLine1>
          <BusinessNameLine2>P&amp;S LOCAL 42 RETIREMENT FUND</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>187 WOODLAWN AVENUE</AddressLine1>
          <AddressLine2>187 WOODLAWN AVENUE</AddressLine2>
          <City>NORWALK</City>
          <State>OH</State>
          <ZIPCode>44857</ZIPCode>
        </AddressUS>
        <PrimaryActivities>BENEFITS</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501C</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>LOCAL 42 BUILDING CORP</BusinessNameLine1>
          <BusinessNameLine2>LOCAL 42 BUILDING CORP</BusinessNameLine2>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>187 WOODLAWN AVENUE</AddressLine1>
          <AddressLine2>187 WOODLAWN AVENUE</AddressLine2>
          <City>NORWALK</City>
          <State>OH</State>
          <ZIPCode>44857</ZIPCode>
        </AddressUS>
        <EIN>311499235</EIN>
        <PrimaryActivities>RENT</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501C</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>true</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>LOCAL 42 BUILDING CORP</BusinessNameLine1>
          <BusinessNameLine2>LOCAL 42 BUILDING CORP</BusinessNameLine2>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>5940</AmountInvolved>
        <MethodOfAmtDetermination>LEASE</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>