PLUMBERS LOCAL 75 EDUCATION FUND: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- PLUMBERS LOCAL 75 EDUCATION FUND (EIN 39-6146586)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-10-08
- IRS object ID
- 202212819349300406
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-10-08T14:28:48-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 391531945 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIKICH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13400 BISHOPS LANE SUITE 300 | AddressLine1Txt |
| City | BROOKFIELD | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 396146586 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLUMBERS LOCAL 75 EDUCATION FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PLUM | BusinessNameControlTxt |
| Phone | 4143591318 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11175 W PARKLAND AVE | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53224 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE BREITLOW | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 4143591318 | PhoneNum |
| Signature | 2022-10-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STEVE | PersonFirstNm |
| Person Last | BREITLOW | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIDGETTE MUGGE | PreparerPersonNm |
| PTIN | P00671418 | PTIN |
| Phone | 2627549400 | PhoneNum |
| Preparation | 2022-10-07 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVE BREITLOW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11175 W PARKLAND AVE | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53224 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,433,031 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | PLUMBERS75.COM | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | TRAINING & EDUCATIONAL PROGRAMS FOR PLUMBERS APPRENTICES, JOURNEYMEN & INSTRUCTORS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 37 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $20,521 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,871 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,316,006 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,306,354 | CYProgramServiceRevenueAmt |
| PY Investment Income | $65,876 | PYInvestmentIncomeAmt |
| CY Investment Income | $92,751 | CYInvestmentIncomeAmt |
| PY Other Revenue | $395 | PYOtherRevenueAmt |
| CY Other Revenue | $15,055 | CYOtherRevenueAmt |
| PY Total Revenue | $2,402,798 | PYTotalRevenueAmt |
| CY Total Revenue | $2,433,031 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $908,560 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,157,442 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $834,324 | PYOtherExpensesAmt |
| CY Other Expenses | $850,978 | CYOtherExpensesAmt |
| PY Total Expenses | $1,742,884 | PYTotalExpensesAmt |
| CY Total Expenses | $2,008,420 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $659,914 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $424,611 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,391,135 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,024,538 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $228,549 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $335,032 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,162,586 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,689,506 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICES, EMPLOYEES, JOURNEYMEN, AND INSTRUCTORS IN THE PLUMBING TRADE AND RELATED OCCUPATION | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $774,622 | ExpenseAmt |
| Revenue | $2,319,714 | RevenueAmt |
| Desc | PROVIDE CLASSES FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND RELATED TRADES. ADVISE VOCATIONAL SCHOOL PROGRAM DIRECTORS REGARDING APPRENTICESHIP EDUCATION. | Desc |
| Total Program Service Expenses | $774,622 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 37 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TERRI NITKOWSKI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4143591318 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11175 W PARKLAND AVENUE | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53224 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| PATRICK CASEY | |||||||
| INSTRUCTOR | 40.00 | Yes (X) | $116,841 | $0 | $50,045 | ||
| PAUL HANUS | |||||||
| ASSISTANT TRAINING DIRECTOR | 40.00 | Yes (X) | $116,629 | $0 | $50,112 | ||
| CORY THOMPSON | |||||||
| TRAINING DIRECTOR | 40.00 | $119,867 | $0 | $46,462 | Yes (X) | ||
| JONATHAN KOWALSKI | |||||||
| CHAIRPERSON | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| STEVE BREITLOW | |||||||
| SECRETARY TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| VINCENT GALLO IV | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JESSE PERTZBORN | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MARK HERSEY | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN LYNCH | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| DON BRUNNER | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| SPENCER STATZ | |||||||
| TRUSTEE | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $353,337 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $146,619 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $18,871 | AllOtherContributionsAmt |
| Noncash Contributions | $6,871 | NoncashContributionsAmt |
| Total Contributions | $18,871 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $2,208,659 | $2,208,659 |
| TUITION | 900099 | $70,770 | $70,770 |
| SALES OF TEXTBOOKS | 451211 | $26,925 | $26,925 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,306,354 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,001 | TotalRevenueColumnAmt |
| Exclusion | $59,001 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,750 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,750 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,750 | TotalRevenueColumnAmt |
| Exclusion | $33,750 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| SETTLEMENT OF LOAN | 900099 | $13,360 | $13,360 | |
| MISCELLANEOUS | 900099 | $1,695 | $1,695 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,055 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,433,031 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,319,714 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $94,446 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,329 | TotalAmt |
| Program Services | $99,216 | ProgramServicesAmt |
| Management And General | $67,113 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $640,313 | TotalAmt |
| Program Services | $381,950 | ProgramServicesAmt |
| Management And General | $258,363 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,166 | TotalAmt |
| Program Services | $68,238 | ProgramServicesAmt |
| Management And General | $88,928 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,382 | TotalAmt |
| Program Services | $59,151 | ProgramServicesAmt |
| Management And General | $76,231 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,252 | TotalAmt |
| Program Services | $34,748 | ProgramServicesAmt |
| Management And General | $23,504 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,759 | TotalAmt |
| Program Services | $5,759 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,235 | TotalAmt |
| Management And General | $18,235 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,651 | TotalAmt |
| Management And General | $7,651 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,531 | TotalAmt |
| Management And General | $26,531 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,123 | TotalAmt |
| Management And General | $19,123 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,231 | TotalAmt |
| Management And General | $151,231 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,215 | TotalAmt |
| Management And General | $19,215 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,247 | TotalAmt |
| Management And General | $23,247 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,939 | TotalAmt |
| Management And General | $14,939 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| INTERNATIONAL TRAINING | $161,072 | $161,072 | |
| APPRENTICESHIP WAGE REI | $114,484 | $114,484 | |
| TRAINING MATERIALS & SU | $75,460 | $75,460 | |
| BIG STEP TRANSFERS | $53,296 | $53,296 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,735 | TotalAmt |
| Program Services | $50,100 | ProgramServicesAmt |
| Management And General | $110,635 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,008,420 | TotalAmt |
| Program Services | $774,622 | ProgramServicesAmt |
| Management And General | $1,233,798 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $739,699 | BOYAmt |
| EOY | $940,789 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,634 | BOYAmt |
| EOY | $36,765 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $162,064 | BOYAmt |
| EOY | $197,675 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,402 | BOYAmt |
| EOY | $21,364 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,681 | BOYAmt |
| EOY | $5,067 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $878,636 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $645,194 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,607 | BOYAmt |
| EOY | $233,442 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,385,484 | BOYAmt |
| EOY | $3,581,377 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,564 | BOYAmt |
| EOY | $8,059 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,391,135 | BOYAmt |
| EOY | $5,024,538 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,549 | BOYAmt |
| EOY | $335,032 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,549 | BOYAmt |
| EOY | $335,032 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,162,586 | BOYAmt |
| EOY | $4,689,506 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,162,586 | BOYAmt |
| EOY | $4,689,506 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,391,135 | BOYAmt |
| EOY | $5,024,538 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $424,611 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $102,309 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,057 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,355 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,441 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,521 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,871 | CurrentTaxYearAmt |
| Total | $98,245 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,792,602 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,057,493 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,451,623 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,316,006 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,319,714 | CurrentTaxYearAmt |
| Total | $10,937,438 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,838,659 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,064,848 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,457,064 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,336,527 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,338,585 | CurrentTaxYearAmt |
| Total | $11,035,683 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $11,035,683 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,976 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35,248 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,333 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,636 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $59,001 | CurrentTaxYearAmt |
| Total | $225,194 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13,976 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35,248 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,333 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,636 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $59,001 | CurrentTaxYearAmt |
| Total | $225,194 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $15,543 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $395 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,695 | CurrentTaxYearAmt |
| Total | $17,633 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,852,635 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,100,096 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,524,940 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,401,558 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,399,281 | CurrentTaxYearAmt |
| Total | $11,278,510 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97850 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98180 | PublicSupportPY509Pct |
| Investment Income CY | 0.02000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01670 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | SECURITY LITIGATION PROCEEDS - 2019 AMOUNT: $ 15,209. 2020 AMOUNT: $ 328. 2021 AMOUNT: $ 0. MISCELLANEOUS - 2019 AMOUNT: $ 334. 2020 AMOUNT: $ 67. 2021 AMOUNT: $ 1,695. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,281 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,568 | DepreciationAmt |
| Book Value | $3,713 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $856,355 | OtherCostOrOtherBasisAmt |
| Depreciation | $626,626 | DepreciationAmt |
| Book Value | $229,729 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $233,442 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,535,340 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $102,309 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $102,309 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,433,031 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,433,031 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,008,420 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,008,420 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,008,420 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | UNDER A DETERMINATION LETTER DATED DECEMBER 14, 1984, THE INTERNAL REVENUE SERVICE ("IRS") RULED THAT THE FUND QUALIFIES AS A TAX-EXEMPT, PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 501(C)(3) OF THE IRC AND IS THEREFORE NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. U.S. GAAP REQUIRES FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PATRICK CASEY | ||||||||||||||
| INSTRUCTOR | $116,841 | $0 | $0 | $0 | $0 | $0 | $27,893 | $0 | $22,152 | $0 | $166,886 | $0 | $0 | $0 |
| PAUL HANUS | ||||||||||||||
| ASSISTANT TRAINING DIRECTOR | $116,629 | $0 | $0 | $0 | $0 | $0 | $27,960 | $0 | $22,152 | $0 | $166,741 | $0 | $0 | $0 |
| CORY THOMPSON | ||||||||||||||
| TRAINING DIRECTOR | $119,867 | $0 | $0 | $0 | $0 | $0 | $26,397 | $0 | $20,065 | $0 | $166,329 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE FUND'S MEMBERSHIP IS COMPRISED OF CONTRACTORS, JOURNEYMEN, APPRENTICES, EMPLOYEES AND INSTRUCTORS IN THE PLUMBING TRADE AND RELATED OCCUPATIONS |
| FORM 990, PART VI, SECTION A, LINE 7A | THE PMC APPOINTS EMPLOYER REPRESENTATIVES, THE PLUMBERS LOCAL 75 APPOINTS LABOR REPRESENTATIVES |
| FORM 990, PART VI, SECTION A, LINE 8B | THE FUND HAS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PROVIDED TO THE FUND'S TRAINING DIRECTOR AND BOOKKEEPER. THEY REVIEW AND APPROVE IT, THEN PRESENT THE FORM 990 TO THE BOARD OF TRUSTEES FOR REVIEW AND FILING APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE FUND ADOPTED A CONFLICT OF INTEREST POLICY IN SEPTEMBER 2012 WHICH REQUIRES OFFICERS AND TRUSTEES TO DISCLOSE ANY CONFLICT OF INTEREST. THE BOARD OF TRUSTEES WILL MONITOR COMPLIANCE WITH THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE TRAINING DIRECTOR'S COMPENSATION IS BASED ON 45 HOUR WORK WEEKS AND IS SET AT PAY LEVEL COMPARABLE TO MEMBERS OF THE PLUMBERS TRADE, ASSISTANT DIRECTOR'S COMPENSATION IS BASED ON 40 HOUR WORK WEEKS AND IS ALSO BASED ON COMPARABLE PAY FOR PLUMBERS UNION MEMBERS |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ON FILE AT THE FUND'S OFFICE AND ARE AVAILABLE UPON REQUEST. |
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