APPRENTICE AND JOURNEYMEN EDUCATION AND TRAINING TRUST FUND U/A 130: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
APPRENTICE AND JOURNEYMEN EDUCATION AND TRAINING TRUST FUND U/A 130 (EIN 36-2491089)
Tax period
2017-06-01 to 2018-05-31
Filed
2019-04-03
IRS object ID
201930939349300618
Schema version
2017v2.2
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

FieldValueIRS element (for citing)
Return2019-04-03T09:38:19-07:00ReturnTs
Tax Period End2018-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN362152567PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Kaplan & CompanyBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 N Fairway Drive - Suite 172AddressLine1Txt
CityVernon HillsCityNm
State AbbreviationILStateAbbreviationCd
ZIP600611861ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN362491089EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Trust Fund for Apprentice and JourneymanBusinessNameLine1Txt
Business Name Line2Education and Training Local 130 UABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlTRUSBusinessNameControlTxt
Phone3124211028PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 West Washington BoulevardAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60607ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJames F CoynePersonNm
Person TitleTrusteePersonTitleTxt
Phone3124211010PhoneNum
Signature2019-04-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFrank C TlustyPreparerPersonNm
PTINP00631061PTIN
Phone8472720001PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJames F CoynePrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11340 West Washington BoulevardAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP606071936ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,605,604GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.jac130.orgWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1960FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionTo provide proper training for Apprentices and advanced training for Journeymen in the plumbing industry.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee45TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$2,200NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$545,196PYContributionsGrantsAmt
CY Contributions Grants$1,000CYContributionsGrantsAmt
PY Program Service Revenue$5,836,485PYProgramServiceRevenueAmt
CY Program Service Revenue$6,582,005CYProgramServiceRevenueAmt
PY Investment Income$38,880PYInvestmentIncomeAmt
CY Investment Income$26,651CYInvestmentIncomeAmt
PY Other Revenue$216,756PYOtherRevenueAmt
CY Other Revenue$29,193CYOtherRevenueAmt
PY Total Revenue$6,637,317PYTotalRevenueAmt
CY Total Revenue$6,638,849CYTotalRevenueAmt
PY Grants And Similar Paid$25,373PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$18,930CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,454,197PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,674,762CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,835,180PYOtherExpensesAmt
CY Other Expenses$3,709,585CYOtherExpensesAmt
PY Total Expenses$4,314,750PYTotalExpensesAmt
CY Total Expenses$6,403,277CYTotalExpensesAmt
PY Revenues Less Expenses$2,322,567PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$235,572CYRevenuesLessExpensesAmt
Total Assets BOY$27,074,099TotalAssetsBOYAmt
Total Assets EOY$30,872,350TotalAssetsEOYAmt
Total Liabilities BOY$10,391,608TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,800,695TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,682,491NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$17,071,655NetAssetsOrFundBalancesEOYAmt
MissionTo provide proper training for Apprentices and advanced training for Journeymen in the plumbing industry.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$5,636,466ExpenseAmt
Revenue$6,582,005RevenueAmt
DescThe organization achieved its objective by operating three training centers for plumbing apprentices and journeymen. The training center located in Chicago, Illinois was demolished and a state-of-the-art structure was constructed offering the newest in technology related green courses for plumbing, pipe and tube joining processes, appliances, fixtures, rain and gray water harvesting systems and solarsystems. The three training centers will additionally educate apprentice and journeymen plumbers in plan reading, installing and maintaining plumbing systems including underground water supplies, storm water, sewer installations and software studies for commercial and residential properties. There were approximately 615 apprentices in the training centers being trained for the plumbing industry. The training centers were also available to approximately 5,279 journeymen for refresher and update classes in the plumbing trade.Desc
Total Program Service Expenses$5,636,466TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee45EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsYes (true)ChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJames M MajerowiczPersonNm
Phone3124211028PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 West Washington BoulevardAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60607ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
James F Coyne
Trustee (Union)8.590.00Yes (X)$0$0$0
Patrick F McCarthy
Trustee (Union)2.720.00Yes (X)$0$0$0
Thomas E Gavin
Trustee (Union)6.530.00Yes (X)$0$0$0
Jones L Richmond
Trustee (Union)2.660.00Yes (X)$0$0$0
Charles A Seibert
Trustee (Union)0.410.00Yes (X)$0$0$0
Joseph W Strong
Trustee (Union)6.590.00Yes (X)$0$0$0
Peter C Olson
Trustee (Union)1.380.00Yes (X)$0$0$0
Craig W Thomas
Trustee(Emplyr)8.600.00Yes (X)$0$0$0
Matthew N Erickson
Trustee(Emplyr)0.980.00Yes (X)$0$0$0
Derek Biba
Trustee(Emplyr)2.190.00Yes (X)$0$0$0
Christopher J Buddy
Trustee(Emplyr)0.110.00Yes (X)$0$0$0
Brian Kennedy
Trustee(Emplyr)0.540.00Yes (X)$0$0$0
Rick Kuhn
Trustee(Emplyr)5.970.00Yes (X)$0$0$0
Edward J Pientka
Trustee(Emplyr)0.110.00Yes (X)$0$0$0
Timothy M Kane
Trustee(Emplyr)4.690.00Yes (X)$0$0$0
John W Baethke
Trustee(Emplyr)1.400.00Yes (X)$0$0$0
Scott Hoffman
Trustee(Emplyr)0.580.00Yes (X)$0$0$0
James M Majerowicz
Training Director40.000.00$163,186$0$169,905Yes (X)
Anthony Deklerk
Instruct in Charge41.600.00$122,019$0$71,017Yes (X)
Thomas Jennrich
Instruct in Charge43.550.00$121,274$0$71,628Yes (X)
Philip Roknich
Instructor42.880.00$117,249$0$58,781Yes (X)
Scott A Poole
Instructor41.940.00$116,920$0$73,929Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$640,648TotalReportableCompFromOrgAmt
Total Other Compensation$445,260TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K8IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Stadtler Technologies
10952 Tanglewood Trails DrYorkvilleIL60560Information Technlgy$144,171
Kaplan & Company
200 N Fairway Drive Ste 172Vernon HillsIL60061Accounting$107,824
Kelley Drye & Warren LLP
101 Park AvenueNew YorkNY10178Legal$101,826
WE ONeil Construction
1245 W Washington BlvdChicagoIL60607General Contractor$1,843,464
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,000AllOtherContributionsAmt
Total Contributions$1,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Books&training item sales611600$98,118$98,118
Employers' payments611600$6,411,437$6,411,437
Registration fees611600$34,655$34,655
Rents - Affiliated Org.531390$29,395$29,395
Tuition income611600$8,400$8,400
FieldValueIRS element (for citing)
Total Program Service Revenue$6,582,005TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,820TotalRevenueColumnAmt
Exclusion$22,820ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$10,820RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$4,836RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$5,984RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,984TotalRevenueColumnAmt
Exclusion$5,984ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$965,750SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$961,919SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,831SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,831TotalRevenueColumnAmt
Exclusion$3,831ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
Facilities use fees531390$11,500$11,500
Sale of JAC logo items900099$20$20
Scrap sales900099$11,689$11,689
FieldValueIRS element (for citing)
Other Revenue Total$23,209OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,638,849TotalRevenueColumnAmt
Related Or Exempt Func Income$6,454,492RelatedOrExemptFuncIncomeAmt
Exclusion$183,357ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt
Program Services$1,500ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$17,430TotalAmt
Program Services$17,430ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,678,091TotalAmt
Program Services$1,579,637ProgramServicesAmt
Management And General$98,454ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$417,087TotalAmt
Program Services$381,881ProgramServicesAmt
Management And General$35,206ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$452,702TotalAmt
Program Services$414,375ProgramServicesAmt
Management And General$38,327ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$126,882TotalAmt
Program Services$119,547ProgramServicesAmt
Management And General$7,335ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$103,667TotalAmt
Program Services$77,394ProgramServicesAmt
Management And General$26,273ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$71,175TotalAmt
Management And General$71,175ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$20,020TotalAmt
Management And General$20,020ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$215,032TotalAmt
Program Services$150,611ProgramServicesAmt
Management And General$64,421ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$89,376TotalAmt
Program Services$73,977ProgramServicesAmt
Management And General$15,399ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$156,307TotalAmt
Program Services$143,581ProgramServicesAmt
Management And General$12,726ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$165,272TotalAmt
Program Services$139,978ProgramServicesAmt
Management And General$25,294ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,235,324TotalAmt
Program Services$1,165,949ProgramServicesAmt
Management And General$69,375ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$49,112TotalAmt
Program Services$45,977ProgramServicesAmt
Management And General$3,135ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$53,536TotalAmt
Program Services$11,153ProgramServicesAmt
Management And General$42,383ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$878,670TotalAmt
Program Services$662,846ProgramServicesAmt
Management And General$215,824ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$58,115TotalAmt
Program Services$41,437ProgramServicesAmt
Management And General$16,678ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Training materials & expenses$534,144$534,144
Data processing expenses$35,005$35,005
Repairs and maintenance$12,976$12,816$160
Loss on disposals of equipment$8,498$5,976$2,522

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$23,356TotalAmt
Program Services$21,252ProgramServicesAmt
Management And General$2,104ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,403,277TotalAmt
Program Services$5,636,466ProgramServicesAmt
Management And General$766,811ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$699,615BOYAmt
EOY$1,391,970EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,163BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$549,360BOYAmt
EOY$718,699EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$10BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$22,733BOYAmt
EOY$20,888EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$51,988BOYAmt
EOY$117,342EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$26,058,643LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,885,732LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$21,891,264BOYAmt
EOY$24,172,911EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,515,951BOYAmt
EOY$1,314,681EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,182,473BOYAmt
EOY$3,060,731EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$150,542BOYAmt
EOY$50,085EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$25,043EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$27,074,099BOYAmt
EOY$30,872,350EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,683,298BOYAmt
EOY$270,308EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$490EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$5,708,310BOYAmt
EOY$13,529,897EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,391,608BOYAmt
EOY$13,800,695EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$16,682,491BOYAmt
EOY$17,071,655EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,682,491BOYAmt
EOY$17,071,655EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$27,074,099BOYAmt
EOY$30,872,350EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$235,572ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$153,592NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,644,643OtherCostOrOtherBasisAmt
Book Value$1,644,643BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$22,073,447OtherCostOrOtherBasisAmt
Depreciation$716,295DepreciationAmt
Book Value$21,357,152BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,884,729OtherCostOrOtherBasisAmt
Depreciation$882,369DepreciationAmt
Book Value$1,002,360BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$455,824OtherCostOrOtherBasisAmt
Depreciation$287,068DepreciationAmt
Book Value$168,756BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$24,172,911TotalBookValueLandBuildingsAmt
Total Book Value Securities$3,060,731TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,777,257TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$153,592NetUnrealizedGainsInvstAmt
Other Revenue$4,836OtherRevenueAmt
Revenue Not Reported$158,428RevenueNotReportedAmt
Revenue Subtotal$6,618,829RevenueSubtotalAmt
Investment Expenses Not Incld$20,020InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$20,020RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,638,849TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,388,093TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$4,836OtherExpensesIncludedAmt
Expenses Not Reported$4,836ExpensesNotReportedAmt
Expenses Subtotal$6,383,257ExpensesSubtotalAmt
Investment Expenses Not Incld2$20,020InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$20,020ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,403,277TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X : FIN48 FootnoteThe Fund applies the provisions of Financial Accounting Standards Board ASC 740, Income Taxes, which provides guidance for how uncertain tax positions should be recognized, measured, presented and disclosed in the financial statements. This guidance requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Fund's financial statements to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. Tax positions with respect to tax not deemed to meet the "more-likely-than-not" threshold would be recorded as a tax benefit or expense in the year. Management has concluded that there is no tax benefit or expense to be recorded for uncertain tax positions by the Fund for the year ended May 31, 2018 or any previous year.The tax returns of the Fund for the years ended May 31, 2015, 2016 and 2017 are subject to examination by the applicable tax authority, generally for three years after they were filed.
Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990Rental expenses subtracted from rents $4836
Part XII, Line 2d: Other expenses and losses per audited F/SRental expenses subtracted from rents $4836

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsfalseMaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Line 3 - Racially Nondiscriminatory Policy PublicizedAdvertisements in several newspapers of general circulation and the electronic versions of those newspapers as well as radio and television commercials.
Schedule E, Line 4 - Explanation of Records and Materials Not Maintained4b - The filing organization does not award any scholarships or other financial assistance.
Schedule E, Line 5 - Explanation of Organization Discrimination by Race

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd
Total501c3 Org0Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (6 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
Apprentice Contest Awards20$10,250
Apprentice Contest Awards20$2,265CostFlannel Lined Duck Jackets
Apprentice Contest Awards6$1,500CostPlaques
Apprentice Contest Awards2$3,390CostScroll Plaques
Apprentice Contest Award1$10CostEngraved Plate
Renewal of License1$15CostPlumbing Apprentice License

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Additional Supplemental InformationPart I, Line 1 -The organization keeps detailed accounting records for the payment of all "other assistance" payments to domestic individuals. The majority of "other assistance" payments consist of awards paid to Apprentices for competing in the organization's Third Year Apprentice Contests. Apprentices are invited to compete upon their individual evaluations. Apprentices may also decline to compete after receiving an invitation. The 1st place winner is awarded $3,000, the 2nd place winner is awarded $2,000, the 3rd place winner is awarded $1,000 and all other Apprentices competing are awarded $250. In addition to the cash awards, jackets are awarded to each competing Apprentice and a plaque is awarded to each of the 1st, 2nd and 3rd place Apprentice winners and their employers.The "other assistance" payments also include two Scroll Plaques awarded for the Apprentice of the Year for 2015 and 2016 who represented the Chicago Journeymen Plumbers' Local Union 130, UA, an engraved plate for the 2018 Illinois State Apprentice Contest winner and the renewal of the City of Chicago Plumbing Apprentice License for an Apprentice actively serving in the U.S. Military.
Grantmaker's Description of How Grants are UsedThe organization does not provide any grants.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd
Rebuttable Presumption ProcfalseRebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmountOther Compensation Filing OrgOtherCompensationFilingOrgAmt
Anthony Deklerk
Instruct in Charge$122,019$40,673$30,344$193,036
James M Majerowicz
Training Director$152,304$140,295$29,610$333,091$5,910$4,972
Philip Roknich
Instructor$117,249$27,834$30,947$176,030
Scott A Poole
Instructor$116,920$43,291$30,638$190,849
Thomas Jennrich
Instruct in Charge$121,274$40,431$31,197$192,902

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 4: Description of Significant Changes to Organizational DocumentsThe following significant changes were made to the organization's governing document on November 9, 2017:-The Trust and the Program will now be administered by 10 Trustees, 5 "Union Trustees" and 5 "Employer Trustees".-There will now be 2 "Union Alternate Trustees" and 2 "Employer Alternate Trustees".-Urgent matters pertaining to the administration of the Plan and Trust may be reviewed and voted on outside of a regular or special meeting by the Trustees by way of an email poll or a telephone conference after advanced notice is provided to the Trustees.-Any activity of the Joint Apprentice Committee may, by resolution, be delegated to a joint subcommittee which will consist of at least 2 Union Trustees and 2 Employer Trustees,or to the Apprentice Coordinator or another designated representative of the Joint Apprentice Committee. -Any legal action by an Apprentice, Employer or Journeyman (or their representatives) to enforce a right under the Trust must be commenced within one year of the date of completion of the administrative appeal process of the Trust Fund. The situs of the Trust is Cook County, Illinois.
Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of MeetingsThere were no meetings held by a committee with the authority to act on behalf of the organization's governing body during the year.
Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing AddressJames F. CoyneChicago Journeymen Plumbers' Local Union 130, U.A.1340 West Washington BoulevardChicago, IL 60607Patrick F. McCarthyChicago Journeymen Plumbers' Local Union 130, U.A.1340 West Washington BoulevardChicago, IL 60607Thomas E. GavinChicago Journeymen Plumbers' Local Union 130, U.A.1340 West Washington BoulevardChicago, IL 60607Jones L. RichmondChicago Journeymen Plumbers' Local Union 130, U.A.1340 West Washington BoulevardChicago, IL 60607Charles A. SeibertChicago Journeymen Plumbers' Local Union 130, U.A.1340 West Washington BoulevardChicago, IL 60607Joseph W. StrongChicago Journeymen Plumbers' Local Union 130, U.A.1340 West Washington BoulevardChicago, IL 60607Peter C. OlsonChicago Journeymen Plumbers' Local Union 130, U.A.1340 West Washington BoulevardChicago, IL 60607Craig W. ThomasWarren Thomas Plumbing, Inc.33 West 63rd StreetWestmont, IL 60559Matthew N. EricksonC.J. Erickson Plumbing4141 West 124th PlaceAlsip, IL 60803Derek BibaBackflow Testing Services, Inc.2587 Millennium Drive, Unit K2Elgin, IL 60124Christopher J. BuddyPaul L. Buddy Plumbing & Heating, Inc.195 West Ashland AvenueAurora, IL 60506Brian KennedyGehrett Plumbing, Inc.4743 South Knox AvenueChicago, IL 60632Rick KuhnRJ Kuhn Plumbing, Heating & Cooling, Inc.585 State Route 31Oswego, IL 60543Edward J. PientkaPientka Plumbing Contractors14521 Trailway DriveLake Forest, IL 60045Timothy M. KaneKuhn Plumbing 2330 West Nelson StreetChicago, IL 60618John W. BaethkeJohn Baethke & Son Plumbing3511 North Cicero AvenueChicago, IL 60641Scott HoffmanFettes Love & Sieben4325 North Lincoln AvenueChicago, IL 60618
Form 990, Part VI, Line 11b: Form 990 Review ProcessA copy of the organization's Form 990 (including required schedules) is provided to the Chairman and Co-Chairman of the governing body for their review prior to its filing with the IRS. The Form 990 (including required schedules) is filed with the IRS only after any questions are resolved and the Chairman and Co-Chairman approve the filing.
Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableNo documents available to the public.

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