PLUMBERS LOCAL 75 EDUCATION FUND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PLUMBERS LOCAL 75 EDUCATION FUND (EIN 39-6146586)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-11
IRS object ID
202543159349302529
Schema version
2024v5.2
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)
Return2025-11-11T10:23:21-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN391531945PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SIKICH LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line117335 GOLF PARKWAY SUITE 500AddressLine1Txt
CityBROOKFIELDCityNm
State AbbreviationWIStateAbbreviationCd
ZIP53045ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN396146586EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PLUMBERS LOCAL 75 EDUCATION FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPLUMBusinessNameControlTxt
Phone4143591318PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111175 W PARKLAND AVEAddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53224ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVE KOZINSKIPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone4143591318PhoneNum
Signature2025-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRIDGETTE MUGGEPreparerPersonNm
PTINP00671418PTIN
Phone2627549400PhoneNum
Preparation2025-11-10PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVE KOZINSKIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111175 W PARKLAND AVEAddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53224ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,032,394GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressPLUMBERS75.COMWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Formation1969FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionTRAINING & EDUCATIONAL PROGRAMS FOR PLUMBERS APPRENTICES, JOURNEYMEN & INSTRUCTORSActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee44TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$73,276PYContributionsGrantsAmt
CY Contributions Grants$68,765CYContributionsGrantsAmt
PY Program Service Revenue$3,939,246PYProgramServiceRevenueAmt
CY Program Service Revenue$3,856,091CYProgramServiceRevenueAmt
PY Investment Income$68,089PYInvestmentIncomeAmt
CY Investment Income$103,974CYInvestmentIncomeAmt
PY Other Revenue$3,457PYOtherRevenueAmt
CY Other Revenue$3,564CYOtherRevenueAmt
PY Total Revenue$4,084,068PYTotalRevenueAmt
CY Total Revenue$4,032,394CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,978,517PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,431,630CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,584,020PYOtherExpensesAmt
CY Other Expenses$1,834,575CYOtherExpensesAmt
PY Total Expenses$3,562,537PYTotalExpensesAmt
CY Total Expenses$4,266,205CYTotalExpensesAmt
PY Revenues Less Expenses$521,531PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$233,811CYRevenuesLessExpensesAmt
Total Assets BOY$6,877,965TotalAssetsBOYAmt
Total Assets EOY$7,891,275TotalAssetsEOYAmt
Total Liabilities BOY$1,390,319TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,565,506TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,487,646NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,325,769NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICES, EMPLOYEES, JOURNEYMEN, AND INSTRUCTORS IN THE PLUMBING TRADE AND RELATED OCCUPATIONMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,428,570ExpenseAmt
Revenue$3,856,091RevenueAmt
DescPROVIDE CLASSES FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND RELATED TRADES. ADVISE VOCATIONAL SCHOOL PROGRAM DIRECTORS REGARDING APPRENTICESHIP EDUCATION.Desc
Total Program Service Expenses$2,428,570TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee44EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TERRI NITKOWSKIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4143591318PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111175 W PARKLAND AVENUEAddressLine1Txt
CityMILWAUKEECityNm
State AbbreviationWIStateAbbreviationCd
ZIP53224ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
CORY THOMPSON
TRAINING DIRECTOR40.00Yes (X)$147,089$0$58,426
JONATHAN KOWALSKI
CHAIRPERSON1.00Yes (X)$0$0$0Yes (X)
STEVE BREITLOW
SECRETARY TREASURER1.00Yes (X)$0$0$0Yes (X)
VINCENT GALLO IV
TRUSTEE1.00Yes (X)$0$0$0
MARK HERSEY
TRUSTEE1.00Yes (X)$0$0$0
DON BRUNNER
TRUSTEE1.00Yes (X)$0$0$0
SPENCER STATZ
TRUSTEE1.00Yes (X)$0$0$0
PAUL MAGYAR
TRUSTEE1.00Yes (X)$0$0$0
DEMETERIUS THOMPSON
TRUSTEE1.00Yes (X)$150,021$0$59,105
CHRISTINA BREITLOW
TRUSTEE1.00Yes (X)$10,684$0$3,754
CHRIS ZION
TRUSTEE (THRU 5/21/24)1.00Yes (X)$0$0$0
DON BURKARD
TRUSTEE1.00Yes (X)$0$0$0
PAUL HANUS
ASSISTANT TRAINING DIRECTO40.00$152,853$0$59,332Yes (X)
ROBERT LANPHEAR
TRAINING INSTRUCTOR40.00$156,509$0$60,504Yes (X)
RYAN BOGGS
TRAINING INSTRUCTOR40.00$150,107$0$59,389Yes (X)
PETER ASHBECK
TRAINING INSTRUCTOR40.00$151,155$0$59,233Yes (X)
ANTONIO RAMOS
INSTRUCTOR40.00$151,843$0$58,960Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,070,261TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$418,703TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K7IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$68,765AllOtherContributionsAmt
Noncash Contributions$66,735NoncashContributionsAmt
Total Contributions$68,765TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$3,678,180$3,678,180
TUITION900099$121,083$121,083
SALES OF TEXTBOOKS459210$56,828$56,828
FieldValueIRS element (for citing)
Total Program Service Revenue$3,856,091TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$103,974TotalRevenueColumnAmt
Exclusion$103,974ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$3,564TotalRevenueColumnAmt
Exclusion$3,564ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,564OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,032,394TotalRevenueColumnAmt
Related Or Exempt Func Income$3,856,091RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$107,538ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$429,025TotalAmt
Program Services$381,584ProgramServicesAmt
Management And General$47,441ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,338,195TotalAmt
Program Services$1,190,220ProgramServicesAmt
Management And General$147,975ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$303,122TotalAmt
Program Services$297,909ProgramServicesAmt
Management And General$5,213ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$234,040TotalAmt
Program Services$229,825ProgramServicesAmt
Management And General$4,215ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$127,248TotalAmt
Program Services$112,864ProgramServicesAmt
Management And General$14,384ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$10,466TotalAmt
Program Services$10,466ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$23,510TotalAmt
Management And General$23,510ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$11,180TotalAmt
Program Services$1,613ProgramServicesAmt
Management And General$9,567ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$67,887TotalAmt
Management And General$67,887ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$31,904TotalAmt
Management And General$31,904ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$763,879TotalAmt
Management And General$763,879ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$56,415TotalAmt
Management And General$56,415ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$163,954TotalAmt
Management And General$163,954ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,650TotalAmt
Management And General$21,650ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
INTERNATIONAL TRAINING$187,213$187,213
TRAINING MATERIALS & SU$168,522$168,522
APPRENTICESHIP WAGE REI$135,952$135,952
BIG STEP TRANSFERS$69,925$69,925

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$122,118TotalAmt
Program Services$35,567ProgramServicesAmt
Management And General$86,551ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,266,205TotalAmt
Program Services$2,428,570ProgramServicesAmt
Management And General$1,837,635ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,639,214BOYAmt
EOY$1,320,005EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$296,475BOYAmt
EOY$49,897EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$431,411BOYAmt
EOY$391,353EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$16,618BOYAmt
EOY$24,711EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,056BOYAmt
EOY$6,771EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,328,306LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,025,534LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,224,305BOYAmt
EOY$1,302,772EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,217,516BOYAmt
EOY$2,642,990EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,046,370BOYAmt
EOY$2,152,776EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,877,965BOYAmt
EOY$7,891,275EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$314,849BOYAmt
EOY$250,436EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,075,470BOYAmt
EOY$2,315,070EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,390,319BOYAmt
EOY$2,565,506EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,487,646BOYAmt
EOY$5,325,769EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,487,646BOYAmt
EOY$5,325,769EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,877,965BOYAmt
EOY$7,891,275EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$233,811ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$71,934NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,521CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,871CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$431,110CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$73,276CurrentTaxYearMinus1YearAmt
Current Tax Year$68,765CurrentTaxYearAmt
Total$612,543TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,316,006CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,319,714CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,050,013CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,939,246CurrentTaxYearMinus1YearAmt
Current Tax Year$3,856,091CurrentTaxYearAmt
Total$15,481,070TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,336,527CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,338,585CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,481,123CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,012,522CurrentTaxYearMinus1YearAmt
Current Tax Year$3,924,856CurrentTaxYearAmt
Total$16,093,613TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$16,093,613PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$64,636CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$59,001CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$30,979CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$68,089CurrentTaxYearMinus1YearAmt
Current Tax Year$103,974CurrentTaxYearAmt
Total$326,679TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$64,636CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$59,001CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$30,979CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$68,089CurrentTaxYearMinus1YearAmt
Current Tax Year$103,974CurrentTaxYearAmt
Total$326,679TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$395CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,695CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,032CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,457CurrentTaxYearMinus1YearAmt
Current Tax Year$3,564CurrentTaxYearAmt
Total$10,143TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,401,558CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,399,281CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,513,134CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,084,068CurrentTaxYearMinus1YearAmt
Current Tax Year$4,032,394CurrentTaxYearAmt
Total$16,430,435TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97950PublicSupportCY509Pct
Public Support PY5090.98010PublicSupportPY509Pct
Investment Income CY0.01990InvestmentIncomeCYPct
Investment Income PY0.01840InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationSECURITY LITIGATION PROCEEDS - 2020 AMOUNT: $ 328. MISCELLANEOUS - 2020 AMOUNT: $ 67. 2021 AMOUNT: $ 1,695. 2022 AMOUNT: $ 1,032. 2023 AMOUNT: $ 3,457. 2024 AMOUNT: $ 3,564.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$367,871OtherCostOrOtherBasisAmt
Depreciation$78,549DepreciationAmt
Book Value$289,322BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,871,451OtherCostOrOtherBasisAmt
Depreciation$935,416DepreciationAmt
Book Value$936,035BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$88,984OtherCostOrOtherBasisAmt
Depreciation$11,569DepreciationAmt
Book Value$77,415BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,302,772TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescNET OPERATING ROU ASSETDesc
Book Value$2,152,776BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,152,776TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITIESDesc
Amt$2,315,070Amt
FieldValueIRS element (for citing)
Total Liability$2,315,070TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,104,328TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$71,934NetUnrealizedGainsInvstAmt
Revenue Not Reported$71,934RevenueNotReportedAmt
Revenue Subtotal$4,032,394RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,032,394TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,266,205TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,266,205ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,266,205TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationUNDER 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

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROBERT LANPHEAR
TRAINING INSTRUCTOR$156,509$0$0$0$0$0$35,564$0$24,940$0$217,013$0$0$0
PAUL HANUS
ASSISTANT TRAINING DIRECTO$152,853$0$0$0$0$0$34,392$0$24,940$0$212,185$0$0$0
ANTONIO RAMOS
INSTRUCTOR$151,843$0$0$0$0$0$34,020$0$24,940$0$210,803$0$0$0
PETER ASHBECK
TRAINING INSTRUCTOR$151,155$0$0$0$0$0$34,293$0$24,940$0$210,388$0$0$0
RYAN BOGGS
TRAINING INSTRUCTOR$150,107$0$0$0$0$0$34,449$0$24,940$0$209,496$0$0$0
DEMETERIUS THOMPSON
TRUSTEE$150,021$0$0$0$0$0$34,165$0$24,940$0$209,126$0$0$0
CORY THOMPSON
TRAINING DIRECTOR$147,089$0$0$0$0$0$33,271$0$25,155$0$205,515$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTINA BREITLOWBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionFAMILY MEMBER OF TRUSTEERelationshipDescriptionTxt
Transaction$14,438TransactionAmt
TransactionEMPLOYMENTTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Noncash Contributions Rpt F990$5,811NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)TOOLS274$60,049FMV
Yes (X)GIFT CARDS14$503FMV
Yes (X)SPORTS TICKETS3$372FMV
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2STEVE BREITLOW AND CHRISTINA BREITLOW HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6THE 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 7ATHE PMC APPOINTS EMPLOYER REPRESENTATIVES, THE PLUMBERS LOCAL 75 APPOINTS LABOR REPRESENTATIVES
FORM 990, PART VI, SECTION A, LINE 8BTHE FUND HAS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTHE 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 15THE 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 19THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ON FILE AT THE FUND'S OFFICE AND ARE AVAILABLE UPON REQUEST.

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