PLUMBERS LOCAL 75 EDUCATION FUND: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- PLUMBERS LOCAL 75 EDUCATION FUND (EIN 39-6146586)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-10-05
- IRS object ID
- 201732789349301323
- Schema version
- 2016v3.0
- 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 | 2017-10-05T16:06:25-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | 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 | FREYBERG HINKLE ASHLAND POWERS & STOWELL | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15420 W CAPITOL DR | AddressLine1Txt |
| City | BROOKFIELD | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 530052621 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | 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 | 2017-09-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES M ASHLAND CPA | PreparerPersonNm |
| PTIN | P00241858 | PTIN |
| Phone | 2627846210 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 70.61.53.194 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-09-14 | IPDt |
| IP Tm | 08:18:10 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 2A3F482710C69FCCEFE18B634FA3E25425E25BFA | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 92F1AADB76BC4E06440089A238B6709AAD9B5542 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | 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 WEST PARKLAND AVE | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532243135 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,818,255 | 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 | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 30 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,589,120 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,802,285 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,655 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,356 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,588 | PYOtherRevenueAmt |
| CY Other Revenue | $4,614 | CYOtherRevenueAmt |
| PY Total Revenue | $1,602,363 | PYTotalRevenueAmt |
| CY Total Revenue | $1,818,255 | 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 | $714,879 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $815,014 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $698,150 | PYOtherExpensesAmt |
| CY Other Expenses | $747,785 | CYOtherExpensesAmt |
| PY Total Expenses | $1,413,029 | PYTotalExpensesAmt |
| CY Total Expenses | $1,562,799 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $189,334 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $255,456 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,509,485 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,934,528 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $205,009 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $349,786 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,304,476 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,584,742 | 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 | $348,540 | ExpenseAmt |
| Revenue | $1,802,285 | 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 | $348,540 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 30 | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | WES ZASTROW | 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 (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| WES ZASTROW | ||||||
| DIRECTOR/TRUSTEE | 45.00 | Yes (X) | $104,831 | $0 | $46,319 | |
| SCOTT REDMAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS JAROSZ | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE BREITLOW | ||||||
| SECRETARY TREASURER/TRUSTE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| VINCENT GALLO IV | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL SCHERER | ||||||
| CHAIRPERSON/TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LAURI ROLLINGS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JESSE PERTZBORN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $104,831 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $46,319 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $1,712,165 | $1,712,165 |
| TUITION | 900099 | $54,308 | $54,308 |
| SALES OF TEXTBOOKS | 451211 | $29,614 | $29,614 |
| GRANTS | 900099 | $6,198 | $6,198 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,802,285 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,356 | TotalRevenueColumnAmt |
| Exclusion | $11,356 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,614 | TotalRevenueColumnAmt |
| Exclusion | $4,614 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,614 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,818,255 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,802,285 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $15,970 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,150 | TotalAmt |
| Management And General | $151,150 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $436,065 | TotalAmt |
| Program Services | $181,017 | ProgramServicesAmt |
| Management And General | $255,048 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,937 | TotalAmt |
| Program Services | $40,378 | ProgramServicesAmt |
| Management And General | $72,559 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,227 | TotalAmt |
| Program Services | $18,890 | ProgramServicesAmt |
| Management And General | $54,337 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,635 | TotalAmt |
| Program Services | $13,667 | ProgramServicesAmt |
| Management And General | $27,968 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $423 | TotalAmt |
| Management And General | $423 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,250 | TotalAmt |
| Management And General | $14,250 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,558 | TotalAmt |
| Management And General | $1,558 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,735 | TotalAmt |
| Management And General | $1,735 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $687 | TotalAmt |
| Management And General | $687 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,268 | TotalAmt |
| Management And General | $27,268 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,900 | TotalAmt |
| Management And General | $96,900 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,762 | TotalAmt |
| Management And General | $48,762 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,434 | TotalAmt |
| Management And General | $12,434 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| INTERNATIONAL TRAINING | $150,246 | $150,246 | |
| APPRENTICESHIP WAGE REI | $127,848 | $127,848 | |
| TRAINING MATERIALS & SU | $43,008 | $43,008 | |
| BIG STEP TRANSFERS | $42,657 | $42,657 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,009 | TotalAmt |
| Program Services | $51,580 | ProgramServicesAmt |
| Management And General | $128,429 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,562,799 | TotalAmt |
| Program Services | $348,540 | ProgramServicesAmt |
| Management And General | $1,214,259 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,756 | BOYAmt |
| EOY | $954,796 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,402 | BOYAmt |
| EOY | $27,153 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,703 | BOYAmt |
| EOY | $142,484 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,655 | BOYAmt |
| EOY | $9,714 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,928 | BOYAmt |
| EOY | $10,712 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $877,479 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $709,010 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,750 | BOYAmt |
| EOY | $168,469 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $473,558 | BOYAmt |
| EOY | $620,021 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $733 | BOYAmt |
| EOY | $1,179 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,509,485 | BOYAmt |
| EOY | $1,934,528 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,009 | BOYAmt |
| EOY | $349,786 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,009 | BOYAmt |
| EOY | $349,786 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,120,276 | BOYAmt |
| EOY | $1,265,843 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,820 | BOYAmt |
| EOY | $315,851 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,380 | BOYAmt |
| EOY | $3,048 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,304,476 | BOYAmt |
| EOY | $1,584,742 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,509,485 | BOYAmt |
| EOY | $1,934,528 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $255,456 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $24,810 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $10,288 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,614 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,548 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $142,509 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,198 | CurrentTaxYearAmt |
| Total | $189,157 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,081,987 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,124,588 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,212,844 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,383,803 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,712,165 | CurrentTaxYearAmt |
| Total | $6,515,387 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,092,275 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,141,202 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,226,392 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,526,312 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,718,363 | CurrentTaxYearAmt |
| Total | $6,704,544 | 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 | $6,704,544 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,219 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,905 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,928 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,655 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,356 | CurrentTaxYearAmt |
| Total | $77,063 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,219 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,905 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,928 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,655 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,356 | CurrentTaxYearAmt |
| Total | $77,063 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,103,494 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,151,107 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,262,320 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,534,967 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,729,719 | CurrentTaxYearAmt |
| Total | $6,781,607 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98860 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98760 | PublicSupportPY509Pct |
| Investment Income CY | 0.01140 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01240 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,623 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,482 | DepreciationAmt |
| Book Value | $11,141 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $846,856 | OtherCostOrOtherBasisAmt |
| Depreciation | $689,528 | DepreciationAmt |
| Book Value | $157,328 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $168,469 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,843,065 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $24,810 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $24,810 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,818,255 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,818,255 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,562,799 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,562,799 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,562,799 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE MANAGEMENT OF THE FUND 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WES ZASTROW | PersonNm |
| Title | DIRECTOR/TRUSTEE | TitleTxt |
| Base Compensation Filing Org | $104,831 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $46,319 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $151,150 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 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. |
| FORM 990, PART IX, LINE 24E | SUBSTANCE ABUSE PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 30,109. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,109. COMPUTER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 24,970. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,970. CONSTRUCTION LABOR MANAGMENET: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,385. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,385. MED GAS LAB: PROGRAM SERVICE EXPENSES 21,134. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,134. ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,195. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,195. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,593. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,593. INSTRUCTOR TRAINING EXPENSES: PROGRAM SERVICE EXPENSES 14,738. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,738. TUITION EXPENSE: PROGRAM SERVICE EXPENSES 10,522. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,522. TRAVEL & MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,101. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,101. APPRENTICE CONTEST: PROGRAM SERVICE EXPENSES 5,186. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,186. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,000. TRUSTEE EDUCATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,671. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,671. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 895. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 895. RECRUITING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 510. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 510. |
| FORM 990, PART XII, LINE 2C | THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITIES OF THE AUDIT. THE FUND'S FINANCIAL STATEMENTS, AND FOR THE SELECTION OF AN INDEPENEDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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