2015-11-05T08:48:51-06:00 2014-12-31 391531945 FREYBERG HINKLE ASHLAND POWERS & STOWELL 15420 W CAPITOL DR BROOKFIELD WI 530052621 990 2014-01-01 396146586 PLUMBERS LOCAL 75 EDUCATION FUND PLUM 4143591318 11175 W PARKLAND AVE MILWAUKEE WI 53224 STEVE BREITLOW CHAIRPERSON 4143591318 2015-10-20 1 JAMES M ASHLAND CPA P00241858 2627846210 2014 2016-03-07 17:11:31Z STEVE BREITLOW 11175 WEST PARKLAND AVE MILWAUKEE WI 532243135 2537930 0 X PLUMBERS75.COM X 1969 WI TRAINING & EDUCATIONAL PROGRAMS FOR PLUMBERS APPRENTICES, JOURNEYMEN & INSTRUCTORS 8 7 25 0 0 0 0 0 1193843 1284690 37264 156148 6265 7499 1237372 1448337 0 0 0 0 445326 538250 0 0 0 639476 672026 1084802 1210276 152570 238061 1218489 1316595 175998 191423 1042491 1125172 TO PROVIDE TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICES, EMPLOYEES, JOURNEYMEN, AND INSTRUCTORS IN THE PLUMBING TRADE AND RELATED OCCUPATION 0 0 318573 1284690 PROVIDE CLASSES FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND RELATED TRADES. ADVISE VOCATIONAL SCHOOL PROGRAM DIRECTORS REGARDING APPRENTICESHIP EDUCATION. 318573 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 25 1 0 0 0 0 0 0 X 8 7 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 0 1 1 0 X WES ZASTROW 4143591318 11175 W PARKLAND AVENUE MILWAUKEE WI 53224 WES ZASTROW DIRECTOR/TRUSTEE 45.00 X 98560 0 43047 SCOTT REDMAN TRUSTEE 1.00 X 0 0 0 THOMAS JAROSZ TRUSTEE 1.00 X 0 0 0 STEVE BREITLOW SECRETARY TREASURER/TRUSTE 1.00 X X 0 0 0 MICHAEL HOUSE TRUSTEE 1.00 X 0 0 0 MICHAEL SCHERER CHAIRPERSON/TRUSTEE 1.00 X X 0 0 0 RICK HEXT TRUSTEE 1.00 X 0 0 0 LAURI ROLLINGS TRUSTEE 1.00 X 0 0 0 98560 0 43047 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 1212844 1212844 TUITION 900099 39011 39011 SALES OF TEXTBOOKS 451211 19287 19287 GRANTS 900099 13548 13548 1284690 35928 35928 1209813 1089593 120220 120220 120220 MISCELLANEOUS 900099 7499 7499 7499 1448337 1284690 0 163647 X 141607 141607 259082 150003 109079 64624 46100 18524 45592 28792 16800 27345 11827 15518 495 495 13500 13500 3075 3075 3137 3137 1276 1276 19266 19266 96225 96225 20067 20067 10825 10825 APPRENTICESHIP WAGE REI 133556 133556 INTERNATIONAL TRAINING 133256 133256 TRAINING MATERIALS & SU 32853 32853 BIG STEP TRANSFERS 28910 28910 175585 48998 126587 1210276 318573 891703 0 439577 529118 6138 31615 85583 102787 11368 4764 6305 4001 682064 623424 57384 58640 611168 584831 966 839 1218489 1316595 175998 191423 175998 191423 X 796215 881543 224943 233555 21333 10074 1042491 1125172 1218489 1316595 238061 -155380 0 X X 0 1 X 1 0 X 22816 3617 10288 16614 13548 66883 1031047 1114174 1081987 1124588 1212844 5564640 1053863 1117791 1092275 1141202 1226392 5631523 0 0 0 5631523 10417 10847 11219 9905 35928 78316 10417 10847 11219 9905 35928 78316 1064280 1128638 1103494 1151107 1262320 5709839 0.98630 0.99000 0.01370 0.01000 X 30623 16512 14111 651441 606912 44529 58640 X 1292957 -155380 -155380 1448337 0 1448337 1210276 0 1210276 0 1210276 PART X, LINE 2: 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. THE FUND'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2011. 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 11 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 MED GAS LAB: PROGRAM SERVICE EXPENSES 27,318. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,318. SUBSTANCE ABUSE PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 26,716. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,716. COMPUTER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,274. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,274. PLUMBERS LABOR MANAGEMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,273. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,273. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 14,748. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,748. INSTRUCTOR TRAINING EXPENSES: PROGRAM SERVICE EXPENSES 14,630. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,630. TRAVEL & MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,597. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,597. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,378. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,378. ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,732. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,732. APPRENTICE CONTEST: PROGRAM SERVICE EXPENSES 4,989. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,989. MARKET RECOVERY REBATE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,069. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,069. LOCKBOX FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,698. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,698. TUITION EXPENSE: PROGRAM SERVICE EXPENSES 2,061. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,061. TRUSTEE EDUCATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,067. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,067. RECRUITING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 550. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 550. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 485. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 485. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, THE FUND'S FINANCIAL STATEMENTS, AND FOR THE SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.