BETA

PLUMBERS LOCAL 75 EDUCATION FUND: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
PLUMBERS LOCAL 75 EDUCATION FUND (EIN 39-6146586)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-10-14
IRS object ID
201422879349300147
Schema version
2013v3.0
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

FieldValueIRS element (for citing)
Return2014-10-14T08:26:12-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN391531945PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FREYBERG HINKLE ASHLAND POWERS & STOWELLBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line115420 W CAPITOL DRAddressLine1
CityBROOKFIELDCity
StateWIState
ZIP Code530052621ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN396146586EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PLUMBERS LOCAL 75 EDUCATION FUNDBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlPLUMBusinessNameControlTxt
Phone4143591318PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111175 W PARKLAND AVEAddressLine1
CityMILWAUKEECity
StateWIState
ZIP Code53224ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL SCHERERPersonNm
Person TitleCHAIRPERSONPersonTitleTxt
Phone4143591318PhoneNum
Signature2014-10-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES M ASHLAND CPAPreparerPersonNm
PTINP00241858PTIN
Phone2627846210PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL SCHERERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111175 WEST PARKLAND AVEAddressLine1
CityMILWAUKEECity
StateWIState
ZIP Code532243135ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,375,390GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressPLUMBERSLOCAL75.COMWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Formation1969FormationYr
Legal Domicile StateWILegalDomicileStateCd
Activity Or MissionTRAINING & EDUCATIONAL PROGRAMS FOR PLUMBERS APPRENTICES, JOURNEYMEN & INSTRUCTORSActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee23TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,135,994PYProgramServiceRevenueAmt
CY Program Service Revenue$1,193,843CYProgramServiceRevenueAmt
PY Investment Income$16,810PYInvestmentIncomeAmt
CY Investment Income$37,264CYInvestmentIncomeAmt
PY Other Revenue$56,643PYOtherRevenueAmt
CY Other Revenue$6,265CYOtherRevenueAmt
PY Total Revenue$1,209,447PYTotalRevenueAmt
CY Total Revenue$1,237,372CYTotalRevenueAmt
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$570,330PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$445,326CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$623,182PYOtherExpensesAmt
CY Other Expenses$639,476CYOtherExpensesAmt
PY Total Expenses$1,193,512PYTotalExpensesAmt
CY Total Expenses$1,084,802CYTotalExpensesAmt
PY Revenues Less Expenses$15,935PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$152,570CYRevenuesLessExpensesAmt
Total Assets BOY$1,116,221TotalAssetsBOYAmt
Total Assets EOY$1,218,489TotalAssetsEOYAmt
Total Liabilities BOY$289,915TotalLiabilitiesBOYAmt
Total Liabilities EOY$175,998TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$826,306NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,042,491NetAssetsOrFundBalancesEOYAmt
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$305,356ExpenseAmt
Revenue$1,193,843RevenueAmt
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$305,356TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
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 Required0ScheduleJRequiredInd
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 Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee23EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
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 ApprovaYes (1)DecisionsSubjectToApprovaInd
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 Line1WES ZASTROWBusinessNameLine1
FieldValueIRS element (for citing)
Phone4143591318PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111175 W PARKLAND AVENUEAddressLine1
CityMILWAUKEECity
StateWIState
ZIP Code53224ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
WES ZASTROW
DIRECTOR/TRUSTEE45.00Yes (X)$95,846$0$41,230
SCOTT REDMAN
TRUSTEE1.00Yes (X)$0$0$0
THOMAS JAROSZ
TRUSTEE1.00Yes (X)$0$0$0
STEVE BREITLOW
SECRETARY TREASURER/TRUSTE1.00Yes (X)$0$0$0Yes (X)
MICHAEL HOUSE
TRUSTEE1.00Yes (X)$0$0$0
MICHAEL SCHERER
CHAIRPERSON/TRUSTEE1.00Yes (X)$0$0$0Yes (X)
RICK HEXT
TRUSTEE1.00Yes (X)$0$0$0
LAURI ROLLINGS
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$95,846TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$41,230TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$1,124,588$1,124,588
TUITION900099$33,341$33,341
SALES OF TEXTBOOKS451211$19,300$19,300
GRANTS900099$16,614$16,614
FieldValueIRS element (for citing)
Total Program Service Revenue$1,193,843TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,905TotalRevenueColumnAmt
Exclusion$9,905ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$165,377SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$138,018SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$27,359SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,359TotalRevenueColumnAmt
Exclusion$27,359ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$6,265TotalRevenueColumnAmt
Exclusion$6,265ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,265OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,237,372TotalRevenueColumnAmt
Related Or Exempt Func Income$1,193,843RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$43,529ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$137,076TotalAmt
Management And General$137,076ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$199,227TotalAmt
Program Services$137,320ProgramServicesAmt
Management And General$61,907ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$48,957TotalAmt
Program Services$48,957ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$37,529TotalAmt
Program Services$37,529ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$22,537TotalAmt
Program Services$10,890ProgramServicesAmt
Management And General$11,647ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$438TotalAmt
Management And General$438ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,075TotalAmt
Management And General$13,075ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,417TotalAmt
Management And General$1,417ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,311TotalAmt
Management And General$1,311ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,823TotalAmt
Management And General$2,823ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$20,353TotalAmt
Management And General$20,353ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$96,130TotalAmt
Management And General$96,130ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$24,335TotalAmt
Management And General$24,335ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,711TotalAmt
Management And General$10,711ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
APPRENTICESHIP WAGE REI$124,035$124,035
INTERNATIONAL TRAINING$123,735$123,735
TRAINING MATERIALS & SU$34,254$34,254
BIG STEP TRANSFERS$26,296$26,296

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$160,563TotalAmt
Program Services$36,406ProgramServicesAmt
Management And General$124,157ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,084,802TotalAmt
Program Services$305,356ProgramServicesAmt
Management And General$779,446ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$426,014BOYAmt
EOY$439,577EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,721BOYAmt
EOY$6,138EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$86,015BOYAmt
EOY$85,583EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$3,375BOYAmt
EOY$11,368EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,152BOYAmt
EOY$6,305EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$660,741LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$603,357LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$73,908BOYAmt
EOY$57,384EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$611,168EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$505,705BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,331BOYAmt
EOY$966EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,116,221BOYAmt
EOY$1,218,489EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$289,915BOYAmt
EOY$175,998EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$289,915BOYAmt
EOY$175,998EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$460,948BOYAmt
EOY$796,215EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$342,390BOYAmt
EOY$224,943EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$22,968BOYAmt
EOY$21,333EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$826,306BOYAmt
EOY$1,042,491EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,116,221BOYAmt
EOY$1,218,489EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$152,570ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$63,615NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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$36,861CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$22,816CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,617CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,288CurrentTaxYearMinus1YearAmt
Current Tax Year$16,614CurrentTaxYearAmt
Total$90,196TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,153,288CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,031,047CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,114,174CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,081,987CurrentTaxYearMinus1YearAmt
Current Tax Year$1,124,588CurrentTaxYearAmt
Total$5,505,084TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,190,149CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,053,863CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,117,791CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,092,275CurrentTaxYearMinus1YearAmt
Current Tax Year$1,141,202CurrentTaxYearAmt
Total$5,595,280TotalAmt

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$5,595,280PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,343CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,417CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,847CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,219CurrentTaxYearMinus1YearAmt
Current Tax Year$9,905CurrentTaxYearAmt
Total$56,731TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$14,343CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,417CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,847CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$11,219CurrentTaxYearMinus1YearAmt
Current Tax Year$9,905CurrentTaxYearAmt
Total$56,731TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,204,492CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,064,280CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,128,638CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,103,494CurrentTaxYearMinus1YearAmt
Current Tax Year$1,151,107CurrentTaxYearAmt
Total$5,652,011TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99000PublicSupportCY509Pct
Public Support PY5090.98830PublicSupportPY509Pct
Investment Income CY0.01000InvestmentIncomeCYPct
Investment Income PY0.01170InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$30,623OtherCostOrOtherBasisAmt
Depreciation$15,026DepreciationAmt
Book Value$15,597BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$630,118OtherCostOrOtherBasisAmt
Depreciation$588,331DepreciationAmt
Book Value$41,787BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$57,384TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,300,987TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$63,615NetUnrealizedGainsInvstAmt
Revenue Not Reported$63,615RevenueNotReportedAmt
Revenue Subtotal$1,237,372RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,237,372TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,084,802TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,084,802ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,084,802TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationU.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE MANAGEMENT OF THE FUND TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND TO 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. FUND MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS AND HAS BEEN NOTIFIED BY THE U.S. DEPARTMENT OF LABOR THAT THEY WILL BE AUDITING THE TAX YEARS 2008 THROUGH 2010. FUND MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR CLOSED YEARS FOR WHICH THE STATUTE OF LIMITATIONS HAS EXPIRED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 7BDECISIONS FOR THE FUND ARE MADE BY THE BOARD OF TRUSTEES CONSISTING OF LABOR AND EMPLOYER REPRESENTATIVES, EACH HAVING EQUAL VOTING POWER
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 11THE 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.
FORM 990, PART IX, LINE 24ESUBSTANCE ABUSE PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 24,807. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,807. MED GAS LAB: PROGRAM SERVICE EXPENSES 24,418. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,418. COMPUTER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 21,562. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,562. PLUMBERS LABOR MANAGEMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,531. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,531. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 14,746. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,746. ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,353. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,353. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,213. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,213. TRAVEL & MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 9,588. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,588. MARKET RECOVERY REBATE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,017. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,017. INSTRUCTOR TRAINING EXPENSES: PROGRAM SERVICE EXPENSES 7,432. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,432. APPRENTICE CONTEST: PROGRAM SERVICE EXPENSES 2,329. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,329. TUITION EXPENSE: PROGRAM SERVICE EXPENSES 2,227. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,227. TRUSTEE EDUCATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,995. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,995. LOCKBOX FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,722. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,722. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 873. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 873. RECRUITING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 750.
FORM 990, PART XII, LINE 2CTHE 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.

Schedule R IRS990ScheduleR

FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
INTERNATIONAL TRAINING FUND
B$123,735
PLUMBERS LABOR MANAGEMENT
B$17,531
PLUMBERS LOCAL 75
J$75,460

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