2014-10-14T08:26:12-05:00 2013-12-31 391531945 FREYBERG HINKLE ASHLAND POWERS & STOWELL 15420 W CAPITOL DR BROOKFIELD WI 530052621 990 2013-01-01 396146586 PLUMBERS LOCAL 75 EDUCATION FUND PLUM 4143591318 11175 W PARKLAND AVE MILWAUKEE WI 53224 MICHAEL SCHERER CHAIRPERSON 4143591318 2014-10-08 1 JAMES M ASHLAND CPA P00241858 2627846210 2013 2015-11-30 17:44:51Z MICHAEL SCHERER 11175 WEST PARKLAND AVE MILWAUKEE WI 532243135 1375390 0 X PLUMBERSLOCAL75.COM X 1969 WI TRAINING & EDUCATIONAL PROGRAMS FOR PLUMBERS APPRENTICES, JOURNEYMEN & INSTRUCTORS 8 0 23 0 0 0 0 0 1135994 1193843 16810 37264 56643 6265 1209447 1237372 0 0 0 0 570330 445326 0 0 0 623182 639476 1193512 1084802 15935 152570 1116221 1218489 289915 175998 826306 1042491 TO PROVIDE TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICES, EMPLOYEES, JOURNEYMEN, AND INSTRUCTORS IN THE PLUMBING TRADE AND RELATED OCCUPATION 0 0 305356 1193843 PROVIDE CLASSES FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND RELATED TRADES. ADVISE VOCATIONAL SCHOOL PROGRAM DIRECTORS REGARDING APPRENTICESHIP EDUCATION. 305356 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 1 0 1 0 0 23 1 0 0 0 0 0 0 X 8 0 0 0 0 0 1 1 1 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 95846 0 41230 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 95846 0 41230 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 1124588 1124588 TUITION 900099 33341 33341 SALES OF TEXTBOOKS 451211 19300 19300 GRANTS 900099 16614 16614 1193843 9905 9905 165377 138018 27359 27359 27359 MISCELLANEOUS 900099 6265 6265 6265 1237372 1193843 0 43529 X 137076 137076 199227 137320 61907 48957 48957 37529 37529 22537 10890 11647 438 438 13075 13075 1417 1417 1311 1311 2823 2823 20353 20353 96130 96130 24335 24335 10711 10711 APPRENTICESHIP WAGE REI 124035 124035 INTERNATIONAL TRAINING 123735 123735 TRAINING MATERIALS & SU 34254 34254 BIG STEP TRANSFERS 26296 26296 160563 36406 124157 1084802 305356 779446 0 426014 439577 10721 6138 86015 85583 3375 11368 6152 6305 660741 603357 73908 57384 611168 505705 4331 966 1116221 1218489 289915 175998 289915 175998 X 460948 796215 342390 224943 22968 21333 826306 1042491 1116221 1218489 152570 63615 0 X X 0 1 X 1 0 X 36861 22816 3617 10288 16614 90196 1153288 1031047 1114174 1081987 1124588 5505084 1190149 1053863 1117791 1092275 1141202 5595280 0 0 0 5595280 14343 10417 10847 11219 9905 56731 14343 10417 10847 11219 9905 56731 1204492 1064280 1128638 1103494 1151107 5652011 0.99000 0.98830 0.01000 0.01170 X 30623 15026 15597 630118 588331 41787 57384 X 1300987 63615 63615 1237372 0 1237372 1084802 0 1084802 0 1084802 PART X, LINE 2: U.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. 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 7B DECISIONS 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 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 SUBSTANCE 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 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. 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 INTERNATIONAL TRAINING FUND B 123735 PLUMBERS LABOR MANAGEMENT B 17531 PLUMBERS LOCAL 75 J 75460