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PLUMBERS LOCAL 75 EDUCATION FUND: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
PLUMBERS LOCAL 75 EDUCATION FUND (EIN 39-6146586)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-07-19
IRS object ID
201312009349300401
Schema version
2012v2.1
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)
Timestamp2013-07-19T08:13:50-05:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN391531945EIN

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line115420 W CAPITOL DRAddressLine1
CityBROOKFIELDCity
StateWIState
ZIP Code530052621ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN396146586EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1PLUMBERS LOCAL 75 EDUCATION FUNDBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlPLUMNameControl
Phone4143591318Phone

US Address USAddress

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

Officer Officer

FieldValueIRS element (for citing)
NameMICHAEL SCHERERName
TitleCHAIRPERSONTitle
Phone4143591318Phone
Date Signed2013-07-18DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJAMES M ASHLAND CPAName
PTINP00241858PTIN
Phone2627846210Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonMICHAEL SCHERERNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line111175 WEST PARKLAND AVEAddressLine1
CityMILWAUKEECity
StateWIState
ZIP Code532243135ZIPCode
FieldValueIRS element (for citing)
Gross Receipts1209447GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SitePLUMBERSLOCAL75.COMWebSite
Type Of Organization OtherXTypeOfOrganizationOther
Year Formation1969YearFormation
State Legal DomicileWIStateLegalDomicile
Activity Or Mission DescriptionTRAINING & EDUCATIONAL PROGRAMS FOR PLUMBERS APPRENTICES, JOURNEYMEN & INSTRUCTORSActivityOrMissionDescription
Nbr Voting Members Governing Body8NbrVotingMembersGoverningBody
Nbr Independent Voting Members0NbrIndependentVotingMembers
Total Nbr Employees25TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year1165306ProgramServiceRevenuePriorYear
Program Service Revenue CY1135994ProgramServiceRevenueCY
Investment Income Prior Year14189InvestmentIncomePriorYear
Investment Income Current Year16810InvestmentIncomeCurrentYear
Other Revenue Prior Year-16955OtherRevenuePriorYear
Other Revenue Current Year56643OtherRevenueCurrentYear
Total Revenue Prior Year1162540TotalRevenuePriorYear
Total Revenue Current Year1209447TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year577873SalariesEtcPriorYear
Salaries Etc Current Year570330SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year672783OtherExpensePriorYear
Other Expenses Current Year623182OtherExpensesCurrentYear
Total Expenses Prior Year1250656TotalExpensesPriorYear
Total Expenses Current Year1193512TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-88116RevenuesLessExpensesPriorYear
Revenues Less Expenses CY15935RevenuesLessExpensesCY
Total Assets BOY981365TotalAssetsBOY
Total Assets EOY1116221TotalAssetsEOY
Total Liabilities BOY170994TotalLiabilitiesBOY
Total Liabilities EOY289915TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY810371NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY826306NetAssetsOrFundBalancesEOY
Mission DescriptionTO PROVIDE TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICES, EMPLOYEES, JOURNEYMEN, AND INSTRUCTORS IN THE PLUMBING TRADE AND RELATED OCCUPATIONMissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense298920Expense
Revenue1135994Revenue
DescriptionPROVIDE CLASSES FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND RELATED TRADES. ADVISE VOCATIONAL SCHOOL PROGRAM DIRECTORS REGARDING APPRENTICESHIP EDUCATION.Description
Total Program Service Expense298920TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities1ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp1OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org1TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees25NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Form8899 Filed0Form8899Filed
Form1098 C Filed0Form1098CFiled
Excess Business Holdings0ExcessBusinessHoldings
Taxable Distributions0TaxableDistributions
Distribution To Donor0DistributionToDonor
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members8NbrVotingGoverningBodyMembers
Number Independent Voting Members0NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders1MembersOrStockholders
Election Of Board Members1ElectionOfBoardMembers
Decisions Subject To Approval1DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees0MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy0DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1SCOTT HAMILTONBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number4143591318TelephoneNumber

Address US AddressUS

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

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficer
SCOTT HAMILTON
DIRECTOR/TRUSTEE45.00X13574400
SCOTT REDMAN
TRUSTEE1.00X000
THOMAS JAROSZ
TRUSTEE1.00X000
STEVE BREITLOW
SECRETARY TREASURER/TRUSTE1.00X000X
MICHAEL HOUSE
TRUSTEE1.00X000
MICHAEL SCHERER
CHAIRPERSON/TRUSTEE1.00X000X
RICK HEXT
TRUSTEE1.00X000
LAURI ROLLINGS
TRUSTEE1.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org135744TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K3NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTIONS90009910819871081987
TUITION9000993053130531
SALES OF TEXTBOOKS4512111318813188
GRANTS9000991028810288
FieldValueIRS element (for citing)
Total Program Service Revenue1135994TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column11219TotalRevenueColumn
Exclusion$11,219ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities5591Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities0Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities5591Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column5591TotalRevenueColumn
Exclusion$5,591ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmount
UNREALIZED GAIN ON INV52392049054$49,054
MISCELLANEOUS9000997589$7,589
FieldValueIRS element (for citing)
Total Other Revenue56643TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column1209447TotalRevenueColumn
Related Or Exempt Function Income1135994RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$73,453ExclusionAmount
FieldValueIRS element (for citing)
Info In Schedule O Part IXXInfoInScheduleOPartIX

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total181970Total
Management And General181970ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total204039Total
Program Services140180ProgramServices
Management And General63859ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total83105Total
Program Services42502ProgramServices
Management And General40603ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total71595Total
Program Services34083ProgramServices
Management And General37512ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total29621Total
Program Services15480ProgramServices
Management And General14141ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total288Total
Management And General288ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total12695Total
Management And General12695ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total549Total
Management And General549ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total1156Total
Management And General1156ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total5818Total
Management And General5818ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total95875Total
Management And General95875ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total35767Total
Management And General35767ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total10462Total
Management And General10462ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalManagement And GeneralManagementAndGeneralProgram ServicesProgramServices
APPRENTICESHIP WAGE REI119105119105
INTERNATIONAL TRAINING118806118806
MED GAS LAB3092130921
BIG STEP TRANSFERS2599525995

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total165745Total
Program Services35754ProgramServices
Management And General129991ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total1193512Total
Program Services298920ProgramServices
Management And General894592ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY326753BOY
EOY426014EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY10593BOY
EOY10721EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY90989BOY
EOY86015EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY2985BOY
EOY3375EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY6288BOY
EOY6152EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis652930LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec579022LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY102632BOY
EOY73908EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY440159BOY
EOY505705EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY966BOY
EOY4331EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY981365BOY
EOY1116221EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY170994BOY
EOY289915EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY170994BOY
EOY289915EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY556085BOY
EOY460948EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY222575BOY
EOY342390EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY31711BOY
EOY22968EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY810371BOY
EOY826306EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY981365BOY
EOY1116221EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses15935ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years36861CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years22816CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year3617CurrentTaxYearMinus1Year
Current Tax Year10288CurrentTaxYear
Total73582Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1275745CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1153288CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1031047CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1114174CurrentTaxYearMinus1Year
Current Tax Year1081987CurrentTaxYear
Total5656241Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1275745CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1190149CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1053863CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1117791CurrentTaxYearMinus1Year
Current Tax Year1092275CurrentTaxYear
Total5729823Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Amts From Subst Contributors AmtsFromSubstContributors

FieldValueIRS element (for citing)
Total0Total

Support From DQ Ps Etc SupportFromDQPsEtc

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Public Support Total5095729823PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years20831CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years14343CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years10417CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year10847CurrentTaxYearMinus1Year
Current Tax Year11219CurrentTaxYear
Total67657Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years20831CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years14343CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years10417CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year10847CurrentTaxYearMinus1Year
Current Tax Year11219CurrentTaxYear
Total67657Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1296576CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1204492CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1064280CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1128638CurrentTaxYearMinus1Year
Current Tax Year1103494CurrentTaxYear
Total5797480Total
FieldValueIRS element (for citing)
Public Support Percentage5090.98830PublicSupportPercentage509
Prior Year Support Percentage0.98650PriorYearSupportPercentage
Investment Income Percentage0.01170InvestmentIncomePercentage
Prior Yr Invest Income Percentage0.01350PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis350330OtherCostOrOtherBasis
Depreciation316443Depreciation
Book Value33887BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis30623OtherCostOrOtherBasis
Depreciation13541Depreciation
Book Value17082BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis271977OtherCostOrOtherBasis
Depreciation249038Depreciation
Book Value22939BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings73908TotalOfBookValueLandBuildings

Other Securities OtherSecurities

FieldValueIRS element (for citing)
DescriptionMUTUAL FUNDSDescription
Book Value505705BookValue
Method Of ValuationFMethodOfValuation
FieldValueIRS element (for citing)
Total Of Book Value Securities505705TotalOfBookValueSecurities
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt1209447TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F9900RevenueNotRptdF990
Revenue Subtotal1209447RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form9901209447TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt1193512TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal1193512ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form9901193512TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

FieldValueIRS element (for citing)
IdentifierDESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:Identifier
Return ReferencePART X, LINE 2:ReturnReference
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, 2012 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. THE FUND'S POLICY IS TO RECOGNIZE INCOME TAX RELATED INTEREST AND PENALTIES AS A COMPONENT OF INTEREST EXPENSE AND OTHER EXPENSES. AS OF DECEMBER 31, 2012 AND 2011 THE FUND HAS NOT INCURRED ANY INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)

RelationshipRelationshipDescription Of TransactionDescriptionOfTransactionSharing Of RevenuesSharingOfRevenues
STEVEN BREITLOW
TRUSTEE OF PLUMBERS LOCALTRUSTEE0
SCOTT REDMAN
TRUSTEE OF PLUMBERS LOCALTRUSTEE0
MICHAEL HOUSE
TRUSTEE OF PLUMBERS LOCALTRUSTEE0
DAJEN BOHACK
TRUSTEE OF PLUMBERS LOCALTRUSTEE0

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
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 24ETRAINING MATERIALS & SUPPLIES: PROGRAM SERVICE EXPENSES 23,886. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,886. SUBSTANCE ABUSE PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 23,822. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,822. COMPUTER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,294. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,294. PLUMBERS LABOR MANAGEMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,330. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,330. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,205. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,205. ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,205. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,205. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,349. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,349. PRINTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,619. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,619. TRAVEL & MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,553. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,553. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,852. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,852. BANQUET EXPENSE: PROGRAM SERVICE EXPENSES 4,288. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,288. INSTRUCTOR TRAINING EXPENSES: PROGRAM SERVICE EXPENSES 4,062. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,062. APPRENTICE CONTEST: PROGRAM SERVICE EXPENSES 3,518. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,518. LOCKBOX FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,352. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,352. MARKET RECOVERY REBATE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,024. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,024. PAYROLL AUDIT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 983. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 983. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 836. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 836. RECRUITING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 567. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 567.ALL OTHER FUNCTIONAL EXPENSES
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.

Schedule R IRS990ScheduleR

FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Dividends Related Organization0DividendsRelatedOrganization
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs1RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities0SharingOfFacilities
Sharing Of Paid Employees0SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org1OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolved
INTERNATIONAL TRAINING FUND
B118806
PLUMBERS LABOR MANAGEMENT
B17330
PLUMBERS LOCAL 75
J75460

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