2013-07-19T08:13:50-05:00 2012-12-31 391531945 FREYBERG HINKLE ASHLAND POWERS & STOWELL 15420 W CAPITOL DR BROOKFIELD WI 530052621 990 2012-01-01 396146586 PLUMBERS LOCAL 75 EDUCATION FUND PLUM 4143591318 11175 W PARKLAND AVE MILWAUKEE WI 53224 MICHAEL SCHERER 4143591318 2013-07-18 1 JAMES M ASHLAND CPA P00241858 2627846210 2012 2016-02-24 21:20:13Z MICHAEL SCHERER 11175 WEST PARKLAND AVE MILWAUKEE WI 532243135 1209447 0 X PLUMBERSLOCAL75.COM X 1969 WI TRAINING & EDUCATIONAL PROGRAMS FOR PLUMBERS APPRENTICES, JOURNEYMEN & INSTRUCTORS 8 0 25 0 0 0 0 0 1165306 1135994 14189 16810 -16955 56643 1162540 1209447 0 0 0 0 577873 570330 0 0 0 672783 623182 1250656 1193512 -88116 15935 981365 1116221 170994 289915 810371 826306 TO PROVIDE TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICES, EMPLOYEES, JOURNEYMEN, AND INSTRUCTORS IN THE PLUMBING TRADE AND RELATED OCCUPATION 0 0 298920 1135994 PROVIDE CLASSES FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND RELATED TRADES. ADVISE VOCATIONAL SCHOOL PROGRAM DIRECTORS REGARDING APPRENTICESHIP EDUCATION. 298920 1 0 0 0 0 0 0 0 0 0 1 1 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 1 0 0 0 0 0 0 0 1 0 1 0 0 25 1 0 0 0 0 0 0 0 0 0 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 SCOTT HAMILTON 4143591318 11175 W PARKLAND AVENUE MILWAUKEE WI 53224 SCOTT HAMILTON 45.00 X 135744 0 0 SCOTT REDMAN 1.00 X 0 0 0 THOMAS JAROSZ 1.00 X 0 0 0 STEVE BREITLOW 1.00 X X 0 0 0 MICHAEL HOUSE 1.00 X 0 0 0 MICHAEL SCHERER 1.00 X X 0 0 0 RICK HEXT 1.00 X 0 0 0 LAURI ROLLINGS 1.00 X 0 0 0 135744 0 0 3 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 1081987 1081987 TUITION 900099 30531 30531 SALES OF TEXTBOOKS 451211 13188 13188 GRANTS 900099 10288 10288 1135994 11219 11219 5591 0 5591 5591 5591 UNREALIZED GAIN ON INV 523920 49054 49054 MISCELLANEOUS 900099 7589 7589 56643 1209447 1135994 0 73453 X 181970 181970 204039 140180 63859 83105 42502 40603 71595 34083 37512 29621 15480 14141 288 288 12695 12695 549 549 1156 1156 5818 5818 95875 95875 35767 35767 10462 10462 APPRENTICESHIP WAGE REI 119105 119105 INTERNATIONAL TRAINING 118806 118806 MED GAS LAB 30921 30921 BIG STEP TRANSFERS 25995 25995 165745 35754 129991 1193512 298920 894592 0 326753 426014 10593 10721 90989 86015 2985 3375 6288 6152 652930 579022 102632 73908 440159 505705 966 4331 981365 1116221 170994 289915 170994 289915 X 556085 460948 222575 342390 31711 22968 810371 826306 981365 1116221 15935 0 X X 0 1 X 1 0 X 36861 22816 3617 10288 73582 1275745 1153288 1031047 1114174 1081987 5656241 1275745 1190149 1053863 1117791 1092275 5729823 0 0 0 5729823 20831 14343 10417 10847 11219 67657 20831 14343 10417 10847 11219 67657 1296576 1204492 1064280 1128638 1103494 5797480 0.98830 0.98650 0.01170 0.01350 X 350330 316443 33887 30623 13541 17082 271977 249038 22939 73908 MUTUAL FUNDS 505705 F 505705 X 1209447 0 1209447 0 1209447 1193512 0 1193512 0 1193512 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 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. STEVEN BREITLOW TRUSTEE OF PLUMBERS LOCAL TRUSTEE 0 SCOTT REDMAN TRUSTEE OF PLUMBERS LOCAL TRUSTEE 0 MICHAEL HOUSE TRUSTEE OF PLUMBERS LOCAL TRUSTEE 0 DAJEN BOHACK TRUSTEE OF PLUMBERS LOCAL TRUSTEE 0 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. ALL OTHER FUNCTIONAL EXPENSES FORM 990, PART IX, LINE 24E TRAINING 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. 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 118806 PLUMBERS LABOR MANAGEMENT B 17330 PLUMBERS LOCAL 75 J 75460