Civic Intelligence

Plumbers Union Local No 12 Labor Management Cooperation Tr

990 • Fiscal year 2017 • EIN 04-6742981

Sep 01, 2016 to Aug 31, 2017 • Filed on Jun 11, 2018

Organization ProfileN/A
1240 Massachusetts AvenueBoston, MA 02125

(617) 288-5400

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

0.91x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

0.84x

Higher debt load relative to revenue than 94% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Net Margin

17th percentile

-2.9%

Higher net margin than 17% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$199,237

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Asset Growth

11th percentile

-4.6%

Faster asset growth than 11% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

69th percentile

8.9%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$4,952,290

Down $238,566 (-4.6%) from 2016

Net Assets

Down

$428,994

Down $948,118 (-69%) from 2016

Liabilities

Up

$4,523,296

Up $709,552 (+19%) from 2016

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin17th percentile

Revenue

Up

$5,387,882

Up $441,267 (+8.9%) from 2016

Expenses

Down

$5,543,672

Down $76,806 (-1.4%) from 2016

Net Income

Up

-$155,790

Up $518,073 (+77%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $1,913,968Liabilities 2011: $1,305,008Net Assets 2011: $608,9602011Assets 2012: $2,784,757Liabilities 2012: $2,288,946Net Assets 2012: $495,8112012Assets 2013: $3,857,283Liabilities 2013: $2,574,274Net Assets 2013: $1,283,0092013Assets 2014: $4,617,187Liabilities 2014: $2,978,192Net Assets 2014: $1,638,9952014Assets 2015: $5,747,338Liabilities 2015: $4,825,243Net Assets 2015: $922,0952015Assets 2016: $5,190,856Liabilities 2016: $3,813,744Net Assets 2016: $1,377,1122016Assets 2017: $4,952,290Liabilities 2017: $4,523,296Net Assets 2017: $428,9942017Assets 2018: $7,078,397Liabilities 2018: $5,927,667Net Assets 2018: $1,150,7302018Assets 2019: $9,286,511Liabilities 2019: $6,427,569Net Assets 2019: $2,858,9422019Assets 2020: $9,279,914Liabilities 2020: $6,994,971Net Assets 2020: $2,284,9432020Assets 2021: $8,824,661Liabilities 2021: $6,332,611Net Assets 2021: $2,492,0502021Assets 2022: $8,731,292Liabilities 2022: $6,479,972Net Assets 2022: $2,251,3202022Assets 2023: $8,741,436Liabilities 2023: $5,571,445Net Assets 2023: $3,169,9912023Assets 2024: $10,112,102Liabilities 2024: $7,024,312Net Assets 2024: $3,087,7902024

Highlighted filing

2017

Assets$4,952,290
Liabilities$4,523,296
Net Assets$428,994
Open 2017 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $2,207,3532011Expenses 2012: $1,933,4982012Revenue 2013: $3,659,141Expenses 2013: $2,706,910Net Income 2013: $952,2312013Revenue 2014: $4,063,014Expenses 2014: $3,321,152Net Income 2014: $741,8622014Revenue 2015: $4,694,953Expenses 2015: $3,612,572Net Income 2015: $1,082,3812015Revenue 2016: $4,946,615Expenses 2016: $5,620,478Net Income 2016: -$673,8632016Revenue 2017: $5,387,882Expenses 2017: $5,543,672Net Income 2017: -$155,7902017Revenue 2018: $6,732,623Expenses 2018: $4,881,078Net Income 2018: $1,851,5452018Revenue 2019: $8,200,280Expenses 2019: $6,124,445Net Income 2019: $2,075,8352019Revenue 2020: $6,163,102Expenses 2020: $6,651,243Net Income 2020: -$488,1412020Revenue 2021: $6,952,624Expenses 2021: $6,939,346Net Income 2021: $13,2782021Revenue 2022: $6,871,494Expenses 2022: $6,422,763Net Income 2022: $448,7312022Revenue 2023: $7,435,556Expenses 2023: $7,382,017Net Income 2023: $53,5392023Revenue 2024: $7,154,836Expenses 2024: $6,007,640Net Income 2024: $1,147,1962024

Highlighted filing

2017

Revenue$5,387,882
Expenses$5,543,672
Net Income-$155,790
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jun 11, 2018
Return Version
2016v3.0
Gross Receipts
$5,387,882
Mission and Program Overview

Mission

To provide competitive employment opportunities

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,682,113$4,297,369▼ $384,744
Accounts Receivable$496,206$637,241▲ $141,035
Prepaid Expenses and Deferred Charges$7,740$12,551▲ $4,811
Land, Buildings, and Equipment, Net$4,797$5,129▲ $332
Total Assets$5,190,856$4,952,290▼ $238,566
Liabilities
Other Liabilities$3,333,248$4,125,575▲ $792,327
Accounts Payable and Accrued Expenses$480,496$397,721▼ $82,775
Total Liabilities$3,813,744$4,523,296▲ $709,552
Net Assets / Fund Balance
Unrestricted Net Assets$1,377,112$428,994▼ $948,118
Total Net Assets Fund Balance$1,377,112$428,994▼ $948,118
Total Liabilities and Net Assets / Fund Balance$5,190,856$4,952,290▼ $238,566

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,129$156,750$161,879
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger GillAdministratorPT$14,807$5,635$20,442

Board Members and Trustees

NameTitle
Barry KeadyTrustee
Daniel BentTrustee
Harry J BrettTrustee
Hugh KelleherTrustee
Joseph CannistraroTrustee
Joseph WalshTrustee
Timothy FandelTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,355,078
Investment Income
$32,804
Other Revenue
$0
Change in Net Assets
$-155,790

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,387,882
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,387,882
Total Revenue per Form 990
$5,387,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$540,113
Salaries, Compensation, and Employee Benefits$309,484
Grants and Similar Amounts Paid$95,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$4,599,075
Fees for Services Other---$336,493
Other Salaries and Wages---$182,579
Grants to Domestic Orgs---$95,000
Other Employee Benefits---$56,153
Pension Plan Contributions---$39,875
Other Expenses---$28,551
Fees for Services Legal---$21,329
Payroll Taxes---$16,070
Current Officers, Directors, Trustees, and Key Employees---$14,807
All Other Expenses---$13,759
Fees for Services Accounting---$11,637
Office Expenses---$4,479
Depreciation Depletion---$998
Total Functional Expenses$0$0$0$5,543,672

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,543,672
Total Expenses per Form 990$5,543,672
Total Expenses per Audited Statements$4,751,344
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-792,328
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Committed Contract$4,125,575
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Organization is collectively bargained fund with both union and management trustees that is organized with members who elect their governing body and have a right to participate in the organization's governance.”

Form 990, Part VI, Section A, Line 7A

“Members of the labor union elect the members of the organization's governing body.”

Form 990, Part VI, Section B, Line 11B

“Director reviews with the board prior to filing and a final copy is issued to the board after filed.”

Form 990, Part VI, Section B, Line 15B

“Compensation determination includes consideration of comparability data”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
PLUMBERS LOCAL #12 LABOR MANAGEMENT
EIN
04-6742981
Phone
6172885400
Address
1240 MASSACHUSETTS AVENUE, BOSTON, MA 02125

Signing Officer

Name
Roger Gill
Title
Administrator
Phone
6172885400
Signed
2018-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Gill
Formed
1993
Legal Domicile
Ma
Voting Board Members
2
Independent Board Members
2
Employees
4
Volunteers
0

Preparer

Firm
Manzi & Associates LLC
Address
855 TURNPIKE STREET, NORTH ANDOVER, MA 01845
Preparer
Jeannie Mickel
Phone
9789751099
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in committed contracts -792,328.”

FORM 990, PART XII, LINE 2C:

“The board of trustees is responsible for the oversight of the audit of the financial statements prepared by the independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the department of labor and internal revenue service. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of august 31, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Change in committed contracts -792,328.”

Raw XML AppendixShowing 400 of 424 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0480496
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0397721
IRS990/AccountsReceivableGrp/BOYAmt0496206
IRS990/AccountsReceivableGrp/EOYAmt0637241
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE COMPETITIVE EMPLOYMENT OPPORTUNITIES
IRS990/AllOtherExpensesGrp/TotalAmt013759
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt04599075
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ROGER GILL
IRS990/BooksInCareOfDetail/PhoneNum06172885400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01240 MASSACHUSETTS AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BOSTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd002125
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt014807
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt04599075
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt095000
IRS990/CYInvestmentIncomeAmt032804
IRS990/CYOtherExpensesAmt0540113
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt05355078
IRS990/CYRevenuesLessExpensesAmt0-155790
IRS990/CYSalariesCompEmpBnftPaidAmt0309484
IRS990/CYTotalExpensesAmt05543672
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05387882
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0998
IRS990/Desc0TO PROVIDE AND PROMOTE COMPETITIVE AND EFFICIENT EMPLOYMENT OPPORTUNITIES WITHIN THE INDUSTRY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt011637
IRS990/FeesForServicesLegalGrp/TotalAmt021329
IRS990/FeesForServicesOtherGrp/TotalAmt0336493
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt710.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt754922
IRS990/Form990PartVIISectionAGrp/PersonNm0HARRY J BRETT
IRS990/Form990PartVIISectionAGrp/PersonNm1JOSEPH WALSH
IRS990/Form990PartVIISectionAGrp/PersonNm2BARRY KEADY
IRS990/Form990PartVIISectionAGrp/PersonNm3HUGH KELLEHER
IRS990/Form990PartVIISectionAGrp/PersonNm4TIMOTHY FANDEL
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL BENT
IRS990/Form990PartVIISectionAGrp/PersonNm6JOSEPH CANNISTRARO
IRS990/Form990PartVIISectionAGrp/PersonNm7ROGER GILL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt714807
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt7129508
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7ADMINISTRATOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToDomesticOrgsGrp/TotalAmt095000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05387882
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt032804
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt032804
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0156750
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04797
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05129
IRS990/LandBldgEquipCostOrOtherBssAmt0161879
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE COMPETITIVE EMPLOYMENT OPPORTUNITIES
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01377112
IRS990/NetAssetsOrFundBalancesEOYAmt0428994
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt04479
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-792328
IRS990/OtherEmployeeBenefitsGrp/TotalAmt056153
IRS990/OtherExpensesGrp/Desc0INDUSTRY PROMOTION AND
IRS990/OtherExpensesGrp/Desc1ALLOCATED OPERATING EXP
IRS990/OtherExpensesGrp/Desc2DONATIONS
IRS990/OtherExpensesGrp/Desc3TELECOMMUNICATIONS
IRS990/OtherExpensesGrp/TotalAmt051271
IRS990/OtherExpensesGrp/TotalAmt141629
IRS990/OtherExpensesGrp/TotalAmt229967
IRS990/OtherExpensesGrp/TotalAmt328551
IRS990/OtherLiabilitiesGrp/BOYAmt03333248
IRS990/OtherLiabilitiesGrp/EOYAmt04125575
IRS990/OtherSalariesAndWagesGrp/TotalAmt0182579
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt016070
IRS990/PensionPlanContributionsGrp/TotalAmt039875
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07740
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012551
IRS990/PrincipalOfficerNm0ROGER GILL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05355078
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05355078
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt04783043
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0241000
IRS990/PYInvestmentIncomeAmt032937
IRS990/PYOtherExpensesAmt0365036
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04913678
IRS990/PYRevenuesLessExpensesAmt0-673863
IRS990/PYSalariesCompEmpBnftPaidAmt0231399
IRS990/PYTotalExpensesAmt05620478
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04946615
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-155790
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04682113
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04297369
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt05129
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0156750
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0161879
IRS990ScheduleD/ExpensesNotReportedAmt0-792328
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05543672
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0-792328
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04125575
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMMITTED CONTRACT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05387882
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE DEPARTMENT OF LABOR AND INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF AUGUST 31, 2017, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN COMMITTED CONTRACTS -792,328.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05129
IRS990ScheduleD/TotalExpensesPerForm990Amt05543672
IRS990ScheduleD/TotalLiabilityAmt04125575
IRS990ScheduleD/TotalRevenuePerForm990Amt05387882
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05387882
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04751344
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt014807
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0129508
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt03193
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt027924
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt02442
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt021363
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROGER GILL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt020442
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0178795
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION IS COLLECTIVELY BARGAINED FUND WITH BOTH UNION AND MANAGEMENT TRUSTEES THAT IS ORGANIZED WITH MEMBERS WHO ELECT THEIR GOVERNING BODY AND HAVE A RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE LABOR UNION ELECT THE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTOR REVIEWS WITH THE BOARD PRIOR TO FILING AND A FINAL COPY IS ISSUED TO THE BOARD AFTER FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION DETERMINATION INCLUDES CONSIDERATION OF COMPARABILITY DATA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHANGE IN COMMITTED CONTRACTS -792,328.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS PREPARED BY THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLUMBERS UNION LOCAL NO 12 ANNUITY PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS UNION LOCAL NO 12 PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PLUMBERS UNION LOCAL NO 12 HEALTH & WELFARE PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3PLUMBERS UNION LOCAL NO 12 EDUCATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4PLUMBERS UNION LOCAL NO 12
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042621293
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1046023174
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2042157164
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3046266383
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4041106780
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01240 MASSACHUSETTS AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11240 MASSACHUSETTS AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt21240 MASSACHUSETTS AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt31240 MASSACHUSETTS AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt41240 MASSACHUSETTS AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002125
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102125
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd202125
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd302125
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd402125
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05190856
IRS990/TotalAssetsEOYAmt04952290
IRS990/TotalAssetsGrp/BOYAmt05190856
IRS990/TotalAssetsGrp/EOYAmt04952290
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt05543672
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03813744
IRS990/TotalLiabilitiesEOYAmt04523296
IRS990/TotalLiabilitiesGrp/BOYAmt03813744
IRS990/TotalLiabilitiesGrp/EOYAmt04523296
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01377112
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0428994
IRS990/TotalOtherCompensationAmt054922
IRS990/TotalProgramServiceRevenueAmt05355078
IRS990/TotalReportableCompFromOrgAmt014807
IRS990/TotalRevenueGrp/ExclusionAmt032804
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05355078
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05387882
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05190856
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04952290
IRS990/TotReportableCompRltdOrgAmt0129508
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01377112
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0428994
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01240 MASSACHUSETTS AVENUE
IRS990/USAddress/CityNm0BOSTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002125
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER GILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06172885400
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS LOCAL #12 LABOR MANAGEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COOPERATION TRUST
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0046742981
ReturnHeader/Filer/PhoneNum06172885400

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,952,290
Liabilities
$4,523,296
Net assets
$428,994
Revenue
$5,387,882
Expenses
$5,543,672
Net income
-$155,790
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.1$7.02$3.09$7.15$6.01$1.15
2023Detailed filing. Detailed filing data is available for this year.$8.74$5.57$3.17$7.44$7.38$0.05
2022Detailed filing. Detailed filing data is available for this year.$8.73$6.48$2.25$6.87$6.42$0.45
2021Detailed filing. Detailed filing data is available for this year.$8.82$6.33$2.49$6.95$6.94$0.01
2020Detailed filing. Detailed filing data is available for this year.$9.28$6.99$2.28$6.16$6.65$0.49
2019Detailed filing. Detailed filing data is available for this year.$9.29$6.43$2.86$8.20$6.12$2.08
2018Detailed filing. Detailed filing data is available for this year.$7.08$5.93$1.15$6.73$4.88$1.85
2017Detailed filing. Detailed filing data is available for this year.$4.95$4.52$0.43$5.39$5.54$0.16
2016Detailed filing. Detailed filing data is available for this year.$5.19$3.81$1.38$4.95$5.62$0.67
2015Detailed filing. Detailed filing data is available for this year.$5.75$4.83$0.92$4.69$3.61$1.08
2014Detailed filing. Detailed filing data is available for this year.$4.62$2.98$1.64$4.06$3.32$0.74
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$2.57$1.28$3.66$2.71$0.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$2.29$0.50$1.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$1.31$0.61$2.21