Civic Intelligence

Sheet Metal Workers' Local Union No 25

EIN 22-2561566 • 501(c)5 • Carlstadt, NJ

Profile

The fund provides training and/or educational programs designed to improve career prospects and enhance the quality of life for sheet metal northern new jersey workers.

Refreshing map…

440 Barell AvenueCarlstadt, NJ 07072

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.18x

Higher debt load relative to assets than 62% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.26x

Higher debt load relative to revenue than 72% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-29%

Higher net margin than 8% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$426,816

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 39.9% of source-year revenue.

NTEE B • $1M-$5M nonprofits • Source year 2024

Asset Growth

13th percentile

-15%

Faster asset growth than 13% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-16%

Faster revenue growth than 16% of similar nonprofits.

NTEE B • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$1,552,522

Down $281,236 (-15%) from 2023

Liabilities

Up

$276,416

Up $25,166 (+10%) from 2023

Net Assets

Down

$1,276,106

Down $306,402 (-19%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin8th percentile

Revenue

Down

$1,069,715

Down $205,527 (-16%) from 2023

Expenses

Down

$1,378,792

Down $33,394 (-2.4%) from 2023

Net Income

Down

-$309,077

Down $172,133 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $814,142Liabilities 2011: $908,137Net Assets 2011: -$93,9952011Assets 2012: $1,012,527Liabilities 2012: $905,849Net Assets 2012: $106,6782012Assets 2014: $1,523,769Liabilities 2014: $900,061Net Assets 2014: $623,7082014Assets 2015: $1,949,774Liabilities 2015: $926,955Net Assets 2015: $1,022,8192015Assets 2016: $1,544,332Liabilities 2016: $52,720Net Assets 2016: $1,491,6122016Assets 2017: $2,121,818Liabilities 2017: $54,638Net Assets 2017: $2,067,1802017Assets 2018: $2,269,740Liabilities 2018: $78,848Net Assets 2018: $2,190,8922018Assets 2019: $2,184,224Liabilities 2019: $62,759Net Assets 2019: $2,121,4652019Assets 2020: $1,880,116Liabilities 2020: $83,975Net Assets 2020: $1,796,1412020Assets 2021: $2,072,266Liabilities 2021: $285,602Net Assets 2021: $1,786,6642021Assets 2022: $2,012,355Liabilities 2022: $297,075Net Assets 2022: $1,715,2802022Assets 2023: $1,833,758Liabilities 2023: $251,250Net Assets 2023: $1,582,5082023Assets 2024: $1,552,522Liabilities 2024: $276,416Net Assets 2024: $1,276,1062024

Highlighted filing

2024

Assets$1,552,522
Liabilities$276,416
Net Assets$1,276,106
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $938,709Expenses 2011: $887,445Net Income 2011: $51,2642011Expenses 2012: $904,3692012Revenue 2014: $1,266,158Expenses 2014: $1,008,508Net Income 2014: $257,6502014Revenue 2015: $1,382,022Expenses 2015: $982,911Net Income 2015: $399,1112015Revenue 2016: $1,370,090Expenses 2016: $901,297Net Income 2016: $468,7932016Revenue 2017: $1,517,304Expenses 2017: $941,736Net Income 2017: $575,5682017Revenue 2018: $1,362,199Expenses 2018: $1,238,487Net Income 2018: $123,7122018Revenue 2019: $1,249,770Expenses 2019: $1,319,197Net Income 2019: -$69,4272019Revenue 2020: $988,156Expenses 2020: $1,313,480Net Income 2020: -$325,3242020Revenue 2021: $1,156,864Expenses 2021: $1,166,341Net Income 2021: -$9,4772021Revenue 2022: $1,188,518Expenses 2022: $1,254,636Net Income 2022: -$66,1182022Revenue 2023: $1,275,242Expenses 2023: $1,412,186Net Income 2023: -$136,9442023Revenue 2024: $1,069,715Expenses 2024: $1,378,792Net Income 2024: -$309,0772024

Highlighted filing

2024

Revenue$1,069,715
Expenses$1,378,792
Net Income-$309,077
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,552,522
Liabilities
$276,416
Net assets
$1,276,106
Revenue
$1,069,715
Expenses
$1,378,792
Net income
-$309,077
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.28$1.28$1.07$1.38$0.31
2023Summary only. Only limited summary data is available for this year.$1.83$0.25$1.58$1.28$1.41$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.30$1.72$1.19$1.25$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.29$1.79$1.16$1.17$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.08$1.80$0.99$1.31$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.06$2.12$1.25$1.32$0.07
2018Summary only. Only limited summary data is available for this year.$2.27$0.08$2.19$1.36$1.24$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.05$2.07$1.52$0.94$0.58
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.05$1.49$1.37$0.90$0.47
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.93$1.02$1.38$0.98$0.40
2014Detailed filing. Detailed filing data is available for this year.$1.52$0.90$0.62$1.27$1.01$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.91$0.11$0.90
2011Summary only. Only limited summary data is available for this year.$0.81$0.91$0.09$0.94$0.89$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.1
Gross Receipts
$1,069,715
Mission and Program Overview

Mission

The fund provides training and/or educational programs designed to improve career prospects and enhance the quality of life for sheet metal northern new jersey workers.

The fund provides training to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$325,591$1,047,459▲ $721,868
Savings and Temporary Cash Investments$1,279,595$366,302▼ $913,293
Cash and Non-Interest-Bearing Accounts$122,060$60,451▼ $61,609
Accounts Receivable$76,254$56,452▼ $19,802
Land, Buildings, and Equipment, Net$27,874$19,110▼ $8,764
Prepaid Expenses and Deferred Charges$2,384$2,748▲ $364
Total Assets$1,833,758$1,552,522▼ $281,236
Liabilities
Accounts Payable and Accrued Expenses$143,252$174,535▲ $31,283
Other Liabilities$107,998$101,881▼ $6,117
Total Liabilities$251,250$276,416▲ $25,166
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,582,508$1,276,106▼ $306,402
Total Net Assets Fund Balance$1,582,508$1,276,106▼ $306,402
Total Liabilities and Net Assets / Fund Balance$1,833,758$1,552,522▼ $281,236

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,110$70,699$89,809
Leasehold Improvements$0$43,000$43,000
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel FigueroaInstructorFT$144,216$108,397$252,613
Scott La RoccaInstructorFT$141,876$108,397$250,273
Dana BraceroAdministratorFT$81,390$37,274$118,664

Board Members and Trustees

NameTitle
Craig HoffmannTrustee
Joseph Demark JrTrustee
Joseph MelahnTrustee
Lori EshenaurTrustee
Richard HaensslerTrustee
Scott GrantTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,006,684
Investment Income
$63,031
Other Revenue
$0
Change in Net Assets
$-309,077

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,069,715
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,675
Total Revenue per Audited Statements
$1,072,390
Total Revenue per Form 990
$1,069,715
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$833,806
Other Expenses$544,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$367,482--$367,482
Other Employee Benefits$171,902$26,779-$198,681
Pension Plan Contributions$149,146--$149,146
Occupancy$89,420--$89,420
Other Salaries and Wages$35,173$43,211-$78,384
Conferences and Meetings$59,944--$59,944
Fees for Services Legal-$41,696-$41,696
Payroll Taxes$36,586$3,527-$40,113
Office Expenses$9,977$8,373-$18,350
Fees for Services Accounting-$13,822-$13,822
Insurance-$9,736-$9,736
Depreciation Depletion$8,764--$8,764
Other Expenses$2,848$106,856-$2,848
Fees for Services Other-$2,584-$2,584
Total Functional Expenses$969,726$409,066$0$1,378,792

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,378,792
Total Expenses per Audited Statements$1,378,792
Total Expenses per Form 990$1,378,792
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Welfare Fund$101,881
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
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 B, Line 11B

“A copy is provided to an officer upon its filing, information is gathered by auditors via year end audit findings which are discussed with management prior to the preparation of form 990.”

Form 990, Part VI, Section B, Line 15

“Decisions are subject to the approval of the board of trustees.”

Form 990, Part VI, Section C, Line 18

“The fund discloses such information on form 990, which is a public document. All of this information is disclosed in the organization's summary plan documents.”

Form 990, Part VI, Section C, Line 19

“The organization will furnish a copy of form 990 upon request.”

Filing and Contact Details

Filer

Filer Name
SHEET METAL WORKERS' LOCAL UNION NO 25
EIN
22-2561566
Phone
2015070330
Address
440 BARELL AVENUE, CARLSTADT, NJ 07072

Signing Officer

Name
Joseph Demark Jr
Title
Trustee
Phone
2015070330
Signed
2025-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Demark Jr
Formed
1984
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
3
Employees
11
Volunteers
0

Preparer

Firm
Mspc Cpas & Advisors Pc
Address
340 NORTH AVENUE EAST, CRANFORD, NJ 07016-2496
Preparer
Patrick M Trombetta CPA
Phone
9082727000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

“The trustees are responsible for the oversight of the audit and the selection of independent auditors.”

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service ("irs") has determined and informed plan management by a letter dated july 1, 2024, that the plan and related trust are designed in accordance with applicable sections of the internal revenue code ("irc"). Although the plan has been amended since receiving the determination letter, the plan administrator and the plan's tax counsel believe that the plan is designed, and is currently being operated, in compliance with the applicable requirements of the irc and, therefore, believe that the plan is qualified, and the related trust is tax-exempt. 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 if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 616 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
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0174535
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE FUND PROVIDES TRAINING TO ITS MEMBERS.
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE BOARD OF TRUSTEES
IRS990/BooksInCareOfDetail/PhoneNum02015070330
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0440 BARELL AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CARLSTADT
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd007072
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0367482
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
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IRS990/ConferencesMeetingsGrp/TotalAmt059944
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt063031
IRS990/CYOtherExpensesAmt0544986
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01006684
IRS990/CYRevenuesLessExpensesAmt0-309077
IRS990/CYSalariesCompEmpBnftPaidAmt0833806
IRS990/CYTotalExpensesAmt01378792
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt08764
IRS990/DepreciationDepletionGrp/TotalAmt08764
IRS990/Desc0THE SHEET METAL WORKERS EDUCATION FUND PROVIDES INSTRUCTION AND APPRENTICE TRAINING THROUGH AN EDUCATION PROGRAM FOR QUALIFIED PERSONS.
IRS990/DescribedInSection501c3Ind01
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IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0969726
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
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IRS990/FeesForServicesAccountingGrp/TotalAmt013822
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IRS990/FeesForServicesLegalGrp/TotalAmt041696
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02584
IRS990/FeesForServicesOtherGrp/TotalAmt02584
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
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IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt0178345
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
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IRS990/Form990PartVIISectionAGrp/PersonNm0JOSEPH DEMARK JR
IRS990/Form990PartVIISectionAGrp/PersonNm1CRAIG HOFFMANN
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSEPH MELAHN
IRS990/Form990PartVIISectionAGrp/PersonNm3RICHARD HAENSSLER
IRS990/Form990PartVIISectionAGrp/PersonNm4LORI ESHENAUR
IRS990/Form990PartVIISectionAGrp/PersonNm5SCOTT GRANT
IRS990/Form990PartVIISectionAGrp/PersonNm6DANA BRACERO
IRS990/Form990PartVIISectionAGrp/PersonNm7SAMUEL FIGUEROA
IRS990/Form990PartVIISectionAGrp/PersonNm8SCOTT LA ROCCA
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8INSTRUCTOR
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IRS990/GrantsToOrganizationsInd00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt063031
IRS990/InvestmentInJointVentureInd00
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE FUND PROVIDES TRAINING AND/OR EDUCATIONAL PROGRAMS DESIGNED TO IMPROVE CAREER PROSPECTS AND ENHANCE THE QUALITY OF LIFE FOR SHEET METAL NORTHERN NEW JERSEY WORKERS.
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt089420
IRS990/OccupancyGrp/TotalAmt089420
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08373
IRS990/OfficeExpensesGrp/ProgramServicesAmt09977
IRS990/OfficeExpensesGrp/TotalAmt018350
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt026779
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0171902
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0198681
IRS990/OtherExpensesGrp/Desc0AFFIRMATIVE ACTION COST
IRS990/OtherExpensesGrp/Desc1SOFTWARE SYSTEM ADMINIS
IRS990/OtherExpensesGrp/Desc2TRAINING SUPPLIES
IRS990/OtherExpensesGrp/Desc3TRAINING CLASSES & TEST
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0152482
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1106856
IRS990/OtherExpensesGrp/ProgramServicesAmt038484
IRS990/OtherExpensesGrp/ProgramServicesAmt12848
IRS990/OtherExpensesGrp/TotalAmt0152482
IRS990/OtherExpensesGrp/TotalAmt1106856
IRS990/OtherExpensesGrp/TotalAmt238484
IRS990/OtherExpensesGrp/TotalAmt32848
IRS990/OtherLiabilitiesGrp/BOYAmt0107998
IRS990/OtherLiabilitiesGrp/EOYAmt0101881
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt043211
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt035173
IRS990/OtherSalariesAndWagesGrp/TotalAmt078384
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03527
IRS990/PayrollTaxesGrp/ProgramServicesAmt036586
IRS990/PayrollTaxesGrp/TotalAmt040113
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0149146
IRS990/PensionPlanContributionsGrp/TotalAmt0149146
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02384
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02748
IRS990/PrincipalOfficerNm0JOSEPH DEMARK JR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYERS CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/Desc1TUITION FEES
IRS990/ProgramServiceRevenueGrp/Desc2EMPLOYERS LEG. & INT.
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0994720
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110618
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21346
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0994720
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110618
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21346
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt058280
IRS990/PYOtherExpensesAmt0581461
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01216962
IRS990/PYRevenuesLessExpensesAmt0-136944
IRS990/PYSalariesCompEmpBnftPaidAmt0830725
IRS990/PYTotalExpensesAmt01412186
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01275242
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-309077
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01006684
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01279595
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0366302
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt019110
IRS990ScheduleD/EquipmentGrp/DepreciationAmt070699
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt089809
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01378792
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt043000
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt043000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt02675
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0101881
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO WELFARE FUND
IRS990ScheduleD/RevenueNotReportedAmt02675
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01069715
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE ("IRS") HAS DETERMINED AND INFORMED PLAN MANAGEMENT BY A LETTER DATED JULY 1, 2024, THAT THE PLAN AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE ("IRC"). ALTHOUGH THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS DESIGNED, AND IS CURRENTLY BEING OPERATED, IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVE THAT THE PLAN IS QUALIFIED, AND THE RELATED TRUST IS TAX-EXEMPT. 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 IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019110
IRS990ScheduleD/TotalExpensesPerForm990Amt01378792
IRS990ScheduleD/TotalLiabilityAmt0101881
IRS990ScheduleD/TotalRevenuePerForm990Amt01069715
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01072390
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01378792
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAINTAINS A NONDISCRIMINATORY POLICY TOWARDS STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1CONTRIBUTIONS ARE NOT SOLICITED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3144216
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4141876
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0248471
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1206060
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2190122
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt335966
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt435966
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt099492
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt186594
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt280031
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt372431
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt472431
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt078853
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt174887
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt272349
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSEPH DEMARK JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CRAIG HOFFMANN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JOSEPH MELAHN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3SAMUEL FIGUEROA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4SCOTT LA ROCCA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3INSTRUCTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4INSTRUCTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00

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