Civic Intelligence

Plumbers and Steamfitters Local #489 Training Fund

EIN 23-7127467 • 501(c)3 • Cumberland, MD

Profile

Training of union members in their craft.

2 Park StreetCumberland, MD 21502

n/A

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

67th percentile

8.9%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

5.3%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$432,104

Up $35,434 (+8.9%) from 2024

Liabilities

Up

$1,569

Up $1,096 (+232%) from 2024

Net Assets

Up

$430,535

Up $34,338 (+8.7%) from 2024

Operations
Liabilities / Revenue68th percentileNet Margin73rd percentile

Revenue

Up

$186,329

Up $9,454 (+5.3%) from 2024

Expenses

Up

$151,991

Up $8,707 (+6.1%) from 2024

Net Income

Up

$34,338

Up $747 (+2.2%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$600K$400K$200K$0Assets 2013: $36,605Liabilities 2013: $2,511Net Assets 2013: $34,0942013Assets 2014: $45,305Liabilities 2014: $880Net Assets 2014: $44,4252014Assets 2015: $47,701Liabilities 2015: $1,413Net Assets 2015: $46,2882015Assets 2016: $77,012Liabilities 2016: $1,594Net Assets 2016: $75,4182016Assets 2017: $100,769Liabilities 2017: $1,171Net Assets 2017: $99,5982017Assets 2018: $147,216Liabilities 2018: $356Net Assets 2018: $146,8602018Assets 2019: $200,731Liabilities 2019: $1,229Net Assets 2019: $199,5022019Assets 2020: $255,872Liabilities 2020: $1,736Net Assets 2020: $254,1362020Assets 2021: $303,363Liabilities 2021: $1,849Net Assets 2021: $301,5142021Assets 2022: $325,600Liabilities 2022: $1,657Net Assets 2022: $323,9432022Assets 2023: $363,678Liabilities 2023: $1,072Net Assets 2023: $362,6062023Assets 2024: $396,670Liabilities 2024: $473Net Assets 2024: $396,1972024Assets 2025: $432,104Liabilities 2025: $1,569Net Assets 2025: $430,5352025

Highlighted filing

2025

Assets$432,104
Liabilities$1,569
Net Assets$430,535
Open 2025 Filing

Operations Trend

Revenue Growth59th percentile

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

$200K$150K$100K$50K$0Expenses 2013: $65,6122013Revenue 2014: $108,506Expenses 2014: $98,175Net Income 2014: $10,3312014Revenue 2015: $86,001Expenses 2015: $84,138Net Income 2015: $1,8632015Revenue 2016: $116,596Expenses 2016: $87,466Net Income 2016: $29,1302016Revenue 2017: $100,891Expenses 2017: $76,711Net Income 2017: $24,1802017Revenue 2018: $163,827Expenses 2018: $116,565Net Income 2018: $47,2622018Revenue 2019: $184,770Expenses 2019: $132,128Net Income 2019: $52,6422019Revenue 2020: $184,936Expenses 2020: $130,302Net Income 2020: $54,6342020Revenue 2021: $152,155Expenses 2021: $104,777Net Income 2021: $47,3782021Revenue 2022: $151,775Expenses 2022: $129,346Net Income 2022: $22,4292022Revenue 2023: $164,072Expenses 2023: $125,409Net Income 2023: $38,6632023Revenue 2024: $176,875Expenses 2024: $143,284Net Income 2024: $33,5912024Revenue 2025: $186,329Expenses 2025: $151,991Net Income 2025: $34,3382025

Highlighted filing

2025

Revenue$186,329
Expenses$151,991
Net Income$34,338
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$432,104
Liabilities
$1,569
Net assets
$430,535
Revenue
$186,329
Expenses
$151,991
Net income
$34,338
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.32$0.02$4.31$1.86$1.52$0.34
2024Detailed filing. Detailed filing data is available for this year.$3.97$0.00$3.96$1.77$1.43$0.34
2023Detailed filing. Detailed filing data is available for this year.$3.64$0.01$3.63$1.64$1.25$0.39
2022Detailed filing. Detailed filing data is available for this year.$3.26$0.02$3.24$1.52$1.29$0.22
2021Detailed filing. Detailed filing data is available for this year.$3.03$0.02$3.02$1.52$1.05$0.47
2020Detailed filing. Detailed filing data is available for this year.$2.56$0.02$2.54$1.85$1.30$0.55
2019Detailed filing. Detailed filing data is available for this year.$2.01$0.01$2.00$1.85$1.32$0.53
2018Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$1.64$1.17$0.47
2017Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.00$1.01$0.77$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.02$0.75$1.17$0.87$0.29
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.46$0.86$0.84$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.44$1.09$0.98$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.03$0.34$0.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jul 22, 2025
Return Version
2024v5.2
Gross Receipts
$186,329
Mission and Program Overview

Mission

Training of union members in their craft.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$338,219$250,000▼ $88,219
Cash and Non-Interest-Bearing Accounts$58,451$178,470▲ $120,019
Prepaid Expenses and Deferred Charges-$1,380-
Total Assets$396,670$432,104▲ $35,434
Other Assets Total-$2,254-
Liabilities
Accounts Payable and Accrued Expenses$473$1,569▲ $1,096
Total Liabilities$473$1,569▲ $1,096
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$396,197$430,535▲ $34,338
Total Net Assets Fund Balance$396,197$430,535▲ $34,338
Total Liabilities and Net Assets / Fund Balance$396,670$432,104▲ $35,434
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
John YoderPresident
Bryan MarkerTrustee
Jason LeithTrustee
Scott UpoleTrustee
Denton ShriverRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$170,894
Investment Income
$15,435
Other Revenue
$0
Change in Net Assets
$34,338

Audited Revenue Reconciliation

Revenue per Audited Statements
$186,329
Total Revenue per Audited Statements
$186,329
Total Revenue per Form 990
$186,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,835
Salaries, Compensation, and Employee Benefits$66,156
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$60,198$682$0$60,880
Occupancy$10,765$2,691$0$13,456
Fees for Services Accounting$0$7,973$0$7,973
Payroll Taxes$5,212$64$0$5,276
Insurance$1,714$2,053$0$3,767
Other Expenses$0$1,988$0$1,988
Office Expenses$1,302$0$0$1,302
Advertising$357$0$0$357
Total Functional Expenses$121,767$30,224$0$151,991

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$151,991
Total Expenses per Audited Statements$151,991
Total Expenses per Form 990$151,991
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
PLUMBERS AND STEAMFITTERS LOCAL #489 TRAINING FUND
EIN
23-7127467
Phone
3017228515
Address
2 PARK STREET, CUMBERLAND, MD 21502

Signing Officer

Name
Scott Upole
Title
Business Manager
Phone
3017228515
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Upole
Formed
1967
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
0

Preparer

Firm
Fike Conner & Associates PA
Address
113 National Highway, LaVale, MD 21502
Preparer
Harold E Fike Jr CPA
Phone
3017779383
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“The organization has members.”

Pt VI, Line 7A

“Members elect a business manager who appoints the trustees.”

Pt VI, Line 11B

“The governance board reviews prior to filing.”

Pt VI, Line 15A

“Wages are paid strictly for training instruction hours and administrative. No wages are paid for official positions.”

Pt VI, Line 15B

“No wages are paid for ceo - volunteer management.”

Raw XML Appendix385 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0473
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01569
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TRAINING OF UNION MEMBERS IN THEIR CRAFT.
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt0357
IRS990/AdvertisingGrp/TotalAmt0357
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0SCOTT UPOLE
IRS990/BooksInCareOfDetail/PhoneNum03017228515
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02 PARK ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0CUMBERLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021502
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt058451
IRS990/CashNonInterestBearingGrp/EOYAmt0178470
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompDisqualPersonsGrp/FundraisingAmt00
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt0682
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt060198
IRS990/CompDisqualPersonsGrp/TotalAmt060880
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt015435
IRS990/CYOtherExpensesAmt085835
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0170894
IRS990/CYRevenuesLessExpensesAmt034338
IRS990/CYSalariesCompEmpBnftPaidAmt066156
IRS990/CYTotalExpensesAmt0151991
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0186329
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0ADMINISTER AND OPERATE THE APPRENTICESHIP PROGRAM. PROVIDE TRAINING TO JOURNEYMAN TO ASSIST THEM IN MEETING THE CHANGES IN THE INDUSTRY AND TO HELP THEM COMPLY WITH NEW REGULATIONS IN THE CRAFT OF PIPEFITTING AND PLUMBING.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt018
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0121767
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07973
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt07973
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT UPOLE
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN YODER
IRS990/Form990PartVIISectionAGrp/PersonNm2DENTON SHRIVER
IRS990/Form990PartVIISectionAGrp/PersonNm3JASON LEITH
IRS990/Form990PartVIISectionAGrp/PersonNm4BRYAN MARKER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0186329
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt02053
IRS990/InsuranceGrp/ProgramServicesAmt01714
IRS990/InsuranceGrp/TotalAmt03767
IRS990/InvestmentIncomeGrp/ExclusionAmt015435
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt015435
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TRAINING OF UNION MEMBERS IN THEIR CRAFT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0396197
IRS990/NetAssetsOrFundBalancesEOYAmt0430535
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0396197
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0430535
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02691
IRS990/OccupancyGrp/ProgramServicesAmt010765
IRS990/OccupancyGrp/TotalAmt013456
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt01302
IRS990/OfficeExpensesGrp/TotalAmt01302
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt02254
IRS990/OtherExpensesGrp/Desc0INTERNATIONAL TRAINING DUES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT LEASE
IRS990/OtherExpensesGrp/Desc2TRAINING EXPENSES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014773
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31988
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt11435
IRS990/OtherExpensesGrp/ProgramServicesAmt240784
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt014773
IRS990/OtherExpensesGrp/TotalAmt11435
IRS990/OtherExpensesGrp/TotalAmt240784
IRS990/OtherExpensesGrp/TotalAmt31988
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt064
IRS990/PayrollTaxesGrp/ProgramServicesAmt05212
IRS990/PayrollTaxesGrp/TotalAmt05276
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01380
IRS990/PrincipalOfficerNm0SCOTT UPOLE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611513
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTORS ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0169319
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011889
IRS990/PYOtherExpensesAmt080267
IRS990/PYProgramServiceRevenueAmt0164986
IRS990/PYRevenuesLessExpensesAmt033591
IRS990/PYSalariesCompEmpBnftPaidAmt063017
IRS990/PYTotalExpensesAmt0143284
IRS990/PYTotalRevenueAmt0176875
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt034338
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0170894
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0338219
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0250000
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0151991
IRS990ScheduleD/RevenueSubtotalAmt0186329
IRS990ScheduleD/TotalExpensesPerForm990Amt0151991
IRS990ScheduleD/TotalRevenuePerForm990Amt0186329
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0186329
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0151991
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Literature and advertisements for students includes a statement that the Organization is a nondiscriminatory employer. Bylaws also require nondiscriminatory policy.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt14.-d - Does not solicit contributions Does not solicit contributions
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 4d
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT A BUSINESS MANAGER WHO APPOINTS THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNANCE BOARD REVIEWS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WAGES ARE PAID STRICTLY FOR TRAINING INSTRUCTION HOURS AND ADMINISTRATIVE. NO WAGES ARE PAID FOR OFFICIAL POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO WAGES ARE PAID FOR CEO - VOLUNTEER MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLUMBERS AND STEAMFITTERS UA LOCAL 489
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0520580681
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HIRING HALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02 PARK STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CUMBERLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021502
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0396670
IRS990/TotalAssetsEOYAmt0432104
IRS990/TotalAssetsGrp/BOYAmt0396670
IRS990/TotalAssetsGrp/EOYAmt0432104
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030224
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0121767
IRS990/TotalFunctionalExpensesGrp/TotalAmt0151991
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0473
IRS990/TotalLiabilitiesEOYAmt01569
IRS990/TotalLiabilitiesGrp/BOYAmt0473
IRS990/TotalLiabilitiesGrp/EOYAmt01569
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0396197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0430535
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01575
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0121767
IRS990/TotalProgramServiceRevenueAmt0170894
IRS990/TotalRevenueGrp/ExclusionAmt015435
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0340213
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0186329
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0396670
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0432104
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02 PARK ST
IRS990/USAddress/CityNm0CUMBERLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021502
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT UPOLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum03017228515
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS AND STEAMFITTERS LOCAL #489 TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0237127467
ReturnHeader/Filer/PhoneNum03017228515
ReturnHeader/Filer/USAddress/AddressLine1Txt02 PARK STREET
ReturnHeader/Filer/USAddress/CityNm0CUMBERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021502
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521708134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Fike Conner & Associates PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0113 National Highway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LaVale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021502
ReturnHeader/PreparerPersonGrp/PhoneNum03017779383
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Harold E Fike Jr CPA
ReturnHeader/ReturnTs02025-07-22T09:46:48-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.