Civic Intelligence

Plumbers & Pipefitters Local 162 Apprenticeship Tr

990 • Fiscal year 2018 • EIN 23-7167938

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 31, 2018

1200 E 2nd StreetDayton, OH 45403

(937) 223-8534

Siviq Scores

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

Liabilities / Assets

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

55th percentile

5.6%

Higher net margin than 55% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

57th percentile

$29,952

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$509,655

No earlier filing loaded for comparison.

Net Assets

$503,744

No earlier filing loaded for comparison.

Liabilities

$5,911

No earlier filing loaded for comparison.

Revenue

$547,534

No earlier filing loaded for comparison.

Expenses

$517,000

No earlier filing loaded for comparison.

Net Income

$30,534

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2018: $509,655Liabilities 2018: $5,911Net Assets 2018: $503,7442018Assets 2019: $702,645Liabilities 2019: $10,411Net Assets 2019: $692,2342019Assets 2020: $833,426Liabilities 2020: $9,799Net Assets 2020: $823,6272020Assets 2021: $1,083,409Liabilities 2021: $10,143Net Assets 2021: $1,073,2662021Assets 2022: $979,910Liabilities 2022: $10,476Net Assets 2022: $969,4342022Assets 2023: $964,713Liabilities 2023: $3,645Net Assets 2023: $961,0682023Assets 2024: $1,131,234Liabilities 2024: $3,074Net Assets 2024: $1,128,1602024Assets 2025: $1,738,782Liabilities 2025: $12,345Net Assets 2025: $1,726,4372025

Highlighted filing

2018

Assets$509,655
Liabilities$5,911
Net Assets$503,744

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2018: $547,534Expenses 2018: $517,000Net Income 2018: $30,5342018Revenue 2019: $718,347Expenses 2019: $529,857Net Income 2019: $188,4902019Revenue 2020: $677,594Expenses 2020: $532,577Net Income 2020: $145,0172020Revenue 2021: $625,640Expenses 2021: $510,163Net Income 2021: $115,4772021Revenue 2022: $584,958Expenses 2022: $550,390Net Income 2022: $34,5682022Revenue 2023: $583,402Expenses 2023: $644,756Net Income 2023: -$61,3542023Revenue 2024: $801,185Expenses 2024: $691,917Net Income 2024: $109,2682024Revenue 2025: $1,402,569Expenses 2025: $841,076Net Income 2025: $561,4932025

Highlighted filing

2018

Revenue$547,534
Expenses$517,000
Net Income$30,534
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 31, 2018
Return Version
2017v2.3
Gross Receipts
$547,534
Mission and Program Overview

Mission

The education trust fund was created for the purpose of establishing a school for the training of apprentices and journeymen and to adopt programs, plans, policies, rules, regulations, and procedures for the admission, education, and training of employees in the plumbing, pipe fitting, refrigeration, heating, air conditioning, and allied industries. The education trust fund was also created to sponsor and/or finance any activity which, in the opinion of the trustees will further the knowledge and skill of employees associated with the plumbing and pipe fitting industries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$384,567$350,278▼ $34,289
Savings and Temporary Cash Investments$51,955$100,000▲ $48,045
Land, Buildings, and Equipment, Net$43,706$59,377▲ $15,671
Total Assets$481,406$509,655▲ $28,249
Other Assets Total$1,178--
Liabilities
Other Liabilities$8,196$5,911▼ $2,285
Total Liabilities$8,196$5,911▼ $2,285
Net Assets / Fund Balance
Unrestricted Net Assets$473,210$503,744▲ $30,534
Total Net Assets Fund Balance$473,210$503,744▲ $30,534
Total Liabilities and Net Assets / Fund Balance$481,406$509,655▲ $28,249

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$59,377$171,103$230,480
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ryan HaskinsCoordinatorFT$29,952$29,952
David SeubertTrustee-$1,770$1,770

Board Members and Trustees

NameTitle
August KurtzTrustee
Bobby BrownTrustee
Chad HobbsTrustee
Douglas WalkerTrustee
Mark TerrillTrustee
Nathan TiemeierTrustee
Tony JohnsonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$474,646
Program Service Revenue
$58,725
Investment Income
$25
Other Revenue
$14,138
Change in Net Assets
$30,534

Audited Revenue Reconciliation

Revenue per Audited Statements
$547,534
Total Revenue per Audited Statements
$547,534
Total Revenue per Form 990
$547,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$311,363
Other Expenses$205,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$178,745--$178,745
Other Employee Benefits$79,620--$79,620
Current Officers, Directors, Trustees, and Key Employees$31,722--$31,722
All Other Expenses$30,321--$30,321
Payroll Taxes$21,276--$21,276
Depreciation Depletion$18,631--$18,631
Office Expenses$17,959--$17,959
Other Expenses$15,974--$15,974
Travel$13,010--$13,010
Occupancy$13,000--$13,000
Fees for Services Accounting$6,359--$6,359
Insurance$6,122--$6,122
Advertising$2,024--$2,024
Fees for Services Legal$816--$816
Total Functional Expenses$517,000$0$0$517,000

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$517,000
Total Expenses per Audited Statements$517,000
Total Expenses per Form 990$517,000
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
Payroll Taxes Withheld$5,911
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Copies of the 990 were provided and reviewed with the board of trustees prior to filing. The review was conducted by kelley galloway smith goolsby, psc, the firm that prepared the 990. The preparation and review of the 990 was overseen by mr. Ryan haskins, coordinator.

Form 990, Page 6, Part VI, Line 15A

Compensation practices for instructors are based on journeyman hourly rates as outlined in the latest collective bargaining agreement. Lost time wages for non-salaried union trustee members are paid based on the current hourly rate paid by their employers. Trustee representatives of the employers are not compensated for their attendance and participation at the board of trustees meetings. Employer trustees are compensated for attending continuing education seminars that are sponsored by professional organizations.

Form 990, Page 6, Part VI, Line 15B

Office personnel wages are paid based on hourly rates that are approved by the board of trustees.

Form 990, Page 6, Part VI, Line 19

Upon written request, the organization's governing documents and financial statements are made available to the general public.

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 162
EIN
23-7167938
Address
1200 E 2ND STREET, DAYTON, OH 45403

Signing Officer

Name
Ryan Haskins
Title
Coordinator
Phone
9372238534
Signed
2018-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Haskins
Formed
1896
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
25

Preparer

Firm
Kelley Galloway Smith Goolsby Psc
Address
5086 WOOSTER ROAD, CINCINNATI, OH 45226
Preparer
Michael T Hayes CPA
Phone
5137459204
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The education trust fund was created for the purpose of establishing a school for the training of apprentices and journeymen and to adopt programs, plans, policies, rules, regulations, and procedures for the admission, education, and training of employees in the plumbing, pipe fitting, refrigeration, heating, air conditioning, and allied industries. The education trust fund was also created to sponsor and/or finance any activity which, in the opinion of the trustees will further the knowledge and skill of employees associated with the plumbing and pipe fitting industries.

Raw XML AppendixShowing 400 of 449 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE EDUCATION TRUST FUND WAS CREATED FOR THE PURPOSE OF ESTABLISHING A SCHOOL FOR THE TRAINING OF APPRENTICES AND JOURNEYMEN AND TO ADOPT PROGRAMS, PLANS, POLICIES, RULES, REGULATIONS, AND PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PLUMBING, PIPE FITTING, REFRIGERATION, HEATING, AIR CONDITIONING, AND ALLIED INDUSTRIES. THE EDUCATION TRUST FUND WAS ALSO CREATED TO SPONSOR AND/OR FINANCE ANY ACTIVITY WHICH, IN THE OPINION OF THE TRUSTEES WILL FURTHER THE KNOWLEDGE AND SKILL OF EMPLOYEES ASSOCIATED WITH THE PLUMBING AND PIPE FITTING INDUSTRIES.
IRS990/AdvertisingGrp/ProgramServicesAmt02024
IRS990/AdvertisingGrp/TotalAmt02024
IRS990/AllOtherExpensesGrp/ProgramServicesAmt030321
IRS990/AllOtherExpensesGrp/TotalAmt030321
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0RYAN HASKINS
IRS990/BooksInCareOfDetail/PhoneNum09372238534
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01220 EAST SECOND STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0DAYTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045403
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0384567
IRS990/CashNonInterestBearingGrp/EOYAmt0350278
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt031722
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt031722
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0474646
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt025
IRS990/CYOtherExpensesAmt0205637
IRS990/CYOtherRevenueAmt014138
IRS990/CYProgramServiceRevenueAmt058725
IRS990/CYRevenuesLessExpensesAmt030534
IRS990/CYSalariesCompEmpBnftPaidAmt0311363
IRS990/CYTotalExpensesAmt0517000
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0547534
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt018631
IRS990/DepreciationDepletionGrp/TotalAmt018631
IRS990/Desc0THE ORGANIZATION ACCOMPLISHED ITS MISSION OF PROVIDING CLASSROOM AND ON THE JOB TRAINING OF INDIVIDUALS FROM THE PLUMBER, PIPE FITTERS AND REFRIGERATION APPRENTICES AND CONTINUING EDUCATION FOR JOURNEYMEN.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt025
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0517000
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06359
IRS990/FeesForServicesAccountingGrp/TotalAmt06359
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0816
IRS990/FeesForServicesLegalGrp/TotalAmt0816
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.25
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0RYAN HASKINS
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID SEUBERT
IRS990/Form990PartVIISectionAGrp/PersonNm2BOBBY BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm3CHAD HOBBS
IRS990/Form990PartVIISectionAGrp/PersonNm4TONY JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm5DOUGLAS WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm6AUGUST KURTZ
IRS990/Form990PartVIISectionAGrp/PersonNm7MARK TERRILL
IRS990/Form990PartVIISectionAGrp/PersonNm8NATHAN TIEMEIER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt029952
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11770
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01896
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0547534
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt06122
IRS990/InsuranceGrp/TotalAmt06122
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt025
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0171103
IRS990/LandBldgEquipBasisNetGrp/BOYAmt043706
IRS990/LandBldgEquipBasisNetGrp/EOYAmt059377
IRS990/LandBldgEquipCostOrOtherBssAmt0230480
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0474646
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE EDUCATION TRUST FUND WAS CREATED FOR THE PURPOSE OF ESTABLISHING A SCHOOL FOR THE TRAINING OF APPRENTICES AND JOURNEYMEN AND TO ADOPT PROGRAMS, PLANS, POLICIES, RULES, REGULATIONS, AND PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PLUMBING, PIPE FITTING, REFRIGERATION, HEATING, AIR CONDITIONING, AND ALLIED INDUSTRIES. THE EDUCATION TRUST FUND WAS ALSO CREATED TO SPONSOR AND/OR FINANCE ANY ACTIVITY WHICH, IN THE OPINION OF THE TRUSTEES WILL FURTHER THE KNOWLEDGE AND SKILL OF EMPLOYEES ASSOCIATED WITH THE PLUMBING AND PIPE FITTING INDUSTRIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0473210
IRS990/NetAssetsOrFundBalancesEOYAmt0503744
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt013000
IRS990/OccupancyGrp/TotalAmt013000
IRS990/OfficeExpensesGrp/ProgramServicesAmt017959
IRS990/OfficeExpensesGrp/TotalAmt017959
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01178
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt079620
IRS990/OtherEmployeeBenefitsGrp/TotalAmt079620
IRS990/OtherExpensesGrp/Desc0APPRENTICE TRAINING
IRS990/OtherExpensesGrp/Desc1TEXTBOOKS & MANUALS
IRS990/OtherExpensesGrp/Desc2UTILITIES & TELEPHONE
IRS990/OtherExpensesGrp/Desc3BOOKKEEPING FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt046692
IRS990/OtherExpensesGrp/ProgramServicesAmt118059
IRS990/OtherExpensesGrp/ProgramServicesAmt216670
IRS990/OtherExpensesGrp/ProgramServicesAmt315974
IRS990/OtherExpensesGrp/TotalAmt046692
IRS990/OtherExpensesGrp/TotalAmt118059
IRS990/OtherExpensesGrp/TotalAmt216670
IRS990/OtherExpensesGrp/TotalAmt315974
IRS990/OtherLiabilitiesGrp/BOYAmt08196
IRS990/OtherLiabilitiesGrp/EOYAmt05911
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014138
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014138
IRS990/OtherRevenueTotalAmt014138
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0178745
IRS990/OtherSalariesAndWagesGrp/TotalAmt0178745
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt021276
IRS990/PayrollTaxesGrp/TotalAmt021276
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RYAN HASKINS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CUYAHOGA COMMUNITY COLLEGE
IRS990/ProgramServiceRevenueGrp/Desc1GRANT INCOME
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT TEXTBOOKS & FEES
IRS990/ProgramServiceRevenueGrp/Desc3DONATED REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026954
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115425
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212543
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33803
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212543
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33803
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0538202
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt036
IRS990/PYOtherExpensesAmt0211890
IRS990/PYOtherRevenueAmt09033
IRS990/PYProgramServiceRevenueAmt069480
IRS990/PYRevenuesLessExpensesAmt0117325
IRS990/PYSalariesCompEmpBnftPaidAmt0287536
IRS990/PYTotalExpensesAmt0499426
IRS990/PYTotalRevenueAmt0616751
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt030534
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt051955
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0100000
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt059377
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0171103
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0230480
IRS990ScheduleD/ExpensesSubtotalAmt0517000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05911
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHELD
IRS990ScheduleD/RevenueSubtotalAmt0547534
IRS990ScheduleD/TotalBookValueLandBuildingsAmt059377
IRS990ScheduleD/TotalExpensesPerForm990Amt0517000
IRS990ScheduleD/TotalLiabilityAmt05911
IRS990ScheduleD/TotalRevenuePerForm990Amt0547534
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0547534
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0517000
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0YES, THE ORGANIZATION PUBLISHES ITS NON-DISCRIMINATION POLICY THROUGH NEWSPAPER MEDIA (SEE ATTACHED).
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EDUCATION TRUST FUND WAS CREATED FOR THE PURPOSE OF ESTABLISHING A SCHOOL FOR THE TRAINING OF APPRENTICES AND JOURNEYMEN AND TO ADOPT PROGRAMS, PLANS, POLICIES, RULES, REGULATIONS, AND PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PLUMBING, PIPE FITTING, REFRIGERATION, HEATING, AIR CONDITIONING, AND ALLIED INDUSTRIES. THE EDUCATION TRUST FUND WAS ALSO CREATED TO SPONSOR AND/OR FINANCE ANY ACTIVITY WHICH, IN THE OPINION OF THE TRUSTEES WILL FURTHER THE KNOWLEDGE AND SKILL OF EMPLOYEES ASSOCIATED WITH THE PLUMBING AND PIPE FITTING INDUSTRIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE 990 WERE PROVIDED AND REVIEWED WITH THE BOARD OF TRUSTEES PRIOR TO FILING. THE REVIEW WAS CONDUCTED BY KELLEY GALLOWAY SMITH GOOLSBY, PSC, THE FIRM THAT PREPARED THE 990. THE PREPARATION AND REVIEW OF THE 990 WAS OVERSEEN BY MR. RYAN HASKINS, COORDINATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PRACTICES FOR INSTRUCTORS ARE BASED ON JOURNEYMAN HOURLY RATES AS OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. LOST TIME WAGES FOR NON-SALARIED UNION TRUSTEE MEMBERS ARE PAID BASED ON THE CURRENT HOURLY RATE PAID BY THEIR EMPLOYERS. TRUSTEE REPRESENTATIVES OF THE EMPLOYERS ARE NOT COMPENSATED FOR THEIR ATTENDANCE AND PARTICIPATION AT THE BOARD OF TRUSTEES MEETINGS. EMPLOYER TRUSTEES ARE COMPENSATED FOR ATTENDING CONTINUING EDUCATION SEMINARS THAT ARE SPONSORED BY PROFESSIONAL ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICE PERSONNEL WAGES ARE PAID BASED ON HOURLY RATES THAT ARE APPROVED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON WRITTEN REQUEST, THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNITED ASSOCIATION OF JOURNEYMEN &
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1DAYTON AREA PIPING INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0APPRENTICES OF THE PLUMBING & PIPE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310473446
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1316018156
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CONTRACTOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01200 EAST SECOND STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12077 EMBURY PARK DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DAYTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1DAYTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045403
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd145414
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt013000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt116614
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt21564
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt31201
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH METHOD
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH METHOD
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2CASH METHOD
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3CASH METHOD
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UNITED ASSOCIATION OF JOURNEYMEN &
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1UNITED ASSOCIATION OF JOURNEYMAN &
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2UNITED ASSOCIATION OF JOURNEYMAN &
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3UNITED ASSOCIATION OF JOURNEYMAN &
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0APPRENTICES OF THE PLUMBING & PIPEFITTING INDUSTRY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt1APPRENTICES OF THE PLUMBING & PIPEFITTING INDUSTRY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt2APPRENTICES OF THE PLUMBING & PIPEFITTING INDUSTRY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt3APPRENTICES OF THE PLUMBING & PIPEFITTING INDUSTRY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3Q
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0481406
IRS990/TotalAssetsEOYAmt0509655
IRS990/TotalAssetsGrp/BOYAmt0481406
IRS990/TotalAssetsGrp/EOYAmt0509655
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0474646
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0517000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0517000
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08196
IRS990/TotalLiabilitiesEOYAmt05911
IRS990/TotalLiabilitiesGrp/BOYAmt08196
IRS990/TotalLiabilitiesGrp/EOYAmt05911
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0473210
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0503744
IRS990/TotalProgramServiceExpensesAmt0517000
IRS990/TotalProgramServiceRevenueAmt058725
IRS990/TotalReportableCompFromOrgAmt031722
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072888
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0547534
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0481406
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0509655
IRS990/TravelGrp/ProgramServicesAmt013010

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings