Civic Intelligence

Plumbers & Pipefitters Local 162 Apprenticeship Tr

990 • Fiscal year 2025 • EIN 23-7167938

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 06, 2025

Organization Profile
1220 East 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

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

87th percentile

40%

Higher net margin than 87% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$212,977

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 15.2% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

93rd percentile

54%

Faster asset growth than 93% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

75%

Faster revenue growth than 91% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$1,738,782

Up $607,548 (+54%) from 2024

Net Assets

Up

$1,726,437

Up $598,277 (+53%) from 2024

Liabilities

Up

$12,345

Up $9,271 (+302%) from 2024

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin87th percentile

Revenue

Up

$1,402,569

Up $601,384 (+75%) from 2024

Expenses

Up

$841,076

Up $149,159 (+22%) from 2024

Net Income

Up

$561,493

Up $452,225 (+414%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

2025

Assets$1,738,782
Liabilities$12,345
Net Assets$1,726,437
Open 2025 Filing

Operations Trend

Revenue Growth91st percentile

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

2025

Revenue$1,402,569
Expenses$841,076
Net Income$561,493
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$1,402,569
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$348,713$910,556▲ $561,843
Investments in Publicly Traded Securities$671,069$733,836▲ $62,767
Land, Buildings, and Equipment, Net$98,294$80,389▼ $17,905
Savings and Temporary Cash Investments$13,158$14,001▲ $843
Total Assets$1,131,234$1,738,782▲ $607,548
Liabilities
Other Liabilities$3,074$12,345▲ $9,271
Total Liabilities$3,074$12,345▲ $9,271
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,128,160$1,726,437▲ $598,277
Total Net Assets Fund Balance$1,128,160$1,726,437▲ $598,277
Total Liabilities and Net Assets / Fund Balance$1,131,234$1,738,782▲ $607,548

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$80,389$302,219$382,608
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleBaseOtherTotal
Mark TerrillTrustee$121,929$56,123$178,052

Board Members and Trustees

NameTitle
Chad HobbsChairman
August KurtzTrustee
David AllbrightTrustee
Jake HolbrookTrustee
Jonathan StumpfTrustee
Rob BoyleTrustee
Ryan FoxTrustee
Tim HaneyTrustee
Valerie PopeTrustee
Ryan HaskinsCoordinator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,372,725
Investment Income
$28,731
Other Revenue
$1,113
Change in Net Assets
$561,493

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,400,665
Revenue Not Reported on Financial Statements
$1,904
Revenue Not Reported on Form 990
$36,784
Total Revenue per Audited Statements
$1,437,449
Total Revenue per Form 990
$1,402,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$581,330
Other Expenses$259,746
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,546$127,020-$273,566
Current Officers, Directors, Trustees, and Key Employees$152,148$16,925-$169,073
Pension Plan Contributions$40,513$17,364-$57,877
All Other Expenses$41,188$7,214-$48,402
Other Employee Benefits$32,659$13,997-$46,656
Payroll Taxes$26,984$7,174-$34,158
Depreciation Depletion$20,400$1,536-$21,936
Other Expenses$12,973$977-$13,950
Occupancy$12,090$910-$13,000
Insurance-$12,640-$12,640
Office Expenses$9,589$1,680-$11,269
Fees for Services Accounting-$7,747-$7,747
Travel$7,324--$7,324
Fees for Service Investment Mgmnt Fees-$1,904-$1,904
Fees for Services Legal-$1,392-$1,392
Total Functional Expenses$620,792$220,284$0$841,076

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$841,076
Expenses per Audited Statements$839,172
Total Expenses per Audited Statements$839,172
Expenses Not Reported on Financial Statements$1,904
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$12,345
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 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

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
Phone
9372238534
Address
1220 EAST 2ND STREET, DAYTON, OH 45403

Signing Officer

Name
Ryan Haskins
Title
Coordinator
Phone
9372238534
Signed
2025-11-06
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
18

Preparer

Firm
Kelley Galloway Smith Goolsby Psc
Address
5086 WOOSTER ROAD, CINCINNATI, OH 45226
Preparer
Nathan Bailey 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.”

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IRS990/OccupancyGrp/TotalAmt013000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01680
IRS990/OfficeExpensesGrp/ProgramServicesAmt09589
IRS990/OfficeExpensesGrp/TotalAmt011269
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013997
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt032659
IRS990/OtherEmployeeBenefitsGrp/TotalAmt046656
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS TRAINING SU
IRS990/OtherExpensesGrp/Desc1TEXTBOOKS & MANUALS
IRS990/OtherExpensesGrp/Desc2UTILITIES & TELEPHONE
IRS990/OtherExpensesGrp/Desc3BUILDING REPAIRS & MAINTE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01804
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1977
IRS990/OtherExpensesGrp/ProgramServicesAmt061738
IRS990/OtherExpensesGrp/ProgramServicesAmt132678
IRS990/OtherExpensesGrp/ProgramServicesAmt223962
IRS990/OtherExpensesGrp/ProgramServicesAmt312973
IRS990/OtherExpensesGrp/TotalAmt061738
IRS990/OtherExpensesGrp/TotalAmt132678
IRS990/OtherExpensesGrp/TotalAmt225766
IRS990/OtherExpensesGrp/TotalAmt313950
IRS990/OtherLiabilitiesGrp/BOYAmt03074
IRS990/OtherLiabilitiesGrp/EOYAmt012345
IRS990/OtherRevenueMiscGrp/Desc0RECYCLING PROCEEDS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME - OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01061
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt152
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01061
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt152
IRS990/OtherRevenueTotalAmt01113
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0127020
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0146546
IRS990/OtherSalariesAndWagesGrp/TotalAmt0273566
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07174
IRS990/PayrollTaxesGrp/ProgramServicesAmt026984
IRS990/PayrollTaxesGrp/TotalAmt034158
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt017364
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt040513
IRS990/PensionPlanContributionsGrp/TotalAmt057877
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RYAN HASKINS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BT & MES CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1CUYAHOGA COMMUNITY COLLEGE
IRS990/ProgramServiceRevenueGrp/Desc2TEXTBOOKS
IRS990/ProgramServiceRevenueGrp/Desc3CLASS REGISTRATION DEPOSITS
IRS990/ProgramServiceRevenueGrp/Desc4TEST FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01292308
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt135370
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224327
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311920
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt45855
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01292308
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt135370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224327
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45855
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019304
IRS990/PYOtherExpensesAmt0223889
IRS990/PYOtherRevenueAmt013017
IRS990/PYProgramServiceRevenueAmt0768864
IRS990/PYRevenuesLessExpensesAmt0109268
IRS990/PYSalariesCompEmpBnftPaidAmt0468028
IRS990/PYTotalExpensesAmt0691917
IRS990/PYTotalRevenueAmt0801185
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0561493
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013158
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014001
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt080389
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0302219
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0382608
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01904
IRS990ScheduleD/ExpensesSubtotalAmt0839172
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt01904
IRS990ScheduleD/InvestmentExpensesNotIncldAmt01904
IRS990ScheduleD/NetUnrealizedGainsInvstAmt036784
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHELD
IRS990ScheduleD/RevenueNotReportedAmt036784
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01904
IRS990ScheduleD/RevenueSubtotalAmt01400665
IRS990ScheduleD/TotalBookValueLandBuildingsAmt080389
IRS990ScheduleD/TotalExpensesPerForm990Amt0841076
IRS990ScheduleD/TotalLiabilityAmt012345
IRS990ScheduleD/TotalRevenuePerForm990Amt01402569
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01437449
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0839172
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/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL DID NOT PUBLISH IN THE NEWSPAPER OR BROADCAST MEDIA THIS YEAR. MANAGEMENT BELIEVES THAT HAVING THE NON- DISCRIMINATION POLICY ON THE WEBSITE, AND ALL THE MATERIALS AVAILABLE TO POTENTIAL APPRENTICES, HAS SUFFICIENTLY NOTIFIED THE GENERAL PUBLIC.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0121929
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0124041
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1122226
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt056123
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt088936
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt187890
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARK TERRILL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1AUGUST KURTZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2RYAN HASKINS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0178052
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0212977
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1210116
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,738,782
Liabilities
$12,345
Net assets
$1,726,437
Revenue
$1,402,569
Expenses
$841,076
Net income
$561,493
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.74$0.01$1.73$1.40$0.84$0.56
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.00$1.13$0.80$0.69$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.58$0.64$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.01$0.97$0.58$0.55$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.07$0.63$0.51$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$0.68$0.53$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.01$0.69$0.72$0.53$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.01$0.50$0.55$0.52$0.03