Civic Intelligence

Plumbers Apprenticeship Educational Fund

990 • Fiscal year 2023 • EIN 25-6034927

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 30, 2024

Organization ProfileWWW.UA27.ORG
1040 Montour West Industrial ParkCoraopolis, PA 15108-9307

(724) 695-8175

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.01x

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

34th percentile

0.5%

Higher net margin than 34% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

50th percentile

4.7%

Faster asset growth than 50% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

14th percentile

-11%

Faster revenue growth than 14% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$4,051,741

Up $180,281 (+4.7%) from 2022

Net Assets

Up

$4,045,208

Up $180,027 (+4.7%) from 2022

Liabilities

Up

$6,533

Up $254 (+4.0%) from 2022

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin34th percentile

Revenue

Down

$1,238,948

Down $153,097 (-11%) from 2022

Expenses

Up

$1,232,434

Up $61,053 (+5.2%) from 2022

Net Income

Down

$6,514

Down $214,150 (-97%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,824,002Liabilities 2011: $4,688Net Assets 2011: $1,819,3142011Assets 2012: $1,837,612Liabilities 2012: $2,817Net Assets 2012: $1,834,7952012Assets 2013: $1,768,475Liabilities 2013: $0Net Assets 2013: $1,768,4752013Assets 2014: $2,532,046Liabilities 2014: $33Net Assets 2014: $2,532,0132014Assets 2016: $2,677,424Liabilities 2016: $1,085Net Assets 2016: $2,676,3392016Assets 2017: $2,758,529Liabilities 2017: $2,783Net Assets 2017: $2,755,7462017Assets 2018: $2,844,739Liabilities 2018: $1,209Net Assets 2018: $2,843,5302018Assets 2020: $3,610,872Liabilities 2020: $2,197Net Assets 2020: $3,608,6752020Assets 2021: $4,075,181Liabilities 2021: $779Net Assets 2021: $4,074,4022021Assets 2022: $3,871,460Liabilities 2022: $6,279Net Assets 2022: $3,865,1812022Assets 2023: $4,051,741Liabilities 2023: $6,533Net Assets 2023: $4,045,2082023Assets 2024: $4,157,147Liabilities 2024: $5,754Net Assets 2024: $4,151,3932024

Highlighted filing

2023

Assets$4,051,741
Liabilities$6,533
Net Assets$4,045,208
Open 2023 Filing

Operations Trend

Revenue Growth14th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $599,7172011Expenses 2012: $599,2122012Revenue 2013: $398,195Expenses 2013: $552,796Net Income 2013: -$154,6012013Revenue 2014: $1,440,020Expenses 2014: $663,794Net Income 2014: $776,2262014Revenue 2016: $784,114Expenses 2016: $730,317Net Income 2016: $53,7972016Revenue 2017: $857,562Expenses 2017: $853,386Net Income 2017: $4,1762017Revenue 2018: $1,213,760Expenses 2018: $1,021,443Net Income 2018: $192,3172018Revenue 2020: $1,308,898Expenses 2020: $896,341Net Income 2020: $412,5572020Revenue 2021: $1,455,245Expenses 2021: $1,087,863Net Income 2021: $367,3822021Revenue 2022: $1,392,045Expenses 2022: $1,171,381Net Income 2022: $220,6642022Revenue 2023: $1,238,948Expenses 2023: $1,232,434Net Income 2023: $6,5142023Revenue 2024: $1,284,431Expenses 2024: $1,234,248Net Income 2024: $50,1832024

Highlighted filing

2023

Revenue$1,238,948
Expenses$1,232,434
Net Income$6,514
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 30, 2024
Return Version
2023v5.0
Gross Receipts
$1,755,022
Mission and Program Overview

Mission

Apprentice plumbers are trained to become members of plumbers local 27

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,865,181$4,045,208▲ $180,027
Investments in Publicly Traded Securities$1,073,815$1,243,236▲ $169,421
Investments Other Securities$989,011$1,086,441▲ $97,430
Land, Buildings, and Equipment, Net$1,043,271$979,809▼ $63,462
Cash and Non-Interest-Bearing Accounts$651,032$699,578▲ $48,546
Savings and Temporary Cash Investments$106,909$42,677▼ $64,232
Prepaid Expenses and Deferred Charges$7,422--
Total Assets$3,871,460$4,051,741▲ $180,281
Liabilities
Deferred Revenue$5,500$5,500→ $0
Other Liabilities$779$1,033▲ $254
Total Liabilities$6,279$6,533▲ $254
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,865,181$4,045,208▲ $180,027
Total Liabilities and Net Assets / Fund Balance$3,871,460$4,051,741▲ $180,281

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$967,309$1,810,623$2,777,932
Land$12,500-$12,500
Other Securities$1,086,441--
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Edward BigleyTrustee
Keith J YeagerTrustee
Leo J Wolfe JrTrustee
Regis R ClausTrustee
Thomas SandellTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,168,315
Investment Income
$36,993
Other Revenue
$33,640
Change in Net Assets
$6,514

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,238,948
Total Revenue per Audited Statements
$1,238,948
Total Revenue per Form 990
$1,238,948
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$736,376
Salaries, Compensation, and Employee Benefits$496,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$422,845--$422,845
All Other Expenses$157,820--$157,820
Depreciation Depletion$111,675--$111,675
Occupancy$109,584--$109,584
Payroll Taxes$37,793--$37,793
Other Expenses$35,515--$35,515
Office Expenses$29,142--$29,142
Pension Plan Contributions$27,812--$27,812
Insurance$20,571--$20,571
Travel$13,817--$13,817
Fees for Services Accounting$10,422--$10,422
Fees for Service Investment Mgmnt Fees$7,888--$7,888
Other Employee Benefits$7,608--$7,608
Conferences and Meetings$5,225--$5,225
Advertising$4,000--$4,000
Total Functional Expenses$1,232,434$0$0$1,232,434

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,232,434
Expenses per Audited Statements$1,232,138
Total Expenses per Audited Statements$1,232,138
Expenses Not Reported on Financial Statements$296
Other Expense Adjustments$296
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$1,033
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

“The return was reviewed by trustee before it was electronically filed.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Plumbers Apprenticeship
EIN
25-6034927
Phone
7246958175
Address
1040 MONTOUR WEST INDUSTRIAL PARK, CORAOPOLIS, PA 15108-9307

Signing Officer

Name
Edward Bigley
Title
Trustee
Phone
7246958175
Signed
2024-07-30

Organization Details

Principal Officer
Edward Bigley
Formed
1962
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
27

Preparer

Firm
CYPHER & CYPHER CPA'S
Address
179 E PIKE ST, CANONSBURG, PA 15317-1765
Preparer
James P Jackson CPA
Phone
7247453543
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Apprentice plumbers are trained to become members of plumbers local 27”

Form 990, Part IX, Line 24E

“Training 32,103 0 0 instructors class 31,314 0 0 administration fee 23,896 0 0 social functions 13,993 0 0 repairs and maintenance 13,031 0 0 orientation 12,064 0 0 temporary help 11,326 0 0 shirts 7,383 0 0 telephone 4,995 0 0 payroll processing 4,891 0 0 background checks 1,586 0 0 miscellaneous 1,238 0 0 total 157,820 0 0”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

“Book / tax depreciation difference 296”

Raw XML Appendix346 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.

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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01238948
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01232138
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0APPRENTICE PLUMBERS ARE TRAINED TO BECOME MEMBERS OF PLUMBERS LOCAL 27
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN WAS REVIEWED BY TRUSTEE BEFORE IT WAS ELECTRONICALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRAINING 32,103 0 0 INSTRUCTORS CLASS 31,314 0 0 ADMINISTRATION FEE 23,896 0 0 SOCIAL FUNCTIONS 13,993 0 0 REPAIRS AND MAINTENANCE 13,031 0 0 ORIENTATION 12,064 0 0 TEMPORARY HELP 11,326 0 0 SHIRTS 7,383 0 0 TELEPHONE 4,995 0 0 PAYROLL PROCESSING 4,891 0 0 BACKGROUND CHECKS 1,586 0 0 MISCELLANEOUS 1,238 0 0 TOTAL 157,820 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03871460
IRS990/TotalAssetsEOYAmt04051741
IRS990/TotalAssetsGrp/BOYAmt03871460
IRS990/TotalAssetsGrp/EOYAmt04051741
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01232434
IRS990/TotalFunctionalExpensesGrp/TotalAmt01232434
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06279
IRS990/TotalLiabilitiesEOYAmt06533
IRS990/TotalLiabilitiesGrp/BOYAmt06279
IRS990/TotalLiabilitiesGrp/EOYAmt06533
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03865181
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04045208
IRS990/TotalOtherProgSrvcExpenseAmt01232434
IRS990/TotalOtherProgSrvcRevenueAmt01168315
IRS990/TotalProgramServiceExpensesAmt01232434
IRS990/TotalProgramServiceRevenueAmt01168315
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01238948
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01238948
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03871460
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04051741
IRS990/TravelGrp/ProgramServicesAmt013817
IRS990/TravelGrp/TotalAmt013817
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01040 MONTOUR WEST INDUSTRIAL PARK
IRS990/USAddress/CityNm0CORAOPOLIS
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015108
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.UA27.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0EDWARD BIGLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07246958175
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS APPRENTICESHIP
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATIONAL FUND
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0256034927
ReturnHeader/Filer/PhoneNum07246958175
ReturnHeader/Filer/USAddress/AddressLine1Txt01040 MONTOUR WEST INDUSTRIAL PARK
ReturnHeader/Filer/USAddress/CityNm0CORAOPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0151089307
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251385288
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CYPHER & CYPHER CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0179 E PIKE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CANONSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0153171765
ReturnHeader/PreparerPersonGrp/PhoneNum07247453543
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES P JACKSON CPA
ReturnHeader/ReturnTs02024-07-31T07:48:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,051,741
Liabilities
$6,533
Net assets
$4,045,208
Revenue
$1,238,948
Expenses
$1,232,434
Net income
$6,514
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.01$4.15$1.28$1.23$0.05
2023Detailed filing. Detailed filing data is available for this year.$4.05$0.01$4.05$1.24$1.23$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.01$3.87$1.39$1.17$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$0.00$4.07$1.46$1.09$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.00$3.61$1.31$0.90$0.41
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.00$2.84$1.21$1.02$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.00$2.76$0.86$0.85$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.00$2.68$0.78$0.73$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$1.44$0.66$0.78
2013Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.40$0.55$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.00$1.83$0.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.00$1.82$0.60