Liabilities / Assets
8th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 25-6069802 • 501(c)5 • Pittsburgh, PA
Profile
To provide the proper education for labor unions operating in the mechanical construction industry.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
8th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
8th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
7th percentile
Higher top officer pay than 7% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Down$23,461,512
Down $53,857 (-0.2%) from 2023
Liabilities
Down$0
Down $25,696 (-100%) from 2023
Net Assets
Down$23,461,512
Down $28,161 (-0.1%) from 2023
Revenue
Up$6,821,416
Up $967,185 (+17%) from 2023
Expenses
Down$7,190,559
Down $486,632 (-6.3%) from 2023
Net Income
Up-$369,143
Up $1,453,817 (+80%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide the proper education for labor unions operating in the mechanical construction industry.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $23,489,673 | $23,461,512 | ▼ $28,161 |
| Investments in Publicly Traded Securities | $15,738,680 | $16,517,039 | ▲ $778,359 |
| Land, Buildings, and Equipment, Net | $3,368,831 | $3,233,953 | ▼ $134,878 |
| Savings and Temporary Cash Investments | $3,917,483 | $3,223,224 | ▼ $694,259 |
| Cash and Non-Interest-Bearing Accounts | $490,375 | $475,663 | ▼ $14,712 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $23,515,369 | $23,461,512 | ▼ $53,857 |
| Other Assets Total | $0 | $11,633 | ▲ $11,633 |
| Liabilities | |||
| Other Liabilities | $25,696 | $0 | ▼ $25,696 |
| Total Liabilities | $25,696 | $0 | ▼ $25,696 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $23,489,673 | $23,461,512 | ▼ $28,161 |
| Total Liabilities and Net Assets / Fund Balance | $23,515,369 | $23,461,512 | ▼ $53,857 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $130,621 | $1,047,547 | - |
| Leasehold Improvements | $3,103,332 | $4,055,138 | - |
| Name | Title |
|---|---|
| Daniel M Lugaila | Co-chairman |
| Kenneth J Broadbent | Co-chairman |
| Jay Davis | Trustee |
| John Jordan | Trustee |
| Joseph Beardsley | Trustee |
| Michael Chambers | Trustee |
| James Harding | Secretary |
| Regis R Claus | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,874,635 |
| Salaries, Compensation, and Employee Benefits | $3,315,924 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,111,370 | - | - | $2,111,370 |
| Other Employee Benefits | $1,022,248 | - | - | $1,022,248 |
| Depreciation Depletion | $654,800 | - | - | $654,800 |
| Occupancy | $300,000 | - | - | $300,000 |
| Office Expenses | $233,949 | - | - | $233,949 |
| Advertising | $214,889 | - | - | $214,889 |
| Fees for Services Legal | - | $193,423 | - | $193,423 |
| Payroll Taxes | $182,306 | - | - | $182,306 |
| All Other Expenses | $122,922 | - | - | $122,922 |
| Other Expenses | $102,304 | - | - | $102,304 |
| Conferences and Meetings | $80,677 | - | - | $80,677 |
| Insurance | $65,762 | - | - | $65,762 |
| Fees for Services Accounting | - | $7,525 | - | $7,525 |
| Total Functional Expenses | $6,989,611 | $200,948 | $0 | $7,190,559 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $7,190,559 |
| Total Expenses per Audited Statements | $7,190,559 |
| Total Expenses per Form 990 | $7,190,559 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 is prepared by the organization's certified public accountants. It is then reviewed by the organization's governing board.”
“The organization maintains all documents on site and are available for inspection upon request.”
“The organization maintains all documents on site and are available for inspection upon request.”
“The organizations's board of trustees assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.”
“Effective january 19, 2022, the plan is exempt from federal income tax under section 501(c)(3) of the internal revenue code. Prior to that date, the plan was exempt from federal income tax under section 501(c)(5) of the internal revenue code. A "return of organization exempt from income tax", form 990, is filed annually with the united states treasury department. Plan management has analyzed the tax positions taken by the plan and has concluded that as of december 31, 2024 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2021. The plan filed for and received an exemption from filing a form 5500 with the department of labor (dol). The plan believes it is in compliance with all reporting requirements under erisa standards.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE THE PROPER EDUCATION FOR LABOR UNIONS OPERATING IN THE MECHANICAL CONSTRUCTION INDUSTRY. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 214889 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 214889 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 122922 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 122922 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | STEAMFITTERS LOCAL UNION NO 449 JOINT APPRENTICESHIP & TRAINING COMM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4126833600 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5131 CYPRESS STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PITTSBURGH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15224 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 490375 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 475663 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 80677 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 80677 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1769132 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 845492 |
| IRS990/CYOtherExpensesAmt | 0 | 3874635 |
| IRS990/CYOtherRevenueAmt | 0 | 260434 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3946358 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -369143 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3315924 |
| IRS990/CYTotalExpensesAmt | 0 | 7190559 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6821416 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 654800 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 654800 |
| IRS990/Desc | 0 | PROVIDE EDUCATION AND TRAINING FOR LABOR UNIONS OPERATING IN THE MECHANICAL CONSTRUCTION INDUSTRY |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 53 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 6989611 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7525 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7525 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 193423 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 193423 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOSEPH BEARDSLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOHN JORDAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHAEL CHAMBERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAY DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KENNETH J BROADBENT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DANIEL M LUGAILA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JAMES HARDING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | REGIS R CLAUS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CO-CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CO-CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1962 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 1769132 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 6821416 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 65762 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 65762 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 845492 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 845492 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 15738680 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 16517039 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5102685 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3368831 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3233953 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8336638 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE THE PROPER EDUCATION FOR LABOR UNIONS OPERATING IN THE MECHANICAL CONSTRUCTION INDUSTRY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 23489673 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 23461512 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 340982 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 300000 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 300000 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 233949 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 233949 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 11633 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1022248 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1022248 |
| IRS990/OtherExpensesGrp/Desc | 0 | APPRENTICE TRAINING & T |
| IRS990/OtherExpensesGrp/Desc | 1 | INSTRUCTION MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | INVESTMENT FEES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 837237 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 802174 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 258973 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 102304 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 837237 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 802174 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 258973 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 102304 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 25696 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 260434 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 260434 |
| IRS990/OtherRevenueTotalAmt | 0 | 260434 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2111370 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2111370 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 182306 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 182306 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | REGIS R CLAUS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INDUSTRY FUND CONTRIBU |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3935948 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3935948 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1631720 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 718628 |
| IRS990/PYOtherExpensesAmt | 0 | 4075352 |
| IRS990/PYOtherRevenueAmt | 0 | 196509 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3307374 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1822960 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3601839 |
| IRS990/PYTotalExpensesAmt | 0 | 7677191 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5854231 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -369143 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 5052284 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 23489673 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 23461512 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3917483 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3223224 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 6821416 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5854231 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8374957 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 21050604 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 21050604 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 6821416 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5854231 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8374957 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 21050604 |
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| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 1178168 |
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| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 7190559 |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 4055138 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 7158470 |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | EFFECTIVE JANUARY 19, 2022, THE PLAN IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. PRIOR TO THAT DATE, THE PLAN WAS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. A "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX", FORM 990, IS FILED ANNUALLY WITH THE UNITED STATES TREASURY DEPARTMENT. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. THE PLAN FILED FOR AND RECEIVED AN EXEMPTION FROM FILING A FORM 5500 WITH THE DEPARTMENT OF LABOR (DOL). THE PLAN BELIEVES IT IS IN COMPLIANCE WITH ALL REPORTING REQUIREMENTS UNDER ERISA STANDARDS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 7190559 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6821416 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6821416 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 7190559 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 IS PREPARED BY THE ORGANIZATION'S CERTIFIED PUBLIC ACCOUNTANTS. IT IS THEN REVIEWED BY THE ORGANIZATION'S GOVERNING BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION MAINTAINS ALL DOCUMENTS ON SITE AND ARE AVAILABLE FOR INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MAINTAINS ALL DOCUMENTS ON SITE AND ARE AVAILABLE FOR INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATIONS'S BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XII, LINE 2C |
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| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
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| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | PITTSBURGH |
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| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | REGIS R CLAUS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
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| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | APPRENTICESHIP & TRAINING COMMITTEE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | STEA |
| ReturnHeader/Filer/EIN | 0 | 256069802 |
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