Civic Intelligence

Plumbers Pipe Fitters & Mes Local

EIN 31-0619811 • 501(c)3 • Springdale, OH

Profile

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 and policies, rules, regulations and/or procedures for the admission, education, and training of employees in the pipe fitting, plumbing, heating, refrigeration, air conditioning and allied industries, and to purchase equipment, tools, materials and pay salaries and faculty expenses, and 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 pipe fitting and plumbing industry.

1300 Century Circle NSpringdale, OH 45246

www.jatc392.com

Siviq Scores

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

Liabilities / Assets

37th percentile

0.06x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

46th percentile

0.13x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

81st percentile

31%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$179,896

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

65th percentile

16%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,687,134

Up $757,150 (+15%) from 2024

Liabilities

Down

$317,044

Down $16,293 (-4.9%) from 2024

Net Assets

Up

$5,370,090

Up $773,443 (+17%) from 2024

Revenue

Up

$2,470,540

Up $348,989 (+16%) from 2024

Expenses

Up

$1,697,097

Up $231,480 (+16%) from 2024

Net Income

Up

$773,443

Up $117,509 (+18%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2018: $3,284,079Liabilities 2018: $295,840Net Assets 2018: $2,988,2392018Assets 2019: $3,306,955Liabilities 2019: $276,269Net Assets 2019: $3,030,6862019Assets 2020: $3,390,880Liabilities 2020: $260,035Net Assets 2020: $3,130,8452020Assets 2021: $3,512,406Liabilities 2021: $234,676Net Assets 2021: $3,277,7302021Assets 2022: $3,731,948Liabilities 2022: $367,632Net Assets 2022: $3,364,3162022Assets 2023: $4,290,184Liabilities 2023: $349,471Net Assets 2023: $3,940,7132023Assets 2024: $4,929,984Liabilities 2024: $333,337Net Assets 2024: $4,596,6472024Assets 2025: $5,687,134Liabilities 2025: $317,044Net Assets 2025: $5,370,0902025

Highlighted filing

2025

Assets$5,687,134
Liabilities$317,044
Net Assets$5,370,090

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2018: $1,365,367Expenses 2018: $1,056,990Net Income 2018: $308,3772018Revenue 2019: $1,217,090Expenses 2019: $1,174,643Net Income 2019: $42,4472019Revenue 2020: $1,230,014Expenses 2020: $1,129,855Net Income 2020: $100,1592020Revenue 2021: $1,220,414Expenses 2021: $1,073,529Net Income 2021: $146,8852021Revenue 2022: $1,316,793Expenses 2022: $1,230,207Net Income 2022: $86,5862022Revenue 2023: $1,985,811Expenses 2023: $1,409,414Net Income 2023: $576,3972023Revenue 2024: $2,121,551Expenses 2024: $1,465,617Net Income 2024: $655,9342024Revenue 2025: $2,470,540Expenses 2025: $1,697,097Net Income 2025: $773,4432025

Highlighted filing

2025

Revenue$2,470,540
Expenses$1,697,097
Net Income$773,443

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 10, 2025
Return Version
2024v5.0
Gross Receipts
$2,470,540
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 and policies, rules, regulations and/or procedures for the admission, education, and training of employees in the pipe fitting, plumbing, heating, refrigeration, air conditioning and allied industries, and to purchase equipment, tools, materials and pay salaries and faculty expenses, and 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 pipe fitting and plumbing industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,534,702$3,192,857▲ $658,155
Land, Buildings, and Equipment, Net$2,395,282$2,494,277▲ $98,995
Total Assets$4,929,984$5,687,134▲ $757,150
Liabilities
Mortgage Notes Payable Secured by Investment Property$326,674$307,841▼ $18,833
Accounts Payable and Accrued Expenses$6,663$9,203▲ $2,540
Total Liabilities$333,337$317,044▼ $16,293
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,596,647$5,370,090▲ $773,443
Total Net Assets Fund Balance$4,596,647$5,370,090▲ $773,443
Total Liabilities and Net Assets / Fund Balance$4,929,984$5,687,134▲ $757,150

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,674,056$1,791,887$3,465,943
Equipment$518,978$918,417$1,437,395
Land$260,000-$260,000
Other Land Buildings$41,243$6,345$47,588
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew TaylorTraining DirectorFT$119,882$60,014$179,896
Tim KelseyTrustee-$11,473-$11,473
Donald KnightSecretary-$4,612-$4,612
Roman DoggettTrustee-$3,010-$3,010

Board Members and Trustees

NameTitle
Garrett PerkinsChairman
Clem FennelTrustee
Jeffrey ReadTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$101,521
Program Service Revenue
$2,244,323
Investment Income
$124,696
Other Revenue
$0
All Other Contributions
$101,521
Change in Net Assets
$773,443

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,470,540
Total Revenue per Audited Statements
$2,470,540
Total Revenue per Form 990
$2,470,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$893,529
Other Expenses$803,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$354,709$122,281-$476,990
Current Officers, Directors, Trustees, and Key Employees$198,991--$198,991
Depreciation Depletion$165,483$6,895-$172,378
All Other Expenses$77,216$10,410-$87,626
Pension Plan Contributions$42,371$42,372-$84,743
Other Employee Benefits$41,816$41,818-$83,634
Occupancy$75,665$3,153-$78,818
Travel$26,259$28,542-$54,801
Payroll Taxes$34,420$14,751-$49,171
Other Expenses$67,698$30,458-$30,458
Advertising$27,006--$27,006
Insurance-$21,941-$21,941
Office Expenses$11,588$4,967-$16,555
Interest-$11,133-$11,133
Fees for Services Accounting-$7,750-$7,750
Fees for Services Legal-$3,903-$3,903
Total Functional Expenses$1,343,902$353,195$0$1,697,097

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,697,097
Total Expenses per Audited Statements$1,697,097
Total Expenses per Form 990$1,697,097
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
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

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 form 990. The six board of trustee members are appointed. Three are appointed by the employers' association and three are appointed by the local union no. 392. The board of trustees represents the members' interests and employers' interests in all financial matters of the school.

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

Rates are based on the hourly rate paid to a journeymen as outlined in the latest collective bargaining agreement. Lost time wages to non-salaried union trustee members are paid based on the current hourly pay rate paid by their employers. Trustee representatives of the employers are not compensated. Instructor wages are paid on the base rate outlined in the latest collective bargaining agreement. Office personnel wages are paid based on rates determined by the board of trustees.

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

Rates are based on the hourly rate paid to a journeymen as outlined in the latest collective bargaining agreement. Lost time wages to non-salaried union trustee members are paid based on the current hourly pay rate paid by their employers. Trustee representatives of the employers are not compensated.

Form 990, Page 6, Part VI, Line 19

The governing documents and financial statements are made available to the general public upon written request.

Filing and Contact Details

Filer

Filer Name
Plumbers Pipe Fitters & Mes Local
EIN
31-0619811
Phone
5136715282
Address
1300 CENTURY CIRCLE N, SPRINGDALE, OH 45246

Signing Officer

Name
Matthew Taylor
Title
Training Director
Phone
5136715282
Signed
2025-12-10

Organization Details

Principal Officer
Matthew Taylor
Formed
1961
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
61

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 and policies, rules, regulations and/or procedures for the admission, education, and training of employees in the pipe fitting, plumbing, heating, refrigeration, air conditioning and allied industries, and to purchase equipment, tools, materials and pay salaries and faculty expenses, and 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 pipe fitting and plumbing industry.

Raw XML AppendixShowing 400 of 489 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06663
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09203
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 AND POLICIES, RULES, REGULATIONS AND/OR PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PIPE FITTING, PLUMBING, HEATING, REFRIGERATION, AIR CONDITIONING AND ALLIED INDUSTRIES, AND TO PURCHASE EQUIPMENT, TOOLS, MATERIALS AND PAY SALARIES AND FACULTY EXPENSES, AND 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 PIPE FITTING AND PLUMBING INDUSTRY.
IRS990/AdvertisingGrp/ProgramServicesAmt027006
IRS990/AdvertisingGrp/TotalAmt027006
IRS990/AllOtherContributionsAmt0101521
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt010410
IRS990/AllOtherExpensesGrp/ProgramServicesAmt077216
IRS990/AllOtherExpensesGrp/TotalAmt087626
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MATTHEW TAYLOR
IRS990/BooksInCareOfDetail/PhoneNum05136715282
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01300 CENTURY CIRCLE N
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPRINGDALE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045246
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02534702
IRS990/CashNonInterestBearingGrp/EOYAmt03192857
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0198991
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0198991
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0101521
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0124696
IRS990/CYOtherExpensesAmt0803568
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02244323
IRS990/CYRevenuesLessExpensesAmt0773443
IRS990/CYSalariesCompEmpBnftPaidAmt0893529
IRS990/CYTotalExpensesAmt01697097
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02470540
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt06895
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0165483
IRS990/DepreciationDepletionGrp/TotalAmt0172378
IRS990/Desc0THE TRAINING OF APPRENTICES AND JOURNEYMEN IN THE PIPE FITTING, PLUMBING, HEATING, REFRIGERATION, AIR-CONDITIONING, AND ALLIED INDUSTRY WAS ACCOMPLISHED.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt061
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01343902
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07750
IRS990/FeesForServicesAccountingGrp/TotalAmt07750
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03903
IRS990/FeesForServicesLegalGrp/TotalAmt03903
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
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/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt060014
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0MATTHEW TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm1TIM KELSEY
IRS990/Form990PartVIISectionAGrp/PersonNm2DONALD KNIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm3ROMAN DOGGETT
IRS990/Form990PartVIISectionAGrp/PersonNm4CLEM FENNEL
IRS990/Form990PartVIISectionAGrp/PersonNm5GARRETT PERKINS
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFFREY READ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0119882
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt111473
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt24612
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt33010
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRAINING DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt013000
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt013000
IRS990/GrossReceiptsAmt02470540
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt021941
IRS990/InsuranceGrp/TotalAmt021941
IRS990/InterestGrp/ManagementAndGeneralAmt011133
IRS990/InterestGrp/TotalAmt011133
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0111696
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0111696
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02716649
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02395282
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02494277
IRS990/LandBldgEquipCostOrOtherBssAmt05210926
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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 AND POLICIES, RULES, REGULATIONS AND/OR PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PIPE FITTING, PLUMBING, HEATING, REFRIGERATION, AIR CONDITIONING AND ALLIED INDUSTRIES, AND TO PURCHASE EQUIPMENT, TOOLS, MATERIALS AND PAY SALARIES AND FACULTY EXPENSES, AND 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 PIPE FITTING AND PLUMBING INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0326674
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0307841
IRS990/NetAssetsOrFundBalancesBOYAmt04596647
IRS990/NetAssetsOrFundBalancesEOYAmt05370090
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt013000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt013000
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04596647
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05370090
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03153
IRS990/OccupancyGrp/ProgramServicesAmt075665
IRS990/OccupancyGrp/TotalAmt078818
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04967
IRS990/OfficeExpensesGrp/ProgramServicesAmt011588
IRS990/OfficeExpensesGrp/TotalAmt016555
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt041818
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt041816
IRS990/OtherEmployeeBenefitsGrp/TotalAmt083634
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc1DISTRIC 2 CONTEST
IRS990/OtherExpensesGrp/Desc2BUILDING REPAIR/MAINT
IRS990/OtherExpensesGrp/Desc3CONTRACTED LABOR
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02821
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt130458
IRS990/OtherExpensesGrp/ProgramServicesAmt0128797
IRS990/OtherExpensesGrp/ProgramServicesAmt191883
IRS990/OtherExpensesGrp/ProgramServicesAmt267698
IRS990/OtherExpensesGrp/TotalAmt0128797
IRS990/OtherExpensesGrp/TotalAmt191883
IRS990/OtherExpensesGrp/TotalAmt270519
IRS990/OtherExpensesGrp/TotalAmt330458
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0122281
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0354709
IRS990/OtherSalariesAndWagesGrp/TotalAmt0476990
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014751
IRS990/PayrollTaxesGrp/ProgramServicesAmt034420
IRS990/PayrollTaxesGrp/TotalAmt049171
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt042372
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt042371
IRS990/PensionPlanContributionsGrp/TotalAmt084743
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MATTHEW TAYLOR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/Desc1TEXT AND LAB FEES
IRS990/ProgramServiceRevenueGrp/Desc2DONATED EQUIPMENT
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM OPENING
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02169203
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132856
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219986
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311471
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt45700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02169203
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132856
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219986
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311471
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45700
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt030000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt068725
IRS990/PYOtherExpensesAmt0612269
IRS990/PYProgramServiceRevenueAmt02052826
IRS990/PYRevenuesLessExpensesAmt0685934
IRS990/PYSalariesCompEmpBnftPaidAmt0853348
IRS990/PYTotalExpensesAmt01465617
IRS990/PYTotalRevenueAmt02151551
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0773443
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01674056
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01791887
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03465943
IRS990ScheduleD/EquipmentGrp/BookValueAmt0518978
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0918417
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01437395
IRS990ScheduleD/ExpensesSubtotalAmt01697097
IRS990ScheduleD/LandGrp/BookValueAmt0260000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0260000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041243
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06345
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt047588
IRS990ScheduleD/RevenueSubtotalAmt02470540
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02494277
IRS990ScheduleD/TotalExpensesPerForm990Amt01697097
IRS990ScheduleD/TotalRevenuePerForm990Amt02470540
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02470540
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01697097
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.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0119882
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt060014
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MATTHEW TAYLOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0179896
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 AND POLICIES, RULES, REGULATIONS AND/OR PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PIPE FITTING, PLUMBING, HEATING, REFRIGERATION, AIR CONDITIONING AND ALLIED INDUSTRIES, AND TO PURCHASE EQUIPMENT, TOOLS, MATERIALS AND PAY SALARIES AND FACULTY EXPENSES, AND 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 PIPE FITTING AND PLUMBING INDUSTRY.
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 FORM 990. THE SIX BOARD OF TRUSTEE MEMBERS ARE APPOINTED. THREE ARE APPOINTED BY THE EMPLOYERS' ASSOCIATION AND THREE ARE APPOINTED BY THE LOCAL UNION NO. 392. THE BOARD OF TRUSTEES REPRESENTS THE MEMBERS' INTERESTS AND EMPLOYERS' INTERESTS IN ALL FINANCIAL MATTERS OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RATES ARE BASED ON THE HOURLY RATE PAID TO A JOURNEYMEN AS OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. LOST TIME WAGES TO NON-SALARIED UNION TRUSTEE MEMBERS ARE PAID BASED ON THE CURRENT HOURLY PAY RATE PAID BY THEIR EMPLOYERS. TRUSTEE REPRESENTATIVES OF THE EMPLOYERS ARE NOT COMPENSATED. INSTRUCTOR WAGES ARE PAID ON THE BASE RATE OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. OFFICE PERSONNEL WAGES ARE PAID BASED ON RATES DETERMINED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RATES ARE BASED ON THE HOURLY RATE PAID TO A JOURNEYMEN AS OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. LOST TIME WAGES TO NON-SALARIED UNION TRUSTEE MEMBERS ARE PAID BASED ON THE CURRENT HOURLY PAY RATE PAID BY THEIR EMPLOYERS. TRUSTEE REPRESENTATIVES OF THE EMPLOYERS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST.
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/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE MECHANICAL CONTRACTORS ASSOC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS PIPE FITTERS AND MECH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PLUMBERS PIPE FITTERS AND MES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0OF CINCINNATI OHIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt1EQUIPMENT SERVICE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt2LOCAL UNION NO 392 INVESTMENT TRUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310249290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1310474230
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2237166422
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501 C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GENERAL WE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1UNION HALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2MTG. LOAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01440 KEMPER MEADOW DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11228 CENTRAL PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt21228 CENTRAL PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045240
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd145202
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd245202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt029966
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt117220
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt225636
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AMORTIZATION SCHEDULE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1REVIEW OF TRANSACTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2REVIEW OF TRANSACTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PLUMBERS PIPE FITTERS AND MES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1PLUMBERS PIPE FITTERS AND MES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2PLUMBERS PIPE FITTERS AND MES

Document Assets

No mirrored PDF or thumbnail assets are attached yet.