Civic Intelligence

Plumbers & Pipefitters Apprentices Training & Educational Programs Tr

990 • Fiscal year 2024 • EIN 31-0626519

Jun 01, 2023 to May 31, 2024 • Filed on Oct 01, 2024

4560 Journal StColumbus, OH 43228-4627

(614) 486-8980

Siviq Scores

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

Liabilities / Assets

70th percentile

0.40x

Higher debt load relative to assets than 70% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

1.54x

Higher debt load relative to revenue than 86% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

87th percentile

43%

Higher net margin than 87% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

84th percentile

23%

Faster asset growth than 84% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

13%

Faster revenue growth than 60% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$19,768,445

Up $3,695,683 (+23%) from 2023

Net Assets

Up

$11,908,814

Up $2,356,213 (+25%) from 2023

Liabilities

Up

$7,859,631

Up $1,339,470 (+21%) from 2023

Revenue

Up

$5,097,448

Up $575,489 (+13%) from 2023

Expenses

Up

$2,885,744

Up $669,599 (+30%) from 2023

Net Income

Down

$2,211,704

Down $94,110 (-4.1%) from 2023

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2012: $2,802,698Liabilities 2012: $70,815Net Assets 2012: $2,731,8832012Assets 2013: $3,430,199Liabilities 2013: $336,290Net Assets 2013: $3,093,9092013Assets 2014: $3,374,614Liabilities 2014: $49,493Net Assets 2014: $3,325,1212014Assets 2015: $3,771,500Liabilities 2015: $270,901Net Assets 2015: $3,500,5992015Assets 2016: $3,647,157Liabilities 2016: $260,206Net Assets 2016: $3,386,9512016Assets 2017: $3,666,807Liabilities 2017: $64,419Net Assets 2017: $3,602,3882017Assets 2018: $4,021,080Liabilities 2018: $52,850Net Assets 2018: $3,968,2302018Assets 2019: $4,575,310Liabilities 2019: $37,517Net Assets 2019: $4,537,7932019Assets 2020: $6,816,062Liabilities 2020: $1,362,882Net Assets 2020: $5,453,1802020Assets 2021: $7,628,979Liabilities 2021: $1,197,189Net Assets 2021: $6,431,7902021Assets 2022: $8,483,085Liabilities 2022: $1,175,807Net Assets 2022: $7,307,2782022Assets 2023: $16,072,762Liabilities 2023: $6,520,161Net Assets 2023: $9,552,6012023Assets 2024: $19,768,445Liabilities 2024: $7,859,631Net Assets 2024: $11,908,8142024Assets 2025: $22,473,943Liabilities 2025: $7,076,598Net Assets 2025: $15,397,3452025

Highlighted filing

2024

Assets$19,768,445
Liabilities$7,859,631
Net Assets$11,908,814

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $1,259,0342012Expenses 2013: $1,331,5562013Revenue 2014: $1,600,462Expenses 2014: $1,359,332Net Income 2014: $241,1302014Revenue 2015: $1,634,940Expenses 2015: $1,437,020Net Income 2015: $197,9202015Revenue 2016: $1,456,623Expenses 2016: $1,554,303Net Income 2016: -$97,6802016Revenue 2017: $1,575,681Expenses 2017: $1,352,125Net Income 2017: $223,5562017Revenue 2018: $1,716,528Expenses 2018: $1,298,363Net Income 2018: $418,1652018Revenue 2019: $1,910,273Expenses 2019: $1,370,073Net Income 2019: $540,2002019Revenue 2020: $2,264,382Expenses 2020: $1,450,600Net Income 2020: $813,7822020Revenue 2021: $2,395,475Expenses 2021: $1,412,965Net Income 2021: $982,5102021Revenue 2022: $2,634,658Expenses 2022: $1,557,186Net Income 2022: $1,077,4722022Revenue 2023: $4,521,959Expenses 2023: $2,216,145Net Income 2023: $2,305,8142023Revenue 2024: $5,097,448Expenses 2024: $2,885,744Net Income 2024: $2,211,7042024Revenue 2025: $7,011,367Expenses 2025: $3,568,280Net Income 2025: $3,443,0872025

Highlighted filing

2024

Revenue$5,097,448
Expenses$2,885,744
Net Income$2,211,704
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Oct 1, 2024
Return Version
2023v5.0
Gross Receipts
$7,184,835
Mission and Program Overview

Mission

The mission of the plumbers and pipefitters apprenticeship and journeyman training and educational trust fund is to provide educational classes, programs, conferences, speakers and seminars to ensure that the latest information, technology, and training is being offered to the participants in the piping industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$401,930$11,833,065▲ $11,431,135
Savings and Temporary Cash Investments$2,826,252$3,559,661▲ $733,409
Investments in Publicly Traded Securities$3,093,833$3,372,290▲ $278,457
Accounts Receivable$673,153$943,980▲ $270,827
Prepaid Expenses and Deferred Charges$7,170$6,845▼ $325
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$16,072,762$19,768,445▲ $3,695,683
Other Assets Total$9,070,324$52,504▼ $9,017,820
Liabilities
Other Liabilities$6,151,660$7,715,553▲ $1,563,893
Accounts Payable and Accrued Expenses$304,392$128,680▼ $175,712
Grants Payable$57,754--
Deferred Revenue-$15,398-
Unsecured Notes Loans Payable$6,355--
Total Liabilities$6,520,161$7,859,631▲ $1,339,470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,552,601$11,908,814▲ $2,356,213
Total Net Assets Fund Balance$9,552,601$11,908,814▲ $2,356,213
Total Liabilities and Net Assets / Fund Balance$16,072,762$19,768,445▲ $3,695,683

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,266,794$301,209$10,568,003
Equipment$1,057,271$402,901$1,460,172
Land$509,000-$509,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin BoldingChairman
Dwayne BonhamTrustee
John HeroldTrustee
Joseph WilliamsTrustee
Rian DonohewTrustee
Steve GiehlTrustee
Susan RuzickaTrustee
Timothy ElyAlternate Tr
Valerie PopeAlternate Tr
Dennis HartzSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$62,754
Program Service Revenue
$5,086,697
Investment Income
$-52,242
Other Revenue
$239
Change in Net Assets
$2,211,704

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$57,754
Total Noncash Contributions1$57,754

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,097,448
Total Revenue per Audited Statements
$5,097,448
Total Revenue per Form 990
$5,097,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,702,551
Salaries, Compensation, and Employee Benefits$1,183,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$577,043$27,851-$604,894
Fees for Services Other$535,255$8,125-$543,380
Depreciation Depletion$309,645$244-$309,889
Occupancy$286,543$1,926-$288,469
Other Employee Benefits$219,162$52,606-$271,768
Current Officers, Directors, Trustees, and Key Employees$162,937$54,311-$217,248
All Other Expenses$59,835$14,881-$74,716
Payroll Taxes$59,885$6,654-$66,539
Fees for Services Legal$43,283$5,525-$48,808
Information Technology$29,466--$29,466
Insurance$22,479$1,283-$23,762
Travel$20,998$1,994-$22,992
Pension Plan Contributions$18,198$4,546-$22,744
Office Expenses$15,230$1,988-$17,218
Other Expenses$16,450--$16,450
Fees for Services Accounting-$12,421-$12,421
Conferences and Meetings$1,812--$1,812
Advertising$234--$234
Interest-$23-$23
Total Functional Expenses$2,691,366$194,378$0$2,885,744

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,885,744
Total Expenses per Audited Statements$2,885,744
Total Expenses per Form 990$2,885,744
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
Construction Loan Payable$7,104,585
Mortgage Payable$583,599
Copier Lease Liability$27,369
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
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 2

Dennis hartz steve giehl mgmt trustee labor truste same employer dennis hartz rian donohew mgmt trustee mgmt trustee same employer

Form 990, Page 6, Part VI, Line 7A

The board of trustees is comprised of eight members. Four of these members are appointed to the board by the business manager of the local union of plumbers and pipefitters. Four of the members of the board are appointed by the president of the mechanical contractors association of central ohio.

Form 990, Page 6, Part VI, Line 10B

The designation of the net assets without donor restrictions has been removed since it no longer applies. The policy of expensing equipment was changed from 500 to 1000.

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

The board reviews the tax return at a meeting before filing the return. This meeting is held with the school administrator and the independent certified public accountant present so that any questions or concerns can be expressed and resolved.

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

The compensation of the training c00rdinators is set by the compensation committee of the entire board of trustees. It is compared to the compensation paid to the training coordinators of similar schools.

Form 990, Page 6, Part VI, Line 19

The governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Apprent
EIN
31-0626519
Phone
6144868980
Address
4560 JOURNAL ST, COLUMBUS, OH 43228-4627

Signing Officer

Name
Kevin Bolding
Title
Chairman
Phone
6144868980
Signed
2024-10-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Bolding
Formed
1946
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
37

Preparer

Firm
Mary Ulbrich CPA
Address
4236 WINDSOR BRIDGE PL, NEW ALBANY, OH 43054
Preparer
Mary M Ulbrich CPA
Phone
6149339150
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the plumbers and pipefitters apprenticeship and journeyman training and educational trust fund is to provide educational classes, programs, conferences, speakers and seminars to ensure that the latest information, technology, and training is being offered to the participants in the piping industry.

Form 990, Part IX, Line 11G

Contract teaching services 451,349 0 0 wage reimbursement 83,906 0 0 pension administration 0 8,125 0 total 535,255 8,125 0

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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF THE PLUMBERS AND PIPEFITTERS APPRENTICESHIP AND JOURNEYMAN TRAINING AND EDUCATIONAL TRUST FUND IS TO PROVIDE EDUCATIONAL CLASSES, PROGRAMS, CONFERENCES, SPEAKERS AND SEMINARS TO ENSURE THAT THE LATEST INFORMATION, TECHNOLOGY, AND TRAINING IS BEING OFFERED TO THE PARTICIPANTS IN THE PIPING INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt09552601
IRS990/NetAssetsOrFundBalancesEOYAmt011908814
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-135711
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-171669
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-307380
IRS990/NetUnrlzdGainsLossesInvstAmt0131167
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt09552601
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt011908814
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt057754
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01926
IRS990/OccupancyGrp/ProgramServicesAmt0286543
IRS990/OccupancyGrp/TotalAmt0288469
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01988
IRS990/OfficeExpensesGrp/ProgramServicesAmt015230
IRS990/OfficeExpensesGrp/TotalAmt017218
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt09070324
IRS990/OtherAssetsTotalGrp/EOYAmt052504
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt052606
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0219162
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0271768
IRS990/OtherExpensesGrp/Desc0BOOKS AND SCHOOL SUPPLIES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTALS
IRS990/OtherExpensesGrp/Desc2TEST GRADING AND ADM
IRS990/OtherExpensesGrp/Desc3CONTINUITIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0268532
IRS990/OtherExpensesGrp/ProgramServicesAmt122884
IRS990/OtherExpensesGrp/ProgramServicesAmt221495
IRS990/OtherExpensesGrp/ProgramServicesAmt316450
IRS990/OtherExpensesGrp/TotalAmt0268532
IRS990/OtherExpensesGrp/TotalAmt122884
IRS990/OtherExpensesGrp/TotalAmt221495
IRS990/OtherExpensesGrp/TotalAmt316450
IRS990/OtherLiabilitiesGrp/BOYAmt06151660
IRS990/OtherLiabilitiesGrp/EOYAmt07715553
IRS990/OtherRevenueMiscGrp/Desc0SALE OF SCRAP
IRS990/OtherRevenueMiscGrp/ExclusionAmt0239
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0239
IRS990/OtherRevenueTotalAmt0239
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027851
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0577043
IRS990/OtherSalariesAndWagesGrp/TotalAmt0604894
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06654
IRS990/PayrollTaxesGrp/ProgramServicesAmt059885
IRS990/PayrollTaxesGrp/TotalAmt066539
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04546
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018198
IRS990/PensionPlanContributionsGrp/TotalAmt022744
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07170
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06845
IRS990/PrincipalOfficerNm0KEVIN BOLDING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STUDENTS TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05086697
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05086697
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0199362
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0106188
IRS990/PYOtherExpensesAmt01242151
IRS990/PYOtherRevenueAmt02778
IRS990/PYProgramServiceRevenueAmt04213631
IRS990/PYRevenuesLessExpensesAmt02305814
IRS990/PYSalariesCompEmpBnftPaidAmt0973994
IRS990/PYTotalExpensesAmt02216145
IRS990/PYTotalRevenueAmt04521959
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt02211704
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt062754
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05086697
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02826252
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03559661
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt010266794
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0301209
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010568003
IRS990ScheduleD/EquipmentGrp/BookValueAmt01057271
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0402901
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01460172
IRS990ScheduleD/ExpensesSubtotalAmt02885744
IRS990ScheduleD/LandGrp/BookValueAmt0509000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0509000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07104585
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1583599
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt227369
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONSTRUCTION LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MORTGAGE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2COPIER LEASE LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt05097448
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011833065
IRS990ScheduleD/TotalExpensesPerForm990Amt02885744
IRS990ScheduleD/TotalLiabilityAmt07715553
IRS990ScheduleD/TotalRevenuePerForm990Amt05097448
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05097448
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02885744
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/ExplanationTxt0THE PLUMBERS AND PIPEFITTERS APPRENTICESHIP AND JOURNEYMAN TRAINING SCHOOL DOES NOT DISCRIMINATE AGAINST APPRENTICESHIP APPLICANTS OR APPRENTICES BASED ON RACE, COLOR, RELIGION, NATIONAL ORIGIN, SEX (INCLUDING PREGNANCY AND GENDER IDENTITY) SEXUAL ORIENTATION, GENETIC INFORMATION, OR BECAUSE THEY ARE AN INDIVIDUAL WITH A DISABILITY OR A PERSON 40 YEARS OLD OR OLDER.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt057754
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE PLUMBERS AND PIPEFITTERS APPRENTICESHIP AND JOURNEYMAN TRAINING AND EDUCATIONAL TRUST FUND IS TO PROVIDE EDUCATIONAL CLASSES, PROGRAMS, CONFERENCES, SPEAKERS AND SEMINARS TO ENSURE THAT THE LATEST INFORMATION, TECHNOLOGY, AND TRAINING IS BEING OFFERED TO THE PARTICIPANTS IN THE PIPING INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DENNIS HARTZ STEVE GIEHL MGMT TRUSTEE LABOR TRUSTE SAME EMPLOYER DENNIS HARTZ RIAN DONOHEW MGMT TRUSTEE MGMT TRUSTEE SAME EMPLOYER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES IS COMPRISED OF EIGHT MEMBERS. FOUR OF THESE MEMBERS ARE APPOINTED TO THE BOARD BY THE BUSINESS MANAGER OF THE LOCAL UNION OF PLUMBERS AND PIPEFITTERS. FOUR OF THE MEMBERS OF THE BOARD ARE APPOINTED BY THE PRESIDENT OF THE MECHANICAL CONTRACTORS ASSOCIATION OF CENTRAL OHIO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DESIGNATION OF THE NET ASSETS WITHOUT DONOR RESTRICTIONS HAS BEEN REMOVED SINCE IT NO LONGER APPLIES. THE POLICY OF EXPENSING EQUIPMENT WAS CHANGED FROM 500 TO 1000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS THE TAX RETURN AT A MEETING BEFORE FILING THE RETURN. THIS MEETING IS HELD WITH THE SCHOOL ADMINISTRATOR AND THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT PRESENT SO THAT ANY QUESTIONS OR CONCERNS CAN BE EXPRESSED AND RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF THE TRAINING C00RDINATORS IS SET BY THE COMPENSATION COMMITTEE OF THE ENTIRE BOARD OF TRUSTEES. IT IS COMPARED TO THE COMPENSATION PAID TO THE TRAINING COORDINATORS OF SIMILAR SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACT TEACHING SERVICES 451,349 0 0 WAGE REIMBURSEMENT 83,906 0 0 PENSION ADMINISTRATION 0 8,125 0 TOTAL 535,255 8,125 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt016072762
IRS990/TotalAssetsEOYAmt019768445
IRS990/TotalAssetsGrp/BOYAmt016072762
IRS990/TotalAssetsGrp/EOYAmt019768445
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt062754
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0194378
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02691366
IRS990/TotalFunctionalExpensesGrp/TotalAmt02885744
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06520161
IRS990/TotalLiabilitiesEOYAmt07859631
IRS990/TotalLiabilitiesGrp/BOYAmt06520161
IRS990/TotalLiabilitiesGrp/EOYAmt07859631
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09552601
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt011908814

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.5$7.08$15.4$7.01$3.57$3.44
2024Detailed filing. Detailed filing data is available for this year.$19.8$7.86$11.9$5.10$2.89$2.21
2023Detailed filing. Detailed filing data is available for this year.$16.1$6.52$9.55$4.52$2.22$2.31
2022Detailed filing. Detailed filing data is available for this year.$8.48$1.18$7.31$2.63$1.56$1.08
2021Detailed filing. Detailed filing data is available for this year.$7.63$1.20$6.43$2.40$1.41$0.98
2020Detailed filing. Detailed filing data is available for this year.$6.82$1.36$5.45$2.26$1.45$0.81
2019Detailed filing. Detailed filing data is available for this year.$4.58$0.04$4.54$1.91$1.37$0.54
2018Detailed filing. Detailed filing data is available for this year.$4.02$0.05$3.97$1.72$1.30$0.42
2017Detailed filing. Detailed filing data is available for this year.$3.67$0.06$3.60$1.58$1.35$0.22
2016Detailed filing. Detailed filing data is available for this year.$3.65$0.26$3.39$1.46$1.55$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.77$0.27$3.50$1.63$1.44$0.20
2014Detailed filing. Detailed filing data is available for this year.$3.37$0.05$3.33$1.60$1.36$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.34$3.09$1.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.07$2.73$1.26