Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
990 • Fiscal year 2024 • EIN 31-0626519
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
15th percentile
Higher top officer pay than 15% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $10,266,794 | $301,209 | $10,568,003 |
| Equipment | $1,057,271 | $402,901 | $1,460,172 |
| Land | $509,000 | - | $509,000 |
| Name | Title |
|---|---|
| Kevin Bolding | Chairman |
| Dwayne Bonham | Trustee |
| John Herold | Trustee |
| Joseph Williams | Trustee |
| Rian Donohew | Trustee |
| Steve Giehl | Trustee |
| Susan Ruzicka | Trustee |
| Timothy Ely | Alternate Tr |
| Valerie Pope | Alternate Tr |
| Dennis Hartz | Secretary |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Other Non Cash Contri Table | 1 | $57,754 |
| Total Noncash Contributions | 1 | $57,754 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,885,744 |
| Total Expenses per Audited Statements | $2,885,744 |
| Total Expenses per Form 990 | $2,885,744 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Construction Loan Payable | $7,104,585 |
| Mortgage Payable | $583,599 |
| Copier Lease Liability | $27,369 |
“Dennis hartz steve giehl mgmt trustee labor truste same employer dennis hartz rian donohew mgmt trustee mgmt trustee same employer”
“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.”
“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.”
“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.”
“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.”
“The governing documents are made available to the public upon request.”
“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.”
“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”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 304392 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 128680 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 673153 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 943980 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 234 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 234 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 14881 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 59835 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 74716 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MARK HUNTER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6144868980 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4560 JOURNAL STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBUS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43228 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 100 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 100 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 54311 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 162937 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 217248 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1812 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1812 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 62754 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -52242 |
| IRS990/CYOtherExpensesAmt | 0 | 1702551 |
| IRS990/CYOtherRevenueAmt | 0 | 239 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5086697 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2211704 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1183193 |
| IRS990/CYTotalExpensesAmt | 0 | 2885744 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5097448 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 15398 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 244 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 309645 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 309889 |
| IRS990/Desc | 0 | THIS IS AN APPRENTICESHIP SCHOOL OPERATED FOR THE TRAINING OF PLUMBERS AND PIPEFITTERS SO THAT STUDENTS CAN ADVANCE THROUGH THE VARIOUS LEVELS OF APPRENTICESHIP. ALSO, IT PROVIDES CONTINUING EDUCATION TO JOURNEYMEN AND WOMEN. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 37 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2691366 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12421 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12421 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 5525 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 43283 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 48808 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 8125 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 535255 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 543380 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DWAYNE BONHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RIAN DONOHEW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TIMOTHY ELY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEVE GIEHL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHN HEROLD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | VALERIE POPE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SUSAN RUZICKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOSEPH WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KEVIN BOLDING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DENNIS HARTZ |
| 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/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 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/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ALTERNATE TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ALTERNATE TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1946 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -167525 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -139855 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 57754 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 700 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1779307 |
| IRS990/GrossReceiptsAmt | 0 | 7184835 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 29466 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 29466 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1283 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 22479 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23762 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 23 |
| IRS990/InterestGrp/TotalAmt | 0 | 23 |
| IRS990/InvestmentExpenseAmt | 0 | 13342 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 255138 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 255138 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3093833 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3372290 |
| IRS990/IRPDocumentCnt | 0 | 22 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 704110 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 401930 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 11833065 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 12537175 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 168225 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1919162 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 9552601 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 11908814 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -135711 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -171669 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -307380 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 131167 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 9552601 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 11908814 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 57754 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1926 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 286543 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 288469 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1988 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 15230 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 17218 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 9070324 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 52504 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 52606 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 219162 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 271768 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS AND SCHOOL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT RENTALS |
| IRS990/OtherExpensesGrp/Desc | 2 | TEST GRADING AND ADM |
| IRS990/OtherExpensesGrp/Desc | 3 | CONTINUITIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 268532 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 22884 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21495 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 16450 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 268532 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22884 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21495 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16450 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 6151660 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 7715553 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | SALE OF SCRAP |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 239 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 239 |
| IRS990/OtherRevenueTotalAmt | 0 | 239 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 27851 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 577043 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 604894 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6654 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 59885 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 66539 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 4546 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 18198 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 22744 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7170 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6845 |
| IRS990/PrincipalOfficerNm | 0 | KEVIN BOLDING |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STUDENTS TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5086697 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5086697 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 199362 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 106188 |
| IRS990/PYOtherExpensesAmt | 0 | 1242151 |
| IRS990/PYOtherRevenueAmt | 0 | 2778 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4213631 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2305814 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 973994 |
| IRS990/PYTotalExpensesAmt | 0 | 2216145 |
| IRS990/PYTotalRevenueAmt | 0 | 4521959 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2211704 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 62754 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 5086697 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2826252 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3559661 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 10266794 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 301209 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 10568003 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1057271 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 402901 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1460172 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2885744 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 509000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 509000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 7104585 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 583599 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 27369 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONSTRUCTION LOAN PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | MORTGAGE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | COPIER LEASE LIABILITY |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5097448 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 11833065 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2885744 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 7715553 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5097448 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5097448 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2885744 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE 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/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 57754 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DENNIS HARTZ STEVE GIEHL MGMT TRUSTEE LABOR TRUSTE SAME EMPLOYER DENNIS HARTZ RIAN DONOHEW MGMT TRUSTEE MGMT TRUSTEE SAME EMPLOYER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 10B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 16072762 |
| IRS990/TotalAssetsEOYAmt | 0 | 19768445 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 16072762 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 19768445 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 62754 |
| IRS990/TotalEmployeeCnt | 0 | 37 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 194378 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2691366 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2885744 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 6520161 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 7859631 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 6520161 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 7859631 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 9552601 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 11908814 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.