Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
990 • Fiscal year 2019 • EIN 35-1177556
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
Liabilities / Revenue
34th percentile
Higher debt load relative to revenue than 34% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 17.7% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Assets
Up$2,035,686
Up $93,309 (+4.8%) from 2018
Net Assets
Up$2,032,904
Up $90,476 (+4.7%) from 2018
Liabilities
Up$2,782
Up $2,833 (+5555%) from 2018
Revenue
Up$1,048,648
Up $159,884 (+18%) from 2018
Expenses
Up$1,037,358
Up $115,708 (+13%) from 2018
Net Income
Up$11,290
Up $44,176 (+134%) from 2018
To carefully select and train individuals to become qualified workers in all facets of our trade in our craft jurisdiction.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,182,065 | $1,138,475 | ▼ $43,590 |
| Investments in Publicly Traded Securities | $610,693 | $672,147 | ▲ $61,454 |
| Savings and Temporary Cash Investments | $149,619 | $136,064 | ▼ $13,555 |
| Total Assets | $1,942,377 | $2,035,686 | ▲ $93,309 |
| Other Assets Total | $0 | $89,000 | ▲ $89,000 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $-51 | $2,782 | ▲ $2,833 |
| Total Liabilities | $-51 | $2,782 | ▲ $2,833 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,942,428 | $2,032,904 | ▲ $90,476 |
| Total Net Assets Fund Balance | $1,942,428 | $2,032,904 | ▲ $90,476 |
| Total Liabilities and Net Assets / Fund Balance | $1,942,377 | $2,035,686 | ▲ $93,309 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $593,148 | $136,883 | $730,031 |
| Leasehold Improvements | $431,661 | $247,269 | $678,930 |
| Equipment | $109,301 | $331,541 | $440,842 |
| Land | $4,365 | - | $4,365 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ralph Copley Jr | Committee Member | - | - | $185,725 | $185,725 |
| Rick Crum | Committee Member | - | - | $162,108 | $162,108 |
| Pascal Kateme | Coordinator | FT | $91,506 | $58,115 | $149,621 |
| Tim Klepper | Committee Member | - | - | $3,402 | $3,402 |
| Name | Title |
|---|---|
| Willie Harmon | Committee Chairman |
| Mike Kerr | Committee Member |
| Scott Bullerdick | Committee Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $552,505 |
| Salaries, Compensation, and Employee Benefits | $484,853 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $216,566 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $149,621 |
| Other Employee Benefits | - | - | - | $94,717 |
| Depreciation Depletion | - | - | - | $72,496 |
| Fees for Services Other | - | - | - | $46,527 |
| Other Expenses | - | - | - | $28,325 |
| Fees for Services Accounting | - | - | - | $26,185 |
| Payroll Taxes | - | - | - | $23,949 |
| All Other Expenses | - | - | - | $23,090 |
| Occupancy | - | - | - | $21,000 |
| Insurance | - | - | - | $16,104 |
| Conferences and Meetings | - | - | - | $14,078 |
| Office Expenses | - | - | - | $10,515 |
| Travel | - | - | - | $377 |
| Total Functional Expenses | $0 | $0 | $0 | $1,037,358 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,037,358 |
| Total Expenses per Audited Statements | $1,037,139 |
| Expenses per Audited Statements | $1,030,471 |
| Expenses Not Reported on Financial Statements | $6,887 |
| Expenses Not Reported on Form 990 | $6,668 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $14,495 |
| Fundraising Direct Expenses | $6,668 |
| Professional Fundraising Fees | $0 |
“There is no committee, other than the board of trustees, with authority to act on behalf of the governing body.”
“A draft of the 990 was reviewed with the coordinator. The coordinator forwarded the 990 to all members of the executive board and all members of the board of trustees. All issues were resolved prior to filing.”
“Compensation is set by union by-laws and the collective bargaining agreement.”
“All governing documents and the financial statements are available upon request at the organizations administrative office.”
“Estimated amount of other compensation from the organization and related organizations represents union health & welfare and retirement benefits.”
“The apprentice fund is affiliated with the international association of bridge, structural, ornamental and reinforcing iron workers local union #22 (lu #22). The members of lu #22 elect the governing body of the apprentice fund.”
“Accounting method used to prepare the form 990: modified cash basis.”
“The board of trustees assumes responsibility for oversight of the audit of its financial statements and selection of independent accountants.”
“The financial accounting standards board (fasb) has issued an interpretation on accounting for uncertainty in income taxes. This interpretation addresses the accounting for uncertainties in income taxes recognized in an entity's financial statements and prescribes a threshold of more-likely-than-not for recognition and de-recognition of tax positions taken or expected to be taken in a tax return. The determination of tax exempt status is considered to be a tax position taken with respect to the provisions of the interpretation. The fund's policy is to evaluate the likelihood that its uncertain tax positions will prevail upon examination based on the extent to which those positions have substantial support within the internal revenue code and regulations, revenue rulings, court decisions and other evidence. It is the opinion of management that the fund has no uncertain tax positions. The fund would recognize interest and penalties related to unrecognized tax benefits in interest expense should they occur. There were no interest or penalties related to income taxes in 2019 or 2018. With few exceptions, the fund is no longer subject to examinations by federal or state tax authorities for years before 2016.”
“SPECIAL EVENTS”
“SPECIAL EVENTS”
“Fundraising event revenue and expense recorded differently for financial statement purposes and form 990 purposes.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | -51 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2782 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO CAREFULLY SELECT AND TRAIN INDIVIDUALS TO BECOME QUALIFIED WORKERS IN ALL FACETS OF OUR TRADE IN OUR CRAFT JURISDICTION. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 23090 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PASCAL KATEME |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3176354766 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5600 DIVIDEND ROAD STE B |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46241 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 149621 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 14078 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 275355 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 75679 |
| IRS990/CYOtherExpensesAmt | 0 | 552505 |
| IRS990/CYOtherRevenueAmt | 0 | 10186 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 687428 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 11290 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 484853 |
| IRS990/CYTotalExpensesAmt | 0 | 1037358 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1048648 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 72496 |
| IRS990/Desc | 0 | IRON WORKERS APPRENTICESHIP TRAINING |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | IRON WORKERS LOCAL #22 JATC |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 26185 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 46527 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 45.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 76476 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 1580 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 86245 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 58115 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MIKE KERR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RICK CRUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TIM KLEPPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RALPH COPLEY JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | WILLIE HARMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SCOTT BULLERDICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PASCAL KATEME |
| 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 | 91506 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 85632 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 1822 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 99480 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | COMMITTEE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | COMMITTEE MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | COORDINATOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 6668 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 14495 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 35557 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 275355 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 168930 |
| IRS990/GrossReceiptsAmt | 0 | 1188689 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16104 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 40122 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 40122 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 610693 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 672147 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 715693 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1182065 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1138475 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1854168 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 133373 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO CAREFULLY SELECT AND TRAIN INDIVIDUALS TO BECOME QUALIFIED WORKERS IN ALL FACETS OF OUR TRADE IN OUR CRAFT JURISDICTION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1942428 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2032904 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 35557 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 35557 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 7827 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 7827 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 79186 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1942428 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2032904 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 21000 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10515 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 89000 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 94717 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | SCHOOL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 192564 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 72193 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 29051 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 28325 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2359 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2359 |
| IRS990/OtherRevenueTotalAmt | 0 | 2359 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 216566 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 23949 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | PASCAL KATEME |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | UNION MEMBER CONTRIBUT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SALE OF BOOKS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 683763 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3665 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 683763 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3665 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 271860 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 56932 |
| IRS990/PYOtherExpensesAmt | 0 | 514203 |
| IRS990/PYOtherRevenueAmt | 0 | 4746 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 555226 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -32886 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 407447 |
| IRS990/PYTotalExpensesAmt | 0 | 921650 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 888764 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 11290 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 149619 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 136064 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 593148 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 136883 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 730031 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 109301 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 331541 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 440842 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 6668 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 6887 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1030471 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 6887 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 6887 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4365 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4365 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 431661 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 247269 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 678930 |
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| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 6668 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 6668 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) HAS ISSUED AN INTERPRETATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS INTERPRETATION ADDRESSES THE ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DE-RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE DETERMINATION OF TAX EXEMPT STATUS IS CONSIDERED TO BE A TAX POSITION TAKEN WITH RESPECT TO THE PROVISIONS OF THE INTERPRETATION. THE FUND'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE FUND HAS NO UNCERTAIN TAX POSITIONS. THE FUND WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE SHOULD THEY OCCUR. THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES IN 2019 OR 2018. WITH FEW EXCEPTIONS, THE FUND IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | SPECIAL EVENTS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | SPECIAL EVENTS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | FUNDRAISING EVENT REVENUE AND EXPENSE RECORDED DIFFERENTLY FOR FINANCIAL STATEMENT PURPOSES AND FORM 990 PURPOSES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XI, LINE 2D AND PART XII, LINE 2D: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE IS NO COMMITTEE, OTHER THAN THE BOARD OF TRUSTEES, WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A DRAFT OF THE 990 WAS REVIEWED WITH THE COORDINATOR. THE COORDINATOR FORWARDED THE 990 TO ALL MEMBERS OF THE EXECUTIVE BOARD AND ALL MEMBERS OF THE BOARD OF TRUSTEES. ALL ISSUES WERE RESOLVED PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION IS SET BY UNION BY-LAWS AND THE COLLECTIVE BARGAINING AGREEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATIONS ADMINISTRATIVE OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ESTIMATED AMOUNT OF OTHER COMPENSATION FROM THE ORGANIZATION AND RELATED ORGANIZATIONS REPRESENTS UNION HEALTH & WELFARE AND RETIREMENT BENEFITS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ACCOUNTING METHOD USED TO PREPARE THE FORM 990: MODIFIED CASH BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT ACCOUNTANTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE APPRENTICE FUND IS AFFILIATED WITH THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS LOCAL UNION #22 (LU #22). THE MEMBERS OF LU #22 ELECT THE GOVERNING BODY OF THE APPRENTICE FUND. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VII, SECTION A, LINE 1A, PART F: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, LINE 6 AND 7A: |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | COORDINATOR |
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| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | APPRENTICE FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | IRON |
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| ReturnHeader/Filer/PhoneNum | 0 | 3176354766 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5600 DIVIDEND ROAD SUITE B |
| ReturnHeader/Filer/USAddress/CityNm | 0 | INDIANAPOLIS |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.