Civic Intelligence

West Michigan Plumbers Fitters and Trade Union 174 Jt App Train Plan

990 • Fiscal year 2018 • EIN 38-2423590

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 07, 2019

Organization ProfileWWW.UA174.ORG
1008 Omalley DriveCoopersville, MI 49404

(616) 837-0222

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Net Margin

22nd percentile

-2.7%

Higher net margin than 22% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

46th percentile

$96,771

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Asset Growth

28th percentile

-1.8%

Faster asset growth than 28% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

9th percentile

-14%

Faster revenue growth than 9% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$1,380,185

Down $24,809 (-1.8%) from 2017

Net Assets

Down

$1,372,400

Down $28,414 (-2.0%) from 2017

Liabilities

Up

$7,785

Up $3,605 (+86%) from 2017

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin22nd percentile

Revenue

Down

$1,036,230

Down $167,289 (-14%) from 2017

Expenses

Up

$1,064,644

Up $127,314 (+14%) from 2017

Net Income

Down

-$28,414

Down $294,603 (-111%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $756,943Liabilities 2011: $1,420Net Assets 2011: $755,5232011Assets 2012: $744,240Liabilities 2012: $828Net Assets 2012: $743,4122012Assets 2013: $753,542Liabilities 2013: $190Net Assets 2013: $753,3522013Assets 2014: $784,415Liabilities 2014: $126Net Assets 2014: $784,2892014Assets 2015: $825,638Liabilities 2015: $126Net Assets 2015: $825,5122015Assets 2016: $1,134,805Liabilities 2016: $180Net Assets 2016: $1,134,6252016Assets 2017: $1,404,994Liabilities 2017: $4,180Net Assets 2017: $1,400,8142017Assets 2018: $1,380,185Liabilities 2018: $7,785Net Assets 2018: $1,372,4002018Assets 2019: $1,206,654Liabilities 2019: $9,069Net Assets 2019: $1,197,5852019Assets 2020: $1,205,585Liabilities 2020: $8,681Net Assets 2020: $1,196,9042020Assets 2021: $1,313,627Liabilities 2021: $94,719Net Assets 2021: $1,218,9082021Assets 2022: $1,430,124Liabilities 2022: $45,701Net Assets 2022: $1,384,4232022Assets 2023: $1,616,099Liabilities 2023: $30,734Net Assets 2023: $1,585,3652023Assets 2024: $2,013,354Liabilities 2024: $51,324Net Assets 2024: $1,962,0302024

Highlighted filing

2018

Assets$1,380,185
Liabilities$7,785
Net Assets$1,372,400
Open 2018 Filing

Operations Trend

Revenue Growth9th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $829,6562011Expenses 2012: $689,1492012Revenue 2013: $644,370Expenses 2013: $634,430Net Income 2013: $9,9402013Revenue 2014: $798,128Expenses 2014: $767,191Net Income 2014: $30,9372014Revenue 2015: $843,713Expenses 2015: $802,490Net Income 2015: $41,2232015Revenue 2016: $1,169,546Expenses 2016: $860,433Net Income 2016: $309,1132016Revenue 2017: $1,203,519Expenses 2017: $937,330Net Income 2017: $266,1892017Revenue 2018: $1,036,230Expenses 2018: $1,064,644Net Income 2018: -$28,4142018Revenue 2019: $1,080,652Expenses 2019: $1,255,467Net Income 2019: -$174,8152019Revenue 2020: $1,076,026Expenses 2020: $1,076,707Net Income 2020: -$6812020Revenue 2021: $1,071,940Expenses 2021: $1,049,936Net Income 2021: $22,0042021Revenue 2022: $1,403,620Expenses 2022: $1,238,105Net Income 2022: $165,5152022Revenue 2023: $1,497,168Expenses 2023: $1,296,226Net Income 2023: $200,9422023Revenue 2024: $1,798,202Expenses 2024: $1,421,537Net Income 2024: $376,6652024

Highlighted filing

2018

Revenue$1,036,230
Expenses$1,064,644
Net Income-$28,414
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 7, 2019
Return Version
2017v2.3
Gross Receipts
$1,039,686
Mission and Program Overview

Mission

The organization's mission is to provide training to plumbing apprentices and journeymen of the trade services industry.

To provide training to plumbing apprentices and journeymen of the trade services industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$972,675$974,076▲ $1,401
Land, Buildings, and Equipment, Net$432,319$392,776▼ $39,543
Intangible Assets-$13,333-
Total Assets$1,404,994$1,380,185▼ $24,809
Liabilities
Other Liabilities$4,013$7,785▲ $3,772
Accounts Payable and Accrued Expenses$167--
Total Liabilities$4,180$7,785▲ $3,605
Net Assets / Fund Balance
Unrestricted Net Assets$1,400,814$1,372,400▼ $28,414
Total Net Assets Fund Balance$1,400,814$1,372,400▼ $28,414
Total Liabilities and Net Assets / Fund Balance$1,404,994$1,380,185▼ $24,809

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$243,658$463,548$707,206
Leasehold Improvements$123,280$95,038$218,318
Other Land Buildings$25,838$91,900$117,738
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleOtherTotal
Jeffrey WilkersonSecretary$96,771$96,771

Board Members and Trustees

NameTitle
Mike PulteChairman
Dave DoyleTrustee
Greg DoerrTrustee
Jason FinchTrustee
Matt GreenlandTrustee
Robert BarnettTrustee
Zeb FialekTrustee
Jim BaldwinAlternate Tr
Ryan BennettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,022,522
Investment Income
$-3,456
Other Revenue
$17,164
Change in Net Assets
$-28,414

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,036,230
Total Revenue per Audited Statements
$1,036,230
Total Revenue per Form 990
$1,036,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$600,926
Other Expenses$461,378
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$303,657
Pension Plan Contributions---$191,246
Fees for Services Other---$95,566
Occupancy---$67,606
Other Employee Benefits---$67,046
Depreciation Depletion---$56,506
Travel---$38,187
Payroll Taxes---$29,197
Office Expenses---$19,217
All Other Expenses---$13,108
Comp Disqual Persons---$9,780
Fees for Services Legal---$9,689
Other Expenses---$8,777
Fees for Services Accounting---$7,690
Information Technology---$6,277
Insurance---$5,499
Benefits to Members---$2,340
Conferences and Meetings---$765
Total Functional Expenses$0$0$0$1,064,644

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,064,644
Total Expenses per Audited Statements$1,064,644
Total Expenses per Form 990$1,064,644
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Withholding$3,729
Mastercard - Comerica$2,121
Dues Deduct Payable$844
Accrued State Unemployment$469
Accrued Federal Unemployment$356
Ind. Pro. Payable$185
Accrued & Withheld Fica and Fed$41
United Way Payable$40
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
No
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 6

“The members of the local union 174 hold membership in the training fund. The members vote on any increase/decrease to fringe benefit contributions and are also recipients of the program services.”

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

“Members of the local union 174 are members of the training fund and they elect the business manager who in turn assigns the local trustees.”

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

“Form 990 is reviewed by local union 174's business manager for accuracy and approval of the filing, and then shared with the training fund's board of trustees.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies, and financial statements are made available to the public, upon request.”

Filing and Contact Details

Filer

Filer Name
W Mi Plumbers Fitters&service Trade
EIN
38-2423590
Phone
6168370222
Address
1008 OMALLEY DRIVE, COOPERSVILLE, MI 49404

Signing Officer

Name
Ryan Bennett
Title
Secretary
Phone
6168370222
Signed
2019-01-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Bennett
Formed
1982
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
7
Employees
5
Volunteers
9

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers consist of uncompensated board of trustees members.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The fund is exempt from federal income taxes under section 501(c)(5) of the internal revenue code. The fund maintains the tax position of its tax- exempt status and does not conduct unrelated business activities. Accordingly, no provisions for income taxes or uncertain tax positions have been reflected in the accompanying financial statements. The fund is generally no longer subject to examination by the internal revenue service for years prior to 2015.”

Raw XML AppendixShowing 400 of 460 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/BOYAmt0167
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE TRAINING TO PLUMBING APPRENTICES AND JOURNEYMEN OF THE TRADE SERVICES INDUSTRY.
IRS990/AllOtherExpensesGrp/TotalAmt013108
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/TotalAmt02340
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WEST MI PLUMBERS FITTERS & SERVICE
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0TRADE LOCAL 174
IRS990/BooksInCareOfDetail/PhoneNum06168370222
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01008 OMALLEY DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0COOPERSVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049404
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0972675
IRS990/CashNonInterestBearingGrp/EOYAmt0974076
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompDisqualPersonsGrp/TotalAmt09780
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt0765
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt02340
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-3456
IRS990/CYOtherExpensesAmt0461378
IRS990/CYOtherRevenueAmt017164
IRS990/CYProgramServiceRevenueAmt01022522
IRS990/CYRevenuesLessExpensesAmt0-28414
IRS990/CYSalariesCompEmpBnftPaidAmt0600926
IRS990/CYTotalExpensesAmt01064644
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01036230
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt056506
IRS990/Desc0INSTRUCTORS, BOOKS, AND SUPPLIES PROVIDED FOR TRAINING OF PLUMBING APPRENTICES AND JOURNEYMEN - 91 APPRENTICES AND 837 JOURNEYMEN.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt07690
IRS990/FeesForServicesLegalGrp/TotalAmt09689
IRS990/FeesForServicesOtherGrp/TotalAmt095566
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt044.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0JIM BALDWIN
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT BARNETT
IRS990/Form990PartVIISectionAGrp/PersonNm2RYAN BENNETT
IRS990/Form990PartVIISectionAGrp/PersonNm3GREG DOERR
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVE DOYLE
IRS990/Form990PartVIISectionAGrp/PersonNm5ZEB FIALEK
IRS990/Form990PartVIISectionAGrp/PersonNm6JASON FINCH
IRS990/Form990PartVIISectionAGrp/PersonNm7MATT GREENLAND
IRS990/Form990PartVIISectionAGrp/PersonNm8MIKE PULTE
IRS990/Form990PartVIISectionAGrp/PersonNm9JEFFREY WILKERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt996771
IRS990/Form990PartVIISectionAGrp/TitleTxt0ALTERNATE TR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01982
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-3456
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01039686
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt06277
IRS990/InsuranceGrp/TotalAmt05499
IRS990/IntangibleAssetsGrp/EOYAmt013333
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0650486
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0432319
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0392776
IRS990/LandBldgEquipCostOrOtherBssAmt01043262
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt03456
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO PROVIDE TRAINING TO PLUMBING APPRENTICES AND JOURNEYMEN OF THE TRADE SERVICES INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01400814
IRS990/NetAssetsOrFundBalancesEOYAmt01372400
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-3456
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3456
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt067606
IRS990/OfficeExpensesGrp/TotalAmt019217
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt067046
IRS990/OtherExpensesGrp/Desc0MATERIALS & TOOLS
IRS990/OtherExpensesGrp/Desc1BOOKS & TEXTBOOKS
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/Desc3PERSONAL PROPERTY TAX
IRS990/OtherExpensesGrp/TotalAmt0104729
IRS990/OtherExpensesGrp/TotalAmt117568
IRS990/OtherExpensesGrp/TotalAmt210194
IRS990/OtherExpensesGrp/TotalAmt38777
IRS990/OtherLiabilitiesGrp/BOYAmt04013
IRS990/OtherLiabilitiesGrp/EOYAmt07785
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/BusinessCd1611600
IRS990/OtherRevenueMiscGrp/Desc0CONTEST DONATIONS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc2ITF REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09566
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt16859
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2739
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09566
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16859
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2739
IRS990/OtherRevenueTotalAmt017164
IRS990/OtherSalariesAndWagesGrp/TotalAmt0303657
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt029197
IRS990/PensionPlanContributionsGrp/TotalAmt0191246
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RYAN BENNETT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0CONTRIBUTIONS INCOME
IRS990/ProgramServiceRevenueGrp/Desc1SERVICE INSTR REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/Desc2BOOKS & TEXTBOOKS
IRS990/ProgramServiceRevenueGrp/Desc3THIRD PARTY TESTING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0911947
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt180918
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt223621
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36036
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0911947
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt180918
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt223621
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36036
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt02180
IRS990/PYOtherExpensesAmt0382672
IRS990/PYOtherRevenueAmt04144
IRS990/PYProgramServiceRevenueAmt01199375
IRS990/PYRevenuesLessExpensesAmt0266189
IRS990/PYSalariesCompEmpBnftPaidAmt0552478
IRS990/PYTotalExpensesAmt0937330
IRS990/PYTotalRevenueAmt01203519
IRS990/ReconcilationRevenueExpnssAmt0-28414
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0243658
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0463548
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0707206
IRS990ScheduleD/ExpensesSubtotalAmt01064644
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0123280
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt095038
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0218318
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt025838
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt091900
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0117738
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03729
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12121
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2844
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3469
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4356
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5185
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt641
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt740
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MASTERCARD - COMERICA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUES DEDUCT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED STATE UNEMPLOYMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED FEDERAL UNEMPLOYMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5IND. PRO. PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6ACCRUED & WITHHELD FICA AND FED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7UNITED WAY PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01036230
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE FUND MAINTAINS THE TAX POSITION OF ITS TAX- EXEMPT STATUS AND DOES NOT CONDUCT UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES OR UNCERTAIN TAX POSITIONS HAVE BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FUND IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0392776
IRS990ScheduleD/TotalExpensesPerForm990Amt01064644
IRS990ScheduleD/TotalLiabilityAmt07785
IRS990ScheduleD/TotalRevenuePerForm990Amt01036230
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01036230
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01064644
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE LOCAL UNION 174 HOLD MEMBERSHIP IN THE TRAINING FUND. THE MEMBERS VOTE ON ANY INCREASE/DECREASE TO FRINGE BENEFIT CONTRIBUTIONS AND ARE ALSO RECIPIENTS OF THE PROGRAM SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE LOCAL UNION 174 ARE MEMBERS OF THE TRAINING FUND AND THEY ELECT THE BUSINESS MANAGER WHO IN TURN ASSIGNS THE LOCAL TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY LOCAL UNION 174'S BUSINESS MANAGER FOR ACCURACY AND APPROVAL OF THE FILING, AND THEN SHARED WITH THE TRAINING FUND'S BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC, UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WEST MICHIGAN PLUMBERS LOCAL UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1WEST MICHIGAN PLUMBERS LOCAL UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2WEST MICHIGAN PLUMBERS LOCAL UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3WEST MICHIGAN PLUMBERS LOCAL UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4WEST MICHIGAN PLUMBERS LOCAL UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0NO 174 PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt1NO 174 HEALTH & BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt2NO 174 401(K) RETIREMENT SAVINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt3NO 174 POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt4NO 174
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0381796240
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1386519330
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2381796240
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3383548395
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4383420023
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0401A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1HEALTH INS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2RETIREMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3PAC FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06525 CENTURION DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt16525 CENTURION DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt26525 CENTURION DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt31008 OMALLEY DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt41008 OMALLEY DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3COOPERSVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4COOPERSVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048917
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd148917
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd248917
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd349404
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd449404
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01404994
IRS990/TotalAssetsEOYAmt01380185
IRS990/TotalAssetsGrp/BOYAmt01404994
IRS990/TotalAssetsGrp/EOYAmt01380185
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01064644

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,380,185
Liabilities
$7,785
Net assets
$1,372,400
Revenue
$1,036,230
Expenses
$1,064,644
Net income
-$28,414
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.05$1.96$1.80$1.42$0.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.03$1.59$1.50$1.30$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.05$1.38$1.40$1.24$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.09$1.22$1.07$1.05$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.01$1.20$1.08$1.08$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.01$1.20$1.08$1.26$0.17
2018Detailed filing. Detailed filing data is available for this year.$1.38$0.01$1.37$1.04$1.06$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.00$1.40$1.20$0.94$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.00$1.13$1.17$0.86$0.31
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.00$0.83$0.84$0.80$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.80$0.77$0.03
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.00$0.75$0.64$0.63$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.00$0.74$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$0.83
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)5 • $1M-$5M nonprofits