Civic Intelligence

Kalamazoo Plumbing & Pipefitting Training Fund Plan & Tr

990 • Fiscal year 2015 • EIN 38-2719169

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 10, 2016

Organization ProfileWWW.UALOCAL357.COM
11847 Shaver RoadSchoolcraft, MI 49087

(269) 679-2570

Siviq Scores

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

Liabilities / Assets

86th percentile

0.08x

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

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

82nd percentile

0.05x

Higher debt load relative to revenue than 82% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

25th percentile

-5.6%

Higher net margin than 25% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

98th percentile

$114,892

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 23.2% of source-year revenue.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

26th percentile

-5.5%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

13th percentile

-16%

Faster revenue growth than 13% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$286,032

Down $16,572 (-5.5%) from 2014

Net Assets

Down

$262,296

Down $27,951 (-9.6%) from 2014

Liabilities

Up

$23,736

Up $11,379 (+92%) from 2014

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin25th percentile

Revenue

Down

$495,715

Down $91,384 (-16%) from 2014

Expenses

Down

$523,666

Down $34,348 (-6.2%) from 2014

Net Income

Down

-$27,951

Down $57,036 (-196%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $429,223Liabilities 2010: $8,740Net Assets 2010: $420,4832010Assets 2011: $370,361Liabilities 2011: $11,006Net Assets 2011: $359,3552011Assets 2012: $334,378Liabilities 2012: $12,440Net Assets 2012: $321,9382012Assets 2013: $272,701Liabilities 2013: $11,538Net Assets 2013: $261,1632013Assets 2014: $302,604Liabilities 2014: $12,357Net Assets 2014: $290,2472014Assets 2015: $286,032Liabilities 2015: $23,736Net Assets 2015: $262,2962015Assets 2016: $359,644Liabilities 2016: $24,621Net Assets 2016: $335,0232016Assets 2017: $307,243Liabilities 2017: $35,369Net Assets 2017: $271,8742017Assets 2019: $487,691Liabilities 2019: $31,483Net Assets 2019: $456,2082019Assets 2020: $546,164Liabilities 2020: $57,563Net Assets 2020: $488,6012020Assets 2021: $889,555Liabilities 2021: $63,303Net Assets 2021: $826,2522021Assets 2022: $1,178,124Liabilities 2022: $46,814Net Assets 2022: $1,131,3102022Assets 2023: $1,107,148Liabilities 2023: $49,435Net Assets 2023: $1,057,7132023Assets 2024: $1,117,701Liabilities 2024: $45,529Net Assets 2024: $1,072,1722024

Highlighted filing

2015

Assets$286,032
Liabilities$23,736
Net Assets$262,296
Open 2015 Filing

Operations Trend

Revenue Growth13th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $396,496Expenses 2010: $451,967Net Income 2010: -$55,4712010Revenue 2011: $401,348Expenses 2011: $462,476Net Income 2011: -$61,1282011Revenue 2012: $437,750Expenses 2012: $475,167Net Income 2012: -$37,4172012Revenue 2013: $418,893Expenses 2013: $479,668Net Income 2013: -$60,7752013Revenue 2014: $587,099Expenses 2014: $558,014Net Income 2014: $29,0852014Revenue 2015: $495,715Expenses 2015: $523,666Net Income 2015: -$27,9512015Revenue 2016: $624,396Expenses 2016: $551,669Net Income 2016: $72,7272016Revenue 2017: $566,028Expenses 2017: $629,177Net Income 2017: -$63,1492017Revenue 2019: $1,078,027Expenses 2019: $899,484Net Income 2019: $178,5432019Revenue 2020: $947,688Expenses 2020: $915,295Net Income 2020: $32,3932020Revenue 2021: $1,439,018Expenses 2021: $1,101,367Net Income 2021: $337,6512021Revenue 2022: $1,688,872Expenses 2022: $1,383,814Net Income 2022: $305,0582022Revenue 2023: $1,392,246Expenses 2023: $1,465,843Net Income 2023: -$73,5972023Revenue 2024: $1,533,340Expenses 2024: $1,518,881Net Income 2024: $14,4592024

Highlighted filing

2015

Revenue$495,715
Expenses$523,666
Net Income-$27,951
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 10, 2016
Return Version
2014v6.0
Gross Receipts
$495,715
Mission and Program Overview

Mission

Education and hands-on training to trade apprentices and to journeymen plumbers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$187,825$190,147▲ $2,322
Accounts Receivable$35,896$63,207▲ $27,311
Savings and Temporary Cash Investments$38,430$25,192▼ $13,238
Prepaid Expenses and Deferred Charges$3,635$4,866▲ $1,231
Cash and Non-Interest-Bearing Accounts$34,526$1,218▼ $33,308
Total Assets$302,604$286,032▼ $16,572
Other Assets Total$2,292$1,402▼ $890
Liabilities
Accounts Payable and Accrued Expenses$12,357$16,887▲ $4,530
Other Liabilities-$6,849-
Total Liabilities$12,357$23,736▲ $11,379
Net Assets / Fund Balance
Unrestricted Net Assets$290,247$262,296▼ $27,951
Total Net Assets Fund Balance$290,247$262,296▼ $27,951
Total Liabilities and Net Assets / Fund Balance$302,604$286,032▼ $16,572

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$159,615$71,970$231,585
Equipment$30,532$193,896$224,428
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleOtherTotal
-Business Man$114,892$114,892

Board Members and Trustees

NameTitle
-Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$448,794
Investment Income
$26
Other Revenue
$46,895
Change in Net Assets
$-27,951

Audited Revenue Reconciliation

Revenue per Audited Statements
$495,715
Total Revenue per Audited Statements
$495,715
Total Revenue per Form 990
$495,715
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$341,382
Salaries, Compensation, and Employee Benefits$182,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$92,927-$92,927
Other Employee Benefits-$76,539-$76,539
All Other Expenses$30,344--$30,344
Occupancy$24,429--$24,429
Other Expenses$39,520$22,764-$22,764
Depreciation Depletion$17,010--$17,010
Travel$16,051--$16,051
Payroll Taxes-$12,818-$12,818
Fees for Services Legal-$9,684-$9,684
Conferences and Meetings-$9,443-$9,443
Fees for Services Accounting-$5,900-$5,900
Fees for Services Other-$5,693-$5,693
Advertising$894--$894
Office Expenses-$423-$423
Total Functional Expenses$287,475$236,191$0$523,666

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$523,666
Total Expenses per Audited Statements$523,666
Total Expenses per Form 990$523,666
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to United Association$6,849
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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 7A

“All members of the jatc are appointed, and contractors appoint their own members. No elections are held on the union side.”

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

“The 990 is reviewed in detail by the plan administrator prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Board trustees and officers are required to review and sign the conflict of interest policy on an annual basis. Arising conflicts are identified and documented in their policy statement.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Plumbers and Pipefitters Local 357
EIN
38-2719169
Phone
2696792570
Address
11847 SHAVER ROAD, SCHOOLCRAFT, MI 49087

Signing Officer

Name
Michael Corliss
Title
Business Manager
Phone
2696792570
Signed
2016-01-10
Discuss with paid preparer
Yes

Organization Details

Formed
1966
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
16

Preparer

Firm
Yeo & Yeo Pc
Address
710 E MILHAM AVE, KALAMAZOO, MI 49002-1494
Preparer
Carol Patridge
Phone
2693297007
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/TotalRevenuePerForm990Amt0495715
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0495715
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0523666
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS OF THE JATC ARE APPOINTED, AND CONTRACTORS APPOINT THEIR OWN MEMBERS. NO ELECTIONS ARE HELD ON THE UNION SIDE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED IN DETAIL BY THE PLAN ADMINISTRATOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD TRUSTEES AND OFFICERS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. ARISING CONFLICTS ARE IDENTIFIED AND DOCUMENTED IN THEIR POLICY STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNITED ASSOC OF JOURNEYMEN LOC 357
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0383405395
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011847 SHAVER RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SCHOOLCRAFT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd049087
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL TIME SPENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UNITED ASSOC OF JOURNEYMEN LOC 357
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0302604
IRS990/TotalAssetsEOYAmt0286032
IRS990/TotalAssetsGrp/BOYAmt0302604
IRS990/TotalAssetsGrp/EOYAmt0286032
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0236191
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0287475
IRS990/TotalFunctionalExpensesGrp/TotalAmt0523666
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012357
IRS990/TotalLiabilitiesEOYAmt023736
IRS990/TotalLiabilitiesGrp/BOYAmt012357
IRS990/TotalLiabilitiesGrp/EOYAmt023736
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0290247
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0262296
IRS990/TotalOtherCompensationAmt025888
IRS990/TotalProgramServiceExpensesAmt0287475
IRS990/TotalProgramServiceRevenueAmt0448794
IRS990/TotalRevenueGrp/ExclusionAmt026
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0495689
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0495715
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0302604
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0286032
IRS990/TotReportableCompRltdOrgAmt089004
IRS990/TravelGrp/ProgramServicesAmt016051
IRS990/TravelGrp/TotalAmt016051
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0290247
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0262296
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.UALOCAL357.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL CORLISS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum02696792570
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS AND PIPEFITTERS LOCAL 357
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0KALA
ReturnHeader/Filer/EIN0382719169
ReturnHeader/Filer/PhoneNum02696792570
ReturnHeader/Filer/USAddress/AddressLine1Txt011847 SHAVER ROAD
ReturnHeader/Filer/USAddress/CityNm0SCHOOLCRAFT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049087
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382706146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YEO & YEO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0710 E MILHAM AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KALAMAZOO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0490021494
ReturnHeader/PreparerPersonGrp/PhoneNum02693297007
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROL PATRIDGE
ReturnHeader/ReturnTs02016-01-25T13:13:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$286,032
Liabilities
$23,736
Net assets
$262,296
Revenue
$495,715
Expenses
$523,666
Net income
-$27,951
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.12$0.05$1.07$1.53$1.52$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.05$1.06$1.39$1.47$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.05$1.13$1.69$1.38$0.31
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.06$0.83$1.44$1.10$0.34
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.06$0.49$0.95$0.92$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.03$0.46$1.08$0.90$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.04$0.27$0.57$0.63$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.34$0.62$0.55$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.02$0.26$0.50$0.52$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.59$0.56$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.26$0.42$0.48$0.06
2012Summary only. Only limited summary data is available for this year.$0.33$0.01$0.32$0.44$0.48$0.04
2011Summary only. Only limited summary data is available for this year.$0.37$0.01$0.36$0.40$0.46$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.01$0.42$0.40$0.45$0.06