Civic Intelligence

Steamfitters Training School

EIN 39-0945040 • 501(c)3 • Milwaukee, WI

Profile

To operate and maintain a school or training program for workmen in the pipe-fitting trade.

3300 S 103rd StreetMilwaukee, WI 53227

www.steam601.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.11x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

29th percentile

0.05x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$232,117

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

13th percentile

-9.7%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-0.2%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$4,134,808

Up $1,048,677 (+34%) from 2023

Liabilities

Up

$645,900

Up $63,372 (+11%) from 2023

Net Assets

Up

$3,488,908

Up $985,305 (+39%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin49th percentile

Revenue

Up

$7,469,233

Up $1,735,449 (+30%) from 2023

Expenses

Up

$6,440,991

Up $1,421,206 (+28%) from 2023

Net Income

Up

$1,028,242

Up $314,243 (+44%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $2,682,438Liabilities 2010: $27,489Net Assets 2010: $2,654,9492010Assets 2011: $2,286,214Liabilities 2011: $32,588Net Assets 2011: $2,253,6262011Assets 2012: $2,014,627Liabilities 2012: $30,442Net Assets 2012: $1,984,1852012Assets 2013: $2,230,020Liabilities 2013: $26,136Net Assets 2013: $2,203,8842013Assets 2014: $2,371,750Liabilities 2014: $5,997Net Assets 2014: $2,365,7532014Assets 2015: $2,535,809Liabilities 2015: $5,091Net Assets 2015: $2,530,7182015Assets 2016: $2,919,971Liabilities 2016: $234,907Net Assets 2016: $2,685,0642016Assets 2017: $3,478,024Liabilities 2017: $487,693Net Assets 2017: $2,990,3312017Assets 2018: $4,155,938Liabilities 2018: $1,251,028Net Assets 2018: $2,904,9102018Assets 2019: $3,117,370Liabilities 2019: $763,332Net Assets 2019: $2,354,0382019Assets 2020: $2,936,974Liabilities 2020: $1,358,462Net Assets 2020: $1,578,5122020Assets 2021: $2,521,468Liabilities 2021: $680,582Net Assets 2021: $1,840,8862021Assets 2022: $2,346,768Liabilities 2022: $550,395Net Assets 2022: $1,796,3732022Assets 2023: $3,086,131Liabilities 2023: $582,528Net Assets 2023: $2,503,6032023Assets 2024: $4,134,808Liabilities 2024: $645,900Net Assets 2024: $3,488,9082024

Highlighted filing

2024

Assets$4,134,808
Liabilities$645,900
Net Assets$3,488,908
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $2,138,0122010Expenses 2011: $1,989,3942011Expenses 2012: $1,936,0632012Revenue 2013: $2,180,295Expenses 2013: $1,953,490Net Income 2013: $226,8052013Revenue 2014: $2,190,612Expenses 2014: $2,037,052Net Income 2014: $153,5602014Revenue 2015: $2,320,553Expenses 2015: $2,151,300Net Income 2015: $169,2532015Revenue 2016: $2,379,338Expenses 2016: $2,051,576Net Income 2016: $327,7622016Revenue 2017: $2,994,644Expenses 2017: $2,700,607Net Income 2017: $294,0372017Revenue 2018: $4,024,622Expenses 2018: $3,793,501Net Income 2018: $231,1212018Revenue 2019: $4,030,224Expenses 2019: $4,660,265Net Income 2019: -$630,0412019Revenue 2020: $3,610,166Expenses 2020: $4,400,436Net Income 2020: -$790,2702020Revenue 2021: $1,862,754Expenses 2021: $1,636,896Net Income 2021: $225,8582021Revenue 2022: $4,646,602Expenses 2022: $4,642,258Net Income 2022: $4,3442022Revenue 2023: $5,733,784Expenses 2023: $5,019,785Net Income 2023: $713,9992023Revenue 2024: $7,469,233Expenses 2024: $6,440,991Net Income 2024: $1,028,2422024

Highlighted filing

2024

Revenue$7,469,233
Expenses$6,440,991
Net Income$1,028,242
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,134,808
Liabilities
$645,900
Net assets
$3,488,908
Revenue
$7,469,233
Expenses
$6,440,991
Net income
$1,028,242
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.13$0.65$3.49$7.47$6.44$1.03
2023Detailed filing. Detailed filing data is available for this year.$3.09$0.58$2.50$5.73$5.02$0.71
2022Detailed filing. Detailed filing data is available for this year.$2.35$0.55$1.80$4.65$4.64$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.52$0.68$1.84$1.86$1.64$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.94$1.36$1.58$3.61$4.40$0.79
2019Detailed filing. Detailed filing data is available for this year.$3.12$0.76$2.35$4.03$4.66$0.63
2018Detailed filing. Detailed filing data is available for this year.$4.16$1.25$2.90$4.02$3.79$0.23
2017Detailed filing. Detailed filing data is available for this year.$3.48$0.49$2.99$2.99$2.70$0.29
2016Detailed filing. Detailed filing data is available for this year.$2.92$0.23$2.69$2.38$2.05$0.33
2015Detailed filing. Detailed filing data is available for this year.$2.54$0.01$2.53$2.32$2.15$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.01$2.37$2.19$2.04$0.15
2013Detailed filing. Detailed filing data is available for this year.$2.23$0.03$2.20$2.18$1.95$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.03$1.98$1.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.03$2.25$1.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.03$2.65$2.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 8, 2025
Return Version
2023v6.0
Gross Receipts
$7,927,155
Mission and Program Overview

Mission

To operate and maintain a school or training program for workmen in the pipe-fitting trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$30,712$2,247,654▲ $2,216,942
Land, Buildings, and Equipment, Net$745,746$806,626▲ $60,880
Accounts Receivable$585,991$654,408▲ $68,417
Investments in Publicly Traded Securities$497,646--
Cash and Non-Interest-Bearing Accounts$1,222,283$420,896▼ $801,387
Prepaid Expenses and Deferred Charges$3,753$5,224▲ $1,471
Total Assets$3,086,131$4,134,808▲ $1,048,677
Liabilities
Accounts Payable and Accrued Expenses$582,528$645,900▲ $63,372
Total Liabilities$582,528$645,900▲ $63,372
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,503,603$3,488,908▲ $985,305
Total Net Assets Fund Balance$2,503,603$3,488,908▲ $985,305
Total Liabilities and Net Assets / Fund Balance$3,086,131$4,134,808▲ $1,048,677

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$425,448$840,332$1,265,780
Leasehold Improvements$291,689$89,076$380,765
Other Land Buildings$89,489$244,028$333,517
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher ValerineTraining DirectorFT$154,947$70,209$225,156
Daniel KosinskiWeld Training CoordinatorFT$141,344$69,298$210,642
James LemensTraining CoordinatorFT$138,883$61,531$200,414
Nathan PapenfussTraining AssistantFT$133,919$66,112$200,031
David BergersonTraining School InstructorFT$131,869$64,611$196,480
Erik OgrenUnion Trustee (start 4/5/24)-$81,956$41,420$123,376

Board Members and Trustees

NameTitle
Jonathan KowalskiChairman (start 3/13/24)
Joel ZielkeChairman (thru 12/31/23)
Mark RiehleEmployer Trustee
Richard SawhillEmployer Trustee
Jared OwenEmployer Trustee (start 4/5/24)
Brian ToutantUnion Trustee
Dean JulienUnion Trustee
Doug EdwardsUnion Trustee/secretary (start 3/13/24)
Dajen BohacekSecretary (thru 10/10/23)
Revenue and Support

Revenue Composition

Contributions and Grants
$156,546
Program Service Revenue
$6,995,134
Investment Income
$124,505
Other Revenue
$193,048
All Other Contributions
$156,546
Change in Net Assets
$1,028,242

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,468,369
Revenue Not Reported on Financial Statements
$864
Revenue Not Reported on Form 990
$-42,936
Total Revenue per Audited Statements
$7,425,433
Total Revenue per Form 990
$7,469,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,028,958
Other Expenses$2,412,033
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,431,864--$2,431,864
Occupancy$846,637--$846,637
Pension Plan Contributions$686,794--$686,794
Other Employee Benefits$624,430--$624,430
Payroll Taxes$209,265--$209,265
Depreciation Depletion-$156,161-$156,161
Office Expenses-$115,230-$115,230
Current Officers, Directors, Trustees, and Key Employees$76,605--$76,605
All Other Expenses$42,738$32,598-$75,336
Fees for Services Other-$62,515-$62,515
Conferences and Meetings-$51,684-$51,684
Fees for Services Legal-$24,000-$24,000
Other Expenses$897,792$23,899-$23,899
Insurance-$16,993-$16,993
Fees for Service Investment Mgmnt Fees-$864-$864
Total Functional Expenses$5,816,125$624,866$0$6,440,991

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,440,991
Expenses per Audited Statements$6,440,127
Total Expenses per Audited Statements$6,440,127
Expenses Not Reported on Financial Statements$864
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

“The form 990 is circulated to all trustees via email. Once reviewed and approved, the chairman will sign the return.”

Form 990, Part VI, Section B, Line 12C

“If appropriate, the chairman of the board will appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the board will determine whether the fund can obtain, with reasonable efforts, a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board will determine by a majority vote of the disinterested trustees whether the transaction or arrangement is in the fund's best interest, for its own benefit, and whether it is fair and reasonable. Based on that determination, it will make its decision as to whether to enter into the transaction or arrangment.”

Form 990, Part VI, Section B, Line 15

“The board of directors approves salaries for the teachers and apprentice and training coordinator. The office staff salaries are collectively bargained for by office workers local 9. Salaries are reviewed annually.”

Form 990, Part VI, Section C, Line 19

“The school makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Steamfitters Training School
EIN
39-0945040
Phone
4145430601
Address
3300 S 103RD STREET, MILWAUKEE, WI 53227

Signing Officer

Name
Jonathan Kowalski
Title
Chairman
Phone
4145430601
Signed
2025-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Kowalski
Formed
1959
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
7
Employees
162
Volunteers
8

Preparer

Firm
Sikich LLC
Address
17335 GOLF PARKWAY SUITE 500, BROOKFIELD, WI 53045
Preparer
Bridgette Mugge
Phone
2627549400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service ("irs") has ruled that the school qualifies under section 501(c)(3) of the irc and is, therefore, not subject to tax under present income tax laws. However, the school is subject to taxes on any unrelated business taxable income, pursuant to section 511(a). The school had no unrelated business income tax for the year and five months ended may 31, 2024 and 2023. The school is not classified as a private foundation. U.s. Gaap requires management to evaluate tax positions taken by the school and recognize a tax liability (or asset) if the school has taken an uncertain position that more-likely-than-not would not be sustained upon examination by the irs. The school is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 570 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm7RICHARD SAWHILL
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0UNION TRUSTEE (START 4/5/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN (THRU 12/31/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN (START 3/13/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt3UNION TRUSTEE/SECRETARY (START 3/13/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY (THRU 10/10/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt5UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9EMPLOYER TRUSTEE (START 4/5/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRAINING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRAINING SCHOOL INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12WELD TRAINING COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRAINING COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRAINING ASSISTANT
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IRS990/FormationYr01959
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt077527
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0535449
IRS990/GrossReceiptsAmt07927155
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt08
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt016993
IRS990/InsuranceGrp/TotalAmt016993
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IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0497646
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0745746
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0806626
IRS990/LandBldgEquipCostOrOtherBssAmt01980062
IRS990/LegalDomicileStateCd0WI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0457922
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO OPERATE AND MAINTAIN A SCHOOL OR TRAINING PROGRAM FOR WORKMEN IN THE PIPE-FITTING TRADE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02503603
IRS990/NetAssetsOrFundBalancesEOYAmt03488908
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt077527
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-42936
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02503603
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03488908
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0846637
IRS990/OccupancyGrp/TotalAmt0846637
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0115230
IRS990/OfficeExpensesGrp/TotalAmt0115230
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0624430
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0624430
IRS990/OtherExpensesGrp/Desc0TRAINING MATERIALS AND
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt087524
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt153398
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt223899
IRS990/OtherExpensesGrp/ProgramServicesAmt0897792
IRS990/OtherExpensesGrp/TotalAmt0897792
IRS990/OtherExpensesGrp/TotalAmt187524
IRS990/OtherExpensesGrp/TotalAmt253398
IRS990/OtherExpensesGrp/TotalAmt323899
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0SHARED SERVICES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt097363
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt195685
IRS990/OtherRevenueTotalAmt0193048
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02431864
IRS990/OtherSalariesAndWagesGrp/TotalAmt02431864
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0209265
IRS990/PayrollTaxesGrp/TotalAmt0209265
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0686794
IRS990/PensionPlanContributionsGrp/TotalAmt0686794
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03753
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05224
IRS990/PrincipalOfficerNm0JONATHAN KOWALSKI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1WELDING REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/Desc2TUITION
IRS990/ProgramServiceRevenueGrp/Desc3SALES OF BOOKS & MANUA
IRS990/ProgramServiceRevenueGrp/Desc4WELDING EQUIPMENT RENT
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38916
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43075
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
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IRS990/PYOtherRevenueAmt046667
IRS990/PYProgramServiceRevenueAmt05621194
IRS990/PYRevenuesLessExpensesAmt0713999
IRS990/PYSalariesCompEmpBnftPaidAmt03178065
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05733784
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01028242
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07188182
IRS990/SavingsAndTempCashInvstGrp/BOYAmt030712
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02247654
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0425448
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0840332
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01265780
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0864
IRS990ScheduleD/ExpensesSubtotalAmt06440127
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0864
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0864
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0291689
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt089076
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0380765
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-42936
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt089489
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0244028
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0333517
IRS990ScheduleD/RevenueNotReportedAmt0-42936
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0864
IRS990ScheduleD/RevenueSubtotalAmt07468369
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE ("IRS") HAS RULED THAT THE SCHOOL QUALIFIES UNDER SECTION 501(C)(3) OF THE IRC AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. HOWEVER, THE SCHOOL IS SUBJECT TO TAXES ON ANY UNRELATED BUSINESS TAXABLE INCOME, PURSUANT TO SECTION 511(A). THE SCHOOL HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEAR AND FIVE MONTHS ENDED MAY 31, 2024 AND 2023. THE SCHOOL IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL HAS TAKEN AN UNCERTAIN POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0806626
IRS990ScheduleD/TotalExpensesPerForm990Amt06440991
IRS990ScheduleD/TotalRevenuePerForm990Amt07469233
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07425433
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06440127
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLIC NOTICE POSTED ON BULLETIN BOARD OF LOCAL UNION OFFICES AND PUBLIC NOTICE POSTED WITH THE DEPT. OF INDUSTRY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0154947

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