Civic Intelligence

Plumbers Local 75 Education Fund

990 • Fiscal year 2014 • EIN 39-6146586

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 20, 2015

11175 W Parkland AveMilwaukee, WI 53224

(414) 359-1318

Siviq Scores

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

Liabilities / Assets

55th percentile

0.15x

Higher debt load relative to assets than 55% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.13x

Higher debt load relative to revenue than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

75th percentile

16%

Higher net margin than 75% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$141,607

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

67th percentile

8.1%

Faster asset growth than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

72nd percentile

17%

Faster revenue growth than 72% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,316,595

Up $98,106 (+8.1%) from 2013

Net Assets

Up

$1,125,172

Up $82,681 (+7.9%) from 2013

Liabilities

Up

$191,423

Up $15,425 (+8.8%) from 2013

Revenue

Up

$1,448,337

Up $210,965 (+17%) from 2013

Expenses

Up

$1,210,276

Up $125,474 (+12%) from 2013

Net Income

Up

$238,061

Up $85,491 (+56%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,090,330Liabilities 2010: $191,843Net Assets 2010: $898,4872010Assets 2011: $981,365Liabilities 2011: $170,994Net Assets 2011: $810,3712011Assets 2012: $1,116,221Liabilities 2012: $289,915Net Assets 2012: $826,3062012Assets 2013: $1,218,489Liabilities 2013: $175,998Net Assets 2013: $1,042,4912013Assets 2014: $1,316,595Liabilities 2014: $191,423Net Assets 2014: $1,125,1722014Assets 2015: $1,509,485Liabilities 2015: $205,009Net Assets 2015: $1,304,4762015Assets 2016: $1,934,528Liabilities 2016: $349,786Net Assets 2016: $1,584,7422016Assets 2017: $2,226,197Liabilities 2017: $321,673Net Assets 2017: $1,904,5242017Assets 2018: $2,534,512Liabilities 2018: $162,692Net Assets 2018: $2,371,8202018Assets 2019: $3,483,085Liabilities 2019: $213,624Net Assets 2019: $3,269,4612019Assets 2020: $4,391,135Liabilities 2020: $228,549Net Assets 2020: $4,162,5862020Assets 2021: $5,024,538Liabilities 2021: $335,032Net Assets 2021: $4,689,5062021Assets 2022: $6,651,349Liabilities 2022: $1,777,233Net Assets 2022: $4,874,1162022Assets 2023: $6,877,965Liabilities 2023: $1,390,319Net Assets 2023: $5,487,6462023Assets 2024: $7,891,275Liabilities 2024: $2,565,506Net Assets 2024: $5,325,7692024

Highlighted filing

2014

Assets$1,316,595
Liabilities$191,423
Net Assets$1,125,172

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,328,9312010Expenses 2011: $1,250,6562011Expenses 2012: $1,193,5122012Revenue 2013: $1,237,372Expenses 2013: $1,084,802Net Income 2013: $152,5702013Revenue 2014: $1,448,337Expenses 2014: $1,210,276Net Income 2014: $238,0612014Revenue 2015: $1,602,363Expenses 2015: $1,413,029Net Income 2015: $189,3342015Revenue 2016: $1,818,255Expenses 2016: $1,562,799Net Income 2016: $255,4562016Revenue 2017: $1,946,100Expenses 2017: $1,678,723Net Income 2017: $267,3772017Revenue 2018: $2,205,506Expenses 2018: $1,706,071Net Income 2018: $499,4352018Revenue 2019: $2,524,940Expenses 2019: $1,797,675Net Income 2019: $727,2652019Revenue 2020: $2,402,798Expenses 2020: $1,742,884Net Income 2020: $659,9142020Revenue 2021: $2,433,031Expenses 2021: $2,008,420Net Income 2021: $424,6112021Revenue 2022: $3,765,073Expenses 2022: $3,034,552Net Income 2022: $730,5212022Revenue 2023: $4,084,068Expenses 2023: $3,562,537Net Income 2023: $521,5312023Revenue 2024: $4,032,394Expenses 2024: $4,266,205Net Income 2024: -$233,8112024

Highlighted filing

2014

Revenue$1,448,337
Expenses$1,210,276
Net Income$238,061
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 20, 2015
Return Version
2014v5.0
Gross Receipts
$2,537,930
Mission and Program Overview

Mission

To provide training and educational programs for apprentices, employees, journeymen, and instructors in the plumbing trade and related occupation

Training & educational programs for plumbers apprentices, journeymen & instructors

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$611,168$584,831▼ $26,337
Cash and Non-Interest-Bearing Accounts$439,577$529,118▲ $89,541
Accounts Receivable$85,583$102,787▲ $17,204
Land, Buildings, and Equipment, Net$57,384$58,640▲ $1,256
Savings and Temporary Cash Investments$6,138$31,615▲ $25,477
Inventories for Sale or Use$11,368$4,764▼ $6,604
Prepaid Expenses and Deferred Charges$6,305$4,001▼ $2,304
Total Assets$1,218,489$1,316,595▲ $98,106
Other Assets Total$966$839▼ $127
Liabilities
Accounts Payable and Accrued Expenses$175,998$191,423▲ $15,425
Total Liabilities$175,998$191,423▲ $15,425
Net Assets / Fund Balance
Unrestricted Net Assets$796,215$881,543▲ $85,328
Temporarily Rstr Net Assets$224,943$233,555▲ $8,612
Permanently Rstr Net Assets$21,333$10,074▼ $11,259
Total Net Assets Fund Balance$1,042,491$1,125,172▲ $82,681
Total Liabilities and Net Assets / Fund Balance$1,218,489$1,316,595▲ $98,106

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$44,529$606,912$651,441
Leasehold Improvements$14,111$16,512$30,623
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wes ZastrowDirector/trusteeFT$98,560$43,047$141,607

Board Members and Trustees

NameTitle
Michael SchererChairperson/trustee
Lauri RollingsTrustee
Michael HouseTrustee
Rick HextTrustee
Scott RedmanTrustee
Thomas JaroszTrustee
Steve BreitlowSecretary Treasurer/truste
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,284,690
Investment Income
$156,148
Other Revenue
$7,499
Change in Net Assets
$238,061

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,448,337
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-155,380
Total Revenue per Audited Statements
$1,292,957
Total Revenue per Form 990
$1,448,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$672,026
Salaries, Compensation, and Employee Benefits$538,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,003$109,079-$259,082
All Other Expenses$48,998$126,587-$175,585
Current Officers, Directors, Trustees, and Key Employees-$141,607-$141,607
Occupancy-$96,225-$96,225
Pension Plan Contributions$46,100$18,524-$64,624
Other Employee Benefits$28,792$16,800-$45,592
Other Expenses$32,853$28,910-$28,910
Payroll Taxes$11,827$15,518-$27,345
Depreciation Depletion-$20,067-$20,067
Office Expenses-$19,266-$19,266
Fees for Services Accounting-$13,500-$13,500
Insurance-$10,825-$10,825
Fees for Services Other-$3,137-$3,137
Fees for Service Investment Mgmnt Fees-$3,075-$3,075
Advertising-$1,276-$1,276
Fees for Services Legal-$495-$495
Total Functional Expenses$318,573$891,703$0$1,210,276

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,210,276
Total Expenses per Audited Statements$1,210,276
Total Expenses per Form 990$1,210,276
Expenses Not Reported on Financial Statements$0
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 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 A, Line 6

The fund's membership is comprised of contractors, journeymen, apprentices, employees and instructors in the plumbing trade and related occupations

Form 990, Part VI, Section A, Line 7A

The pmc appoints employer representatives, the plumbers local 75 appoints labor representatives

Form 990, Part VI, Section A, Line 8B

The fund has no committee with the authority to act on behalf of the executive board.

Form 990, Part VI, Section B, Line 11

The form 990 is provided to the fund's training director and bookkeeper. They review and approve it, then present the form 990 to the board of trustees for review and filing approval.

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

The fund adopted a conflict of interest policy in september 2012 which requires officers and trustees to disclose any conflict of interest. The board of trustees will monitor compliance with the policy.

Form 990, Part VI, Section B, Line 15

The training director's compensation is based on 45 hour work weeks and is set at pay level comparable to members of the plumbers trade, assistant director's compensation is based on 40 hour work weeks and is also based on comparable pay for plumbers union members

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are on file at the fund's office and are available upon request.

Filing and Contact Details

Filer

Filer Name
Plumbers Local 75 Education Fund
EIN
39-6146586
Phone
4143591318
Address
11175 W PARKLAND AVE, MILWAUKEE, WI 53224

Signing Officer

Name
Steve Breitlow
Title
Chairperson
Phone
4143591318
Signed
2015-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Breitlow
Formed
1969
Legal Domicile
Wi
Voting Board Members
8
Independent Board Members
7
Employees
25
Volunteers
0

Preparer

Firm
Freyberg Hinkle Ashland Powers & Stowell
Address
15420 W CAPITOL DR, BROOKFIELD, WI 53005-2621
Preparer
James M Ashland CPA
Phone
2627846210
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Med gas lab: program service expenses 27,318. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,318. Substance abuse program: program service expenses 0. Management and general expenses 26,716. Fundraising expenses 0. Total expenses 26,716. Computer: program service expenses 0. Management and general expenses 19,274. Fundraising expenses 0. Total expenses 19,274. Plumbers labor management: program service expenses 0. Management and general expenses 19,273. Fundraising expenses 0. Total expenses 19,273. Maintenance & repairs: program service expenses 0. Management and general expenses 14,748. Fundraising expenses 0. Total expenses 14,748. Instructor training expenses: program service expenses 14,630. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,630. Travel & meals: program service expenses 0. Management and general expenses 13,597. Fundraising expenses 0. Total expenses 13,597. Telephone: program service expenses 0. Management and general expenses 12,378. Fundraising expenses 0. Total expenses 12,378. Administration fees: program service expenses 0. Management and general expenses 11,732. Fundraising expenses 0. Total expenses 11,732. Apprentice contest: program service expenses 4,989. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,989. Market recovery rebate: program service expenses 0. Management and general expenses 4,069. Fundraising expenses 0. Total expenses 4,069. Lockbox fees: program service expenses 0. Management and general expenses 2,698. Fundraising expenses 0. Total expenses 2,698. Tuition expense: program service expenses 2,061. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,061. Trustee education: program service expenses 0. Management and general expenses 1,067. Fundraising expenses 0. Total expenses 1,067. Recruiting expense: program service expenses 0. Management and general expenses 550. Fundraising expenses 0. Total expenses 550. Dues & subscriptions: program service expenses 0. Management and general expenses 485. Fundraising expenses 0. Total expenses 485.

Form 990, Part XII, Line 2C

The board of trustees assumes responsibility for oversight of the audit, the fund's financial statements, and for the selection of an independent auditor. This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

U.s. Generally accepted accounting principles require management of the fund to evaluate tax positions taken by the fund and recognize a tax liability (or asset) if the fund has taken an uncertain tax position that more likely than not would not be sustained upon examination by the irs. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress. The fund's management believes it is no longer subject to income tax examinations for the years prior to 2011.

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IRS990/OfficeExpensesGrp/TotalAmt019266
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0966
IRS990/OtherAssetsTotalGrp/EOYAmt0839
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016800
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028792
IRS990/OtherEmployeeBenefitsGrp/TotalAmt045592
IRS990/OtherExpensesGrp/Desc0APPRENTICESHIP WAGE REI
IRS990/OtherExpensesGrp/Desc1INTERNATIONAL TRAINING
IRS990/OtherExpensesGrp/Desc2TRAINING MATERIALS & SU
IRS990/OtherExpensesGrp/Desc3BIG STEP TRANSFERS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0133556
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1133256
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt228910
IRS990/OtherExpensesGrp/ProgramServicesAmt032853
IRS990/OtherExpensesGrp/TotalAmt0133556
IRS990/OtherExpensesGrp/TotalAmt1133256
IRS990/OtherExpensesGrp/TotalAmt232853
IRS990/OtherExpensesGrp/TotalAmt328910
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt07499
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07499
IRS990/OtherRevenueTotalAmt07499
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0109079
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0150003
IRS990/OtherSalariesAndWagesGrp/TotalAmt0259082
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015518
IRS990/PayrollTaxesGrp/ProgramServicesAmt011827
IRS990/PayrollTaxesGrp/TotalAmt027345
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt018524
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt046100
IRS990/PensionPlanContributionsGrp/TotalAmt064624
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt021333
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt010074
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06305
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04001
IRS990/PrincipalOfficerNm0STEVE BREITLOW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2451211
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TUITION
IRS990/ProgramServiceRevenueGrp/Desc2SALES OF TEXTBOOKS
IRS990/ProgramServiceRevenueGrp/Desc3GRANTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01212844
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt139011
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219287
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt313548
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01212844
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt139011
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219287
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt313548
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt037264
IRS990/PYOtherExpensesAmt0639476
IRS990/PYOtherRevenueAmt06265
IRS990/PYProgramServiceRevenueAmt01193843
IRS990/PYRevenuesLessExpensesAmt0152570
IRS990/PYSalariesCompEmpBnftPaidAmt0445326
IRS990/PYTotalExpensesAmt01084802
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01237372
IRS990/ReconcilationRevenueExpnssAmt0238061
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01284690
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06138
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031615
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt013548
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt016614
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010288
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03617
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt022816
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt066883
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt035928
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09905
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011219
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010847
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010417
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt078316
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01212844
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01124588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01081987
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01114174
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01031047
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05564640
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt035928
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09905
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011219
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010847
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010417
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt078316
IRS990ScheduleA/InvestmentIncomeCYPct00.01370
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98630
IRS990ScheduleA/PublicSupportPY509Pct00.99000
IRS990ScheduleA/PublicSupportTotal509Amt05631523
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01226392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01141202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01092275
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01117791
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01053863
IRS990ScheduleA/Total509Grp/TotalAmt05631523
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01262320
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01151107
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01103494
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01128638
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01064280
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05709839
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt044529
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0606912
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0651441
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01210276
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014111
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt016512
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt030623
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-155380
IRS990ScheduleD/RevenueNotReportedAmt0-155380
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01448337
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE MANAGEMENT OF THE FUND TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. THE FUND'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058640
IRS990ScheduleD/TotalExpensesPerForm990Amt01210276
IRS990ScheduleD/TotalRevenuePerForm990Amt01448337
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01292957
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01210276
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND'S MEMBERSHIP IS COMPRISED OF CONTRACTORS, JOURNEYMEN, APPRENTICES, EMPLOYEES AND INSTRUCTORS IN THE PLUMBING TRADE AND RELATED OCCUPATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PMC APPOINTS EMPLOYER REPRESENTATIVES, THE PLUMBERS LOCAL 75 APPOINTS LABOR REPRESENTATIVES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND HAS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PROVIDED TO THE FUND'S TRAINING DIRECTOR AND BOOKKEEPER. THEY REVIEW AND APPROVE IT, THEN PRESENT THE FORM 990 TO THE BOARD OF TRUSTEES FOR REVIEW AND FILING APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND ADOPTED A CONFLICT OF INTEREST POLICY IN SEPTEMBER 2012 WHICH REQUIRES OFFICERS AND TRUSTEES TO DISCLOSE ANY CONFLICT OF INTEREST. THE BOARD OF TRUSTEES WILL MONITOR COMPLIANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TRAINING DIRECTOR'S COMPENSATION IS BASED ON 45 HOUR WORK WEEKS AND IS SET AT PAY LEVEL COMPARABLE TO MEMBERS OF THE PLUMBERS TRADE, ASSISTANT DIRECTOR'S COMPENSATION IS BASED ON 40 HOUR WORK WEEKS AND IS ALSO BASED ON COMPARABLE PAY FOR PLUMBERS UNION MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ON FILE AT THE FUND'S OFFICE AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MED GAS LAB: PROGRAM SERVICE EXPENSES 27,318. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,318. SUBSTANCE ABUSE PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 26,716. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,716. COMPUTER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,274. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,274. PLUMBERS LABOR MANAGEMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,273. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,273. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 14,748. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,748. INSTRUCTOR TRAINING EXPENSES: PROGRAM SERVICE EXPENSES 14,630. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,630. TRAVEL & MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,597. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,597. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,378. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,378. ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,732. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,732. APPRENTICE CONTEST: PROGRAM SERVICE EXPENSES 4,989. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,989. MARKET RECOVERY REBATE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,069. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,069. LOCKBOX FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,698. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,698. TUITION EXPENSE: PROGRAM SERVICE EXPENSES 2,061. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,061. TRUSTEE EDUCATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,067. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,067. RECRUITING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 550. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 550. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 485. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 485.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, THE FUND'S FINANCIAL STATEMENTS, AND FOR THE SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0224943
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0233555
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01218489
IRS990/TotalAssetsEOYAmt01316595
IRS990/TotalAssetsGrp/BOYAmt01218489
IRS990/TotalAssetsGrp/EOYAmt01316595
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0891703
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0318573
IRS990/TotalFunctionalExpensesGrp/TotalAmt01210276
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0175998
IRS990/TotalLiabilitiesEOYAmt0191423
IRS990/TotalLiabilitiesGrp/BOYAmt0175998
IRS990/TotalLiabilitiesGrp/EOYAmt0191423
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01042491
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01125172

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.89$2.57$5.33$4.03$4.27$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$1.39$5.49$4.08$3.56$0.52
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.65$1.78$4.87$3.77$3.03$0.73
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.02$0.34$4.69$2.43$2.01$0.42
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.39$0.23$4.16$2.40$1.74$0.66
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$0.21$3.27$2.52$1.80$0.73
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.16$2.37$2.21$1.71$0.50
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.32$1.90$1.95$1.68$0.27
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.35$1.58$1.82$1.56$0.26
2015Detailed filing. Detailed filing data is available for this year.$1.51$0.21$1.30$1.60$1.41$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.19$1.13$1.45$1.21$0.24
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.22$0.18$1.04$1.24$1.08$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.29$0.83$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.17$0.81$1.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.19$0.90$1.33