Civic Intelligence

Plumbers Local 75 Education Fund

990 • Fiscal year 2016 • EIN 39-6146586

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 14, 2017

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

60th percentile

0.18x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.19x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

74th percentile

14%

Higher net margin than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

84th percentile

$151,150

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

86th percentile

28%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

70th percentile

13%

Faster revenue growth than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,934,528

Up $425,043 (+28%) from 2015

Net Assets

Up

$1,584,742

Up $280,266 (+21%) from 2015

Liabilities

Up

$349,786

Up $144,777 (+71%) from 2015

Revenue

Up

$1,818,255

Up $215,892 (+13%) from 2015

Expenses

Up

$1,562,799

Up $149,770 (+11%) from 2015

Net Income

Up

$255,456

Up $66,122 (+35%) from 2015

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

2016

Assets$1,934,528
Liabilities$349,786
Net Assets$1,584,742

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

2016

Revenue$1,818,255
Expenses$1,562,799
Net Income$255,456
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,818,255
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
Cash and Non-Interest-Bearing Accounts$589,756$954,796▲ $365,040
Investments in Publicly Traded Securities$473,558$620,021▲ $146,463
Land, Buildings, and Equipment, Net$157,750$168,469▲ $10,719
Accounts Receivable$139,703$142,484▲ $2,781
Savings and Temporary Cash Investments$138,402$27,153▼ $111,249
Prepaid Expenses and Deferred Charges$4,928$10,712▲ $5,784
Inventories for Sale or Use$4,655$9,714▲ $5,059
Total Assets$1,509,485$1,934,528▲ $425,043
Other Assets Total$733$1,179▲ $446
Liabilities
Accounts Payable and Accrued Expenses$205,009$349,786▲ $144,777
Total Liabilities$205,009$349,786▲ $144,777
Net Assets / Fund Balance
Unrestricted Net Assets$1,120,276$1,265,843▲ $145,567
Temporarily Rstr Net Assets$177,820$315,851▲ $138,031
Permanently Rstr Net Assets$6,380$3,048▼ $3,332
Total Net Assets Fund Balance$1,304,476$1,584,742▲ $280,266
Total Liabilities and Net Assets / Fund Balance$1,509,485$1,934,528▲ $425,043

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$157,328$689,528$846,856
Leasehold Improvements$11,141$19,482$30,623
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wes ZastrowDirector/trusteeFT$104,831$46,319$151,150

Board Members and Trustees

NameTitle
Michael SchererChairperson/trustee
Jesse PertzbornTrustee
Lauri RollingsTrustee
Scott RedmanTrustee
Thomas JaroszTrustee
Vincent Gallo IvTrustee
Steve BreitlowSecretary Treasurer/truste
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,802,285
Investment Income
$11,356
Other Revenue
$4,614
Change in Net Assets
$255,456

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,818,255
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$24,810
Total Revenue per Audited Statements
$1,843,065
Total Revenue per Form 990
$1,818,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$815,014
Other Expenses$747,785
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,017$255,048-$436,065
All Other Expenses$51,580$128,429-$180,009
Current Officers, Directors, Trustees, and Key Employees-$151,150-$151,150
Pension Plan Contributions$40,378$72,559-$112,937
Occupancy-$96,900-$96,900
Other Employee Benefits$18,890$54,337-$73,227
Depreciation Depletion-$48,762-$48,762
Other Expenses$43,008$42,657-$42,657
Payroll Taxes$13,667$27,968-$41,635
Office Expenses-$27,268-$27,268
Fees for Services Accounting-$14,250-$14,250
Insurance-$12,434-$12,434
Fees for Services Other-$1,735-$1,735
Fees for Service Investment Mgmnt Fees-$1,558-$1,558
Advertising-$687-$687
Fees for Services Legal-$423-$423
Total Functional Expenses$348,540$1,214,259$0$1,562,799

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,562,799
Total Expenses per Audited Statements$1,562,799
Total Expenses per Form 990$1,562,799
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 11B

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
Secretary
Phone
4143591318
Signed
2017-09-14
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
30
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

Substance abuse program: program service expenses 0. Management and general expenses 30,109. Fundraising expenses 0. Total expenses 30,109. Computer: program service expenses 0. Management and general expenses 24,970. Fundraising expenses 0. Total expenses 24,970. Construction labor managmenet: program service expenses 0. Management and general expenses 22,385. Fundraising expenses 0. Total expenses 22,385. Med gas lab: program service expenses 21,134. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,134. Administration fees: program service expenses 0. Management and general expenses 17,195. Fundraising expenses 0. Total expenses 17,195. Maintenance & repairs: program service expenses 0. Management and general expenses 15,593. Fundraising expenses 0. Total expenses 15,593. Instructor training expenses: program service expenses 14,738. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,738. Tuition expense: program service expenses 10,522. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,522. Travel & meals: program service expenses 0. Management and general expenses 10,101. Fundraising expenses 0. Total expenses 10,101. Apprentice contest: program service expenses 5,186. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,186. Telephone: program service expenses 0. Management and general expenses 4,000. Fundraising expenses 0. Total expenses 4,000. Trustee education: program service expenses 0. Management and general expenses 2,671. Fundraising expenses 0. Total expenses 2,671. Dues & subscriptions: program service expenses 0. Management and general expenses 895. Fundraising expenses 0. Total expenses 895. Recruiting expense: program service expenses 0. Management and general expenses 510. Fundraising expenses 0. Total expenses 510.

Form 990, Part XII, Line 2C

The board of trustees assumes responsibilities of the audit. The fund's financial statements, and for the selection of an indepenedent 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.

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt073227
IRS990/OtherExpensesGrp/Desc0INTERNATIONAL TRAINING
IRS990/OtherExpensesGrp/Desc1APPRENTICESHIP WAGE REI
IRS990/OtherExpensesGrp/Desc2TRAINING MATERIALS & SU
IRS990/OtherExpensesGrp/Desc3BIG STEP TRANSFERS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0150246
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1127848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt242657
IRS990/OtherExpensesGrp/ProgramServicesAmt043008
IRS990/OtherExpensesGrp/TotalAmt0150246
IRS990/OtherExpensesGrp/TotalAmt1127848
IRS990/OtherExpensesGrp/TotalAmt243008
IRS990/OtherExpensesGrp/TotalAmt342657
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt04614
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04614
IRS990/OtherRevenueTotalAmt04614
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0255048
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0181017
IRS990/OtherSalariesAndWagesGrp/TotalAmt0436065
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt027968
IRS990/PayrollTaxesGrp/ProgramServicesAmt013667
IRS990/PayrollTaxesGrp/TotalAmt041635
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt072559
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt040378
IRS990/PensionPlanContributionsGrp/TotalAmt0112937
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt06380
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03048
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04928
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010712
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/RelatedOrExemptFuncIncomeAmt01712165
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt154308
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt229614
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36198
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01712165
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt154308
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt229614
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36198
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08655
IRS990/PYOtherExpensesAmt0698150
IRS990/PYOtherRevenueAmt04588
IRS990/PYProgramServiceRevenueAmt01589120
IRS990/PYRevenuesLessExpensesAmt0189334
IRS990/PYSalariesCompEmpBnftPaidAmt0714879
IRS990/PYTotalExpensesAmt01413029
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01602363
IRS990/ReconcilationRevenueExpnssAmt0255456
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01802285
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0138402
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027153
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0142509
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt013548
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016614
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010288
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0189157
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011356
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08655
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt035928
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09905
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011219
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt077063
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01712165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01383803
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01212844
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01124588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01081987
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06515387
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08655
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt035928
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09905
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011219
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt077063
IRS990ScheduleA/InvestmentIncomeCYPct00.01140
IRS990ScheduleA/InvestmentIncomePYPct00.01240
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98860
IRS990ScheduleA/PublicSupportPY509Pct00.98760
IRS990ScheduleA/PublicSupportTotal509Amt06704544
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01718363
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01526312
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01226392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01141202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01092275
IRS990ScheduleA/Total509Grp/TotalAmt06704544
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01729719
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01534967
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01262320
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01151107
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01103494
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06781607
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0157328
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0689528
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0846856
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01562799
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011141
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019482
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt030623
IRS990ScheduleD/NetUnrealizedGainsInvstAmt024810
IRS990ScheduleD/RevenueNotReportedAmt024810
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01818255
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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0168469
IRS990ScheduleD/TotalExpensesPerForm990Amt01562799
IRS990ScheduleD/TotalRevenuePerForm990Amt01818255
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01843065
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01562799
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0104831
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt046319
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WES ZASTROW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR/TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0151150
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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/ExplanationTxt7SUBSTANCE ABUSE PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 30,109. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,109. COMPUTER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 24,970. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,970. CONSTRUCTION LABOR MANAGMENET: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,385. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,385. MED GAS LAB: PROGRAM SERVICE EXPENSES 21,134. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,134. ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,195. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,195. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,593. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,593. INSTRUCTOR TRAINING EXPENSES: PROGRAM SERVICE EXPENSES 14,738. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,738. TUITION EXPENSE: PROGRAM SERVICE EXPENSES 10,522. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,522. TRAVEL & MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,101. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,101. APPRENTICE CONTEST: PROGRAM SERVICE EXPENSES 5,186. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,186. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,000. TRUSTEE EDUCATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,671. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,671. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 895. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 895. RECRUITING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 510. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 510.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITIES OF THE AUDIT. THE FUND'S FINANCIAL STATEMENTS, AND FOR THE SELECTION OF AN INDEPENEDENT 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 11B
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/BOYAmt0177820

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
2016Detailed filing. Detailed filing data is available for this year.$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