Civic Intelligence

Plumbers Local 75 Education Fund

990 • Fiscal year 2017 • EIN 39-6146586

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 10, 2018

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

57th percentile

0.14x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

60th percentile

0.17x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

85th percentile

$155,439

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

76th percentile

15%

Faster asset growth than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

7.0%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,226,197

Up $291,669 (+15%) from 2016

Net Assets

Up

$1,904,524

Up $319,782 (+20%) from 2016

Liabilities

Down

$321,673

Down $28,113 (-8.0%) from 2016

Revenue

Up

$1,946,100

Up $127,845 (+7.0%) from 2016

Expenses

Up

$1,678,723

Up $115,924 (+7.4%) from 2016

Net Income

Up

$267,377

Up $11,921 (+4.7%) from 2016

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

2017

Assets$2,226,197
Liabilities$321,673
Net Assets$1,904,524

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

2017

Revenue$1,946,100
Expenses$1,678,723
Net Income$267,377
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 10, 2018
Return Version
2017v2.3
Gross Receipts
$1,946,100
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$620,021$1,385,188▲ $765,167
Cash and Non-Interest-Bearing Accounts$954,796$494,483▼ $460,313
Land, Buildings, and Equipment, Net$168,469$156,184▼ $12,285
Accounts Receivable$142,484$150,651▲ $8,167
Savings and Temporary Cash Investments$27,153$27,484▲ $331
Prepaid Expenses and Deferred Charges$10,712$7,418▼ $3,294
Inventories for Sale or Use$9,714$2,729▼ $6,985
Total Assets$1,934,528$2,226,197▲ $291,669
Other Assets Total$1,179$2,060▲ $881
Liabilities
Accounts Payable and Accrued Expenses$349,786$321,673▼ $28,113
Total Liabilities$349,786$321,673▼ $28,113
Net Assets / Fund Balance
Unrestricted Net Assets$1,265,843$1,571,429▲ $305,586
Temporarily Rstr Net Assets$315,851$332,314▲ $16,463
Permanently Rstr Net Assets$3,048$781▼ $2,267
Total Net Assets Fund Balance$1,584,742$1,904,524▲ $319,782
Total Liabilities and Net Assets / Fund Balance$1,934,528$2,226,197▲ $291,669

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$146,529$745,271$891,800
Leasehold Improvements$9,655$20,967$30,622
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wes ZastrowDirector/trusteeFT$105,534$49,905$155,439

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,929,424
Investment Income
$13,976
Other Revenue
$2,700
Change in Net Assets
$267,377

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,946,100
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$52,405
Total Revenue per Audited Statements
$1,998,505
Total Revenue per Form 990
$1,946,100
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$894,918
Other Expenses$783,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,427$257,221-$472,648
All Other Expenses$56,006$145,665-$201,671
Current Officers, Directors, Trustees, and Key Employees-$155,439-$155,439
Pension Plan Contributions$52,951$79,736-$132,687
Occupancy-$97,323-$97,323
Other Employee Benefits$30,949$58,175-$89,124
Depreciation Depletion-$57,228-$57,228
Other Expenses$54,449$50,391-$50,391
Payroll Taxes$16,524$28,496-$45,020
Office Expenses-$24,217-$24,217
Fees for Services Accounting-$14,675-$14,675
Insurance-$13,264-$13,264
Advertising-$717-$717
Fees for Service Investment Mgmnt Fees-$50-$50
Total Functional Expenses$426,306$1,252,417$0$1,678,723

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,678,723
Total Expenses per Audited Statements$1,678,723
Total Expenses per Form 990$1,678,723
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
2018-10-10
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
28
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

Computer: program service expenses 0. Management and general expenses 31,765. Fundraising expenses 0. Total expenses 31,765. Substance abuse program: program service expenses 0. Management and general expenses 30,973. Fundraising expenses 0. Total expenses 30,973. Instructor training expenses: program service expenses 23,906. Management and general expenses 0. Fundraising expenses 0. Total expenses 23,906. Construction labor managmenet: program service expenses 0. Management and general expenses 23,111. Fundraising expenses 0. Total expenses 23,111. Administration fees: program service expenses 0. Management and general expenses 21,518. Fundraising expenses 0. Total expenses 21,518. Med gas lab: program service expenses 17,581. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,581. Maintenance & repairs: program service expenses 0. Management and general expenses 16,963. Fundraising expenses 0. Total expenses 16,963. Travel & meals: program service expenses 0. Management and general expenses 10,009. Fundraising expenses 0. Total expenses 10,009. Tuition expense: program service expenses 8,862. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,862. Apprentice contest: program service expenses 5,657. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,657. Telephone: program service expenses 0. Management and general expenses 4,266. Fundraising expenses 0. Total expenses 4,266. Trustee education: program service expenses 0. Management and general expenses 3,869. Fundraising expenses 0. Total expenses 3,869. Recruiting expense: program service expenses 0. Management and general expenses 2,021. Fundraising expenses 0. Total expenses 2,021. Dues & subscriptions: program service expenses 0. Management and general expenses 1,170. Fundraising expenses 0. Total expenses 1,170.

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 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.

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IRS990/OtherAssetsTotalGrp/BOYAmt01179
IRS990/OtherAssetsTotalGrp/EOYAmt02060
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt058175
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt030949
IRS990/OtherEmployeeBenefitsGrp/TotalAmt089124
IRS990/OtherExpensesGrp/Desc0INTERNATIONAL TRAINING
IRS990/OtherExpensesGrp/Desc1APPRENTICESHIP WAGE REI
IRS990/OtherExpensesGrp/Desc2TRAINING MATERIALS & SU
IRS990/OtherExpensesGrp/Desc3BIG STEP TRANSFERS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0154267
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1115553
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt250391
IRS990/OtherExpensesGrp/ProgramServicesAmt054449
IRS990/OtherExpensesGrp/TotalAmt0154267
IRS990/OtherExpensesGrp/TotalAmt1115553
IRS990/OtherExpensesGrp/TotalAmt254449
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0472648
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028496
IRS990/PayrollTaxesGrp/ProgramServicesAmt016524
IRS990/PayrollTaxesGrp/TotalAmt045020
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt079736
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt052951
IRS990/PensionPlanContributionsGrp/TotalAmt0132687
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03048
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0781
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010712
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07418
IRS990/PrincipalOfficerNm0STEVE BREITLOW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TUITION
IRS990/ProgramServiceRevenueGrp/Desc2GRANTS
IRS990/ProgramServiceRevenueGrp/Desc3SALES OF TEXTBOOKS
IRS990/ProgramServiceRevenueGrp/Desc4DONATED SUPPLIES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt162960
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt246057
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt324340
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43465
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01792602
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt162960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt246057
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt324340
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43465
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt0747785
IRS990/PYOtherRevenueAmt04614
IRS990/PYProgramServiceRevenueAmt01802285
IRS990/PYRevenuesLessExpensesAmt0255456
IRS990/PYSalariesCompEmpBnftPaidAmt0815014
IRS990/PYTotalExpensesAmt01562799
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01818255
IRS990/ReconcilationRevenueExpnssAmt0267377
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01929424
IRS990/SavingsAndTempCashInvstGrp/BOYAmt027153
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027484
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt046057
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0142509
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt013548
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016614
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0224926
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt013976
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011356
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08655
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt035928
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09905
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt079820
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01792602
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01712165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01383803
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01212844
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01124588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07226002
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt013976
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08655
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt035928
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09905
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt079820
IRS990ScheduleA/InvestmentIncomeCYPct00.01060
IRS990ScheduleA/InvestmentIncomePYPct00.01140
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98940
IRS990ScheduleA/PublicSupportPY509Pct00.98860
IRS990ScheduleA/PublicSupportTotal509Amt07450928
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01838659
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01718363
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01526312
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01226392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01141202
IRS990ScheduleA/Total509Grp/TotalAmt07450928
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01852635
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01729719
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01534967
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01262320
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01151107
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07530748
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0146529
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0745271
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0891800
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01678723
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09655
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020967
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt030622
IRS990ScheduleD/NetUnrealizedGainsInvstAmt052405
IRS990ScheduleD/RevenueNotReportedAmt052405
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01946100
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/TotalBookValueLandBuildingsAmt0156184
IRS990ScheduleD/TotalExpensesPerForm990Amt01678723
IRS990ScheduleD/TotalRevenuePerForm990Amt01946100
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01998505
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01678723
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0105534
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt049905
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WES ZASTROW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR/TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0155439
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/ExplanationTxt7COMPUTER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 31,765. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,765. SUBSTANCE ABUSE PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 30,973. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,973. INSTRUCTOR TRAINING EXPENSES: PROGRAM SERVICE EXPENSES 23,906. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,906. CONSTRUCTION LABOR MANAGMENET: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 23,111. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,111. ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 21,518. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,518. MED GAS LAB: PROGRAM SERVICE EXPENSES 17,581. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,581. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 16,963. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,963. TRAVEL & MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,009. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,009. TUITION EXPENSE: PROGRAM SERVICE EXPENSES 8,862. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,862. APPRENTICE CONTEST: PROGRAM SERVICE EXPENSES 5,657. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,657. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,266. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,266. TRUSTEE EDUCATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,869. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,869. RECRUITING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,021. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,021. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,170. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,170.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITIES 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 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

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
2017Detailed filing. Detailed filing data is available for this year.$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