Civic Intelligence

Plumbers Local 75 Education Fund

990 • Fiscal year 2018 • EIN 39-6146586

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

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

46th percentile

0.06x

Higher debt load relative to assets than 46% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

80th percentile

23%

Higher net margin than 80% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$161,033

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

68th percentile

13%

Faster revenue growth than 68% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,534,512

Up $308,315 (+14%) from 2017

Net Assets

Up

$2,371,820

Up $467,296 (+25%) from 2017

Liabilities

Down

$162,692

Down $158,981 (-49%) from 2017

Revenue

Up

$2,205,506

Up $259,406 (+13%) from 2017

Expenses

Up

$1,706,071

Up $27,348 (+1.6%) from 2017

Net Income

Up

$499,435

Up $232,058 (+87%) from 2017

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

2018

Assets$2,534,512
Liabilities$162,692
Net Assets$2,371,820

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

2018

Revenue$2,205,506
Expenses$1,706,071
Net Income$499,435
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$2,826,558
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$1,385,188$1,715,539▲ $330,351
Cash and Non-Interest-Bearing Accounts$494,483$449,122▼ $45,361
Accounts Receivable$150,651$192,866▲ $42,215
Land, Buildings, and Equipment, Net$156,184$113,444▼ $42,740
Savings and Temporary Cash Investments$27,484$36,076▲ $8,592
Prepaid Expenses and Deferred Charges$7,418$17,086▲ $9,668
Inventories for Sale or Use$2,729$7,342▲ $4,613
Total Assets$2,226,197$2,534,512▲ $308,315
Other Assets Total$2,060$3,037▲ $977
Liabilities
Accounts Payable and Accrued Expenses$321,673$162,692▼ $158,981
Total Liabilities$321,673$162,692▼ $158,981
Net Assets / Fund Balance
Unrestricted Net Assets$1,904,524$2,371,820▲ $467,296
Total Net Assets Fund Balance$1,904,524$2,371,820▲ $467,296
Total Liabilities and Net Assets / Fund Balance$2,226,197$2,534,512▲ $308,315

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$105,275$802,092$907,367
Leasehold Improvements$8,169$22,453$30,622
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wes ZastrowDirector/trusteeFT$107,046$53,987$161,033

Board Members and Trustees

NameTitle
Dajen BohacekChairperson/trustee
Lauri RollingsTrustee/chairperson
Jason BrownTrustee
Jeff HernbrodeTrustee
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
$2,175,940
Investment Income
$21,653
Other Revenue
$7,913
Change in Net Assets
$499,435

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,205,506
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-32,139
Total Revenue per Audited Statements
$2,173,367
Total Revenue per Form 990
$2,205,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$881,773
Other Expenses$824,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$285,526$166,818-$452,344
All Other Expenses$81,738$140,250-$221,988
Current Officers, Directors, Trustees, and Key Employees-$161,033-$161,033
Pension Plan Contributions$64,967$62,658-$127,625
Occupancy-$97,831-$97,831
Other Employee Benefits$45,609$51,879-$97,488
Depreciation Depletion-$58,306-$58,306
Other Expenses$58,136$51,285-$51,285
Payroll Taxes$14,787$28,496-$43,283
Office Expenses-$24,327-$24,327
Fees for Services Accounting-$15,100-$15,100
Insurance-$13,891-$13,891
Advertising-$2,491-$2,491
Fees for Services Legal-$2,251-$2,251
Fees for Service Investment Mgmnt Fees-$600-$600
Total Functional Expenses$550,763$1,155,308$0$1,706,071

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,706,071
Total Expenses per Audited Statements$1,706,071
Total Expenses per Form 990$1,706,071
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
Backup withholding compliance
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
2019-11-14
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
34
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

Tuition expense: program service expenses 33,078. Management and general expenses 0. Fundraising expenses 0. Total expenses 33,078. Substance abuse program: program service expenses 0. Management and general expenses 31,662. Fundraising expenses 0. Total expenses 31,662. Instructor training expenses: program service expenses 27,386. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,386. Computer: program service expenses 0. Management and general expenses 26,603. Fundraising expenses 0. Total expenses 26,603. Construction labor managmenet: program service expenses 0. Management and general expenses 24,695. Fundraising expenses 0. Total expenses 24,695. Administration fees: program service expenses 0. Management and general expenses 21,494. Fundraising expenses 0. Total expenses 21,494. Maintenance & repairs: program service expenses 0. Management and general expenses 15,634. Fundraising expenses 0. Total expenses 15,634. Med gas lab: program service expenses 15,311. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,311. Travel & meals: program service expenses 0. Management and general expenses 11,717. Fundraising expenses 0. Total expenses 11,717. Apprentice contest: program service expenses 5,963. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,963. Telephone: program service expenses 0. Management and general expenses 4,336. Fundraising expenses 0. Total expenses 4,336. Recruiting expense: program service expenses 0. Management and general expenses 2,115. Fundraising expenses 0. Total expenses 2,115. Bank fees: program service expenses 0. Management and general expenses 1,245. Fundraising expenses 0. Total expenses 1,245. Dues & subscriptions: program service expenses 0. Management and general expenses 749. Fundraising expenses 0. Total expenses 749.

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/MissionDesc0TO PROVIDE TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICES, EMPLOYEES, JOURNEYMEN, AND INSTRUCTORS IN THE PLUMBING TRADE AND RELATED OCCUPATION
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01904524
IRS990/NetAssetsOrFundBalancesEOYAmt02371820
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-13595
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-13595
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-32139
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt097831
IRS990/OccupancyGrp/TotalAmt097831
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024327
IRS990/OfficeExpensesGrp/TotalAmt024327
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02060
IRS990/OtherAssetsTotalGrp/EOYAmt03037
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt051879
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt045609
IRS990/OtherEmployeeBenefitsGrp/TotalAmt097488
IRS990/OtherExpensesGrp/Desc0INTERNATIONAL TRAINING
IRS990/OtherExpensesGrp/Desc1APPRENTICESHIP WAGE REI
IRS990/OtherExpensesGrp/Desc2TRAINING MATERIALS & SU
IRS990/OtherExpensesGrp/Desc3BIG STEP TRANSFERS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0157708
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1120384
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt251285
IRS990/OtherExpensesGrp/ProgramServicesAmt058136
IRS990/OtherExpensesGrp/TotalAmt0157708
IRS990/OtherExpensesGrp/TotalAmt1120384
IRS990/OtherExpensesGrp/TotalAmt258136
IRS990/OtherExpensesGrp/TotalAmt351285
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07913
IRS990/OtherRevenueTotalAmt07913
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0166818
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0285526
IRS990/OtherSalariesAndWagesGrp/TotalAmt0452344
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028496
IRS990/PayrollTaxesGrp/ProgramServicesAmt014787
IRS990/PayrollTaxesGrp/TotalAmt043283
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt062658
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt064967
IRS990/PensionPlanContributionsGrp/TotalAmt0127625
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07418
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017086
IRS990/PrincipalOfficerNm0STEVE BREITLOW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2451211
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TUITION
IRS990/ProgramServiceRevenueGrp/Desc2SALES OF TEXTBOOKS
IRS990/ProgramServiceRevenueGrp/Desc3DONATED SUPPLIES
IRS990/ProgramServiceRevenueGrp/Desc4GRANTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02057493
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt170950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt228882
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311260
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt47355
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02057493
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt170950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt228882
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311260
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47355
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013976
IRS990/PYOtherExpensesAmt0783805
IRS990/PYOtherRevenueAmt02700
IRS990/PYProgramServiceRevenueAmt01929424
IRS990/PYRevenuesLessExpensesAmt0267377
IRS990/PYSalariesCompEmpBnftPaidAmt0894918
IRS990/PYTotalExpensesAmt01678723
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01946100
IRS990/ReconcilationRevenueExpnssAmt0499435
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02175940
IRS990/SavingsAndTempCashInvstGrp/BOYAmt027484
IRS990/SavingsAndTempCashInvstGrp/EOYAmt036076
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt07355
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt046057
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0142509
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt013548
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0215667
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt035248
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt013976
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011356
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08655
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt035928
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0105163
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02057493
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01792602
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01712165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01383803
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01212844
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08158907
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt035248
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt013976
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011356
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08655
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt035928
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0105163
IRS990ScheduleA/InvestmentIncomeCYPct00.01240
IRS990ScheduleA/InvestmentIncomePYPct00.01060
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98760
IRS990ScheduleA/PublicSupportPY509Pct00.98940
IRS990ScheduleA/PublicSupportTotal509Amt08374574
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02064848
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01838659
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01718363
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01526312
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01226392
IRS990ScheduleA/Total509Grp/TotalAmt08374574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02100096
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01852635
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01729719
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01534967
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01262320
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08479737
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0105275
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0802092
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0907367
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01706071
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08169
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt022453
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt030622
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-32139
IRS990ScheduleD/RevenueNotReportedAmt0-32139
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02205506
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/TotalBookValueLandBuildingsAmt0113444
IRS990ScheduleD/TotalExpensesPerForm990Amt01706071
IRS990ScheduleD/TotalRevenuePerForm990Amt02205506
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02173367
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01706071
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0107046
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt053987
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WES ZASTROW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR/TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0161033
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.

Document Assets

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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
2018Detailed filing. Detailed filing data is available for this year.$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