Civic Intelligence

Carpenters Joint Apprenticeship & Training Program Building Corporation

990 • Fiscal year 2019 • EIN 41-1771841

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 05, 2020

740 Olive StreetSt Paul, MN 55130

(651) 646-7337

Siviq Scores

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

Liabilities / Assets

51st percentile

0.13x

Higher debt load relative to assets than 51% of similar nonprofits.

2019 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

93rd percentile

19.24x

Higher debt load relative to revenue than 93% of similar nonprofits.

2019 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2019

Net Margin

2nd percentile

-894%

Higher net margin than 2% of similar nonprofits.

2019 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

74th percentile

$171,104

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 636.2% of source-year revenue.

2019 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2019

Asset Growth

13th percentile

-5.6%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

2nd percentile

-91%

Faster revenue growth than 2% of similar nonprofits.

2019 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$4,037,127

Down $240,498 (-5.6%) from 2018

Net Assets

Down

$3,519,666

Down $240,498 (-6.4%) from 2018

Liabilities

Flat

$517,461

Flat from 2018

Revenue

Down

$26,896

Down $277,293 (-91%) from 2018

Expenses

Up

$267,394

Up $75,821 (+40%) from 2018

Net Income

Down

-$240,498

Down $353,114 (-314%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,315,391Liabilities 2010: $324,317Net Assets 2010: $3,991,0742010Assets 2011: $4,201,082Liabilities 2011: $324,317Net Assets 2011: $3,876,7652011Assets 2012: $4,099,296Liabilities 2012: $324,317Net Assets 2012: $3,774,9792012Assets 2013: $3,950,982Liabilities 2013: $324,317Net Assets 2013: $3,626,6652013Assets 2014: $3,795,197Liabilities 2014: $324,317Net Assets 2014: $3,470,8802014Assets 2015: $4,189,456Liabilities 2015: $324,317Net Assets 2015: $3,865,1392015Assets 2016: $4,012,520Liabilities 2016: $324,317Net Assets 2016: $3,688,2032016Assets 2017: $4,470,248Liabilities 2017: $822,700Net Assets 2017: $3,647,5482017Assets 2018: $4,277,625Liabilities 2018: $517,461Net Assets 2018: $3,760,1642018Assets 2019: $4,037,127Liabilities 2019: $517,461Net Assets 2019: $3,519,6662019Assets 2020: $3,868,798Liabilities 2020: $568,343Net Assets 2020: $3,300,4552020Assets 2021: $3,667,385Liabilities 2021: $540,937Net Assets 2021: $3,126,4482021Assets 2022: $3,238,552Liabilities 2022: $289,436Net Assets 2022: $2,949,1162022Assets 2023: $3,501,955Liabilities 2023: $289,436Net Assets 2023: $3,212,5192023Assets 2024: $3,367,532Liabilities 2024: $311,713Net Assets 2024: $3,055,8192024

Highlighted filing

2019

Assets$4,037,127
Liabilities$517,461
Net Assets$3,519,666

Operations Trend

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

$400K$200K$0-$200K-$400KExpenses 2010: $208,3942010Expenses 2011: $226,8082011Expenses 2012: $200,4972012Revenue 2013: $30,492Expenses 2013: $178,806Net Income 2013: -$148,3142013Revenue 2014: $27,951Expenses 2014: $183,736Net Income 2014: -$155,7852014Revenue 2015: $33,833Expenses 2015: $197,014Net Income 2015: -$163,1812015Revenue 2016: $29,151Expenses 2016: $206,087Net Income 2016: -$176,9362016Revenue 2017: $251,216Expenses 2017: $291,871Net Income 2017: -$40,6552017Revenue 2018: $304,189Expenses 2018: $191,573Net Income 2018: $112,6162018Revenue 2019: $26,896Expenses 2019: $267,394Net Income 2019: -$240,4982019Revenue 2020: $31,239Expenses 2020: $250,450Net Income 2020: -$219,2112020Revenue 2021: $60,939Expenses 2021: $234,944Net Income 2021: -$174,0052021Revenue 2022: $42,843Expenses 2022: $220,175Net Income 2022: -$177,3322022Revenue 2023: $43,732Expenses 2023: $245,814Net Income 2023: -$202,0822023Revenue 2024: $90,113Expenses 2024: $246,813Net Income 2024: -$156,7002024

Highlighted filing

2019

Revenue$26,896
Expenses$267,394
Net Income-$240,498
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 5, 2020
Return Version
2019v5.1
Gross Receipts
$26,896
Mission and Program Overview

Mission

BUILDING CORPORATION

Facilities to be used by the carpenters and joiners apprenticeship and journeymen training fund.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,760,164$3,519,666▼ $240,498
Land, Buildings, and Equipment, Net$3,440,000$3,281,648▼ $158,352
Cash and Non-Interest-Bearing Accounts$837,625$754,451▼ $83,174
Accounts Receivable-$1,028-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$4,277,625$4,037,127▼ $240,498
Liabilities
Other Liabilities$517,461$517,461→ $0
Total Liabilities$517,461$517,461→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,760,164$3,519,666▼ $240,498
Total Liabilities and Net Assets / Fund Balance$4,277,625$4,037,127▼ $240,498

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,337,623$2,786,418$5,124,041
Land$944,025-$944,025
Compensation and Service Providers

Employees

NameTitleOtherTotal
Matt CampanarioExecutive Director$61,772$61,772

Board Members and Trustees

NameTitle
John RainesChairman - Union Trustee
Brittini KircherDirector of Apprentices
Scott PanekDirector of Apprentices
John RiihiluomaManagement Trustee
Mark MikishManagement Trustee
Richard TschidaManagement Trustee
Scott TurczynskiManagement Trustee
Todd HayesManagement Trustee
William J GrimmManagement Trustee
Aaron BenikeMgmt Trustee - Alternate
Dale EvenMgmt Trustee - Alternate
Martha HenricksonMgmt Trustee - Alternate
Tony SchremppMgmt Trustee - Alternate
Tom DykhoffSecretary - Management Trustee
Brian EwingUnion Trustee
Burt JohnsonUnion Trustee
Corey BialcikUnion Trustee
James HendricksUnion Trustee
Joel LaskeyUnion Trustee
Patrick NilsenUnion Trustee
Robb NelsonUnion Trustee
Wayne NordinUnion Trustee
Jon MahanUnion Trustee - Alternate
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$26,307
Investment Income
$589
Other Revenue
$0
Change in Net Assets
$-240,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$267,394
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$185,251
Occupancy---$11,952
Other Expenses---$7,303
Office Expenses---$3,426
Fees for Services Other---$3,000
Total Functional Expenses$0$0$0$267,394
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Carpenters & Joiners Apprenticeship & Journeymen Training Trust$517,461
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The building corp's membership consists of the members of the board of trustees of the carpenter's joint apprenticeship & training program (the fund). A member's term of membership in the building corp is co-extensive with his/her tenure as a trustee of the fund. Appointment or withdrawal as a trustee of the fund shall operate as an appointment or withdrawal as a member of the building corp without the necessity of additional action or authorization.

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

The building corp's membership consists of the members of the board of trustees of the carpenter's joint apprenticeship & training program, who are elected in accordance with the building corp's bylaws.

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

The building corp does not have any committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by the building corporation's public accounting firm based on information provided by the managment. Once a draft of the filing is available, the form 990 will be reviewed in conjunction with review of annual audit by the board of trustees.

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

In order to avoid actual or apparent conflicts of interest, the building corp has a conflict of interest policy. The policy cover the members of the board of trustees. The trustees are responsible for monitoring and communicating any potential conflicts of interest to the chairman and secretary of the board of trustees. The chairman and secretary, in consultation with fund counsel and the reporting trustee, will work to resolve any potential or actual conflicts of interest in accordance with the provisions of the conflict of interest policy and federal law. If a conflict of interest exists, the trustee's recusal from deliberating and voting upon the matter under which the conflict arises shall be sufficient to resolve that conflict appropriately. If a conflict of interest arises, a report of all steps taken to resolve the conflict will be prepared and presented to the entire board of trustees, and shall then be maintained in the fund's permanent files. The trustees are required to sign an annual certification of compliance with the conflict of interest policy.

Form 990, Part VI, Section C, Line 19

The building corp makes its governing documents and financial statements available to the fund participants at the fund office. The building corp does not make its documents available to the public.

FORM 990, PART VI, SECTION B, LINE 13:

The building corp. Has a written whistleblower policy which encourages all employees and apprentices to report any suspected violation of the law or policies. The policy provides guidance for employees and apprentices to raise concerns about misconduct and to provide assurance that they will be protected from retaliation for making such reports.

FORM 990, PART VI, SECTION B, LINE 14:

The building corp is currently in the process of implementing a records retention and destruction policy.

Filing and Contact Details

Filer

Filer Name
Carpenters Joint Apprenticeship &
EIN
41-1771841
Phone
6516467337
Address
740 OLIVE STREET, ST PAUL, MN 55130

Signing Officer

Name
John Raines
Title
Chairman
Phone
6516467337
Signed
2020-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Raines
Formed
1993
Legal Domicile
Mn
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
21

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 S 6TH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
Stacy Meyer
Phone
6123764500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The corporation received a tax exemption letter stating it is exempt from federal income taxes under section 501(c)(2) of the internal revenue code. Accounting principles generally accepted in the united states of america require fund management to evaluate tax positions taken by the fund and recognize a tax liability (or asset) if the fund has taken an uncertain 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 periods in progress.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0769
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1117675
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2106569
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR OF APPRENTICES
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR OF APPRENTICES
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN - UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY - MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5MGMT TRUSTEE - ALTERNATE
IRS990/Form990PartVIISectionAGrp/TitleTxt6MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12UNION TRUSTEE - ALTERNATE
IRS990/Form990PartVIISectionAGrp/TitleTxt13UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18MGMT TRUSTEE - ALTERNATE
IRS990/Form990PartVIISectionAGrp/TitleTxt19MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22MGMT TRUSTEE - ALTERNATE
IRS990/Form990PartVIISectionAGrp/TitleTxt23MGMT TRUSTEE - ALTERNATE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt026896
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0589
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0589
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02786418
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03440000
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03281648
IRS990/LandBldgEquipCostOrOtherBssAmt06068066
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THIS CORPORATION IS ORGANIZED FOR THE EXCLUSIVE PURPOSE OF HOLDING TITLE TO THE PROPERTY, COLLECTING INCOME THEREFROM, AND REMITTING THE ENTIRE AMOUNT LESS EXPENSES, TO AN ORGANIZATION WHICH ITSELF IS EXEMPT FROM FEDERAL INCOME TAXATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03760164
IRS990/NetAssetsOrFundBalancesEOYAmt03519666
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt011952
IRS990/OfficeExpensesGrp/TotalAmt03426
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0BUILDING MAINTENANCE
IRS990/OtherExpensesGrp/Desc1MISC BUILDING EXPENSE
IRS990/OtherExpensesGrp/TotalAmt056462
IRS990/OtherExpensesGrp/TotalAmt17303
IRS990/OtherLiabilitiesGrp/BOYAmt0517461
IRS990/OtherLiabilitiesGrp/EOYAmt0517461
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOHN RAINES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0LEASE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026307
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026307
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0271156
IRS990/PYOtherExpensesAmt0191573
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt033033
IRS990/PYRevenuesLessExpensesAmt0112616
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0191573
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0304189
IRS990/ReconcilationRevenueExpnssAmt0-240498
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03760164
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03519666
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02337623
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02786418
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05124041
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0944025
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0944025
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0517461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYABLE TO CARPENTERS & JOINERS APPRENTICESHIP & JOURNEYMEN TRAINING TRUST
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION RECEIVED A TAX EXEMPTION LETTER STATING IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN 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 PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03281648
IRS990ScheduleD/TotalLiabilityAmt0517461
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0117557
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1104366
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt028662
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt126944
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt024767
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt123791
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0118
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt12203
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SCOTT PANEK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRITTINI KIRCHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR OF APPRENTICES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR OF APPRENTICES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0171104
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1157304
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND DIRECTORS OF APPRENTICES' COMPENSATION IS DETERMINED BY THE CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRAINING TRUST FUND, A RELATED ORGANIZATION. THE CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRAINING TRUST FUND USED THE FOLLOWING TO DETERMINE THE COMPENSATION: APPROVAL BY THE BOARD.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BUILDING CORP'S MEMBERSHIP CONSISTS OF THE MEMBERS OF THE BOARD OF TRUSTEES OF THE CARPENTER'S JOINT APPRENTICESHIP & TRAINING PROGRAM (THE FUND). A MEMBER'S TERM OF MEMBERSHIP IN THE BUILDING CORP IS CO-EXTENSIVE WITH HIS/HER TENURE AS A TRUSTEE OF THE FUND. APPOINTMENT OR WITHDRAWAL AS A TRUSTEE OF THE FUND SHALL OPERATE AS AN APPOINTMENT OR WITHDRAWAL AS A MEMBER OF THE BUILDING CORP WITHOUT THE NECESSITY OF ADDITIONAL ACTION OR AUTHORIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BUILDING CORP'S MEMBERSHIP CONSISTS OF THE MEMBERS OF THE BOARD OF TRUSTEES OF THE CARPENTER'S JOINT APPRENTICESHIP & TRAINING PROGRAM, WHO ARE ELECTED IN ACCORDANCE WITH THE BUILDING CORP'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BUILDING CORP DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$0.31$3.06$0.09$0.25$0.16
2023Detailed filing. Detailed filing data is available for this year.$3.50$0.29$3.21$0.04$0.25$0.20
2022Detailed filing. Detailed filing data is available for this year.$3.24$0.29$2.95$0.04$0.22$0.18
2021Detailed filing. Detailed filing data is available for this year.$3.67$0.54$3.13$0.06$0.23$0.17
2020Detailed filing. Detailed filing data is available for this year.$3.87$0.57$3.30$0.03$0.25$0.22
2019Detailed filing. Detailed filing data is available for this year.$4.04$0.52$3.52$0.03$0.27$0.24
2018Detailed filing. Detailed filing data is available for this year.$4.28$0.52$3.76$0.30$0.19$0.11
2017Detailed filing. Detailed filing data is available for this year.$4.47$0.82$3.65$0.25$0.29$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.01$0.32$3.69$0.03$0.21$0.18
2015Detailed filing. Detailed filing data is available for this year.$4.19$0.32$3.87$0.03$0.20$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.80$0.32$3.47$0.03$0.18$0.16
2013Detailed filing. Detailed filing data is available for this year.$3.95$0.32$3.63$0.03$0.18$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$0.32$3.77$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$0.32$3.88$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$0.32$3.99$0.21