Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Five Rivers Carpenters District Council Educational Trust Fund
990 • Fiscal year 2023 • EIN 42-1074443
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 24.5% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $1,354,948 (-100%) from 2022
Net Assets
Down$0
Down $1,337,131 (-100%) from 2022
Liabilities
Down$0
Down $17,817 (-100%) from 2022
Revenue And Expenses
Revenue
Down$472,844
Down $197,776 (-29%) from 2022
Expenses
Up$1,809,975
Up $1,103,981 (+156%) from 2022
Net Income
Down-$1,337,131
Down $1,301,757 (-3680%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- May 1, 2022 to Apr 30, 2023
- Signed
- Nov 20, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $472,844
Mission and Program Overview
Mission
Providing carpentry training and education.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $689,972 | $0 | ▼ $689,972 |
| Land, Buildings, and Equipment, Net | $583,102 | $0 | ▼ $583,102 |
| Cash and Non-Interest-Bearing Accounts | $81,874 | $0 | ▼ $81,874 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $1,354,948 | $0 | ▼ $1,354,948 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $9,128 | $0 | ▼ $9,128 |
| Mortgage Notes Payable Secured by Investment Property | $8,689 | $0 | ▼ $8,689 |
| Total Liabilities | $17,817 | $0 | ▼ $17,817 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,337,131 | $0 | ▼ $1,337,131 |
| Total Net Assets Fund Balance | $1,337,131 | $0 | ▼ $1,337,131 |
| Total Liabilities and Net Assets / Fund Balance | $1,354,948 | $0 | ▼ $1,354,948 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Matthew Delany | Training Director | FT | $80,230 | $35,395 | $115,625 |
Board Members and Trustees
| Name | Title |
|---|---|
| Royce Peterson | Chairman |
| Steve Nienhaus | Alternate Trustee |
| Derek Duehr | Trustee |
| Doug White | Trustee |
| Joe Fay | Trustee |
| Robert Doubek | Trustee |
| David Unzeitig | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $466,533
- Investment Income
- $2,800
- Other Revenue
- $3,511
- Change in Net Assets
- $-1,337,131
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $472,844
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $472,844
- Total Revenue per Form 990
- $472,844
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $1,211,054 |
| Salaries, Compensation, and Employee Benefits | $361,178 |
| Other Expenses | $237,743 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $1,211,054 | - | - | $1,211,054 |
| Other Salaries and Wages | $80,835 | $98,333 | - | $179,168 |
| Current Officers, Directors, Trustees, and Key Employees | $73,734 | $24,578 | - | $98,312 |
| Office Expenses | $23,347 | $24,944 | - | $48,291 |
| Depreciation Depletion | $24,180 | $21,095 | - | $45,275 |
| Pension Plan Contributions | $29,273 | $9,758 | - | $39,031 |
| Fees for Services Accounting | - | $38,535 | - | $38,535 |
| Other Employee Benefits | $23,401 | $7,800 | - | $31,201 |
| Occupancy | $17,640 | $7,458 | - | $25,098 |
| Insurance | $16,962 | $5,654 | - | $22,616 |
| Conferences and Meetings | $14,472 | - | - | $14,472 |
| Payroll Taxes | $10,100 | $3,366 | - | $13,466 |
| Other Expenses | $4,588 | $2,768 | - | $4,588 |
| Advertising | - | $2,852 | - | $2,852 |
| Travel | $1,490 | $496 | - | $1,986 |
| Interest | $147 | $442 | - | $589 |
| Total Functional Expenses | $1,558,455 | $251,520 | $0 | $1,809,975 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,809,975 |
| Total Expenses per Audited Statements | $1,809,975 |
| Total Expenses per Form 990 | $1,809,975 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Carpenters and Joiners Apprenticeship and Journeymen Training Trust Fund | Saint Paul, MN | 501(c)(3) | Transferred All Assets and Liabilities to Carpenters and Joiners Apprenticeship and Journeymen Training Trust Fund | $682,528 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
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
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 7A
“The board of trustees consists of six members. Three are appointed by allied construction interests, inc. (the association) and three are appointed by the chicago regional council of carpenters (the union), with preference given to affiliated local unions 308, 678 and 1260 of the united brotherhood of carpenters and joiners of america.”
Form 990, Part VI, Section A, Line 7B
“An employer trustee or an employee trustee may be removed from office at anytime for just cause by a resolution adopted at a special meeting of the employer appointing authority.”
Form 990, Part VI, Section A, Line 8B
“The fund does not have any committees with broad authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, Line 11B
“The organization's public accounting firm prepares the form 990 based on information provided by management. Once the return is available in draft form, a copy is provided to the governing body for review prior to being filed.”
Form 990, Part VI, Section B, Line 12C
“The fund's conflict of interest policy covers directors, trustees, and officers. For each interest disclosed, the chairman or secretary will determine whether to: (a)take no action; (b) assure full disclosure to the board of trustees and other individuals covered by this policy such that the board of trustees may take action; or (c) ask the persons to recuse from participation in related discussions or decisions within the fund. The fund's chairman will monitor proposed or ongoing transactions for conflicts of interest and disclose them to the board of trustees of the fund in order to address potential or actual conflicts, whether discovered before or after the transaction has occurred.”
Form 990, Part VI, Section B, Line 15A
“The board determines salary amounts for the training director. They review local collective bargaining agreements for wage and benefit guidance. A review was completed on october 19, 2017. Wages are formalized in a contract with the training coordinator.”
Form 990, Part VI, Section C, Line 19
“The organization makes its governing documents and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Five Rivers Carpenters District
- EIN
- 42-1074443
- Phone
- 3193659519
- Address
- 350 WACONIA CT SW, CEDAR RAPIDS, IA 52404
Signing Officer
- Name
- Wayne Nordin
- Title
- Chair of Carpenters and Joiners App
- Phone
- 3193659519
- Signed
- 2023-11-20
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Wayne Nordin
- Formed
- 1975
- Legal Domicile
- Ia
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 5
- Volunteers
- 10
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 600 3RD AVENUE SE STE 300, CEDAR RAPIDS, IA 52401
- Preparer
- Brittney Fox
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 1:
“The fund uses a the modified cash basis of accounting with modifications for donated or purchased property and equipment, depreciation expense and accumulated depreciation, undeposited payroll withholdings, and liabilities arising from the receipt of borrowed cash. That basis differs from generally accepted accounting principles primarily because the fund has not recognized accounts receivable or amounts due vendors nor the related effects on earnings.”
Financial Statement Notes
PART X, LINE 2:
“The fund is exempt from income taxes under section 501(c)(3) of the internal revenue code (irc) and a similar section of the iowa income tax law. Thus, a provision for income taxes has not been included in the financial statements. The fund received an exemption letter from the internal revenue service (irs) dated march 26, 2004. However, as a result of the fund's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded in 2023 and 2022 for unrelated business taxable income. Fund management evaluates tax positions taken by the fund and has concluded the fund has not taken any uncertain positions 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/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1337131 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 7458 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 17640 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 25098 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 24944 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 23347 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 48291 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7800 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 23401 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 31201 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES AND TOOLS |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE & REPAIR |
| IRS990/OtherExpensesGrp/Desc | 2 | APPRENTICESHIP CONTEST |
| IRS990/OtherExpensesGrp/Desc | 3 | TRAINING MATERIALS & MA |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3441 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2768 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 13104 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 8304 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5824 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4588 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 16545 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11072 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5824 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4588 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3083 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3083 |
| IRS990/OtherRevenueTotalAmt | 0 | 3083 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 98333 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 80835 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 179168 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3366 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10100 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13466 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 9758 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 29273 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 39031 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | WAYNE NORDIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRACTOR DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TRAINING MANUAL SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 461214 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 5319 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 461214 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 5319 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 108160 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 631 |
| IRS990/PYOtherExpensesAmt | 0 | 240436 |
| IRS990/PYOtherRevenueAmt | 0 | 2211 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 559618 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -35374 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 465558 |
| IRS990/PYTotalExpensesAmt | 0 | 705994 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 670620 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1337131 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 428 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 469616 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 689972 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ORGANIZATION FILED ARTICLES OF MERGER WITH THE CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRAINING TRUST FUND EFFECTIVE APRIL 1, 2023. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SHORT YEAR EXPLANATION: |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1809975 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 472844 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FUND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW. THUS, A PROVISION FOR INCOME TAXES HAS NOT BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE FUND RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED MARCH 26, 2004. HOWEVER, AS A RESULT OF THE FUND'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 AND 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. FUND MANAGEMENT EVALUATES TAX POSITIONS TAKEN BY THE FUND AND HAS CONCLUDED THE FUND HAS NOT TAKEN ANY UNCERTAIN POSITIONS 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/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1809975 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 472844 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 472844 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1809975 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 0 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE FUND PUBLICIZES ITS NONDISCRIMINATORY POLICY THROUGH ADVERTISING IN THE NEWSPAPER A COUPLE TIMES PER YEAR AND THE LOCAL ADVERTISES ON BEHALF OF THE FUND ALL YEAR. THE POLICY IS ALSO DISPLAYED AT THE ENTRANCE OF THE BUILDING. STUDENTS RECEIVE A COPY OF THE NONDISCRIMINATORY POLICY ALONG WITH A VERBAL EXPLANATION OF THE POLICY. THE STUDENTS SIGN AN ACKNOWLEDGEMENT FORM STATING THEY RECEIVED THE POLICY. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | CONTRIBUTIONS ARE NOT SOLICITED. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 4 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 682528 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 528526 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | NET ASSETS OTHER THAN CASH |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TRANSFERRED ALL ASSETS AND LIABILITIES TO CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRAINING TRUST FUND |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRAINING TRUST FUND |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 416041903 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 740 OLIVE ST |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | SAINT PAUL |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 55130 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | BOOK VALUE |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | OTHER NET ASSETS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRAINING TRUST FUND |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 1 | CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRAINING TRUST FUND |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2023-04-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 1 | 2023-04-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 416041903 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 1 | 416041903 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 682528 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 528526 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 740 OLIVE ST |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 1 | 740 OLIVE ST |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | SAINT PAUL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 1 | SAINT PAUL |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 1 | MN |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 55130 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 1 | 55130 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER NET ASSETS INCLUDE: PROPERTY AND EQUIPMENT, PAYABLES, ACCRUED LIABILITIES |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 9990, SCHEDULE N, PART 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF TRUSTEES CONSISTS OF SIX MEMBERS. THREE ARE APPOINTED BY ALLIED CONSTRUCTION INTERESTS, INC. (THE ASSOCIATION) AND THREE ARE APPOINTED BY THE CHICAGO REGIONAL COUNCIL OF CARPENTERS (THE UNION), WITH PREFERENCE GIVEN TO AFFILIATED LOCAL UNIONS 308, 678 AND 1260 OF THE UNITED BROTHERHOOD OF CARPENTERS AND JOINERS OF AMERICA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AN EMPLOYER TRUSTEE OR AN EMPLOYEE TRUSTEE MAY BE REMOVED FROM OFFICE AT ANYTIME FOR JUST CAUSE BY A RESOLUTION ADOPTED AT A SPECIAL MEETING OF THE EMPLOYER APPOINTING AUTHORITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FUND DOES NOT HAVE ANY COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM PREPARES THE FORM 990 BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE RETURN IS AVAILABLE IN DRAFT FORM, A COPY IS PROVIDED TO THE GOVERNING BODY FOR REVIEW PRIOR TO BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FUND'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, TRUSTEES, AND OFFICERS. FOR EACH INTEREST DISCLOSED, THE CHAIRMAN OR SECRETARY WILL DETERMINE WHETHER TO: (A)TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF TRUSTEES AND OTHER INDIVIDUALS COVERED BY THIS POLICY SUCH THAT THE BOARD OF TRUSTEES MAY TAKE ACTION; OR (C) ASK THE PERSONS TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE FUND. THE FUND'S CHAIRMAN WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE BOARD OF TRUSTEES OF THE FUND IN ORDER TO ADDRESS POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD DETERMINES SALARY AMOUNTS FOR THE TRAINING DIRECTOR. THEY REVIEW LOCAL COLLECTIVE BARGAINING AGREEMENTS FOR WAGE AND BENEFIT GUIDANCE. A REVIEW WAS COMPLETED ON OCTOBER 19, 2017. WAGES ARE FORMALIZED IN A CONTRACT WITH THE TRAINING COORDINATOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE FUND USES A THE MODIFIED CASH BASIS OF ACCOUNTING WITH MODIFICATIONS FOR DONATED OR PURCHASED PROPERTY AND EQUIPMENT, DEPRECIATION EXPENSE AND ACCUMULATED DEPRECIATION, UNDEPOSITED PAYROLL WITHHOLDINGS, AND LIABILITIES ARISING FROM THE RECEIPT OF BORROWED CASH. THAT BASIS DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRIMARILY BECAUSE THE FUND HAS NOT RECOGNIZED ACCOUNTS RECEIVABLE OR AMOUNTS DUE VENDORS NOR THE RELATED EFFECTS ON EARNINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 1: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $472,844
- Expenses
- $1,809,975
- Net income
- -$1,337,131