Civic Intelligence

Plumbers & Pipefitters Local 45 Educational Training Program Fund

990 • Fiscal year 2019 • EIN 43-1093486

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 08, 2020

Organization Profile
2329 South 22nd StreetSt Joseph, MO 64503

(816) 279-5534

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

35th percentile

0.01x

Higher debt load relative to revenue than 35% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

81st percentile

26%

Higher net margin than 81% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$561

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$721,555

Up $67,060 (+10%) from 2018

Net Assets

Up

$720,059

Up $66,125 (+10%) from 2018

Liabilities

Up

$1,496

Up $935 (+167%) from 2018

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin81st percentile

Revenue

Up

$259,222

Up $28,677 (+12%) from 2018

Expenses

Up

$193,097

Up $12,461 (+6.9%) from 2018

Net Income

Up

$66,125

Up $16,216 (+32%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth65th percentile

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

$1.0M$500K$0Assets 2010: $458,933Liabilities 2010: $02010Assets 2011: $507,904Liabilities 2011: $0Net Assets 2011: $507,9042011Assets 2012: $570,737Liabilities 2012: $0Net Assets 2012: $570,7372012Assets 2013: $583,568Liabilities 2013: $137Net Assets 2013: $583,4312013Assets 2014: $591,807Liabilities 2014: $241Net Assets 2014: $591,5662014Assets 2015: $600,275Liabilities 2015: $652Net Assets 2015: $599,6232015Assets 2016: $607,257Liabilities 2016: $617Net Assets 2016: $606,6402016Assets 2017: $604,550Liabilities 2017: $525Net Assets 2017: $604,0252017Assets 2018: $654,495Liabilities 2018: $561Net Assets 2018: $653,9342018Assets 2019: $721,555Liabilities 2019: $1,496Net Assets 2019: $720,0592019Assets 2020: $761,681Liabilities 2020: $1,649Net Assets 2020: $760,0322020Assets 2021: $824,260Liabilities 2021: $1,986Net Assets 2021: $822,2742021Assets 2022: $856,535Liabilities 2022: $1,441Net Assets 2022: $855,0942022Assets 2023: $892,737Liabilities 2023: $1,970Net Assets 2023: $890,7672023Assets 2024: $874,666Liabilities 2024: $5,977Net Assets 2024: $868,6892024

Highlighted filing

2019

Assets$721,555
Liabilities$1,496
Net Assets$720,059
Open 2019 Filing

Operations Trend

Revenue Growth64th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $132,175Expenses 2010: $90,561Net Income 2010: $41,6142010Revenue 2011: $133,620Expenses 2011: $84,649Net Income 2011: $48,9712011Expenses 2012: $77,6442012Revenue 2013: $131,387Expenses 2013: $118,693Net Income 2013: $12,6942013Revenue 2014: $129,460Expenses 2014: $121,325Net Income 2014: $8,1352014Revenue 2015: $137,873Expenses 2015: $129,816Net Income 2015: $8,0572015Revenue 2016: $144,520Expenses 2016: $137,503Net Income 2016: $7,0172016Revenue 2017: $166,381Expenses 2017: $168,996Net Income 2017: -$2,6152017Revenue 2018: $230,545Expenses 2018: $180,636Net Income 2018: $49,9092018Revenue 2019: $259,222Expenses 2019: $193,097Net Income 2019: $66,1252019Revenue 2020: $235,924Expenses 2020: $195,951Net Income 2020: $39,9732020Revenue 2021: $277,496Expenses 2021: $215,254Net Income 2021: $62,2422021Revenue 2022: $303,830Expenses 2022: $271,010Net Income 2022: $32,8202022Revenue 2023: $338,112Expenses 2023: $302,439Net Income 2023: $35,6732023Revenue 2024: $434,671Expenses 2024: $456,749Net Income 2024: -$22,0782024

Highlighted filing

2019

Revenue$259,222
Expenses$193,097
Net Income$66,125
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 8, 2020
Return Version
2019v5.0
Gross Receipts
$259,222
Mission and Program Overview

Mission

The purposes of this trust shall be to provide the training and education of plumber and pipefitter apprentices and journeymen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$498,280$567,530▲ $69,250
Savings and Temporary Cash Investments$156,215$154,025▼ $2,190
Total Assets$654,495$721,555▲ $67,060
Liabilities
Accounts Payable and Accrued Expenses$561$1,496▲ $935
Total Liabilities$561$1,496▲ $935
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$653,934$720,059▲ $66,125
Total Net Assets Fund Balance$653,934$720,059▲ $66,125
Total Liabilities and Net Assets / Fund Balance$654,495$721,555▲ $67,060

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$392,358$40,921$433,279
Equipment$86,927$13,877$100,804
Leasehold Improvements$88,245$7,078$95,323
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleBaseTotal
Barry EvansTrustee$561$561
Brian PuettTrustee$561$561

Board Members and Trustees

NameTitle
Austin BensonTrustee
Bob Fitzpatrick JrTrustee
Kollin KnoxTrustee
Dereck HeinemanFund Adminis
Revenue and Support

Revenue Composition

Contributions and Grants
$67,113
Program Service Revenue
$165,479
Investment Income
$0
Other Revenue
$26,630
All Other Contributions
$67,113
Change in Net Assets
$66,125

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table27$67,113Fair Market Value (FMV) of Items Received
Total Noncash Contributions27$67,113-

Audited Revenue Reconciliation

Revenue per Audited Statements
$259,222
Total Revenue per Audited Statements
$259,222
Total Revenue per Form 990
$259,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,742
Salaries, Compensation, and Employee Benefits$33,355
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$29,909--$29,909
Depreciation Depletion$25,868--$25,868
Occupancy$24,862--$24,862
Fees for Services Accounting-$8,169-$8,169
Fees for Services Legal-$6,793-$6,793
Insurance$4,990--$4,990
Payroll Taxes$2,324--$2,324
Office Expenses-$1,945-$1,945
Current Officers, Directors, Trustees, and Key Employees$1,122--$1,122
Advertising$670--$670
Other Expenses$325$56,128-$325
All Other Expenses$250--$250
Total Functional Expenses$120,062$73,035$0$193,097

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$193,097
Total Expenses per Audited Statements$193,097
Total Expenses per Form 990$193,097
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
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

“The fund did not have any committees during the year.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed and signed by the plan administrator.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available to fund participants at the fund office. Otherwise, no documents are available to the public.”

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 45
EIN
43-1093486
Phone
8162795534
Address
2329 SOUTH 22ND STREET, ST JOSEPH, MO 64503

Signing Officer

Name
Dereck Heineman
Title
Fund Administrator
Phone
8162795534
Signed
2020-09-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dereck Heineman
Formed
1956
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
6
Employees
7

Preparer

Firm
Deboer & Associates Pc
Address
17330 WRIGHT ST STE 100, OMAHA, NE 68130-2157
Preparer
Chris Wassenaar
Phone
4023335200
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Management of the organization believes that the organization has taken no uncertain tax positions that require adjustment to the financial statements in order to comply with the provisions of this guidance. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan's open tax years for the prior three years are subject to examination by the internal revenue service.”

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S NON-DISCRIMINATION POLICY CAN BE FOUND AT THE CAREER CENTER WHERE A PERSON WOULD GO TO FILL OUT AN APPLICATION FOR EMPLOYMENT.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0ITF EQUIPMENT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV OF ITEMS RECEIVED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND DID NOT HAVE ANY COMMITTEES DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED AND SIGNED BY THE PLAN ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE TO FUND PARTICIPANTS AT THE FUND OFFICE. OTHERWISE, NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLUMBERS AND PIPEFITTERS HW FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS AND PIPEFITTERS LOCAL 45
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PLUMBERS AND PIPEFITTERS LOCAL 45
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3UNITED ASSOC OF PLUMBERS LOCAL 45
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0446012692
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1510165113
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2510165113
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3440470025
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0H&W PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1DC PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2DB PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3UNION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt32329 SOUTH 22ND ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ST JOSEPH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ST JOSEPH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2ST JOSEPH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3ST JOSEPH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MO
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt056128
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH REIMBURSEMENTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UNITED ASSOC OF PLUMBERS LOCAL 45
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
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IRS990/SchoolOperatingInd0true
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0721555
IRS990/TotalAssetsGrp/BOYAmt0654495
IRS990/TotalAssetsGrp/EOYAmt0721555
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt067113
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073035
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0120062
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193097
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0561
IRS990/TotalLiabilitiesEOYAmt01496
IRS990/TotalLiabilitiesGrp/BOYAmt0561
IRS990/TotalLiabilitiesGrp/EOYAmt01496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0653934
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0720059
IRS990/TotalProgramServiceExpensesAmt0120062
IRS990/TotalProgramServiceRevenueAmt0165479
IRS990/TotalReportableCompFromOrgAmt01122
IRS990/TotalRevenueGrp/ExclusionAmt024530
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0167579
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259222
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0654495
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0721555
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02329 SOUTH 22ND ST
IRS990/USAddress/CityNm0ST JOSEPH
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064503
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DERECK HEINEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FUND ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08162795534
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS LOCAL 45
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATIONAL TRAINING PROGRAM FUND

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$721,555
Liabilities
$1,496
Net assets
$720,059
Revenue
$259,222
Expenses
$193,097
Net income
$66,125
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.75$0.06$8.69$4.35$4.57$0.22
2023Detailed filing. Detailed filing data is available for this year.$8.93$0.02$8.91$3.38$3.02$0.36
2022Detailed filing. Detailed filing data is available for this year.$8.57$0.01$8.55$3.04$2.71$0.33
2021Detailed filing. Detailed filing data is available for this year.$8.24$0.02$8.22$2.77$2.15$0.62
2020Detailed filing. Detailed filing data is available for this year.$7.62$0.02$7.60$2.36$1.96$0.40
2019Detailed filing. Detailed filing data is available for this year.$7.22$0.01$7.20$2.59$1.93$0.66
2018Detailed filing. Detailed filing data is available for this year.$6.54$0.01$6.54$2.31$1.81$0.50
2017Detailed filing. Detailed filing data is available for this year.$6.05$0.01$6.04$1.66$1.69$0.03
2016Detailed filing. Detailed filing data is available for this year.$6.07$0.01$6.07$1.45$1.38$0.07
2015Detailed filing. Detailed filing data is available for this year.$6.00$0.01$6.00$1.38$1.30$0.08
2014Detailed filing. Detailed filing data is available for this year.$5.92$0.00$5.92$1.29$1.21$0.08
2013Detailed filing. Detailed filing data is available for this year.$5.84$0.00$5.83$1.31$1.19$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.71$0.00$5.71$0.78
2011Summary only. Only limited summary data is available for this year.$5.08$0.00$5.08$1.34$0.85$0.49
2010Summary only. Only limited summary data is available for this year.$4.59$0.00$1.32$0.91$0.42