Civic Intelligence

Plumbers & Pipefitters Local 45 Educational Training Program Fund

990 • Fiscal year 2020 • EIN 43-1093486

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 08, 2021

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

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

67th percentile

17%

Higher net margin than 67% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

48th percentile

5.6%

Faster asset growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

39th percentile

-9.0%

Faster revenue growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$761,681

Up $40,126 (+5.6%) from 2019

Net Assets

Up

$760,032

Up $39,973 (+5.6%) from 2019

Liabilities

Up

$1,649

Up $153 (+10%) from 2019

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin67th percentile

Revenue

Down

$235,924

Down $23,298 (-9.0%) from 2019

Expenses

Up

$195,951

Up $2,854 (+1.5%) from 2019

Net Income

Down

$39,973

Down $26,152 (-40%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth48th 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

2020

Assets$761,681
Liabilities$1,649
Net Assets$760,032
Open 2020 Filing

Operations Trend

Revenue Growth39th 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

2020

Revenue$235,924
Expenses$195,951
Net Income$39,973
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 8, 2021
Return Version
2020v4.0
Gross Receipts
$235,924
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.

The purposes of this trust shall be to provide the training and education of plumber and pipefitter apprentices and journeymen. This is a collectively bargained multiemployer plan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$567,530$553,543▼ $13,987
Savings and Temporary Cash Investments$154,025$208,138▲ $54,113
Total Assets$721,555$761,681▲ $40,126
Liabilities
Accounts Payable and Accrued Expenses$1,496$1,649▲ $153
Total Liabilities$1,496$1,649▲ $153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$720,059$760,032▲ $39,973
Total Net Assets Fund Balance$720,059$760,032▲ $39,973
Total Liabilities and Net Assets / Fund Balance$721,555$761,681▲ $40,126

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$377,916$55,363$433,279
Equipment$93,114$32,978$126,092
Leasehold Improvements$82,513$12,810$95,323
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Austin BensonTrustee
Bob Fitzpatrick JrTrustee
Brian PuettTrustee
Joe McmullanTrustee
Kollin KnoxTrustee
Dereck HeinemanFund Adminis
Revenue and Support

Revenue Composition

Contributions and Grants
$23,370
Program Service Revenue
$190,029
Investment Income
$0
Other Revenue
$22,525
All Other Contributions
$23,370
Change in Net Assets
$39,973

Audited Revenue Reconciliation

Revenue per Audited Statements
$235,924
Total Revenue per Audited Statements
$235,924
Total Revenue per Form 990
$235,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$160,179
Salaries, Compensation, and Employee Benefits$35,772
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$39,274--$39,274
Other Salaries and Wages$33,256--$33,256
Occupancy$25,419--$25,419
Other Expenses$9,014$59,118-$9,014
Fees for Services Accounting-$6,471-$6,471
Insurance$4,803--$4,803
Payroll Taxes$2,516--$2,516
Office Expenses-$867-$867
Total Functional Expenses$129,495$66,456$0$195,951

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$195,951
Total Expenses per Audited Statements$195,951
Total Expenses per Form 990$195,951
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
2021-07-08
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
5

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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2NA
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MO
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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/AddressLine1Txt12329 SOUTH 22ND ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt22329 SOUTH 22ND ST
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MO
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd164503
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd264503
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd364503
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt059118
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH REIMBURSEMENTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UNITED ASSOC OF PLUMBERS LOCAL 45
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0721555
IRS990/TotalAssetsEOYAmt0761681
IRS990/TotalAssetsGrp/BOYAmt0721555
IRS990/TotalAssetsGrp/EOYAmt0761681
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt023370
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066456
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0129495
IRS990/TotalFunctionalExpensesGrp/TotalAmt0195951
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01496
IRS990/TotalLiabilitiesEOYAmt01649
IRS990/TotalLiabilitiesGrp/BOYAmt01496
IRS990/TotalLiabilitiesGrp/EOYAmt01649
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0720059
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0760032
IRS990/TotalProgramServiceExpensesAmt0129495
IRS990/TotalProgramServiceRevenueAmt0190029
IRS990/TotalRevenueGrp/ExclusionAmt022525
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0190029
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0235924
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0721555
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0761681
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DERECK HEINEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FUND ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08162795534
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS LOCAL 45
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATIONAL TRAINING PROGRAM FUND
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0431093486
ReturnHeader/Filer/PhoneNum08162795534
ReturnHeader/Filer/USAddress/AddressLine1Txt02329 SOUTH 22ND STREET
ReturnHeader/Filer/USAddress/CityNm0ST JOSEPH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064503
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470836395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEBOER & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017330 WRIGHT ST STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0681302157
ReturnHeader/PreparerPersonGrp/PhoneNum04023335200
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS WASSENAAR
ReturnHeader/ReturnTs02021-07-22T15:47:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DERECK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HEINEMAN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$761,681
Liabilities
$1,649
Net assets
$760,032
Revenue
$235,924
Expenses
$195,951
Net income
$39,973
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