Civic Intelligence

Plumbers & Pipefitters Local 74-

EIN 51-0097014 • 501(c)5 • Newark, DE

Profile

To provide educational and safety training for apprentice and journeyman union plumbers and pipefitters.

201 Executive DriveNewark, DE 19702

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.22x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.23x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

52nd percentile

8.3%

Higher net margin than 52% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

90th percentile

$242,023

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

16th percentile

-4.5%

Faster asset growth than 16% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-4.0%

Faster revenue growth than 19% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$1,278,484

Down $60,118 (-4.5%) from 2024

Liabilities

Down

$279,360

Down $159,766 (-36%) from 2024

Net Assets

Up

$999,124

Up $99,648 (+11%) from 2024

Operations
Liabilities / Revenue87th percentileNet Margin52nd percentile

Revenue

Down

$1,204,966

Down $50,137 (-4.0%) from 2024

Expenses

Up

$1,105,318

Up $5,402 (+0.5%) from 2024

Net Income

Down

$99,648

Down $55,539 (-36%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $971,322Liabilities 2011: $123,038Net Assets 2011: $848,2842011Assets 2012: $717,058Liabilities 2012: $147,320Net Assets 2012: $569,7382012Assets 2013: $583,725Liabilities 2013: $102,268Net Assets 2013: $481,4572013Assets 2014: $738,846Liabilities 2014: $118,416Net Assets 2014: $620,4302014Assets 2015: $846,627Liabilities 2015: $131,649Net Assets 2015: $714,9782015Assets 2016: $915,905Liabilities 2016: $109,163Net Assets 2016: $806,7422016Assets 2017: $925,410Liabilities 2017: $154,473Net Assets 2017: $770,9372017Assets 2018: $844,386Liabilities 2018: $122,473Net Assets 2018: $721,9132018Assets 2019: $1,144,009Liabilities 2019: $152,536Net Assets 2019: $991,4732019Assets 2020: $1,197,674Liabilities 2020: $146,541Net Assets 2020: $1,051,1332020Assets 2021: $1,029,979Liabilities 2021: $174,023Net Assets 2021: $855,9562021Assets 2022: $859,484Liabilities 2022: $181,186Net Assets 2022: $678,2982022Assets 2023: $1,006,385Liabilities 2023: $262,096Net Assets 2023: $744,2892023Assets 2024: $1,338,602Liabilities 2024: $439,126Net Assets 2024: $899,4762024Assets 2025: $1,278,484Liabilities 2025: $279,360Net Assets 2025: $999,1242025

Highlighted filing

2025

Assets$1,278,484
Liabilities$279,360
Net Assets$999,124
Open 2025 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $860,156Expenses 2011: $818,908Net Income 2011: $41,2482011Revenue 2012: $546,044Expenses 2012: $824,590Net Income 2012: -$278,5462012Revenue 2013: $752,578Expenses 2013: $840,859Net Income 2013: -$88,2812013Revenue 2014: $1,027,019Expenses 2014: $888,046Net Income 2014: $138,9732014Revenue 2015: $985,329Expenses 2015: $890,781Net Income 2015: $94,5482015Revenue 2016: $910,845Expenses 2016: $884,579Net Income 2016: $26,2662016Revenue 2017: $953,123Expenses 2017: $988,928Net Income 2017: -$35,8052017Revenue 2018: $932,936Expenses 2018: $981,960Net Income 2018: -$49,0242018Revenue 2019: $1,248,296Expenses 2019: $978,736Net Income 2019: $269,5602019Revenue 2020: $986,090Expenses 2020: $926,430Net Income 2020: $59,6602020Revenue 2021: $693,784Expenses 2021: $888,961Net Income 2021: -$195,1772021Revenue 2022: $839,790Expenses 2022: $1,017,448Net Income 2022: -$177,6582022Revenue 2023: $1,088,404Expenses 2023: $1,022,413Net Income 2023: $65,9912023Revenue 2024: $1,255,103Expenses 2024: $1,099,916Net Income 2024: $155,1872024Revenue 2025: $1,204,966Expenses 2025: $1,105,318Net Income 2025: $99,6482025

Highlighted filing

2025

Revenue$1,204,966
Expenses$1,105,318
Net Income$99,648
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,278,484
Liabilities
$279,360
Net assets
$999,124
Revenue
$1,204,966
Expenses
$1,105,318
Net income
$99,648
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.28$0.28$1.00$1.20$1.11$0.10
2024Detailed filing. Detailed filing data is available for this year.$1.34$0.44$0.90$1.26$1.10$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.26$0.74$1.09$1.02$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.86$0.18$0.68$0.84$1.02$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.17$0.86$0.69$0.89$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.15$1.05$0.99$0.93$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.14$0.15$0.99$1.25$0.98$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.84$0.12$0.72$0.93$0.98$0.05
2017Summary only. Only limited summary data is available for this year.$0.93$0.15$0.77$0.95$0.99$0.04
2016Summary only. Only limited summary data is available for this year.$0.92$0.11$0.81$0.91$0.88$0.03
2015Summary only. Only limited summary data is available for this year.$0.85$0.13$0.71$0.99$0.89$0.09
2014Summary only. Only limited summary data is available for this year.$0.74$0.12$0.62$1.03$0.89$0.14
2013Summary only. Only limited summary data is available for this year.$0.58$0.10$0.48$0.75$0.84$0.09
2012Summary only. Only limited summary data is available for this year.$0.72$0.15$0.57$0.55$0.82$0.28
2011Summary only. Only limited summary data is available for this year.$0.97$0.12$0.85$0.86$0.82$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 23, 2025
Return Version
2024v5.0
Gross Receipts
$1,204,966
Mission and Program Overview

Mission

To provide educational and safety training for apprentice and journeyman union plumbers and pipefitters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$867,218$844,279▼ $22,939
Land, Buildings, and Equipment, Net$276,195$243,851▼ $32,344
Accounts Receivable$191,772$187,189▼ $4,583
Prepaid Expenses and Deferred Charges$3,417$3,165▼ $252
Total Assets$1,338,602$1,278,484▼ $60,118
Liabilities
Other Liabilities$308,182$224,010▼ $84,172
Accounts Payable and Accrued Expenses$130,944$55,350▼ $75,594
Total Liabilities$439,126$279,360▼ $159,766
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$899,476$999,124▲ $99,648
Total Net Assets Fund Balance$899,476$999,124▲ $99,648
Total Liabilities and Net Assets / Fund Balance$1,338,602$1,278,484▼ $60,118

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$155,060$740,337$895,397
Leasehold Improvements$88,791$50,419$139,210
Other Land Buildings-$15,743$15,743
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleBaseOtherTotal
Joseph BakerTraining Director$134,834$107,189$242,023

Board Members and Trustees

NameTitle
Aaron HanlonTrustee
Christopher MuntzTrustee
George VeaseyTrustee
James ListerTrustee
Jeff SillTrustee
Lee SmithTrustee
Robert StewartTrustee
Robert Testa JrTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,204,665
Investment Income
$301
Other Revenue
$0
Change in Net Assets
$99,648

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,204,966
Total Revenue per Audited Statements
$1,204,966
Total Revenue per Form 990
$1,204,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$592,212
Other Expenses$513,106
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits---$206,824
Other Salaries and Wages---$184,222
Current Officers, Directors, Trustees, and Key Employees---$136,644
Occupancy---$125,989
Depreciation Depletion---$38,797
Conferences and Meetings---$38,013
Office Expenses---$35,929
Pension Plan Contributions---$34,161
Payroll Taxes---$30,361
Fees for Services Accounting---$22,829
Insurance---$13,450
Other Expenses---$11,444
All Other Expenses---$3,982
Total Functional Expenses$0$0$0$1,105,318

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,105,318
Total Expenses per Audited Statements$1,105,318
Total Expenses per Form 990$1,105,318
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
Due to Affiliate$224,010
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
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 11B

“The business agent and coordinator reviews and approves form 990. The full board receives a copy of the complete form 990 at the next scheduled meeting.”

Form 990, Page 6, Part VI, Line 18

“Form 990 is available for access on www.guidestar.org.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 74-
EIN
51-0097014
Phone
3026367400
Address
201 EXECUTIVE DRIVE, NEWARK, DE 19702

Signing Officer

Name
Christopher Muntz
Title
Trustee
Phone
3026367400
Signed
2025-12-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Muntz
Formed
1989
Legal Domicile
De
Voting Board Members
8
Independent Board Members
8
Employees
28
Volunteers
8

Preparer

Firm
Whisman Giordano & Associates LLC
Address
111 CONTINENTAL DR STE 210, NEWARK, DE 19713-4330
Preparer
Joseph V Giordano CPA
Phone
3022660202
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The committee qualifies as a not-for-profit organization under section 501 (c)(5) of the internal revenue code and is not liable for federal or state income taxes, except for unrelated business income. Although the committee is not subject to federal and state income tax, the committee is required to adhere to asc 740, "accounting for income taxes," which applies to all entities including those that are tax exempt under 501(c)(5). Asc 740 clarifies the accounting and reporting for income taxes where interpretation of the tax law may be uncertain. Asc 740 prescribes a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of income tax uncertainties with respect to positions taken or expected to be taken in income tax returns. The financial accounting standards board on statements pertaining to accounting for uncertainty in income taxes recognized in the financial statements prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a return. The federal returns of the committee for the prior three years are subject to examination by the irs, generally for three years after they are filed. The tax positions taken by the committee during these years are based on clear and unambiguous tax law; management has a high level of confidence in the technical merits of the positions taken.”

Raw XML Appendix331 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMMITTEE QUALIFIES AS A NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501 (C)(5) OF THE INTERNAL REVENUE CODE AND IS NOT LIABLE FOR FEDERAL OR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME. ALTHOUGH THE COMMITTEE IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAX, THE COMMITTEE IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES," WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C)(5). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. THE FINANCIAL ACCOUNTING STANDARDS BOARD ON STATEMENTS PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A RETURN. THE FEDERAL RETURNS OF THE COMMITTEE FOR THE PRIOR THREE YEARS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE TAX POSITIONS TAKEN BY THE COMMITTEE DURING THESE YEARS ARE BASED ON CLEAR AND UNAMBIGUOUS TAX LAW; MANAGEMENT HAS A HIGH LEVEL OF CONFIDENCE IN THE TECHNICAL MERITS OF THE POSITIONS TAKEN.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BUSINESS AGENT AND COORDINATOR REVIEWS AND APPROVES FORM 990. THE FULL BOARD RECEIVES A COPY OF THE COMPLETE FORM 990 AT THE NEXT SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS AVAILABLE FOR ACCESS ON WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER MUNTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS LOCAL 74-
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT APPRENTICESHIP COMMITTEE
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ReturnHeader/Filer/EIN0510097014
ReturnHeader/Filer/PhoneNum03026367400
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 EXECUTIVE DRIVE
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WHISMAN GIORDANO & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 CONTINENTAL DR STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEWARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0197134330
ReturnHeader/PreparerPersonGrp/PhoneNum03022660202
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH V GIORDANO CPA
ReturnHeader/ReturnTs02025-12-24T09:36:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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