Form 990, Part VI, Section B, line 11B
“No review was or will be conducted by the governing body. The Fund administrator will review and approve the Form 990.”
Scores are not available for this record yet.
Assets
Flat$13,831,224
Flat from 2018
Net Assets
Flat$13,771,213
Flat from 2018
Liabilities
Flat$60,011
Flat from 2018
Revenue
Flat$9,815,866
Flat from 2018
Expenses
Flat$2,032,445
Flat from 2018
Net Income
Flat$7,783,421
Flat from 2018
Provide training to construction members
Provide training to construction industry membership
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,121,809 | $7,216,641 | ▲ $6,094,832 |
| Investments in Publicly Traded Securities | $2,297,875 | $3,266,503 | ▲ $968,628 |
| Land, Buildings, and Equipment, Net | $1,865,116 | $1,737,584 | ▼ $127,532 |
| Accounts Receivable | $549,705 | $1,286,617 | ▲ $736,912 |
| Cash and Non-Interest-Bearing Accounts | $243,152 | $241,877 | ▼ $1,275 |
| Pledges and Grants Receivable | $31,290 | $57,115 | ▲ $25,825 |
| Prepaid Expenses and Deferred Charges | $8,229 | $9,021 | ▲ $792 |
| Total Assets | $6,121,280 | $13,831,224 | ▲ $7,709,944 |
| Other Assets Total | $4,104 | $15,866 | ▲ $11,762 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $66,275 | $60,011 | ▼ $6,264 |
| Total Liabilities | $66,275 | $60,011 | ▼ $6,264 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $6,055,005 | $13,771,213 | ▲ $7,716,208 |
| Total Net Assets Fund Balance | $6,055,005 | $13,771,213 | ▲ $7,716,208 |
| Total Liabilities and Net Assets / Fund Balance | $6,121,280 | $13,831,224 | ▲ $7,709,944 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,309,800 | $2,183,917 | $3,493,717 |
| Equipment | $126,189 | $1,106,725 | $1,232,914 |
| Land | $301,595 | - | $301,595 |
| Name | Title |
|---|---|
| Clinton Suggs | Trustee |
| Craig Harvey | Trustee |
| Dan Loy | Trustee |
| Doug Coffield | Trustee |
| Greg Casdorph | Trustee |
| Jason Hershman | Trustee |
| Jessie King | Trustee |
| Jim Carney | Trustee |
| Justin Gray | Trustee |
| Mary K Prim | Trustee |
| Richard McGrady | Trustee |
| Shane Dillon | Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,203,839 |
| Other Expenses | $634,155 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $587,644 | - | - | $587,644 |
| Other Employee Benefits | $287,720 | - | - | $287,720 |
| Pension Plan Contributions | $266,867 | - | - | $266,867 |
| Benefits to Members | $194,451 | - | - | $194,451 |
| Depreciation Depletion | $139,266 | - | - | $139,266 |
| Payroll Taxes | $61,608 | - | - | $61,608 |
| Fees for Services Other | $57,722 | - | - | $57,722 |
| Occupancy | $55,682 | - | - | $55,682 |
| Insurance | $44,076 | - | - | $44,076 |
| Conferences and Meetings | $21,619 | - | - | $21,619 |
| Fees for Services Accounting | $17,166 | - | - | $17,166 |
| Other Expenses | $14,496 | - | - | $14,496 |
| Travel | $13,637 | - | - | $13,637 |
| Fees for Service Investment Mgmnt Fees | $1,614 | - | - | $1,614 |
| Advertising | $431 | - | - | $431 |
| Total Functional Expenses | $2,032,445 | $0 | $0 | $2,032,445 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,032,445 |
| Total Expenses per Audited Statements | $2,032,445 |
| Total Expenses per Form 990 | $2,032,445 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“No review was or will be conducted by the governing body. The Fund administrator will review and approve the Form 990.”
“It is not the policy of the Trust to make any items public. Upon request, such items will be made available to the members of the local unions, contributing employers and governmental agencies.”
“FASB ASC 740-10 clarifies the accounting and provides guidance for uncertainty in income taxes recognized in an entity's financial statements. It prescribes a recognition threshold and measurement attribute for the financial statement recognition and meaasurement of a tax position taken, or expected to be taken, in a tax return. FASB ASC 740-10-50-15 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure anad transition. A plan's exempt status is a tax position that may be subject to uncertainty. There were no penalties or interest recognized in the Statemet of Net Assets or in the Statement of Changes in Net Assets. Management does not believe its financial statements include any uncertain tax positions. The Fund's tax returns for the years 2015,2016,2017 and 2018 remain subject to examination by major tax jurisdication.”
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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| IRS990/Desc | 0 | Serving the construction industry in the State of West Virginia, the fund provides in-depth training to workers in various areas including hazardous waste disposal. |
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| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1121809 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 7216641 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 9716996 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2894757 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1426557 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2298597 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2238356 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 18575263 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 98822 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 37841 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12734 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 15840 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11277 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 176514 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 98822 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 37841 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 12734 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 15840 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 11277 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 176514 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00940 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00810 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3911 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 3911 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99040 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99140 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 18575263 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 9716996 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2894757 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1426557 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2298597 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2238356 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 18575263 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 9815818 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2932598 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1439291 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2314437 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2253544 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 18755688 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1309800 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2183917 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3493717 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 126189 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1106725 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1232914 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2032445 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 301595 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 301595 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -67214 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -67214 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 9815866 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FASB ASC 740-10 clarifies the accounting and provides guidance for uncertainty in income taxes recognized in an entity's financial statements. It prescribes a recognition threshold and measurement attribute for the financial statement recognition and meaasurement of a tax position taken, or expected to be taken, in a tax return. FASB ASC 740-10-50-15 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure anad transition. A plan's exempt status is a tax position that may be subject to uncertainty. There were no penalties or interest recognized in the Statemet of Net Assets or in the Statement of Changes in Net Assets. Management does not believe its financial statements include any uncertain tax positions. The Fund's tax returns for the years 2015,2016,2017 and 2018 remain subject to examination by major tax jurisdication. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1737584 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2032445 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 9815866 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 9748652 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2032445 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted by the governing body. The Fund administrator will review and approve the Form 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | It is not the policy of the Trust to make any items public. Upon request, such items will be made available to the members of the local unions, contributing employers and governmental agencies. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 6121280 |
| IRS990/TotalAssetsEOYAmt | 0 | 13831224 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6121280 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 13831224 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 478447 |
| IRS990/TotalEmployeeCnt | 0 | 14 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2032445 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2032445 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 66275 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 60011 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 66275 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 60011 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6055005 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 13771213 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.