Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
990 • Fiscal year 2018 • EIN 59-0812901
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
28th percentile
Higher debt load relative to revenue than 28% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 11.1% of source-year revenue.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Assets
Up$889,499
Up $230,390 (+35%) from 2017
Net Assets
Up$889,239
Up $230,130 (+35%) from 2017
Liabilities
Up$260
Up $260 from 2017
Revenue
Up$767,274
Up $157,828 (+26%) from 2017
Expenses
Up$538,531
Up $26,900 (+5.3%) from 2017
Net Income
Up$228,743
Up $130,928 (+134%) from 2017
The Fund provides education and training to apprentices and journeymen as provided by the collective bargaining agreement.
The Funds purpose is to provide training and education benefits to eligible participants under terms of a collective bargaining agreement between the various employers and the Plumbers Local Union 519.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $226,689 | $356,180 | ▲ $129,491 |
| Investments in Publicly Traded Securities | $205,918 | $219,156 | ▲ $13,238 |
| Cash and Non-Interest-Bearing Accounts | $92,004 | $185,138 | ▲ $93,134 |
| Savings and Temporary Cash Investments | $124,729 | $124,823 | ▲ $94 |
| Total Assets | $659,109 | $889,499 | ▲ $230,390 |
| Other Assets Total | $9,769 | $4,202 | ▼ $5,567 |
| Liabilities | |||
| Other Liabilities | - | $260 | - |
| Total Liabilities | $0 | $260 | ▲ $260 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $659,109 | $889,239 | ▲ $230,130 |
| Total Net Assets Fund Balance | $659,109 | $889,239 | ▲ $230,130 |
| Total Liabilities and Net Assets / Fund Balance | $659,109 | $889,499 | ▲ $230,390 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $219,369 | $529,356 | $664,417 |
| Equipment | $74,746 | $170,222 | $244,968 |
| Land | $62,065 | - | $85,721 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Joe Fernandez Jr | Director | FT | $85,006 | $85,006 |
| Name | Title |
|---|---|
| Jeffrey Penniston | Chairman |
| Joseph Mohker | Employer Trustee |
| Todd Stiff | Employer Trustee |
| Wayne Orr | Employer Trustee |
| Anthony Mascaro | Union Trustee |
| Timothy Rourke | Union Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $271,620 |
| Other Expenses | $266,911 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $65,078 | $35,920 | - | $100,998 |
| Current Officers, Directors, Trustees, and Key Employees | $85,246 | - | - | $85,246 |
| Other Expenses | $81,959 | - | - | $81,959 |
| Other Employee Benefits | $54,308 | $16,440 | - | $70,748 |
| Occupancy | - | $45,144 | - | $45,144 |
| Depreciation Depletion | - | $43,874 | - | $43,874 |
| Travel | $30,657 | $11,758 | - | $42,415 |
| Insurance | - | $18,414 | - | $18,414 |
| Payroll Taxes | $11,831 | $2,797 | - | $14,628 |
| All Other Expenses | - | $12,124 | - | $12,124 |
| Office Expenses | - | $11,379 | - | $11,379 |
| Fees for Services Accounting | - | $11,005 | - | $11,005 |
| Advertising | - | $597 | - | $597 |
| Total Functional Expenses | $329,079 | $209,452 | $0 | $538,531 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $538,531 |
| Expenses per Audited Statements | $537,109 |
| Total Expenses per Audited Statements | $537,109 |
| Expenses Not Reported on Financial Statements | $1,422 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Federal income taxes | $260 |
| Child Support | - |
“- The return is prepared by the Funds independent qualified public accountants which also perform an audit of the Funds books and records. The return is then provided to the Trustees for review and signature.”
“- The Fund is subject to ERISA and the Trustees conform to its regulations. Section 404 and 406 of ERISA contain strict fiduciary rules and conflicts of interest prohibitions. The Trustees monitor and enforce the Funds compliance with ERISA with the assistance of the Funds professionals.”
“- As required by ERISA the Funds governing documents, policies, financial statements and tax returns are available upon written request to the Funds Administrator and requesting a copy.”
“- The Fund uses The modified cash basis of accounting in which certain revenues and the related assets are recognized when received rather than when earned, certain expenses and the related liabilities are recognized when paid rather than when the obligation is incurred, and depreciation is recorded on capitalized assets.”
“- A sub-committee of the Board of Trustees, assumes responsibility for the oversight of the Funds auditors.”
“The Trustees have evaluated the tax positions taken by the Fund and have concluded that as of March 31, 2018, there are no uncertain positions taken or expected to be taken, that would require the recognition of a liability or asset or disclosure in the financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | The Funds purpose is to provide training and education benefits to eligible participants under terms of a collective bargaining agreement between the various employers and the Plumbers Local Union 519. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 597 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 597 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12124 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 12124 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Joe Fernandez |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3053620519 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 14105 NW 58th Court |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Miami Lakes |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33014 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 92004 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 185138 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 85246 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 85246 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 211500 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 13380 |
| IRS990/CYOtherExpensesAmt | 0 | 266911 |
| IRS990/CYOtherRevenueAmt | 0 | 14659 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 527735 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 228743 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 271620 |
| IRS990/CYTotalExpensesAmt | 0 | 538531 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 767274 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 43874 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 43874 |
| IRS990/Desc | 0 | Education and training benefits |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 20 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 329079 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11005 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11005 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8886TFiledInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 040.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 040.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 001.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Joe Fernandez Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Wayne Orr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Todd Stiff |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Anthony Mascaro |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Timothy Rourke |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Joseph Mohker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Jeffrey Penniston |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 85006 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Employer Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Employer Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Union Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Union Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Employer Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Chairman |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 9222 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 211500 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 48912 |
| IRS990/GrossReceiptsAmt | 0 | 806964 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 18414 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18414 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4158 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 205918 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 219156 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 638926 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 226689 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 356180 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 995106 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 39690 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | The Fund provides education and training to apprentices and journeymen as provided by the collective bargaining agreement. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 659109 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 889239 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 9222 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1387 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 45144 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 45144 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11379 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11379 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 9769 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4202 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 16440 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 54308 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 70748 |
| IRS990/OtherExpensesGrp/Desc | 0 | Training supplies |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 81959 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 81959 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 260 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other income |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Reimbursed expenses |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4227 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 10432 |
| IRS990/OtherRevenueTotalAmt | 0 | 14659 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 35920 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 65078 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 100998 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2797 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11831 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 14628 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Joe Fernandez Jr |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Employer Contributions |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | School Course Income |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Book Income |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 493680 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 22147 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 11908 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 104500 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 9850 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 237565 |
| IRS990/PYOtherRevenueAmt | 0 | 69352 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 425744 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 97815 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 274066 |
| IRS990/PYTotalExpensesAmt | 0 | 511631 |
| IRS990/PYTotalRevenueAmt | 0 | 609446 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 228743 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 124729 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 124823 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 219369 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 529356 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 664417 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 74746 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 170222 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 244968 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1422 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 537109 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 1422 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 1422 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 62065 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 85721 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1387 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 260 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Child Support |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1387 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 1422 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 765852 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Trustees have evaluated the tax positions taken by the Fund and have concluded that as of March 31, 2018, there are no uncertain positions taken or expected to be taken, that would require the recognition of a liability or asset or disclosure in the financial statements. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | X 2 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 356180 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 538531 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 260 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 767274 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 767239 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 537109 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The Fund receives performance-based subsides from the Miami-Dade School Board. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | 6a |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | - The return is prepared by the Funds independent qualified public accountants which also perform an audit of the Funds books and records. The return is then provided to the Trustees for review and signature. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | - The Fund is subject to ERISA and the Trustees conform to its regulations. Section 404 and 406 of ERISA contain strict fiduciary rules and conflicts of interest prohibitions. The Trustees monitor and enforce the Funds compliance with ERISA with the assistance of the Funds professionals. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | - As required by ERISA the Funds governing documents, policies, financial statements and tax returns are available upon written request to the Funds Administrator and requesting a copy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | - The Fund uses The modified cash basis of accounting in which certain revenues and the related assets are recognized when received rather than when earned, certain expenses and the related liabilities are recognized when paid rather than when the obligation is incurred, and depreciation is recorded on capitalized assets. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | - A sub-committee of the Board of Trustees, assumes responsibility for the oversight of the Funds auditors. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part XII, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XII, Line 2c |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 659109 |
| IRS990/TotalAssetsEOYAmt | 0 | 889499 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 659109 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 889499 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 211500 |
| IRS990/TotalEmployeeCnt | 0 | 20 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 209452 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 329079 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 538531 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 260 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 260 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 659109 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 889239 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 329079 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 527735 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 85006 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 767274 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 659109 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 889499 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 11758 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 30657 |
| IRS990/TravelGrp/TotalAmt | 0 | 42415 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 659109 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 889239 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 14105 NW 58 Court |
| IRS990/USAddress/CityNm | 0 | Miami |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 33014 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Joe Fernandez Jr |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Training Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-02-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Plumbers Joint Apprenticeship & Education Committee |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PLUM |
| ReturnHeader/Filer/EIN | 0 | 590812901 |
| ReturnHeader/Filer/PhoneNum | 0 | 3058229411 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 14105 NW 58 Court |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Miami Lakes |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33014 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 589058AF00B335CF20C147ECA5FABE12A0D30998 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 3C03645AF62115A74C7C9CE394CFEACF4C8E737D |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 75.144.123.17 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-02-01 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ES |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.