Civic Intelligence

Plumbers Joint Apprenticeship & Education Committee

EIN 59-0812901 • 501(c)3 • Miami Lakes, FL

Profile

The Fund provides education and training to apprentices and journeymen as provided by the collective bargaining agreement.

14105 NW 58 CourtMiami Lakes, FL 33014
Siviq Scores

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

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.03x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

24th percentile

-10.0%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

77th percentile

$74,619

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

26th percentile

-6.2%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-9.1%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$809,040

Down $53,564 (-6.2%) from 2024

Liabilities

Up

$15,139

Up $3,698 (+32%) from 2024

Net Assets

Down

$793,901

Down $57,262 (-6.7%) from 2024

Operations
Liabilities / Revenue55th percentileNet Margin24th percentile

Revenue

Down

$574,527

Down $57,611 (-9.1%) from 2024

Expenses

Up

$631,789

Up $21,789 (+3.6%) from 2024

Net Income

Down

-$57,262

Down $79,400 (-359%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$1.0M$500K$0Assets 2011: $554,441Liabilities 2011: $560Net Assets 2011: $553,8812011Assets 2012: $481,943Liabilities 2012: $1,273Net Assets 2012: $480,6702012Assets 2013: $516,770Liabilities 2013: $62Net Assets 2013: $516,7082013Assets 2014: $434,136Liabilities 2014: $71Net Assets 2014: $434,0652014Assets 2015: $463,571Liabilities 2015: $20Net Assets 2015: $463,5512015Assets 2016: $565,744Liabilities 2016: $4,450Net Assets 2016: $561,2942016Assets 2017: $659,109Liabilities 2017: $0Net Assets 2017: $659,1092017Assets 2018: $889,499Liabilities 2018: $260Net Assets 2018: $889,2392018Assets 2019: $991,342Liabilities 2019: $0Net Assets 2019: $991,3422019Assets 2020: $936,985Liabilities 2020: $0Net Assets 2020: $936,9852020Assets 2021: $986,814Liabilities 2021: $2,596Net Assets 2021: $984,2182021Assets 2022: $913,426Liabilities 2022: $0Net Assets 2022: $913,4262022Assets 2023: $844,385Liabilities 2023: $15,360Net Assets 2023: $829,0252023Assets 2024: $862,604Liabilities 2024: $11,441Net Assets 2024: $851,1632024Assets 2025: $809,040Liabilities 2025: $15,139Net Assets 2025: $793,9012025

Highlighted filing

2025

Assets$809,040
Liabilities$15,139
Net Assets$793,901
Open 2025 Filing

Operations Trend

Revenue Growth27th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $330,641Expenses 2011: $429,918Net Income 2011: -$99,2772011Revenue 2012: $337,873Expenses 2012: $411,084Net Income 2012: -$73,2112012Revenue 2013: $482,693Expenses 2013: $446,655Net Income 2013: $36,0382013Revenue 2014: $388,824Expenses 2014: $471,467Net Income 2014: -$82,6432014Revenue 2015: $426,822Expenses 2015: $430,529Net Income 2015: -$3,7072015Revenue 2016: $571,700Expenses 2016: $473,957Net Income 2016: $97,7432016Revenue 2017: $609,446Expenses 2017: $511,631Net Income 2017: $97,8152017Revenue 2018: $767,274Expenses 2018: $538,531Net Income 2018: $228,7432018Revenue 2019: $718,435Expenses 2019: $619,714Net Income 2019: $98,7212019Revenue 2020: $680,265Expenses 2020: $698,444Net Income 2020: -$18,1792020Revenue 2021: $541,966Expenses 2021: $545,028Net Income 2021: -$3,0622021Revenue 2022: $457,428Expenses 2022: $526,892Net Income 2022: -$69,4642022Revenue 2023: $559,833Expenses 2023: $644,234Net Income 2023: -$84,4012023Revenue 2024: $632,138Expenses 2024: $610,000Net Income 2024: $22,1382024Revenue 2025: $574,527Expenses 2025: $631,789Net Income 2025: -$57,2622025

Highlighted filing

2025

Revenue$574,527
Expenses$631,789
Net Income-$57,262
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$809,040
Liabilities
$15,139
Net assets
$793,901
Revenue
$574,527
Expenses
$631,789
Net income
-$57,262
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.09$0.15$7.94$5.75$6.32$0.57
2024Detailed filing. Detailed filing data is available for this year.$8.63$0.11$8.51$6.32$6.10$0.22
2023Detailed filing. Detailed filing data is available for this year.$8.44$0.15$8.29$5.60$6.44$0.84
2022Detailed filing. Detailed filing data is available for this year.$9.13$0.00$9.13$4.57$5.27$0.69
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.87$0.03$9.84$5.42$5.45$0.03
2020Detailed filing. Detailed filing data is available for this year.$9.37$0.00$9.37$6.80$6.98$0.18
2019Detailed filing. Detailed filing data is available for this year.$9.91$0.00$9.91$7.18$6.20$0.99
2018Detailed filing. Detailed filing data is available for this year.$8.89$0.00$8.89$7.67$5.39$2.29
2017Detailed filing. Detailed filing data is available for this year.$6.59$0.00$6.59$6.09$5.12$0.98
2016Detailed filing. Detailed filing data is available for this year.$5.66$0.04$5.61$5.72$4.74$0.98
2015Summary only. Only limited summary data is available for this year.$4.64$0.00$4.64$4.27$4.31$0.04
2014Summary only. Only limited summary data is available for this year.$4.34$0.00$4.34$3.89$4.71$0.83
2013Summary only. Only limited summary data is available for this year.$5.17$0.00$5.17$4.83$4.47$0.36
2012Summary only. Only limited summary data is available for this year.$4.82$0.01$4.81$3.38$4.11$0.73
2011Summary only. Only limited summary data is available for this year.$5.54$0.01$5.54$3.31$4.30$0.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 27, 2026
Return Version
2024v5.2
Gross Receipts
$574,527
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$498,197$490,787▼ $7,410
Land, Buildings, and Equipment, Net$285,264$275,250▼ $10,014
Cash and Non-Interest-Bearing Accounts$63,749$31,653▼ $32,096
Total Assets$862,604$809,040▼ $53,564
Other Assets Total$15,394$11,350▼ $4,044
Liabilities
Other Liabilities$11,441$15,139▲ $3,698
Total Liabilities$11,441$15,139▲ $3,698
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$851,163$793,901▼ $57,262
Total Net Assets Fund Balance$851,163$793,901▼ $57,262
Total Liabilities and Net Assets / Fund Balance$862,604$809,040▼ $53,564

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$198,116$601,545$799,661
Equipment$15,069$290,315$305,384
Land$62,065-$62,065
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joseph ClotfelterDirector of TrainingFT$74,619$74,619

Board Members and Trustees

NameTitle
Cody PennistonChairman
Jeff PennistonChairman
Pete McCannEmployer Trustee
Wayne OrrEmployer Trustee
William FerlugaEmployer Trustee
Timothy RourkeLabor Trustee
Jonathan ElletSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$151,500
Program Service Revenue
$389,095
Investment Income
$22,597
Other Revenue
$11,335
All Other Contributions
$4,000
Change in Net Assets
$-57,262

Audited Revenue Reconciliation

Revenue per Audited Statements
$574,527
Total Revenue per Audited Statements
$574,527
Total Revenue per Form 990
$574,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$325,147
Salaries, Compensation, and Employee Benefits$306,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$84,756$65,563-$150,319
Current Officers, Directors, Trustees, and Key Employees$85,357--$85,357
Conferences and Meetings$60,277--$60,277
Payments to Affiliates$42,484--$42,484
Pension Plan Contributions$41,330--$41,330
Depreciation Depletion-$32,331-$32,331
Other Expenses$56,535$28,984-$28,984
Insurance-$28,082-$28,082
Occupancy-$23,946-$23,946
Office Expenses-$19,129-$19,129
Payroll Taxes$13,929$3,142-$17,071
All Other Expenses-$13,500-$13,500
Other Employee Benefits$12,565--$12,565
Fees for Services Accounting-$12,556-$12,556
Travel-$5,108-$5,108
Advertising-$2,215-$2,215
Total Functional Expenses$397,233$234,556$0$631,789

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$631,789
Total Expenses per Audited Statements$631,789
Total Expenses per Form 990$631,789
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease Liabilities$7,755
Federal income taxes$7,384
Working Assessments Withholdings-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The return is prepared by the Funds independent certified 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.”

Form 990, Part VI, Section B, Line 12C

“The Fund is subject to ERISA and the Trustees conform to its regulations. Section 404 and 406 of ERISA contain strict fidiuciary rules and conflicts of interest prohibitions. The Trustees monitor and enforce the Funds compliance with ERISA with the assistance of the Funds professionals.”

Form 990, Part VI, Section C, Line 19

“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.”

Filing and Contact Details

Filer

Filer Name
Plumbers Joint Apprenticeship & Education Committee
EIN
59-0812901
Phone
3058229411
Address
14105 NW 58 Court, Miami Lakes, FL 33014

Signing Officer

Name
Joseph Clotfelter
Title
Training Director
Phone
3058229411
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Clotfelter
Formed
1972
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
18

Preparer

Firm
LaPadula Carlson Co
Address
550 Biltmore Way Suite 1200, Coral Gables, FL 33134
Preparer
Sharon Carlson
Phone
3055299300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

“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.”

Form 990, Part IX, Line 2C

“A sub-committee of the Board of Trustees, assumes responsibility for the oversight of the Funds auditors.”

Financial Statement Notes

X 2

“The Trustees have evaluated the tax positions taken by the Fund and have concluded that as of March 31, 2025, 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. The Fund is subject to routine audits by taxing jurisdictions until the applicable statute of limitations expires however, there are currently no audits for any tax periods in progress.”

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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt015394
IRS990/OtherAssetsTotalGrp/EOYAmt011350
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012565
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012565
IRS990/OtherExpensesGrp/Desc0Training supplies
IRS990/OtherExpensesGrp/Desc1Repairs Maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt028984
IRS990/OtherExpensesGrp/ProgramServicesAmt056535
IRS990/OtherExpensesGrp/TotalAmt056535
IRS990/OtherExpensesGrp/TotalAmt128984
IRS990/OtherLiabilitiesGrp/BOYAmt011441
IRS990/OtherLiabilitiesGrp/EOYAmt015139
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other income
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011335
IRS990/OtherRevenueTotalAmt011335
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt042484
IRS990/PaymentsToAffiliatesGrp/TotalAmt042484
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03142
IRS990/PayrollTaxesGrp/ProgramServicesAmt013929
IRS990/PayrollTaxesGrp/TotalAmt017071
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt041330
IRS990/PensionPlanContributionsGrp/TotalAmt041330
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Joseph Clotfelter
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
IRS990/ProgramServiceRevenueGrp/Desc1School Course Income
IRS990/ProgramServiceRevenueGrp/Desc2Book Income
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0364643
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23322
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0175000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt025597
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0310223
IRS990/PYOtherRevenueAmt020555
IRS990/PYProgramServiceRevenueAmt0410986
IRS990/PYRevenuesLessExpensesAmt022138
IRS990/PYSalariesCompEmpBnftPaidAmt0299777
IRS990/PYTotalExpensesAmt0610000
IRS990/PYTotalRevenueAmt0632138
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-57262
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0498197
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0490787
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0198116
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0601545
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0799661
IRS990ScheduleD/EquipmentGrp/BookValueAmt015069
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0290315
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0305384
IRS990ScheduleD/ExpensesSubtotalAmt0631789
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt062065
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062065
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07384
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17755
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Finance Lease Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Working Assessments Withholdings
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0574527
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Trustees have evaluated the tax positions taken by the Fund and have concluded that as of March 31, 2025, 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. The Fund is subject to routine audits by taxing jurisdictions until the applicable statute of limitations expires however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0275250
IRS990ScheduleD/TotalExpensesPerForm990Amt0631789
IRS990ScheduleD/TotalLiabilityAmt015139
IRS990ScheduleD/TotalRevenuePerForm990Amt0574527
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0574527
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0631789
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Fund receives performance-based subsidies from the Miami-Dade School Board.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Timothy Rourke
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Jeff Penniston
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Labor Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Chairman
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The return is prepared by the Funds independent certified 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/ExplanationTxt1The Fund is subject to ERISA and the Trustees conform to its regulations. Section 404 and 406 of ERISA contain strict fidiuciary 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/ExplanationTxt2As 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/ExplanationTxt3The 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/ExplanationTxt4A sub-committee of the Board of Trustees, assumes responsibility for the oversight of the Funds auditors.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 2c
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0862604
IRS990/TotalAssetsEOYAmt0809040
IRS990/TotalAssetsGrp/BOYAmt0862604
IRS990/TotalAssetsGrp/EOYAmt0809040
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0151500
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0234556
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0397233
IRS990/TotalFunctionalExpensesGrp/TotalAmt0631789
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011441
IRS990/TotalLiabilitiesEOYAmt015139
IRS990/TotalLiabilitiesGrp/BOYAmt011441
IRS990/TotalLiabilitiesGrp/EOYAmt015139
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0851163
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0793901
IRS990/TotalProgramServiceExpensesAmt0397233
IRS990/TotalProgramServiceRevenueAmt0389095
IRS990/TotalReportableCompFromOrgAmt074619
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0574527
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0862604
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0809040
IRS990/TravelGrp/ManagementAndGeneralAmt05108
IRS990/TravelGrp/TotalAmt05108
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt014105 NW 58 Court
IRS990/USAddress/CityNm0Miami
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033014
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Joseph Clotfelter
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Training Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03058229411
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Plumbers Joint Apprenticeship & Education Committee
ReturnHeader/Filer/BusinessNameControlTxt0PLUM

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