Civic Intelligence

Plumbers & Pipefitters Local Union No 630 Jt Apprentice & Training Trust Fu

990 • Fiscal year 2017 • EIN 59-0871439

Jul 01, 2016 to Jun 30, 2017 • Filed on May 10, 2018

1800 Longwood RdWest Palm Beach, FL 33409-6424

(561) 686-4233

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

84th percentile

30%

Higher net margin than 84% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

66th percentile

$93,641

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

90th percentile

43%

Faster asset growth than 90% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,130,723

Up $642,451 (+43%) from 2016

Net Assets

Up

$2,130,723

Up $642,451 (+43%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$1,163,846

Up $129,307 (+12%) from 2016

Expenses

Up

$816,310

Up $128,193 (+19%) from 2016

Net Income

Up

$347,536

Up $1,114 (+0.3%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,035,766Liabilities 2011: $0Net Assets 2011: $1,035,7662011Assets 2012: $1,375,298Liabilities 2012: $0Net Assets 2012: $1,375,2982012Assets 2013: $1,584,724Liabilities 2013: $0Net Assets 2013: $1,584,7242013Assets 2014: $1,101,365Liabilities 2014: $0Net Assets 2014: $1,101,3652014Assets 2015: $1,128,019Liabilities 2015: $0Net Assets 2015: $1,128,0192015Assets 2016: $1,488,272Liabilities 2016: $0Net Assets 2016: $1,488,2722016Assets 2017: $2,130,723Liabilities 2017: $0Net Assets 2017: $2,130,7232017Assets 2018: $2,169,915Liabilities 2018: $0Net Assets 2018: $2,169,9152018Assets 2019: $2,385,642Liabilities 2019: $156Net Assets 2019: $2,385,4862019Assets 2020: $2,614,566Liabilities 2020: $157Net Assets 2020: $2,614,4092020Assets 2021: $2,509,803Liabilities 2021: $0Net Assets 2021: $2,509,8032021Assets 2022: $2,289,354Liabilities 2022: $0Net Assets 2022: $2,289,3542022Assets 2023: $2,320,021Liabilities 2023: $9,655Net Assets 2023: $2,310,3662023Assets 2024: $2,315,909Liabilities 2024: $6,168Net Assets 2024: $2,309,7412024

Highlighted filing

2017

Assets$2,130,723
Liabilities$0
Net Assets$2,130,723

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,009,843Expenses 2011: $821,702Net Income 2011: $188,1412011Revenue 2012: $1,541,829Expenses 2012: $1,221,777Net Income 2012: $320,0522012Revenue 2013: $1,934,918Expenses 2013: $1,719,055Net Income 2013: $215,8632013Revenue 2014: $672,377Expenses 2014: $1,152,227Net Income 2014: -$479,8502014Revenue 2015: $691,923Expenses 2015: $655,912Net Income 2015: $36,0112015Revenue 2016: $1,034,539Expenses 2016: $688,117Net Income 2016: $346,4222016Revenue 2017: $1,163,846Expenses 2017: $816,310Net Income 2017: $347,5362017Revenue 2018: $1,185,278Expenses 2018: $1,106,719Net Income 2018: $78,5592018Revenue 2019: $1,296,757Expenses 2019: $1,130,534Net Income 2019: $166,2232019Revenue 2020: $1,288,807Expenses 2020: $1,118,949Net Income 2020: $169,8582020Revenue 2021: $1,141,437Expenses 2021: $1,203,943Net Income 2021: -$62,5062021Revenue 2022: $1,188,472Expenses 2022: $1,242,087Net Income 2022: -$53,6152022Revenue 2023: $1,441,031Expenses 2023: $1,372,468Net Income 2023: $68,5632023Revenue 2024: $1,444,113Expenses 2024: $1,457,747Net Income 2024: -$13,6342024

Highlighted filing

2017

Revenue$1,163,846
Expenses$816,310
Net Income$347,536
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 10, 2018
Return Version
2016v3.0
Gross Receipts
$1,163,846
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 630.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,060,309$1,251,717▲ $191,408
Cash and Non-Interest-Bearing Accounts$373,213$529,276▲ $156,063
Land, Buildings, and Equipment, Net$46,184$349,730▲ $303,546
Inventories for Sale or Use$8,566--
Total Assets$1,488,272$2,130,723▲ $642,451
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,488,272$2,130,723▲ $642,451
Total Net Assets Fund Balance$1,488,272$2,130,723▲ $642,451
Total Liabilities and Net Assets / Fund Balance$1,488,272$2,130,723▲ $642,451

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$631,580$631,580
Equipment$181,458$137,134$318,592
Other Land Buildings$65,409$63,231$128,640
Land$74,390-$74,390
Leasehold Improvements$28,473$12,188$40,661
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dennis ParkerDirectorFT$93,641$93,641

Board Members and Trustees

NameTitle
Carl PowellChairman
Bill PickrellTrustee
Danny BarnesTrustee
Mark WoodardTrustee
Steve IrwinSec/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$231,040
Program Service Revenue
$927,589
Investment Income
$5,217
Other Revenue
$0
Change in Net Assets
$347,536

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,154,736
Revenue Not Reported on Financial Statements
$9,110
Revenue Not Reported on Form 990
$5,217
Total Revenue per Audited Statements
$1,159,953
Total Revenue per Form 990
$1,163,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$421,628
Salaries, Compensation, and Employee Benefits$394,682
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$227,030--$227,030
Current Officers, Directors, Trustees, and Key Employees$93,641--$93,641
Occupancy$71,086--$71,086
Other Expenses$69,109--$69,109
Depreciation Depletion$49,697--$49,697
Other Employee Benefits$48,064--$48,064
Office Expenses$28,814--$28,814
Payroll Taxes$25,947--$25,947
All Other Expenses$23,893--$23,893
Insurance$20,103--$20,103
Conferences and Meetings$11,867--$11,867
Fees for Service Investment Mgmnt Fees$9,110--$9,110
Fees for Services Accounting$7,000--$7,000
Fees for Services Legal$4,650--$4,650
Advertising$2,842--$2,842
Total Functional Expenses$816,310$0$0$816,310

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$816,310
Expenses per Audited Statements$807,200
Total Expenses per Audited Statements$807,200
Expenses Not Reported on Financial Statements$9,110
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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 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.

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 fiduciary 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.

Form 990, Part VI, Section B, Line 15A/B

The Board of Trustees determine all wages per the Collective Bargaining Agreement.

Filing and Contact Details

Filer

Filer Name
Plumbers and Pipefitters Local Apprentice and Training Trust Fund
EIN
59-0871439
Phone
5616864233
Address
1800 Longwood Rd, West Palm Beach, FL 33409-6424

Signing Officer

Name
Dennis Parker
Title
Apprenticeship Cordinator
Signed
2018-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Parker
Formed
1990
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
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 XI, Line 9

Adjustment to prior period include corrections to Balance Sheet for Property, Plant Equipment not previously recorded.

Financial Statement Notes

X 2

The Trustees have evaluated the tax position taken by the Fund and have concluded that as of June 30, 2017, 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.

Raw XML Appendix386 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/OtherLandBuildingsGrp/DepreciationAmt063231
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0128640
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt05217
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt09110
IRS990ScheduleD/RevenueSubtotalAmt01154736
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Trustees have evaluated the tax position taken by the Fund and have concluded that as of June 30, 2017, 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/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0349730
IRS990ScheduleD/TotalExpensesPerForm990Amt0816310
IRS990ScheduleD/TotalRevenuePerForm990Amt01163846
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01159953
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0807200
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/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Fund receives subsidies from the School Board of Broward County through Florida Training Services, Inc., an unaffliated entity.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1The 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/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/ExplanationTxt3Adjustment to prior period include corrections to Balance Sheet for Property, Plant Equipment not previously recorded.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board of Trustees determine all wages per the Collective Bargaining Agreement.
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 XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a/b
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01488272
IRS990/TotalAssetsEOYAmt02130723
IRS990/TotalAssetsGrp/BOYAmt01488272
IRS990/TotalAssetsGrp/EOYAmt02130723
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0231040
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0816310
IRS990/TotalFunctionalExpensesGrp/TotalAmt0816310
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01488272
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02130723
IRS990/TotalProgramServiceExpensesAmt0816310
IRS990/TotalProgramServiceRevenueAmt0927589
IRS990/TotalReportableCompFromOrgAmt093641
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0932806
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01163846
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01488272
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02130723
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01488272
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02130723
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01800 Longwood Rd
IRS990/USAddress/CityNm0West Palm Beach
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd0334096424
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dennis Parker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Apprenticeship Cordinator
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Plumbers and Pipefitters Local Apprentice and Training Trust Fund
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0590871439
ReturnHeader/Filer/PhoneNum05616864233
ReturnHeader/Filer/USAddress/AddressLine1Txt01800 Longwood Rd
ReturnHeader/Filer/USAddress/CityNm0West Palm Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0334096424
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId003DD88718EB5D5E4EB491C80F0376A3253D0F0AF
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId003DD88718EB5D5E4EB491C80F0376A3253D0F0AF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.144.123.17
ReturnHeader/FilingSecurityInformation/IPDt02018-05-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm013:39:07
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LaPadula Carlson Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0550 Biltmore Way Suite 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Coral Gables
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033134
ReturnHeader/PreparerPersonGrp/PhoneNum03055299300
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sharon Carlson
ReturnHeader/ReturnTs02018-05-10T09:38:55-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.32$0.01$2.31$1.44$1.46$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.32$0.01$2.31$1.44$1.37$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.29$1.19$1.24$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$1.14$1.20$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$1.29$1.12$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.39$0.00$2.39$1.30$1.13$0.17
2018Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$1.19$1.11$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$1.16$0.82$0.35
2016Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$1.03$0.69$0.35
2015Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.69$0.66$0.04
2014Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$0.67$1.15$0.48
2013Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$1.93$1.72$0.22
2012Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$1.54$1.22$0.32
2011Summary only. Only limited summary data is available for this year.$1.04$0.00$1.04$1.01$0.82$0.19