Civic Intelligence

Acra Local 725 Joint Apprenticeship and Training Committee Trust

990 • Fiscal year 2017 • EIN 59-0950833

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

13201 NW 45th AvenueOpa Locka, FL 33054

(305) 625-0311

Siviq Scores

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

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

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

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

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

Net Margin

86th percentile

35%

Higher net margin than 86% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

80th percentile

19%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

89th percentile

62%

Faster revenue growth than 89% of similar nonprofits.

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

Assets

Up

$4,236,557

Up $678,225 (+19%) from 2016

Net Assets

Up

$4,176,796

Up $674,350 (+19%) from 2016

Liabilities

Up

$59,761

Up $3,875 (+6.9%) from 2016

Revenue

Up

$1,944,635

Up $746,947 (+62%) from 2016

Expenses

Down

$1,270,285

Down $58,155 (-4.4%) from 2016

Net Income

Up

$674,350

Up $805,102 (+616%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $334,337Liabilities 2011: $28,982Net Assets 2011: $305,3552011Assets 2012: $277,482Liabilities 2012: $0Net Assets 2012: $277,4822012Assets 2013: $395,921Liabilities 2013: $0Net Assets 2013: $395,9212013Assets 2014: $397,071Liabilities 2014: $0Net Assets 2014: $397,0712014Assets 2015: $914,224Liabilities 2015: $0Net Assets 2015: $914,2242015Assets 2016: $3,558,332Liabilities 2016: $55,886Net Assets 2016: $3,502,4462016Assets 2017: $4,236,557Liabilities 2017: $59,761Net Assets 2017: $4,176,7962017Assets 2018: $5,255,208Liabilities 2018: $391,019Net Assets 2018: $4,864,1892018Assets 2019: $5,574,881Liabilities 2019: $122,827Net Assets 2019: $5,452,0542019Assets 2020: $6,227,102Liabilities 2020: $129,140Net Assets 2020: $6,097,9622020Assets 2021: $6,540,644Liabilities 2021: $160,634Net Assets 2021: $6,380,0102021Assets 2022: $6,595,582Liabilities 2022: $164,132Net Assets 2022: $6,431,4502022Assets 2023: $7,376,852Liabilities 2023: $237,508Net Assets 2023: $7,139,3442023Assets 2024: $7,994,890Liabilities 2024: $189,828Net Assets 2024: $7,805,0622024

Highlighted filing

2017

Assets$4,236,557
Liabilities$59,761
Net Assets$4,176,796

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $977,997Expenses 2011: $1,019,397Net Income 2011: -$41,4002011Revenue 2012: $1,013,690Expenses 2012: $1,041,563Net Income 2012: -$27,8732012Revenue 2013: $930,632Expenses 2013: $952,357Net Income 2013: -$21,7252013Revenue 2014: $1,061,383Expenses 2014: $1,060,233Net Income 2014: $1,1502014Revenue 2015: $1,805,675Expenses 2015: $1,288,522Net Income 2015: $517,1532015Revenue 2016: $1,197,688Expenses 2016: $1,328,440Net Income 2016: -$130,7522016Revenue 2017: $1,944,635Expenses 2017: $1,270,285Net Income 2017: $674,3502017Revenue 2018: $2,095,192Expenses 2018: $1,407,799Net Income 2018: $687,3932018Revenue 2019: $2,343,922Expenses 2019: $1,756,057Net Income 2019: $587,8652019Revenue 2020: $2,286,098Expenses 2020: $1,667,871Net Income 2020: $618,2272020Revenue 2021: $2,252,804Expenses 2021: $1,991,321Net Income 2021: $261,4832021Revenue 2022: $2,217,866Expenses 2022: $2,108,498Net Income 2022: $109,3682022Revenue 2023: $2,687,074Expenses 2023: $2,017,817Net Income 2023: $669,2572023Revenue 2024: $2,979,144Expenses 2024: $2,350,094Net Income 2024: $629,0502024

Highlighted filing

2017

Revenue$1,944,635
Expenses$1,270,285
Net Income$674,350
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$1,944,635
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,662,746$1,803,258▲ $140,512
Land, Buildings, and Equipment, Net$1,033,609$1,170,218▲ $136,609
Cash and Non-Interest-Bearing Accounts$740,677$1,098,711▲ $358,034
Pledges and Grants Receivable$117,880$137,908▲ $20,028
Prepaid Expenses and Deferred Charges$3,250$26,462▲ $23,212
Total Assets$3,558,332$4,236,557▲ $678,225
Other Assets Total$170$0▼ $170
Liabilities
Accounts Payable and Accrued Expenses$55,886$59,761▲ $3,875
Total Liabilities$55,886$59,761▲ $3,875
Net Assets / Fund Balance
Unrestricted Net Assets$3,502,446$4,176,796▲ $674,350
Total Net Assets Fund Balance$3,502,446$4,176,796▲ $674,350
Total Liabilities and Net Assets / Fund Balance$3,558,332$4,236,557▲ $678,225

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$163,222$606,816$770,038
Leasehold Improvements$558,871$196,415$755,286
Equipment$204,634$472,861$677,495
Other Land Buildings$158,496$116,551$275,047
Land$84,995-$84,995
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phil RodinDirectorFT$130,784$130,784

Board Members and Trustees

NameTitle
Michael MuellerTrustee/board Chair
William ClarkTrustee/board Chair
James TaylorTrustee
Jose PonceTrustee
Julie DietrichTrustee
Kenneth ScottTrustee
Robert HeselkrantsTrustee
Lawrence MeansTrustee/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$296,100
Program Service Revenue
$1,640,040
Investment Income
$8,495
Other Revenue
$0
All Other Contributions
$4,100
Change in Net Assets
$674,350

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,944,635
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,944,635
Total Revenue per Form 990
$1,944,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$698,418
Salaries, Compensation, and Employee Benefits$571,867
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$381,072$125,071-$506,143
Office Expenses$35,452$33,588-$69,040
Other Expenses$39,805--$39,805
Fees for Services Accounting-$35,800-$35,800
Pension Plan Contributions-$34,808-$34,808
Payroll Taxes-$30,916-$30,916
Fees for Services Legal-$22,851-$22,851
Depreciation Depletion-$9,398-$9,398
Fees for Services Other-$6,214-$6,214
Travel-$4,597-$4,597
Occupancy-$3,504-$3,504
Information Technology-$779-$779
Insurance-$413-$413
Total Functional Expenses$962,346$307,939$0$1,270,285

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,270,285
Total Expenses per Audited Statements$1,270,285
Total Expenses per Form 990$1,270,285
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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 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
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

A representative of the governing body will review the return before filing.

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

Trustees are asked to verify annually compliance with the conflict of interest policy. If a conflict of interest is disclosed, the interested party is asked to leave the board of trustees' meeting while the determination of a conflict of interest is discussed and voted upon. If the board of trustees determines that there is a conflict of interest, the chair of the board of trustees shall, if appropriate, appoint a disinterested party or committee to investigate alternatives to the proposed transaction or arrangement. If the chair is the party with the conflict of interest the co-chair shall appoint the disinterested party or committee.

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

The training director's compensation is reviewed annually and recommended by a committee of the board of trustees. The committee reviews and considers salary data for comparable positions with other organizations with executives performing similar duties. The committee then reviews the range of duties for the executive's position with that of similar positions, adjusting to reflect experience, complexity of issues and unique features of the position. The committee's recommendation is maintained as a part the records of the association.

Form 990, Part VI, Section C, Line 19

All of the organizations governing documents, policies, financial statements and tax returns are available upon request by writing to the fund office.

Filing and Contact Details

Filer

Filer Name
Acra Local 725 Joint Apprentice &
EIN
59-0950833
Phone
3056250311
Address
13201 NW 45TH AVENUE, OPA LOCKA, FL 33054

Signing Officer

Name
Michael Mueller
Title
Board Chair
Phone
3056250311
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence Means
Formed
1960
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
8
Employees
25
Volunteers
8

Preparer

Firm
Plante & Moran Pllc
Address
250 S HIGH ST SUITE 100, COLUMBUS, OH 43215
Preparer
Amy Ciminello
Phone
6148493000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No changes in process since the prior year.

Raw XML AppendixShowing 400 of 452 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt055886
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt059761
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE FUND PROVIDES EDUCATION AND TRAINING TO APPRENTICES AND JOURNEYMEN AS PROVIDED BY THE COLLECTIVE BARGAINING AGREEMENT.
IRS990/AllOtherContributionsAmt04100
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0LISA BLAN-HOYE
IRS990/BooksInCareOfDetail/PhoneNum07547777730
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015800 PINES BOULEVARD SUITE 201
IRS990/BooksInCareOfDetail/USAddress/CityNm0PEMBROKE PINES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033027
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0740677
IRS990/CashNonInterestBearingGrp/EOYAmt01098711
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0296100
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08495
IRS990/CYOtherExpensesAmt0698418
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01640040
IRS990/CYRevenuesLessExpensesAmt0674350
IRS990/CYSalariesCompEmpBnftPaidAmt0571867
IRS990/CYTotalExpensesAmt01270285
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01944635
IRS990/DAFExcessBusinessHoldingsInd00
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt09398
IRS990/DepreciationDepletionGrp/TotalAmt09398
IRS990/Desc0THE FUND PROVIDES EDUCATION AND TRAINING TO APPRENTICES AND JOURNEYMEN IN THE PIPEFITTING INDUSTRY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DistributionToDonorInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt025
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0962346
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt035800
IRS990/FeesForServicesAccountingGrp/TotalAmt035800
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt022851
IRS990/FeesForServicesLegalGrp/TotalAmt022851
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt06214
IRS990/FeesForServicesOtherGrp/TotalAmt06214
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL MUELLER
IRS990/Form990PartVIISectionAGrp/PersonNm1JULIE DIETRICH
IRS990/Form990PartVIISectionAGrp/PersonNm2WILLIAM CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSE PONCE
IRS990/Form990PartVIISectionAGrp/PersonNm4LAWRENCE MEANS
IRS990/Form990PartVIISectionAGrp/PersonNm5KENNETH SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm6ROBERT HESELKRANTS
IRS990/Form990PartVIISectionAGrp/PersonNm7JAMES TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm8PHIL RODIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8130784
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE/BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE/BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01960
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0292000
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01944635
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0779
IRS990/InformationTechnologyGrp/TotalAmt0779
IRS990/InsuranceGrp/ManagementAndGeneralAmt0413
IRS990/InsuranceGrp/TotalAmt0413
IRS990/InvestmentIncomeGrp/ExclusionAmt08495
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08495
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01392643
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01033609
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01170218
IRS990/LandBldgEquipCostOrOtherBssAmt02562861
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE FUND PROVIDES EDUCATION AND TRAINING TO APPRENTICES AND JOURNEYMEN AS PROVIDED BY THE COLLECTIVE BARGAINING AGREEMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03502446
IRS990/NetAssetsOrFundBalancesEOYAmt04176796
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt04000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03504
IRS990/OccupancyGrp/TotalAmt03504
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt033588
IRS990/OfficeExpensesGrp/ProgramServicesAmt035452
IRS990/OfficeExpensesGrp/TotalAmt069040
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0170
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EMPLOYEE TRAINING
IRS990/OtherExpensesGrp/Desc1ADMIN TRAINING
IRS990/OtherExpensesGrp/ProgramServicesAmt0506017
IRS990/OtherExpensesGrp/ProgramServicesAmt139805
IRS990/OtherExpensesGrp/TotalAmt0506017
IRS990/OtherExpensesGrp/TotalAmt139805
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0125071
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0381072
IRS990/OtherSalariesAndWagesGrp/TotalAmt0506143
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt030916
IRS990/PayrollTaxesGrp/TotalAmt030916
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt034808
IRS990/PensionPlanContributionsGrp/TotalAmt034808
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0117880
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0137908
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03250
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026462
IRS990/PrincipalOfficerNm0LAWRENCE MEANS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611519
IRS990/ProgramServiceRevenueGrp/BusinessCd2611519
IRS990/ProgramServiceRevenueGrp/BusinessCd3611519
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1BOOK SALES
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION/CLASSROOM
IRS990/ProgramServiceRevenueGrp/Desc3GRADUATION CEREMONY RE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01576795
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt137849
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219014
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36382
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01576795
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt137849
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219014
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36382
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0303500
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018961
IRS990/PYOtherExpensesAmt0731085
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0875227
IRS990/PYRevenuesLessExpensesAmt0-130752
IRS990/PYSalariesCompEmpBnftPaidAmt0597355
IRS990/PYTotalExpensesAmt01328440
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01197688
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0674350
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01640040
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01662746
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01803258
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0163222
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0606816
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0770038
IRS990ScheduleD/EquipmentGrp/BookValueAmt0204634
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0472861
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0677495
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01270285
IRS990ScheduleD/LandGrp/BookValueAmt084995
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt084995
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0558871
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0196415
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0755286
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0158496
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0116551
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0275047
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01944635
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01170218
IRS990ScheduleD/TotalExpensesPerForm990Amt01270285
IRS990ScheduleD/TotalRevenuePerForm990Amt01944635
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01944635
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01270285
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL ADVERTISING FOR APPRENTICE APPLICATIONS INCLUDES THE STATEMENT THAT THE COMMITTEE DOES NOT DISCRIMINATE BASED ON RACE, SEX, RELIGION, ETC.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt14A: STUDENTS ARE INCLUDED REGARDLESS OF RACE OR OTHER ETHNICITIES, NO RECORDS SPECIFIC TO RACE, RELIGION, SEX ARE MAINTAINED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A REPRESENTATIVE OF THE GOVERNING BODY WILL REVIEW THE RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES ARE ASKED TO VERIFY ANNUALLY COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF A CONFLICT OF INTEREST IS DISCLOSED, THE INTERESTED PARTY IS ASKED TO LEAVE THE BOARD OF TRUSTEES' MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. IF THE BOARD OF TRUSTEES DETERMINES THAT THERE IS A CONFLICT OF INTEREST, THE CHAIR OF THE BOARD OF TRUSTEES SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PARTY OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. IF THE CHAIR IS THE PARTY WITH THE CONFLICT OF INTEREST THE CO-CHAIR SHALL APPOINT THE DISINTERESTED PARTY OR COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRAINING DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY AND RECOMMENDED BY A COMMITTEE OF THE BOARD OF TRUSTEES. THE COMMITTEE REVIEWS AND CONSIDERS SALARY DATA FOR COMPARABLE POSITIONS WITH OTHER ORGANIZATIONS WITH EXECUTIVES PERFORMING SIMILAR DUTIES. THE COMMITTEE THEN REVIEWS THE RANGE OF DUTIES FOR THE EXECUTIVE'S POSITION WITH THAT OF SIMILAR POSITIONS, ADJUSTING TO REFLECT EXPERIENCE, COMPLEXITY OF ISSUES AND UNIQUE FEATURES OF THE POSITION. THE COMMITTEE'S RECOMMENDATION IS MAINTAINED AS A PART THE RECORDS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OF THE ORGANIZATIONS GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST BY WRITING TO THE FUND OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGES IN PROCESS SINCE THE PRIOR YEAR.
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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PIPEFITTERS LOCAL UNION 725
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0590665289
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOCAL UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt013185 NW 45TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OPA LOCKA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd033054
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03558332
IRS990/TotalAssetsEOYAmt04236557
IRS990/TotalAssetsGrp/BOYAmt03558332
IRS990/TotalAssetsGrp/EOYAmt04236557
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0296100
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0307939
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0962346
IRS990/TotalFunctionalExpensesGrp/TotalAmt01270285
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt055886
IRS990/TotalLiabilitiesEOYAmt059761
IRS990/TotalLiabilitiesGrp/BOYAmt055886
IRS990/TotalLiabilitiesGrp/EOYAmt059761
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03502446
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04176796
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0962346
IRS990/TotalProgramServiceRevenueAmt01640040
IRS990/TotalReportableCompFromOrgAmt0130784
IRS990/TotalRevenueGrp/ExclusionAmt08495
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01640040
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01944635
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03558332
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04236557
IRS990/TotReportableCompRltdOrgAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.99$0.19$7.81$2.98$2.35$0.63
2023Detailed filing. Detailed filing data is available for this year.$7.38$0.24$7.14$2.69$2.02$0.67
2022Detailed filing. Detailed filing data is available for this year.$6.60$0.16$6.43$2.22$2.11$0.11
2021Detailed filing. Detailed filing data is available for this year.$6.54$0.16$6.38$2.25$1.99$0.26
2020Detailed filing. Detailed filing data is available for this year.$6.23$0.13$6.10$2.29$1.67$0.62
2019Detailed filing. Detailed filing data is available for this year.$5.57$0.12$5.45$2.34$1.76$0.59
2018Detailed filing. Detailed filing data is available for this year.$5.26$0.39$4.86$2.10$1.41$0.69
2017Detailed filing. Detailed filing data is available for this year.$4.24$0.06$4.18$1.94$1.27$0.67
2016Detailed filing. Detailed filing data is available for this year.$3.56$0.06$3.50$1.20$1.33$0.13
2015Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$1.81$1.29$0.52
2014Summary only. Only limited summary data is available for this year.$0.40$0.00$0.40$1.06$1.06$0.00
2013Summary only. Only limited summary data is available for this year.$0.40$0.00$0.40$0.93$0.95$0.02
2012Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$1.01$1.04$0.03
2011Summary only. Only limited summary data is available for this year.$0.33$0.03$0.31$0.98$1.02$0.04