Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
990 • Fiscal year 2018 • EIN 59-1028709
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
31st percentile
Higher top officer pay than 31% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Assets
Up$830,457
Up $99,303 (+14%) from 2017
Net Assets
Up$829,617
Up $104,696 (+14%) from 2017
Liabilities
Down$840
Down $5,393 (-87%) from 2017
Revenue
Down$300,619
Down $270,623 (-47%) from 2017
Expenses
Up$195,923
Up $9,179 (+4.9%) from 2017
Net Income
Down$104,696
Down $279,802 (-73%) from 2017
The joint apprentice and journeyman education fund was created and is operated to educate and train apprentices and journeymen in plumbing, pipefitting and other specialty work related to the occupation of plumbing and pipefitting
The joint apprentice and journeyman education fund was created and is operated to educate and train apprentices and journeymen in plumbing, pipefitting and other specialty work related to the occupation of plumbing and pipefitting.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $577,160 | $675,586 | ▲ $98,426 |
| Cash and Non-Interest-Bearing Accounts | $46,544 | $66,347 | ▲ $19,803 |
| Land, Buildings, and Equipment, Net | $78,661 | $65,236 | ▼ $13,425 |
| Accounts Receivable | $26,265 | $21,713 | ▼ $4,552 |
| Prepaid Expenses and Deferred Charges | $2,524 | $1,575 | ▼ $949 |
| Total Assets | $731,154 | $830,457 | ▲ $99,303 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $6,233 | $840 | ▼ $5,393 |
| Total Liabilities | $6,233 | $840 | ▼ $5,393 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $724,921 | $829,617 | ▲ $104,696 |
| Total Net Assets Fund Balance | $724,921 | $829,617 | ▲ $104,696 |
| Total Liabilities and Net Assets / Fund Balance | $731,154 | $830,457 | ▲ $99,303 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $49,004 | $146,437 | $195,441 |
| Buildings | $5,912 | $52,828 | $58,740 |
| Other Land Buildings | $10,320 | $8,783 | $19,103 |
| Name | Title |
|---|---|
| Andy Frattin | Management Trustee/chairman |
| Larry Knapp | Labor Trustee |
| Brett Mirsky | Labor Trustee/financial Secretary |
| Oliver Winn | Labor Trustee/recording Secretary |
| Mitch Cox | Management Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $137,235 |
| Salaries, Compensation, and Employee Benefits | $58,688 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $45,271 |
| Fees for Services Accounting | - | - | - | $27,207 |
| Travel | - | - | - | $22,602 |
| Office Expenses | - | - | - | $13,522 |
| Depreciation Depletion | - | - | - | $13,425 |
| Payroll Taxes | - | - | - | $13,417 |
| Fees for Services Other | - | - | - | $12,875 |
| Occupancy | - | - | - | $8,162 |
| Insurance | - | - | - | $4,993 |
| Other Expenses | - | - | - | $4,332 |
| Conferences and Meetings | - | - | - | $2,005 |
| Advertising | - | - | - | $550 |
| Total Functional Expenses | $0 | $0 | $0 | $195,923 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $195,923 |
| Total Expenses per Audited Statements | $195,923 |
| Total Expenses per Form 990 | $195,923 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Jennifer Mirsky | Wife of Brett Mirsky - Labor Trustee | Employee Compensation | No | $28,161 |
“The independent certified public accountant prepares the form 990. The independent certified public accountant presents the form 990 to the board for their review, approval and the financial secretary's signature prior to filing.”
“Each board member knows the affiliations and family members of each of the other board members and enforce the conflict of interest policy at each board meeting where votes are taken. Board members know each others businesses. Board members do not permit contracts or other business between organizations and each other, each other's families or each other's family's businesses.”
“Documents available to public upon request.”
“The process has not changed.”
“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position that, more likely than not, would not be sustained upon examination by the u.s. Federal, state, or local taxing authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for tax periods in progress. Typically, tax years will remain open for three years; however, this may differ depending upon the circumstances of the fund.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 6233 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 840 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 26265 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 21713 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE JOINT APPRENTICE AND JOURNEYMAN EDUCATION FUND WAS CREATED AND IS OPERATED TO EDUCATE AND TRAIN APPRENTICES AND JOURNEYMEN IN PLUMBING, PIPEFITTING AND OTHER SPECIALTY WORK RELATED TO THE OCCUPATION OF PLUMBING AND PIPEFITTING. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 550 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BRETT MIRSKY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3862527171 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 743 N BEACH STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DAYTONA BEACH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32114 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 46544 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 66347 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2005 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 394 |
| IRS990/CYOtherExpensesAmt | 0 | 137235 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 300225 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 104696 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 58688 |
| IRS990/CYTotalExpensesAmt | 0 | 195923 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 300619 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13425 |
| IRS990/Desc | 0 | PROVIDING EDUCATION SERVICES TO APPRENTICES AND JOURNEYMEN IN PLUMBING, PIPEFITTING, WELDING AND AIR CONDITIONING TRADE SERVICES APPLICABLE TO THE UNION PLUMBING AND PIPEFITTING INDUSTRY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 27207 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 12875 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/PersonNm | 0 | ANDY FRATTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MITCH COX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | OLIVER WINN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LARRY KNAPP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRETT MIRSKY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 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/TitleTxt | 0 | MANAGEMENT TRUSTEE/CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MANAGEMENT TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | LABOR TRUSTEE/RECORDING SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | LABOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | LABOR TRUSTEE/FINANCIAL SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1957 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 300619 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4993 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 394 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 394 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 208048 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 78661 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 65236 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 273284 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE JOINT APPRENTICE AND JOURNEYMAN EDUCATION FUND WAS CREATED AND IS OPERATED TO EDUCATE AND TRAIN APPRENTICES AND JOURNEYMEN IN PLUMBING, PIPEFITTING AND OTHER SPECIALTY WORK RELATED TO THE OCCUPATION OF PLUMBING AND PIPEFITTING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 724921 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 829617 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 8162 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13522 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT RENTAL |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 27562 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4332 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 45271 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13417 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2524 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1575 |
| IRS990/PrincipalOfficerNm | 0 | BRETT MIRSKY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TUITION CHARGES AND RE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 296438 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3787 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 296438 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3787 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 538785 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 32457 |
| IRS990/PYOtherExpensesAmt | 0 | 153379 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 384498 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 33365 |
| IRS990/PYTotalExpensesAmt | 0 | 186744 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 571242 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 104696 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 577160 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 675586 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5912 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 52828 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 58740 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 49004 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 146437 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 195441 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 195923 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 10320 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 8783 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 19103 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 300619 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE FUND. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 65236 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 195923 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 300619 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 300619 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 195923 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 0 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | PUBLISHED BY DAYTONA STATE COLLEGE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | NOT APPLICABLE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 4 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | JENNIFER MIRSKY |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | WIFE OF BRETT MIRSKY - LABOR TRUSTEE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 28161 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | EMPLOYEE COMPENSATION |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT PREPARES THE FORM 990. THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT PRESENTS THE FORM 990 TO THE BOARD FOR THEIR REVIEW, APPROVAL AND THE FINANCIAL SECRETARY'S SIGNATURE PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH BOARD MEMBER KNOWS THE AFFILIATIONS AND FAMILY MEMBERS OF EACH OF THE OTHER BOARD MEMBERS AND ENFORCE THE CONFLICT OF INTEREST POLICY AT EACH BOARD MEETING WHERE VOTES ARE TAKEN. BOARD MEMBERS KNOW EACH OTHERS BUSINESSES. BOARD MEMBERS DO NOT PERMIT CONTRACTS OR OTHER BUSINESS BETWEEN ORGANIZATIONS AND EACH OTHER, EACH OTHER'S FAMILIES OR EACH OTHER'S FAMILY'S BUSINESSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DOCUMENTS AVAILABLE TO PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PROCESS HAS NOT CHANGED. |
| 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 2C: |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | DAYTONA BEACH |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | ONE PRESIDENTIAL BLVD SUITE 330 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BALA CYNWYD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 19004 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6106689400 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-11-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LOUIS VERZELLA CPA |
| ReturnHeader/ReturnTs | 0 | 2019-11-07T10:17:38-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.