Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
990 • Fiscal year 2023 • EIN 59-1028709
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
21st percentile
Higher top officer pay than 21% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Assets
Up$2,400,600
Up $258,353 (+12%) from 2022
Net Assets
Up$2,367,279
Up $241,747 (+11%) from 2022
Liabilities
Up$33,321
Up $16,606 (+99%) from 2022
Revenue
Up$683,194
Up $130,137 (+24%) from 2022
Expenses
Up$516,886
Up $210,256 (+69%) from 2022
Net Income
Down$166,308
Down $80,119 (-33%) from 2022
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 | |||
| Investments in Publicly Traded Securities | $1,137,736 | $1,498,720 | ▲ $360,984 |
| Savings and Temporary Cash Investments | $582,697 | $561,971 | ▼ $20,726 |
| Cash and Non-Interest-Bearing Accounts | $343,839 | $238,472 | ▼ $105,367 |
| Accounts Receivable | $55,221 | $64,986 | ▲ $9,765 |
| Land, Buildings, and Equipment, Net | $21,549 | $35,246 | ▲ $13,697 |
| Prepaid Expenses and Deferred Charges | $1,205 | $1,205 | → $0 |
| Total Assets | $2,142,247 | $2,400,600 | ▲ $258,353 |
| Liabilities | |||
| Other Liabilities | $9,493 | $22,595 | ▲ $13,102 |
| Accounts Payable and Accrued Expenses | $7,222 | $10,726 | ▲ $3,504 |
| Total Liabilities | $16,715 | $33,321 | ▲ $16,606 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,125,532 | $2,367,279 | ▲ $241,747 |
| Total Net Assets Fund Balance | $2,125,532 | $2,367,279 | ▲ $241,747 |
| Total Liabilities and Net Assets / Fund Balance | $2,142,247 | $2,400,600 | ▲ $258,353 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,975 | $194,103 | $198,078 |
| Buildings | $4,120 | $60,668 | $64,788 |
| Other Land Buildings | $27,151 | $21,020 | $48,171 |
| Name | Title |
|---|---|
| Andy Frattin | Management Trustee/chair |
| Billy Brannack | Labor Trustee |
| Brett Mirsky | Labor Trustee/fin. Sec. |
| Mitch Cox | Management Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $272,463 |
| Salaries, Compensation, and Employee Benefits | $244,423 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $184,776 |
| Travel | - | - | - | $37,065 |
| Fees for Services Accounting | - | - | - | $36,743 |
| Pension Plan Contributions | - | - | - | $24,283 |
| Other Employee Benefits | - | - | - | $22,534 |
| Occupancy | - | - | - | $22,115 |
| Office Expenses | - | - | - | $19,162 |
| Depreciation Depletion | - | - | - | $15,371 |
| Fees for Services Other | - | - | - | $14,425 |
| Payroll Taxes | - | - | - | $12,830 |
| Other Expenses | - | - | - | $8,182 |
| Insurance | - | - | - | $5,722 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $4,936 |
| Conferences and Meetings | - | - | - | $3,525 |
| Advertising | - | - | - | $960 |
| Total Functional Expenses | $0 | $0 | $0 | $516,886 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $516,886 |
| Expenses per Audited Statements | $511,950 |
| Total Expenses per Audited Statements | $511,950 |
| Expenses Not Reported on Financial Statements | $4,936 |
| 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 | $74,327 |
| Liability | Amount |
|---|---|
| Due to Related Party | $22,595 |
“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 enforces the conflict of interest policy at each board meeting where votes are taken. Board members know each other's 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 organization's governing body is responsible for the oversight of the audit as well as the selection of the independent accountant.”
“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 | 7222 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10726 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 55221 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 64986 |
| 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 | 960 |
| IRS990/AllOtherContributionsAmt | 0 | 47105 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 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/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 343839 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 238472 |
| 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 | 3525 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 47105 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 36537 |
| IRS990/CYOtherExpensesAmt | 0 | 272463 |
| IRS990/CYOtherRevenueAmt | 0 | 3782 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 595770 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 166308 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 244423 |
| IRS990/CYTotalExpensesAmt | 0 | 516886 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 683194 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 15371 |
| 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/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 36743 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 14425 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 4936 |
| 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/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANDY FRATTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MITCH COX |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BRETT MIRSKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BILLY BRANNACK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MANAGEMENT TRUSTEE/CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MANAGEMENT TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | LABOR TRUSTEE/FIN. SEC. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | LABOR TRUSTEE |
| 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/GainOrLossGrp/SecuritiesAmt | 0 | -22147 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1354378 |
| IRS990/GrossReceiptsAmt | 0 | 2059719 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5722 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 58684 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 58684 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1137736 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1498720 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 275791 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 21549 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 35246 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 311037 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1376525 |
| 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 | 2125532 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2367279 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -22147 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -22147 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 75439 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2125532 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2367279 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 22115 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19162 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 22534 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT RENTAL |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 104257 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8182 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 9493 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 22595 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC. INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3782 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3782 |
| IRS990/OtherRevenueTotalAmt | 0 | 3782 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 184776 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 12830 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 24283 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1205 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1205 |
| 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 RELATED FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 584562 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 11208 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 584562 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 11208 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 31000 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -29558 |
| IRS990/PYOtherExpensesAmt | 0 | 158042 |
| IRS990/PYOtherRevenueAmt | 0 | 3701 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 547914 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 246427 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 148588 |
| IRS990/PYTotalExpensesAmt | 0 | 306630 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 553057 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 166308 |
| 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 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 582697 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 561971 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 4120 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 60668 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 64788 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3975 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 194103 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 198078 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 4936 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 511950 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 4936 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 4936 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 75439 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 27151 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 21020 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 48171 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 22595 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED PARTY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 75439 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 4936 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 678258 |
| 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 | 35246 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 516886 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 22595 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 683194 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 753697 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 511950 |
| 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 | 74327 |
| 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 ENFORCES THE CONFLICT OF INTEREST POLICY AT EACH BOARD MEETING WHERE VOTES ARE TAKEN. BOARD MEMBERS KNOW EACH OTHER'S 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 ORGANIZATION'S GOVERNING BODY IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. |
| 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: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | PLUMBERS & FITTERS LOCAL UNION 295 PENSION PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | PLUMBERS & FITTERS LOCAL UNION 295 WELFARE PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 596486522 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 596134281 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 401(K) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(9) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | RETIREMENT BENEFITS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | WELFARE BENEFITS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 8657 BAYPINE ROAD BLDG 5 STE 200 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 8657 BAYPINE ROAD BLDG 5 STE 200 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | JACKSONVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | JACKSONVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 322568634 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 322568634 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2142247 |
| IRS990/TotalAssetsEOYAmt | 0 | 2400600 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2142247 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2400600 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 47105 |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 516886 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 16715 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 33321 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 16715 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 33321 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2125532 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2367279 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 595770 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 36537 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 599552 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 683194 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2142247 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2400600 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 37065 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 743 N BEACH STREET |
| IRS990/USAddress/CityNm | 0 | DAYTONA BEACH |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 32114 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRETT MIRSKY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | FINANCIAL SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3862527171 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JOINT APPRENTICE & JOURNEYMAN |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | EDUCATION FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JOIN |
| ReturnHeader/Filer/EIN | 0 | 591028709 |
| ReturnHeader/Filer/PhoneNum | 0 | 3862527171 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 743 N BEACH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DAYTONA BEACH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 32114 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611436956 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NOVAK FRANCELLA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 40 MONUMENT RD 5TH FLR |
| 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 | 2024-11-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LOUIS VERZELLA CPA |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.