Civic Intelligence

Plumbers & Pipefitters Local 123

EIN 59-2314899 • 501(c)5 • Jacksonville, FL

Profile

APPRENTICE TRAINING

8657 Baypine Road Buidling 5 200Jacksonville, FL 32256-8364

n/A

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.00x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

1.5%

Higher net margin than 33% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$156,759

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

8th percentile

-12%

Faster asset growth than 8% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

17%

Faster revenue growth than 77% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$707,141

Down $95,385 (-12%) from 2023

Liabilities

Down

$4,742

Down $101,011 (-96%) from 2023

Net Assets

Up

$702,399

Up $5,626 (+0.8%) from 2023

Revenue

Up

$1,027,303

Up $147,071 (+17%) from 2023

Expenses

Up

$1,012,360

Up $163,781 (+19%) from 2023

Net Income

Down

$14,943

Down $16,710 (-53%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $357,489Liabilities 2011: $64,607Net Assets 2011: $292,8822011Assets 2012: $364,007Liabilities 2012: $62,588Net Assets 2012: $301,4192012Assets 2013: $320,829Liabilities 2013: $39,265Net Assets 2013: $281,5642013Assets 2014: $389,970Liabilities 2014: $44,187Net Assets 2014: $345,7832014Assets 2015: $362,375Liabilities 2015: $42,272Net Assets 2015: $320,1032015Assets 2016: $397,177Liabilities 2016: $41,033Net Assets 2016: $356,1442016Assets 2017: $446,195Liabilities 2017: $71,802Net Assets 2017: $374,3932017Assets 2018: $539,130Liabilities 2018: $40,150Net Assets 2018: $498,9802018Assets 2019: $658,635Liabilities 2019: $51,194Net Assets 2019: $607,4412019Assets 2020: $725,524Liabilities 2020: $83,427Net Assets 2020: $642,0972020Assets 2021: $750,056Liabilities 2021: $39,228Net Assets 2021: $710,8282021Assets 2022: $744,323Liabilities 2022: $49,749Net Assets 2022: $694,5742022Assets 2023: $802,526Liabilities 2023: $105,753Net Assets 2023: $696,7732023Assets 2024: $707,141Liabilities 2024: $4,742Net Assets 2024: $702,3992024

Highlighted filing

2024

Assets$707,141
Liabilities$4,742
Net Assets$702,399

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $876,450Expenses 2011: $792,356Net Income 2011: $84,0942011Revenue 2012: $658,140Expenses 2012: $649,603Net Income 2012: $8,5372012Expenses 2013: $671,7472013Revenue 2014: $710,413Expenses 2014: $646,194Net Income 2014: $64,2192014Revenue 2015: $642,763Expenses 2015: $668,443Net Income 2015: -$25,6802015Revenue 2016: $699,435Expenses 2016: $663,394Net Income 2016: $36,0412016Revenue 2017: $710,432Expenses 2017: $692,183Net Income 2017: $18,2492017Revenue 2018: $933,536Expenses 2018: $808,949Net Income 2018: $124,5872018Revenue 2019: $811,736Expenses 2019: $703,275Net Income 2019: $108,4612019Revenue 2020: $708,698Expenses 2020: $674,042Net Income 2020: $34,6562020Revenue 2021: $771,630Expenses 2021: $702,899Net Income 2021: $68,7312021Revenue 2022: $729,496Expenses 2022: $745,750Net Income 2022: -$16,2542022Revenue 2023: $880,232Expenses 2023: $848,579Net Income 2023: $31,6532023Revenue 2024: $1,027,303Expenses 2024: $1,012,360Net Income 2024: $14,9432024

Highlighted filing

2024

Revenue$1,027,303
Expenses$1,012,360
Net Income$14,943

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.70$1.03$1.01$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.11$0.70$0.88$0.85$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.05$0.69$0.73$0.75$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.75$0.04$0.71$0.77$0.70$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.08$0.64$0.71$0.67$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.05$0.61$0.81$0.70$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.04$0.50$0.93$0.81$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.45$0.07$0.37$0.71$0.69$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.04$0.36$0.70$0.66$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.04$0.32$0.64$0.67$0.03
2014Summary only. Only limited summary data is available for this year.$0.39$0.04$0.35$0.71$0.65$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.04$0.28$0.67
2012Summary only. Only limited summary data is available for this year.$0.36$0.06$0.30$0.66$0.65$0.01
2011Summary only. Only limited summary data is available for this year.$0.36$0.06$0.29$0.88$0.79$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,027,303
Mission and Program Overview

Mission

To provide training assistance for the apprentices

APPRENTICE TRAINING

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$696,773$702,399▲ $5,626
Cash and Non-Interest-Bearing Accounts$178,989$328,648▲ $149,659
Savings and Temporary Cash Investments$498,825$273,456▼ $225,369
Land, Buildings, and Equipment, Net$13,716$105,037▲ $91,321
Accounts Receivable$95,998$0▼ $95,998
Prepaid Expenses and Deferred Charges$14,998$0▼ $14,998
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$802,526$707,141▼ $95,385
Liabilities
Accounts Payable and Accrued Expenses$101,679--
Other Liabilities$4,074$4,742▲ $668
Total Liabilities$105,753$4,742▼ $101,011
Net Assets / Fund Balance
Total Net Assets Fund Balance$696,773$702,399▲ $5,626
Total Liabilities and Net Assets / Fund Balance$802,526$707,141▼ $95,385

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$105,037$300,406$405,443
Leasehold Improvements$0$42,046$42,046
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lee MiddletonTraining CoordinatorFT$100,945$55,814$156,759
Mark ViggianoTrustee / Asst Training CoordinatorFT$9,989-$9,989

Board Members and Trustees

NameTitle
Craig CalleyTrustee
David BusheaTrustee
Jeromy HarrisTrustee
KARLA O'BERRY BOATRIGHTTrustee
Paul MorseTrustee
Richard CrankerTrustee
Salvador CorralTrustee
Clifford MayTrustee - Past
Eric AckermanTrustee - Past
Revenue and Support

Revenue Composition

Contributions and Grants
$166,774
Program Service Revenue
$848,683
Investment Income
$10,930
Other Revenue
$916
Change in Net Assets
$14,943

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,027,303
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,027,303
Total Revenue per Form 990
$1,027,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$568,401
Other Expenses$443,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$258,658
Current Officers, Directors, Trustees, and Key Employees---$223,950
Occupancy---$98,782
Conferences and Meetings---$49,611
Office Expenses---$34,210
Pension Plan Contributions---$33,561
Payroll Taxes---$32,863
Other Employee Benefits---$19,369
Insurance---$16,474
Depreciation Depletion---$15,268
Fees for Services Management---$12,000
Fees for Services Accounting---$10,272
Other Expenses---$4,108
Fees for Services Legal---$200
Total Functional Expenses$0$0$0$1,012,360

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,012,360
Total Expenses per Audited Statements$1,012,360
Total Expenses per Form 990$1,012,360
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings Unremitted$4,742
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The fund does not have a segregated committee which acts on behalf of the governing body.

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

The form is provided to the entire board of trustees prior to filing. After the board's review, the form is approved and filed.

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

The fund is required by the employee retirement income security act to disclose any conflicts of interest. The trustees monitor and enforce the fund's compliance with erisa with assistance from the fund's professionals.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request at the fund office.

Form 990, Part VII, Section A, Columns D and F and Line 5

The training coordinator's salary and fringe benefits are initially paid by the plumbers & pipefitters local 123 under a common paymaster agreement and are reimbursed by the apprenticeship fund on a periodic basis. The training coordinator's form w-2 is issued by the plumbers & pipefitters local 123.

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 123
EIN
59-2314899
Phone
9045380100
Address
8657 BAYPINE ROAD BUIDLING 5 200, JACKSONVILLE, FL 32256-8364

Signing Officer

Name
KARLA O'BERRY-BOATRIGHT
Title
Trustee
Phone
8136360123
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
KARLA O'BERRY-BOATRIGHT
Formed
1966
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
8
Employees
24
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
4 WESTBROOK CORPORATE CTR STE 700, WESTCHESTER, IL 60154
Preparer
Edison S Uschold
Phone
3123680500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 8 AND PART XII, LINE 1:

The fund changed its basis of accounting from the accrual basis of accounting to the modified cash basis of accounting.

Financial Statement Notes

PART X, LINE 2:

The fund is required to evaluate its tax positions and disclose the amount of a tax liability if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 456 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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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019369
IRS990/OtherExpensesGrp/Desc0TRAINING EXPENSES
IRS990/OtherExpensesGrp/Desc1ANCILLARY CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc2BANQUET AND AWARDS
IRS990/OtherExpensesGrp/TotalAmt0197412
IRS990/OtherExpensesGrp/TotalAmt15622
IRS990/OtherExpensesGrp/TotalAmt24108
IRS990/OtherLiabilitiesGrp/BOYAmt04074
IRS990/OtherLiabilitiesGrp/EOYAmt04742
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0916
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0916
IRS990/OtherRevenueTotalAmt0916
IRS990/OtherSalariesAndWagesGrp/TotalAmt0258658
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt032863
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt033561
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014998
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KARLA O'BERRY-BOATRIGHT
IRS990/PriorPeriodAdjustmentsAmt0-9317
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TEXTBOOK, SUPPLIES AND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0843010
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15673
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0843010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15673
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0143625
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09811
IRS990/PYOtherExpensesAmt0430995
IRS990/PYOtherRevenueAmt03305
IRS990/PYProgramServiceRevenueAmt0723491
IRS990/PYRevenuesLessExpensesAmt031653
IRS990/PYSalariesCompEmpBnftPaidAmt0417584
IRS990/PYTotalExpensesAmt0848579
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0880232
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt014943
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt097782
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0696773
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0702399
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0498825
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0273456
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0105037
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0300406
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0405443
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01012360
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt042046
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt042046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS UNREMITTED
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01027303
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0105037
IRS990ScheduleD/TotalExpensesPerForm990Amt01012360
IRS990ScheduleD/TotalLiabilityAmt04742
IRS990ScheduleD/TotalRevenuePerForm990Amt01027303
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01027303
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01012360
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0100945
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt042901
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt012913
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LEE MIDDLETON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0156759
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND DOES NOT HAVE A SEGREGATED COMMITTEE WHICH ACTS ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES PRIOR TO FILING. AFTER THE BOARD'S REVIEW, THE FORM IS APPROVED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND IS REQUIRED BY THE EMPLOYEE RETIREMENT INCOME SECURITY ACT TO DISCLOSE ANY CONFLICTS OF INTEREST. THE TRUSTEES MONITOR AND ENFORCE THE FUND'S COMPLIANCE WITH ERISA WITH ASSISTANCE FROM THE FUND'S PROFESSIONALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE FUND OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TRAINING COORDINATOR'S SALARY AND FRINGE BENEFITS ARE INITIALLY PAID BY THE PLUMBERS & PIPEFITTERS LOCAL 123 UNDER A COMMON PAYMASTER AGREEMENT AND ARE REIMBURSED BY THE APPRENTICESHIP FUND ON A PERIODIC BASIS. THE TRAINING COORDINATOR'S FORM W-2 IS ISSUED BY THE PLUMBERS & PIPEFITTERS LOCAL 123.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FUND CHANGED ITS BASIS OF ACCOUNTING FROM THE ACCRUAL BASIS OF ACCOUNTING TO THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII, SECTION A, COLUMNS D AND F AND LINE 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 8 AND PART XII, LINE 1:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS LOCAL 123 WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS & PIPEFITTERS LOCAL 123 PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0596134275
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1596164124
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE HEALTH INSURANCE BENEFITS TO ELIGIBLE PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt08657 BAYPINE ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt18657 BAYPINE ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0JACKSONVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1JACKSONVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd032256
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd132256
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/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0802526
IRS990/TotalAssetsEOYAmt0707141
IRS990/TotalAssetsGrp/BOYAmt0802526
IRS990/TotalAssetsGrp/EOYAmt0707141
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0166774
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/TotalAmt01012360
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0105753
IRS990/TotalLiabilitiesEOYAmt04742

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