Civic Intelligence

Plumbers and Pipefitters Local 502

EIN 61-0666924 • 501(c)3 • Louisville, KY

Profile

Operation of apprenticeship and journeyman training school

4340 Crittenden DriveLouisville, KY 40209

n/A

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

11th percentile

0.00x

Higher debt load relative to revenue than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

65th percentile

$169,314

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

77th percentile

17%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-8.2%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets10th percentile

Assets

Up

$9,677,949

Up $1,402,460 (+17%) from 2024

Liabilities

Up

$2,827

Up $832 (+42%) from 2024

Net Assets

Up

$9,675,122

Up $1,401,628 (+17%) from 2024

Operations
Liabilities / Revenue11th percentileNet Margin68th percentile

Revenue

Down

$6,469,180

Down $575,750 (-8.2%) from 2024

Expenses

Up

$5,533,337

Up $426,160 (+8.3%) from 2024

Net Income

Down

$935,843

Down $1,001,910 (-52%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

$10M$5.0M$0Assets 2011: $4,345,599Liabilities 2011: $797,612Net Assets 2011: $3,547,9872011Assets 2012: $4,278,526Liabilities 2012: $586,037Net Assets 2012: $3,692,4892012Assets 2013: $4,332,830Liabilities 2013: $366,050Net Assets 2013: $3,966,7802013Assets 2014: $4,255,163Liabilities 2014: $563Net Assets 2014: $4,254,6002014Assets 2015: $4,650,082Liabilities 2015: $2,045Net Assets 2015: $4,648,0372015Assets 2016: $4,978,127Liabilities 2016: $662Net Assets 2016: $4,977,4652016Assets 2017: $5,329,347Liabilities 2017: $796Net Assets 2017: $5,328,5512017Assets 2018: $5,174,409Liabilities 2018: $2,342Net Assets 2018: $5,172,0672018Assets 2019: $5,219,772Liabilities 2019: $1,655Net Assets 2019: $5,218,1172019Assets 2020: $5,477,102Liabilities 2020: $1,939Net Assets 2020: $5,475,1632020Assets 2021: $5,746,057Liabilities 2021: $1,961Net Assets 2021: $5,744,0962021Assets 2022: $5,705,229Liabilities 2022: $1,728Net Assets 2022: $5,703,5012022Assets 2023: $6,234,833Liabilities 2023: $1,455Net Assets 2023: $6,233,3782023Assets 2024: $8,275,489Liabilities 2024: $1,995Net Assets 2024: $8,273,4942024Assets 2025: $9,677,949Liabilities 2025: $2,827Net Assets 2025: $9,675,1222025

Highlighted filing

2025

Assets$9,677,949
Liabilities$2,827
Net Assets$9,675,122
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,464,098Expenses 2011: $1,455,510Net Income 2011: $8,5882011Revenue 2012: $1,396,075Expenses 2012: $1,228,403Net Income 2012: $167,6722012Revenue 2013: $1,574,517Expenses 2013: $1,335,649Net Income 2013: $238,8682013Revenue 2014: $1,667,826Expenses 2014: $1,400,390Net Income 2014: $267,4362014Revenue 2015: $2,014,565Expenses 2015: $1,552,890Net Income 2015: $461,6752015Revenue 2016: $2,072,999Expenses 2016: $1,765,164Net Income 2016: $307,8352016Revenue 2017: $2,331,617Expenses 2017: $1,962,174Net Income 2017: $369,4432017Revenue 2018: $2,397,028Expenses 2018: $2,559,175Net Income 2018: -$162,1472018Revenue 2019: $2,774,397Expenses 2019: $2,764,616Net Income 2019: $9,7812019Revenue 2020: $2,861,066Expenses 2020: $2,644,193Net Income 2020: $216,8732020Revenue 2021: $2,438,096Expenses 2021: $2,280,833Net Income 2021: $157,2632021Revenue 2022: $3,316,454Expenses 2022: $3,263,316Net Income 2022: $53,1382022Revenue 2023: $4,941,902Expenses 2023: $4,467,052Net Income 2023: $474,8502023Revenue 2024: $7,044,930Expenses 2024: $5,107,177Net Income 2024: $1,937,7532024Revenue 2025: $6,469,180Expenses 2025: $5,533,337Net Income 2025: $935,8432025

Highlighted filing

2025

Revenue$6,469,180
Expenses$5,533,337
Net Income$935,843
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,677,949
Liabilities
$2,827
Net assets
$9,675,122
Revenue
$6,469,180
Expenses
$5,533,337
Net income
$935,843
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.68$0.00$9.68$6.47$5.53$0.94
2024Detailed filing. Detailed filing data is available for this year.$8.28$0.00$8.27$7.04$5.11$1.94
2023Detailed filing. Detailed filing data is available for this year.$6.23$0.00$6.23$4.94$4.47$0.47
2022Detailed filing. Detailed filing data is available for this year.$5.71$0.00$5.70$3.32$3.26$0.05
2021Detailed filing. Detailed filing data is available for this year.$5.75$0.00$5.74$2.44$2.28$0.16
2020Detailed filing. Detailed filing data is available for this year.$5.48$0.00$5.48$2.86$2.64$0.22
2019Summary only. Only limited summary data is available for this year.$5.22$0.00$5.22$2.77$2.76$0.01
2018Summary only. Only limited summary data is available for this year.$5.17$0.00$5.17$2.40$2.56$0.16
2017Summary only. Only limited summary data is available for this year.$5.33$0.00$5.33$2.33$1.96$0.37
2016Summary only. Only limited summary data is available for this year.$4.98$0.00$4.98$2.07$1.77$0.31
2015Summary only. Only limited summary data is available for this year.$4.65$0.00$4.65$2.01$1.55$0.46
2014Summary only. Only limited summary data is available for this year.$4.26$0.00$4.25$1.67$1.40$0.27
2013Summary only. Only limited summary data is available for this year.$4.33$0.37$3.97$1.57$1.34$0.24
2012Summary only. Only limited summary data is available for this year.$4.28$0.59$3.69$1.40$1.23$0.17
2011Summary only. Only limited summary data is available for this year.$4.35$0.80$3.55$1.46$1.46$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Jan 15, 2025
Return Version
2024v5.0
Gross Receipts
$6,469,180
Mission and Program Overview

Mission

Operation of apprenticeship and journeyman training school

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,927,580$4,977,233▲ $1,049,653
Land, Buildings, and Equipment, Net$2,449,569$2,423,915▼ $25,654
Savings and Temporary Cash Investments$1,857,942$2,229,962▲ $372,020
Inventories for Sale or Use$19,133$43,545▲ $24,412
Prepaid Expenses and Deferred Charges$20,057$2,013▼ $18,044
Cash and Non-Interest-Bearing Accounts$327$400▲ $73
Total Assets$8,275,489$9,677,949▲ $1,402,460
Other Assets Total$881$881→ $0
Liabilities
Other Liabilities$1,995$2,827▲ $832
Total Liabilities$1,995$2,827▲ $832
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,966,913$9,336,175▲ $1,369,262
Net Assets With Donor Restrictions$306,581$338,947▲ $32,366
Total Net Assets Fund Balance$8,273,494$9,675,122▲ $1,401,628
Total Liabilities and Net Assets / Fund Balance$8,275,489$9,677,949▲ $1,402,460

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,658,795$2,163,955$3,822,750
Equipment$657,185$1,692,716$2,349,901
Land$107,935-$107,935
Other Securities$4,977,233--
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeremy KillebrewTraining COOFT$169,314$169,314
Jeremy KillebrewTraining Coordinator-$169,314$169,314
James M BurkeTraining COOFT$159,620$159,620
James M BurkeTraining Coordinator-$159,620$159,620
Nicholas BrownTraining COOFT$155,991$155,991
Nicholas BrownTraining Coordinator-$155,991$155,991
Shawn DrakeTrusteeFT$22,206$22,206

Board Members and Trustees

NameTitle
Anthony S LewisChairman
Rex MatheneyAlt Trustee
Steve MilbyAlt Trustee-
Kent JesseTrustee
Ryan KleberTrustee
Barbara ClineTrustee - Wa
Brian KruerTrustee-glob
Jacob YoungSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$300,213
Program Service Revenue
$5,931,084
Investment Income
$217,720
Other Revenue
$20,163
All Other Contributions
$148,713
Change in Net Assets
$935,843

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$72,000Cost
Total Noncash Contributions1$72,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,469,180
Revenue Not Reported on Form 990
$465,785
Total Revenue per Audited Statements
$6,934,965
Total Revenue per Form 990
$6,469,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,220,387
Salaries, Compensation, and Employee Benefits$2,311,950
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,642,038$123,594-$1,765,632
All Other Expenses$274,763$45,688-$320,451
Pension Plan Contributions$276,569--$276,569
Depreciation Depletion$216,065$16,263-$232,328
Occupancy$178,311$13,421-$191,732
Payroll Taxes$137,852$10,376-$148,228
Other Employee Benefits$121,521--$121,521
Other Expenses$118,756--$118,756
Travel$86,672--$86,672
Insurance$54,201--$54,201
Office Expenses$39,113$2,944-$42,057
Information Technology$29,514$2,222-$31,736
Fees for Services Accounting-$30,300-$30,300
Fees for Services Other$25,912$1,950-$27,862
Fees for Service Investment Mgmnt Fees-$19,969-$19,969
Advertising$14,650--$14,650
Conferences and Meetings$12,895--$12,895
Fees for Services Legal-$1,291-$1,291
Grants to Domestic Orgs$1,000--$1,000
Total Functional Expenses$5,265,319$268,018$0$5,533,337

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,533,337
Total Expenses per Audited Statements$5,533,337
Total Expenses per Form 990$5,533,337
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,827
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

“Before sumbission to the irs, the preparer provides each member of the board of directors a final draft of the return, reviews the organizations activities and informs them of tax laws pertaining to the school. The process ensures that the school meets all necessary requirements.”

Form 990, Page 6, Part VI, Line 12C

“Directors,officers, and all employees who influence the actions of the school are covered under this policy. Conflict of interest may be defined as an interest, direct or indirect with any persons or firms involved with the school. Transactions with parties with whom conflicting interest exists may be undertaken only if the conflict is disclosed, the person with the conflict of interest is excluded from the discussion, and approved of such transaction, a competetive bid or comparable valuation exists and the board or a duly constituted committee thereof has determined that the transaction is in the best interest of the organization.”

Form 990, Page 6, Part VI, Line 19

“Upon appointment, the governing documents, conflict of interest policy and the financial statement can be reviewed on site or by a request in writing the information will be distributed accordingly.”

Filing and Contact Details

Filer

Filer Name
Plumbers and Pipefitters Local 502
EIN
61-0666924
Phone
5027783380
Address
4340 CRITTENDEN DRIVE, LOUISVILLE, KY 40209
Doing Business As
Joint Education and Training Fund

Signing Officer

Name
Anthony S Lewis
Title
Chairman
Phone
5027783380
Signed
2025-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony S Lewis
Formed
2004
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
5
Employees
103
Volunteers
75

Preparer

Firm
William S Wetterer & Co Psc
Address
9700 ORMSBY STATION RD, LOUISVILLE, KY 40223
Preparer
E Daniel Clift CPA
Phone
5024915550
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“On august 1, 2009, the fund adopted the recognition requirements for uncertain income tax positions as required by accounting principles generally accepted in the united states of america, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax position taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The fund has analyzed tax positions taken for filing with the irs and believed that income tax filing positions will be sustained upon examination and does not anticipate any adjustment that would result in a material adverse effect on the fund's financial statements. Accordingly, the fund has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions as of july 31, 2025. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The fund's management believes it is no longer subject to income tax examinations for years prior to 2022.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ON AUGUST 1, 2009, THE FUND ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FUND HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE IRS AND BELIEVED THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENT THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE FUND'S FINANCIAL STATEMENTS. ACCORDINGLY, THE FUND HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF JULY 31, 2025. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FUND'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0RECRUITMENT BROCHURES ARE SENT TO ALL SECONDARY SCHOOLS IN THE AREA COVERING 30 COUNTIES AND TO UNION MECHANICAL CONTRACTORS ASSOCIATION AND LEAP. THESE BROCHURES STATE THE SCHOOL'S NONDISCRIMINATION POLICY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEREMY KILLEBREW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JAMES M BURKE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2NICHOLAS BROWN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING COORDINATOR
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