Plumbers & Pipefitters Locals 352 & 572 Joint Apprenticeship Committee

“The training coordinator and bookkeeper review form 990 prior to signing and filing.”

“The training coordinator's compensation is based on the scale for contract wages found in the local union's working agreement with the jatc. There were no other officers or key employees.”

“UPON REQUEST.”

“George callis - 903 s. 12th street, nashville, tn 37207.”

“Amended return includes changes to part viii statement of revenue as a result in reclassification of $4151 of income from program service revenue on line 2a to other income on line 2c. Total program service revenue on line 2g was not changed. Total overall revenue did not change.”

“Through the audit process, it was determined that $50,000 of the grant revenue was not from a related party and has been moved to line 1f on the amended return.”

“The audit of the organization was not complete prior to the original 990 being filed. This amended return reflects changes due to the completion of the audit issued for 6/30/18.”

“Amended return reflects a $58,950 increase in program expenses due to audit procedures applied after original return was filed.”

“As a result of audit adjustments, the amended return reflects changes on the following lines of part ix: line 5 increased by $3558 due to accruing payroll line line 7 increased by $2493 due to accruing payroll line 8 increased $720 due to accruing payroll line 9 increased $302 due to accruing payroll line 10 increased $338 due to accruing payroll line 11c increased $5250 due to accruing expenses line 16 decreased $1 due to rounding adjustment line 24a increased $36,409 due to accruing expenses line 24e increased $1340 due to accruing expenses in addition to the above, the audit reflected changes in the allocation of expenses from the original return”

“Upon completing the 6/30/18 audit it was determined that changes were made to the financials that were not reflected on the originally filed 6/30/18 form 990. This amendment is intended to reflect those changes. Part x - balance sheet was changed as follows: cash decreased by $1340 prepaid expenses decreased by $1000 and are no longer reflected accounts payable increased by $40,659 payroll liabilities decreased by $3391 an overall decrease in net assets without restrictions by $39,608”

“Completion of the 6/30/17 audit, after the 2016 990 was submitted, required adjustments that resulted in year-end net assets $26,517 less than reported on the 990 due largley to a bad debt write off as well as various small accruals. The prior period adjustment for the amended return is less than originally reported by $10,801.”