Civic Intelligence

Plumbers and Pipefitters Apprenticeship

EIN 71-0334438 • 501(c)5 • Little Rock, AR

Profile

Local 155's apprenticeship program allows its students to receive the most up to date training available in every aspect of the plumbers and pipefitters trade.

4501 Hoffman RoadLittle Rock, AR 72209-2437

www.ppata/com

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Higher debt load relative to assets than 42% 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

48th percentile

7.2%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

23rd percentile

$630

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

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

Asset Growth

43rd percentile

3.6%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

28th percentile

-0.0%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Up

$1,137,909

Up $40,033 (+3.6%) from 2023

Liabilities

Down

$3,226

Down $11,770 (-78%) from 2023

Net Assets

Up

$1,134,683

Up $51,803 (+4.8%) from 2023

Revenue

Down

$722,982

Down $35 (-0.0%) from 2023

Expenses

Up

$671,179

Up $43,841 (+7.0%) from 2023

Net Income

Down

$51,803

Down $43,876 (-46%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $534,143Liabilities 2010: $7,6632010Assets 2011: $554,531Liabilities 2011: $3,452Net Assets 2011: $551,0792011Assets 2012: $517,785Liabilities 2012: $21,131Net Assets 2012: $496,6542012Assets 2016: $878,881Liabilities 2016: $0Net Assets 2016: $878,8812016Assets 2017: $959,142Liabilities 2017: $0Net Assets 2017: $959,1422017Assets 2018: $1,043,475Liabilities 2018: $0Net Assets 2018: $1,043,4752018Assets 2019: $887,914Liabilities 2019: $812Net Assets 2019: $887,1022019Assets 2020: $908,222Liabilities 2020: $9,765Net Assets 2020: $898,4572020Assets 2021: $908,619Liabilities 2021: $6,133Net Assets 2021: $902,4862021Assets 2022: $993,033Liabilities 2022: $5,832Net Assets 2022: $987,2012022Assets 2023: $1,097,876Liabilities 2023: $14,996Net Assets 2023: $1,082,8802023Assets 2024: $1,137,909Liabilities 2024: $3,226Net Assets 2024: $1,134,6832024

Highlighted filing

2024

Assets$1,137,909
Liabilities$3,226
Net Assets$1,134,683

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $183,338Expenses 2010: $172,764Net Income 2010: $10,5742010Revenue 2011: $199,457Expenses 2011: $174,858Net Income 2011: $24,5992011Expenses 2012: $257,7602012Revenue 2016: $718,244Expenses 2016: $647,431Net Income 2016: $70,8132016Revenue 2017: $696,718Expenses 2017: $616,457Net Income 2017: $80,2612017Revenue 2018: $689,358Expenses 2018: $605,025Net Income 2018: $84,3332018Revenue 2019: $366,442Expenses 2019: $522,815Net Income 2019: -$156,3732019Revenue 2020: $452,598Expenses 2020: $441,243Net Income 2020: $11,3552020Revenue 2021: $527,003Expenses 2021: $522,974Net Income 2021: $4,0292021Revenue 2022: $620,647Expenses 2022: $535,932Net Income 2022: $84,7152022Revenue 2023: $723,017Expenses 2023: $627,338Net Income 2023: $95,6792023Revenue 2024: $722,982Expenses 2024: $671,179Net Income 2024: $51,8032024

Highlighted filing

2024

Revenue$722,982
Expenses$671,179
Net Income$51,803

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$722,982
Mission and Program Overview

Mission

To train new Plumbers and Pipefitters and provide continuing education for experienced Plumbers and Pipefitters.

Local 155's apprenticeship program allows its students to receive the most up to date training available in every aspect of the plumbers and pipefitters trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$440,326$540,420▲ $100,094
Land, Buildings, and Equipment, Net$435,243$371,008▼ $64,235
Savings and Temporary Cash Investments$222,307$226,481▲ $4,174
Total Assets$1,097,876$1,137,909▲ $40,033
Liabilities
Accounts Payable and Accrued Expenses$14,996$3,226▼ $11,770
Total Liabilities$14,996$3,226▼ $11,770
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,082,880$1,134,683▲ $51,803
Total Net Assets Fund Balance$1,082,880$1,134,683▲ $51,803
Total Liabilities and Net Assets / Fund Balance$1,097,876$1,137,909▲ $40,033

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$95,823$459,045$554,868
Buildings$108,420$403,466$511,886
Leasehold Improvements$109,865$96,656$206,521
Land$52,750-$52,750
Other Land Buildings$4,150$37,350$41,500
Compensation and Service Providers

Employees

NameTitleBaseTotal
Travis AllenLabor Trustee$630$630

Board Members and Trustees

NameTitle
Jonathan GrahamLabor Trustee
Richard JeuLabor Trustee
David GilsonTrustee
John FitzpatrickManagement
Mike MaloneManagement
Charles CaudleManagement Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$118,583
Program Service Revenue
$590,330
Investment Income
$4,474
Other Revenue
$9,595
Change in Net Assets
$51,803
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$336,730
Salaries, Compensation, and Employee Benefits$334,449
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$231,436
Occupancy---$100,434
Other Employee Benefits---$81,612
Depreciation Depletion---$64,235
Conferences and Meetings---$39,275
Office Expenses---$30,081
Payroll Taxes---$20,771
Fees for Services Accounting---$13,583
Fees for Services Legal---$9,478
Travel---$5,245
Other Expenses---$4,025
Advertising---$3,261
Insurance---$1,410
Current Officers, Directors, Trustees, and Key Employees---$630
Total Functional Expenses$0$0$0$671,179
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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 B, line 11B

The Form 990 is provided to the Trustees prior to review.

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

The fund monitors and enforces compliance on an as needed basis.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Plumbers and Pipefitters Apprenticeship
EIN
71-0334438
Phone
5015624482
Address
4501 Hoffman Road, Little Rock, AR 72209-2437

Signing Officer

Name
Jonathan Graham
Title
Manager
Phone
5015624482
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Graham
Formed
1944
Legal Domicile
Ar
Voting Board Members
6
Independent Board Members
0
Employees
28
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
9737 Wadsworth Pkwy Suite 50, Westminster, CO 80021
Preparer
Kurt D Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Plan is considered exempt from federal income tax under Section 501(c)(5) of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the years ended December 31, 2024 and 2023. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes it is no longer subject to income tax examinations for years preceding December 31, 2020.

Raw XML Appendix369 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt014996
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03226
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Local 155's apprenticeship program allows its students to receive the most up to date training available in every aspect of the plumbers and pipefitters trade.
IRS990/AdvertisingGrp/TotalAmt03261
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Board of Trustees
IRS990/BooksInCareOfDetail/PhoneNum05015624482
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04501 Hoffman Road
IRS990/BooksInCareOfDetail/USAddress/CityNm0Little Rock
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0722092437
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0440326
IRS990/CashNonInterestBearingGrp/EOYAmt0540420
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0630
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt039275
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0118583
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04474
IRS990/CYOtherExpensesAmt0336730
IRS990/CYOtherRevenueAmt09595
IRS990/CYProgramServiceRevenueAmt0590330
IRS990/CYRevenuesLessExpensesAmt051803
IRS990/CYSalariesCompEmpBnftPaidAmt0334449
IRS990/CYTotalExpensesAmt0671179
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0722982
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt064235
IRS990/Desc0Local 155's apprenticeship program allows its students to receive the most up to date training available in every aspect of the plumbers and pipefitters trade.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt028
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt013583
IRS990/FeesForServicesLegalGrp/TotalAmt09478
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Richard Jeu
IRS990/Form990PartVIISectionAGrp/PersonNm1Jonathan Graham
IRS990/Form990PartVIISectionAGrp/PersonNm2Travis Allen
IRS990/Form990PartVIISectionAGrp/PersonNm3Mike Malone
IRS990/Form990PartVIISectionAGrp/PersonNm4John Fitzpatrick
IRS990/Form990PartVIISectionAGrp/PersonNm5Charles Caudle
IRS990/Form990PartVIISectionAGrp/PersonNm6David Gilson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2630
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Labor Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Labor Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Labor Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Management
IRS990/Form990PartVIISectionAGrp/TitleTxt4Management
IRS990/Form990PartVIISectionAGrp/TitleTxt5Management Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01944
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0118583
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0722982
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt01410
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt04474
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04474
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0996517
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0435243
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0371008
IRS990/LandBldgEquipCostOrOtherBssAmt01367525
IRS990/LegalDomicileStateCd0AR
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Local 155's apprenticeship program allows its students to receive the most up to date training available in every aspect of the plumbers and pipefitters trade.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01082880
IRS990/NetAssetsOrFundBalancesEOYAmt01134683
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01082880
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01134683
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0100434
IRS990/OfficeExpensesGrp/TotalAmt030081
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt081612
IRS990/OtherExpensesGrp/Desc0Training certifications
IRS990/OtherExpensesGrp/Desc1Auto
IRS990/OtherExpensesGrp/TotalAmt065703
IRS990/OtherExpensesGrp/TotalAmt14025
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Refunds and reimbursem
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05780
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13815
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05780
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13815
IRS990/OtherRevenueTotalAmt09595
IRS990/OtherSalariesAndWagesGrp/TotalAmt0231436
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt020771
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Jonathan Graham
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0590330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0590330
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt082625
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0413
IRS990/PYOtherExpensesAmt0294167
IRS990/PYOtherRevenueAmt010499
IRS990/PYProgramServiceRevenueAmt0629480
IRS990/PYRevenuesLessExpensesAmt095679
IRS990/PYSalariesCompEmpBnftPaidAmt0333171
IRS990/PYTotalExpensesAmt0627338
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0723017
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt051803
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0222307
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0226481
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0108420
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0403466
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0511886
IRS990ScheduleD/EquipmentGrp/BookValueAmt095823
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0459045
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0554868
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt052750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt052750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0109865
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt096656
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0206521
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04150
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037350
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041500
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Plan is considered exempt from federal income tax under Section 501(c)(5) of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the years ended December 31, 2024 and 2023. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes it is no longer subject to income tax examinations for years preceding December 31, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0371008
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is provided to the Trustees prior to review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The fund monitors and enforces compliance on an as needed basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization makes its governing documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UA Plumbers & Pipefitters Local Union No 155
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Arkansas Pipe Trades Health and Welfare Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0710133196
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1716076840
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501c(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Labor Organization
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Health and Welfare Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01223 West Markham Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11600 Highway 6 South Ste 340
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Little Rock
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Sugar Land
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd072201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd177478
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt04687
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt140414
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UA Plumbers & Pipefitters Local Union No 155
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1UA Plumbers & Pipefitters Local Union No 155
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01097876
IRS990/TotalAssetsEOYAmt01137909
IRS990/TotalAssetsGrp/BOYAmt01097876
IRS990/TotalAssetsGrp/EOYAmt01137909
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0118583
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/TotalAmt0671179
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014996
IRS990/TotalLiabilitiesEOYAmt03226
IRS990/TotalLiabilitiesGrp/BOYAmt014996
IRS990/TotalLiabilitiesGrp/EOYAmt03226
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01082880
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01134683
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0590330
IRS990/TotalReportableCompFromOrgAmt0630
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0604399
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0722982
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01097876
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01137909
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt05245
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04501 Hoffman Road
IRS990/USAddress/CityNm0Little Rock
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd0722092437
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0http://www.ppata/com/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jonathan Graham
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum05015624482
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Plumbers and Pipefitters Apprenticeship
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Training of Arkansas
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0710334438
ReturnHeader/Filer/PhoneNum05015624482
ReturnHeader/Filer/USAddress/AddressLine1Txt04501 Hoffman Road
ReturnHeader/Filer/USAddress/CityNm0Little Rock
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd0722092437
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510435869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09737 Wadsworth Pkwy Suite 50
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westminster
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt D Needles CPA
ReturnHeader/ReturnTs02025-11-17T10:38:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.