Civic Intelligence

Plumbers and Pipefitters Local 142 Joint Apprentice and Journeyman Training Trust

EIN 74-6063231 • 501(c)3 • San Antonio, TX

Profile

Training for apprenctices and journeymen employed in the plumbing and pipefitters industries

3630 Belgium LaneSan Antonio, TX 78219-2506

n/A

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

66th percentile

$99,724

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

33%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,910,562

Up $714,302 (+22%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$3,910,562

Up $714,302 (+22%) from 2024

Revenue

Up

$1,867,781

Up $462,435 (+33%) from 2024

Expenses

Down

$1,153,479

Down $125,469 (-9.8%) from 2024

Net Income

Up

$714,302

Up $587,904 (+465%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,127,106Liabilities 2011: $1,394,278Net Assets 2011: $2,732,8282011Assets 2012: $3,908,554Liabilities 2012: $1,075,590Net Assets 2012: $2,832,9642012Assets 2013: $3,742,407Liabilities 2013: $854,178Net Assets 2013: $2,888,2292013Assets 2014: $3,751,572Liabilities 2014: $613,001Net Assets 2014: $3,138,5712014Assets 2015: $3,686,854Liabilities 2015: $534,833Net Assets 2015: $3,152,0212015Assets 2016: $3,635,607Liabilities 2016: $466,367Net Assets 2016: $3,169,2402016Assets 2017: $3,461,713Liabilities 2017: $281,310Net Assets 2017: $3,180,4032017Assets 2018: $3,221,569Liabilities 2018: $45,202Net Assets 2018: $3,176,3672018Assets 2019: $3,349,227Liabilities 2019: $2,309Net Assets 2019: $3,346,9182019Assets 2020: $3,387,149Liabilities 2020: $6,066Net Assets 2020: $3,381,0832020Assets 2021: $3,359,353Liabilities 2021: $12,614Net Assets 2021: $3,346,7392021Assets 2022: $2,972,864Liabilities 2022: $3,523Net Assets 2022: $2,969,3412022Assets 2023: $3,069,862Liabilities 2023: $0Net Assets 2023: $3,069,8622023Assets 2024: $3,196,260Liabilities 2024: $0Net Assets 2024: $3,196,2602024Assets 2025: $3,910,562Liabilities 2025: $0Net Assets 2025: $3,910,5622025

Highlighted filing

2025

Assets$3,910,562
Liabilities$0
Net Assets$3,910,562

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,087,127Expenses 2011: $752,980Net Income 2011: $334,1472011Revenue 2012: $785,990Expenses 2012: $685,854Net Income 2012: $100,1362012Revenue 2013: $805,109Expenses 2013: $749,844Net Income 2013: $55,2652013Revenue 2014: $1,099,405Expenses 2014: $849,063Net Income 2014: $250,3422014Revenue 2015: $762,942Expenses 2015: $749,492Net Income 2015: $13,4502015Revenue 2016: $823,967Expenses 2016: $806,748Net Income 2016: $17,2192016Revenue 2017: $909,172Expenses 2017: $898,009Net Income 2017: $11,1632017Revenue 2018: $938,363Expenses 2018: $942,399Net Income 2018: -$4,0362018Revenue 2019: $878,737Expenses 2019: $708,186Net Income 2019: $170,5512019Revenue 2020: $1,002,027Expenses 2020: $967,862Net Income 2020: $34,1652020Revenue 2021: $791,987Expenses 2021: $826,331Net Income 2021: -$34,3442021Revenue 2022: $1,084,267Expenses 2022: $986,231Net Income 2022: $98,0362022Revenue 2023: $1,247,164Expenses 2023: $1,150,166Net Income 2023: $96,9982023Revenue 2024: $1,405,346Expenses 2024: $1,278,948Net Income 2024: $126,3982024Revenue 2025: $1,867,781Expenses 2025: $1,153,479Net Income 2025: $714,3022025

Highlighted filing

2025

Revenue$1,867,781
Expenses$1,153,479
Net Income$714,302

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.00$3.91$1.87$1.15$0.71
2024Detailed filing. Detailed filing data is available for this year.$3.20$0.00$3.20$1.41$1.28$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.07$0.00$3.07$1.25$1.15$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$1.08$0.99$0.10
2021Detailed filing. Detailed filing data is available for this year.$3.36$0.01$3.35$0.79$0.83$0.03
2020Detailed filing. Detailed filing data is available for this year.$3.39$0.01$3.38$1.00$0.97$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.35$0.00$3.35$0.88$0.71$0.17
2018Summary only. Only limited summary data is available for this year.$3.22$0.05$3.18$0.94$0.94$0.00
2017Summary only. Only limited summary data is available for this year.$3.46$0.28$3.18$0.91$0.90$0.01
2016Summary only. Only limited summary data is available for this year.$3.64$0.47$3.17$0.82$0.81$0.02
2015Summary only. Only limited summary data is available for this year.$3.69$0.53$3.15$0.76$0.75$0.01
2014Summary only. Only limited summary data is available for this year.$3.75$0.61$3.14$1.10$0.85$0.25
2013Summary only. Only limited summary data is available for this year.$3.74$0.85$2.89$0.81$0.75$0.06
2012Summary only. Only limited summary data is available for this year.$3.91$1.08$2.83$0.79$0.69$0.10
2011Summary only. Only limited summary data is available for this year.$4.13$1.39$2.73$1.09$0.75$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$1,867,781
Mission and Program Overview

Mission

Operation of apprentice school

Training for apprenctices employed in the plumbing and pipefitters industries

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,309,518$2,238,384▼ $71,134
Cash and Non-Interest-Bearing Accounts$869,394$1,660,652▲ $791,258
Accounts Receivable$17,348$11,526▼ $5,822
Total Assets$3,196,260$3,910,562▲ $714,302
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,196,260$3,910,562▲ $714,302
Total Net Assets Fund Balance$3,196,260$3,910,562▲ $714,302
Total Liabilities and Net Assets / Fund Balance$3,196,260$3,910,562▲ $714,302

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,795,098$1,667,649$3,462,747
Equipment$14,385$421,551$435,936
Other Land Buildings$185,746$65,887$251,633
Land$243,155-$243,155
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lupe CastilloDirectorFT$99,724$99,724

Board Members and Trustees

NameTitle
Able LedzmaTrustee
Jason ShellTrustee
Lance HagdornTrustee
John GargottaChariman
Trino BaltazarSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,841,635
Investment Income
$25,228
Other Revenue
$918
Change in Net Assets
$714,302

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,867,781
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,867,781
Total Revenue per Form 990
$1,867,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$596,561
Other Expenses$556,918
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$452,810$44,783-$497,593
Depreciation Depletion$95,455$964-$96,419
Occupancy$77,342$781-$78,123
Office Expenses$68,254$7,584-$75,838
Other Employee Benefits$58,766$5,812-$64,578
Conferences and Meetings$61,527--$61,527
Payroll Taxes$31,295$3,095-$34,390
Fees for Services Accounting-$22,870-$22,870
Other Expenses$15,750$159-$15,909
Travel$7,650--$7,650
Total Functional Expenses$1,067,431$86,048$0$1,153,479

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,153,479
Total Expenses per Audited Statements$1,153,479
Total Expenses per Form 990$1,153,479
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
Lobbying activity
No
Subject to proxy tax
No
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
Yes
Other officer compensation reviewed
Yes
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 trustee (secretary) and the training director reveiwed the annual filing prior to signing and filing the return.

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

The policies and procedures are monitored and reviewed on an annual basis at fund meetings.

Form 990, Part VI, Section B, Line 15

Review process of compensation: the trustees use the wage scales in the collective bargaining agreement of the united association of journeymen & pipefitters local union no. 142 for determining the salaries of the training director and the coordinator. The training director's salary is based on the general foreman's wage scare, and the coordinator's salary is based on the foreman's wage scale.

Form 990, Part VI, Section C, Line 19

Upon request, financial statements, form 990 and the trust document can be viewed at the office where records are kept.

Filing and Contact Details

Filer

Filer Name
Plumbers and Pipefitters Local 142 Joint
EIN
74-6063231
Phone
2102262661
Address
3630 BELGIUM LANE, SAN ANTONIO, TX 78219-2506

Signing Officer

Name
Trino Baltazar
Title
Secretary
Phone
2102262661
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Trino Baltazar
Formed
1957
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
53
Volunteers
0

Preparer

Firm
Harper & Pearson Company Pc
Address
ONE RIVERWAY SUITE 1900, HOUSTON, TX 77056
Preparer
Kevin E Bienvenu CPA
Phone
7136222310
Supplemental Narrative

Additional Explanations

Part XII Line 2C

The trustees are responsible for the selection of the independent external auditor. They also oversee the audit and approve the audit report and the annual irs 990 filing.

Financial Statement Notes

PART X, LINE 2:

The fund is subject to taxes on unrelated business income. During 2025 there were no unrelated business activities; thus, no provision has been made for income taxes. As of february 28,2025 the tax years that remain subject to examination by the major tax jurisdictions under the statute of limitations are from the year 2022 forward (limited exceptions). Tax penalties and interest, if any, would be recorded when paid and would be classified as tax expense in the statement of revenue and expenses and changes in net assets- modified cash basis.

Raw XML AppendixShowing 400 of 448 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/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt017348
IRS990/AccountsReceivableGrp/EOYAmt011526
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TRAINING FOR APPRENCTICES EMPLOYED IN THE PLUMBING AND PIPEFITTERS INDUSTRIES
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LUPE CASTILLO
IRS990/BooksInCareOfDetail/PhoneNum02102262661
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03630 BELGIUM LANE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN ANTONIO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0782192506
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0869394
IRS990/CashNonInterestBearingGrp/EOYAmt01660652
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt061527
IRS990/ConferencesMeetingsGrp/TotalAmt061527
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt025228
IRS990/CYOtherExpensesAmt0556918
IRS990/CYOtherRevenueAmt0918
IRS990/CYProgramServiceRevenueAmt01841635
IRS990/CYRevenuesLessExpensesAmt0714302
IRS990/CYSalariesCompEmpBnftPaidAmt0596561
IRS990/CYTotalExpensesAmt01153479
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01867781
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0964
IRS990/DepreciationDepletionGrp/ProgramServicesAmt095455
IRS990/DepreciationDepletionGrp/TotalAmt096419
IRS990/Desc0THE PLUMBERS AND PIPEFITTERS LU #142 JOINT APPRENTICE AND JOURNEYMEN TRAINING TRUST FUND IS A SCHOOL FOR LOCAL UNION 142 WHICH PROVIDES TRAINING TO MEMBERS OF LOCAL UNION #142. APPRENTICES ATTENDED SCHOOL DURING THE YEAR, AND JOURNEYMEN ATTENDED CONTINUING EDUCATION CLASSES FOR MEMBERS OF PLUMBERS AND PIPEFITTERS LU #142.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt053
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01067431
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt022870
IRS990/FeesForServicesAccountingGrp/TotalAmt022870
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt045.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt143.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0TRINO BALTAZAR
IRS990/Form990PartVIISectionAGrp/PersonNm1LUPE CASTILLO
IRS990/Form990PartVIISectionAGrp/PersonNm2JASON SHELL
IRS990/Form990PartVIISectionAGrp/PersonNm3ABLE LEDZMA
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN GARGOTTA
IRS990/Form990PartVIISectionAGrp/PersonNm5LANCE HAGDORN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt199724
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHARIMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01957
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01867781
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt025228
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025228
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02155087
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02309518
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02238384
IRS990/LandBldgEquipCostOrOtherBssAmt04393471
IRS990/LegalDomicileStateCd0TX
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TRAINING FOR APPRENCTICES AND JOURNEYMEN EMPLOYED IN THE PLUMBING AND PIPEFITTERS INDUSTRIES
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03196260
IRS990/NetAssetsOrFundBalancesEOYAmt03910562
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03196260
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03910562
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0781
IRS990/OccupancyGrp/ProgramServicesAmt077342
IRS990/OccupancyGrp/TotalAmt078123
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07584
IRS990/OfficeExpensesGrp/ProgramServicesAmt068254
IRS990/OfficeExpensesGrp/TotalAmt075838
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05812
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt058766
IRS990/OtherEmployeeBenefitsGrp/TotalAmt064578
IRS990/OtherExpensesGrp/Desc0SCHOOL SUPPLIES AND BOO
IRS990/OtherExpensesGrp/Desc1INSTRUCTIONAL AND CLASS
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3OTHER
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0159
IRS990/OtherExpensesGrp/ProgramServicesAmt0120048
IRS990/OtherExpensesGrp/ProgramServicesAmt149743
IRS990/OtherExpensesGrp/ProgramServicesAmt228791
IRS990/OtherExpensesGrp/ProgramServicesAmt315750
IRS990/OtherExpensesGrp/TotalAmt0120048
IRS990/OtherExpensesGrp/TotalAmt149743
IRS990/OtherExpensesGrp/TotalAmt228791
IRS990/OtherExpensesGrp/TotalAmt315909
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0BOOK & SCRAP SALES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0918
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0918
IRS990/OtherRevenueTotalAmt0918
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt044783
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0452810
IRS990/OtherSalariesAndWagesGrp/TotalAmt0497593
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03095
IRS990/PayrollTaxesGrp/ProgramServicesAmt031295
IRS990/PayrollTaxesGrp/TotalAmt034390
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TRINO BALTAZAR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSE
IRS990/ProgramServiceRevenueGrp/Desc1COMMUNITY COLLEGE INCO
IRS990/ProgramServiceRevenueGrp/Desc2RENT-AFFIL EXEMPT ORG
IRS990/ProgramServiceRevenueGrp/Desc3CE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01654912
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1160684
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311039
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01654912
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1160684
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311039
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03296
IRS990/PYOtherExpensesAmt0639101
IRS990/PYOtherRevenueAmt01845
IRS990/PYProgramServiceRevenueAmt01400205
IRS990/PYRevenuesLessExpensesAmt0126398
IRS990/PYSalariesCompEmpBnftPaidAmt0639847
IRS990/PYTotalExpensesAmt01278948
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01405346
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0714302
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01867781
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01795098
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01667649
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03462747
IRS990ScheduleD/EquipmentGrp/BookValueAmt014385
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0421551
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0435936
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01153479
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0243155
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0243155
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0185746
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt065887
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0251633
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01867781
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME. DURING 2025 THERE WERE NO UNRELATED BUSINESS ACTIVITIES; THUS, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. AS OF FEBRUARY 28,2025 THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE MAJOR TAX JURISDICTIONS UNDER THE STATUTE OF LIMITATIONS ARE FROM THE YEAR 2022 FORWARD (LIMITED EXCEPTIONS). TAX PENALTIES AND INTEREST, IF ANY, WOULD BE RECORDED WHEN PAID AND WOULD BE CLASSIFIED AS TAX EXPENSE IN THE STATEMENT OF REVENUE AND EXPENSES AND CHANGES IN NET ASSETS- MODIFIED CASH BASIS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02238384
IRS990ScheduleD/TotalExpensesPerForm990Amt01153479
IRS990ScheduleD/TotalRevenuePerForm990Amt01867781
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01867781
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01153479
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEE (SECRETARY) AND THE TRAINING DIRECTOR REVEIWED THE ANNUAL FILING PRIOR TO SIGNING AND FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE POLICIES AND PROCEDURES ARE MONITORED AND REVIEWED ON AN ANNUAL BASIS AT FUND MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW PROCESS OF COMPENSATION: THE TRUSTEES USE THE WAGE SCALES IN THE COLLECTIVE BARGAINING AGREEMENT OF THE UNITED ASSOCIATION OF JOURNEYMEN & PIPEFITTERS LOCAL UNION NO. 142 FOR DETERMINING THE SALARIES OF THE TRAINING DIRECTOR AND THE COORDINATOR. THE TRAINING DIRECTOR'S SALARY IS BASED ON THE GENERAL FOREMAN'S WAGE SCARE, AND THE COORDINATOR'S SALARY IS BASED ON THE FOREMAN'S WAGE SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST, FINANCIAL STATEMENTS, FORM 990 AND THE TRUST DOCUMENT CAN BE VIEWED AT THE OFFICE WHERE RECORDS ARE KEPT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TRUSTEES ARE RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT EXTERNAL AUDITOR. THEY ALSO OVERSEE THE AUDIT AND APPROVE THE AUDIT REPORT AND THE ANNUAL IRS 990 FILING.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNITED ASSN OF JOURNEYMEN & PIPEFI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1UAPP 142 PROFIT SHARING PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2UAPP LOCAL 142 BENEFITS PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3UAPP LOCAL 142 PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0740839130
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1746181280
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2746183181
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3746181280
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 (A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3AMA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0REPRESENTATION OF ITS MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO PROVIDE RETIREMENT BENEFITS TO EMPLOYEES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TO PROVIDE RETIHEALTH BENEFITS TO EMPLOYEES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3TO PROVIDE RETIREMENT BENEFITS TO EMPLOYEES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03630 BELGIUM LANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12425 N CENTRAL EXPWY 120
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt22425 N CENTRAL EXPWY 120
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt32425 N CENTRAL EXPWY 120
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAN ANTONIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1RICHARDSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2RCHARDSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3RICHARDSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd078219
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd175080
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd275080
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd375080
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03196260
IRS990/TotalAssetsEOYAmt03910562
IRS990/TotalAssetsGrp/BOYAmt03196260
IRS990/TotalAssetsGrp/EOYAmt03910562
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086048
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01067431
IRS990/TotalFunctionalExpensesGrp/TotalAmt01153479
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03196260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03910562
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01067431
IRS990/TotalProgramServiceRevenueAmt01841635
IRS990/TotalReportableCompFromOrgAmt099724
IRS990/TotalRevenueGrp/ExclusionAmt025228
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01842553
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01867781

Document Assets

No mirrored PDF or thumbnail assets are attached yet.