Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
EIN 82-3634142 • 501(c)3 • Miami, FL
Profile
Plumbing contractors association apprenticeship program is exclusively for educational purposes through a registered apprenticeship program and in accordance with section 501(c)(3) of the internal revenue service. The goal is to further the plumbing industry through education.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Up$30,641
Up $17,712 (+137%) from 2022
Liabilities
$5,000
No earlier filing loaded for comparison.
Net Assets
Up$25,641
Up $12,712 (+98%) from 2022
Revenue
Down$88,675
Down $7,425 (-7.7%) from 2022
Expenses
Down$86,436
Down $42,002 (-33%) from 2022
Net Income
Up$2,239
Up $34,577 (+107%) from 2022
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Plumbing contractors association apprenticeship program is exclusively for educational purposes through a registered apprenticeship program and in accordance with section 501(c)(3) of the internal revenue service. The goal is to further the plumbing industry through education.
| Description | Grants | Expenses |
|---|---|---|
| TRAINING & EDUCATION PROGRAMS & SERVICES | - | $24,236 |
| BONUS DEPRECIATION ON COPIER PURCHASED. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PAUL ROACHE | Director | - | $0 | - | - |
| THOMAS WATSON | Director | - | $0 | - | - |
| ROBERT BEANS | Director | - | $0 | - | - |
| LUIS BERGOUINAN | Director | - | $0 | - | - |
| GLORIA SALAZAR | Key Emp/High | - | $0 | - | - |
“Expenses office 931 conferences/meetings 46 insurance 2,430 total 3,407”
“7,551 7,551 less accumulated depreciation 7,551 7,551 total 0 0”
“Intercomp loans 5,000 5,000”
“Plumbing contractors association apprenticeship program is exclusively for educational purposes through a registered apprenticeship program and in accordance with section 501(c)(3) of the internal revenue service. The goal is to further the plumbing industry through education.”
“Bonus depreciation on copier purchased.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | GLORIA SALAZAR |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3056629671 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7204 SW 48TH STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MIAMI |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33155 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 28402 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 30641 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 45225 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2239 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 10561 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 28402 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 30641 |
| IRS990EZ/GrossReceiptsAmt | 0 | 88675 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 23402 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 25641 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 23402 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 25641 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PAUL ROACHE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | THOMAS WATSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROBERT BEANS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LUIS BERGOUINAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | GLORIA SALAZAR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | KEY EMP/HIGH |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 3407 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PLUMBING CONTRACTORS ASSOCIATION APPRENTICESHIP PROGRAM IS EXCLUSIVELY FOR EDUCATIONAL PURPOSES THROUGH A REGISTERED APPRENTICESHIP PROGRAM AND IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE. THE GOAL IS TO FURTHER THE PLUMBING INDUSTRY THROUGH EDUCATION. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 43450 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TRAINING & EDUCATION PROGRAMS & SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | BONUS DEPRECIATION ON COPIER PURCHASED. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 24236 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 72468 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5000 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 5000 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 86436 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 24236 |
| IRS990EZ/TotalRevenueAmt | 0 | 88675 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | ALL POLICIES ARE INCLUDED IN THE STANDARDS APPROVED BY THE FLORIDA DEPARTMENT OF EDUCATION. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 931 CONFERENCES/MEETINGS 46 INSURANCE 2,430 TOTAL 3,407 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 7,551 7,551 LESS ACCUMULATED DEPRECIATION 7,551 7,551 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INTERCOMP LOANS 5,000 5,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PLUMBING CONTRACTORS ASSOCIATION APPRENTICESHIP PROGRAM IS EXCLUSIVELY FOR EDUCATIONAL PURPOSES THROUGH A REGISTERED APPRENTICESHIP PROGRAM AND IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE. THE GOAL IS TO FURTHER THE PLUMBING INDUSTRY THROUGH EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BONUS DEPRECIATION ON COPIER PURCHASED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | THOMAS WATSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3056629671 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PLUMBING CONTRACTORS ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | APPRENTICESHIP PROGRAM INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PLUM |
| ReturnHeader/Filer/EIN | 0 | 823634142 |
| ReturnHeader/Filer/PhoneNum | 0 | 3056629671 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7204 SW 48TH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MIAMI |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33155 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 591708435 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ARENSON & SANDHOUSE PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 809A CORAL RIDGE DR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CORAL SPRINGS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33071 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9547528701 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GLENDA SANDHOUSE |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T15:32:24-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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