Civic Intelligence

Western Slope Plumbers and Pipefitters Joint Apprenticeship Training Trust Fund

EIN 84-0590297 • 501(c)3 • Grand Junction, CO

Profile

To train and educate apprentices in the pipe trades and assist journeymen with additional upgraded training and skills.

3168 Pipe CourtGrand Junction, CO 81504

www.local145.com

Siviq Scores

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

Liabilities / Assets

95th percentile

0.29x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.10x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

79th percentile

21%

Higher net margin than 79% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$223,060

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 52.1% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

98th percentile

128%

Faster asset growth than 98% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

45%

Faster revenue growth than 93% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$144,910

Up $81,391 (+128%) from 2023

Liabilities

Down

$42,536

Down $9,740 (-19%) from 2023

Net Assets

Up

$102,374

Up $91,131 (+811%) from 2023

Revenue

Up

$428,325

Up $133,363 (+45%) from 2023

Expenses

Up

$337,192

Up $23,740 (+7.6%) from 2023

Net Income

Up

$91,133

Up $109,623 (+593%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $116,989Liabilities 2011: $2,998Net Assets 2011: $113,9912011Assets 2012: $132,501Liabilities 2012: $0Net Assets 2012: $132,5012012Assets 2013: $84,857Liabilities 2013: $0Net Assets 2013: $84,8572013Assets 2014: $63,472Liabilities 2014: $0Net Assets 2014: $63,4722014Assets 2015: $91,843Liabilities 2015: $0Net Assets 2015: $91,8432015Assets 2016: $121,558Liabilities 2016: $2,661Net Assets 2016: $118,8972016Assets 2017: $81,028Liabilities 2017: $4,940Net Assets 2017: $76,0882017Assets 2018: $200,700Liabilities 2018: $97,797Net Assets 2018: $102,9032018Assets 2019: $207,251Liabilities 2019: $87,521Net Assets 2019: $119,7302019Assets 2020: $164,438Liabilities 2020: $76,837Net Assets 2020: $87,6012020Assets 2021: $167,030Liabilities 2021: $70,527Net Assets 2021: $96,5032021Assets 2022: $91,557Liabilities 2022: $61,824Net Assets 2022: $29,7332022Assets 2023: $63,519Liabilities 2023: $52,276Net Assets 2023: $11,2432023Assets 2024: $144,910Liabilities 2024: $42,536Net Assets 2024: $102,3742024

Highlighted filing

2024

Assets$144,910
Liabilities$42,536
Net Assets$102,374

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $109,805Expenses 2011: $169,098Net Income 2011: -$59,2932011Revenue 2012: $120,032Expenses 2012: $95,325Net Income 2012: $24,7072012Revenue 2013: $96,587Expenses 2013: $144,232Net Income 2013: -$47,6452013Revenue 2014: $92,940Expenses 2014: $116,115Net Income 2014: -$23,1752014Revenue 2015: $138,773Expenses 2015: $110,402Net Income 2015: $28,3712015Revenue 2016: $233,582Expenses 2016: $206,528Net Income 2016: $27,0542016Revenue 2017: $221,698Expenses 2017: $264,507Net Income 2017: -$42,8092017Revenue 2018: $280,005Expenses 2018: $253,190Net Income 2018: $26,8152018Revenue 2019: $327,177Expenses 2019: $310,350Net Income 2019: $16,8272019Revenue 2020: $236,103Expenses 2020: $268,232Net Income 2020: -$32,1292020Revenue 2021: $296,755Expenses 2021: $287,853Net Income 2021: $8,9022021Revenue 2022: $217,802Expenses 2022: $284,572Net Income 2022: -$66,7702022Revenue 2023: $294,962Expenses 2023: $313,452Net Income 2023: -$18,4902023Revenue 2024: $428,325Expenses 2024: $337,192Net Income 2024: $91,1332024

Highlighted filing

2024

Revenue$428,325
Expenses$337,192
Net Income$91,133

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.43$1.02$4.28$3.37$0.91
2023Detailed filing. Detailed filing data is available for this year.$0.64$0.52$0.11$2.95$3.13$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.62$0.30$2.18$2.85$0.67
2021Detailed filing. Detailed filing data is available for this year.$1.67$0.71$0.97$2.97$2.88$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.77$0.88$2.36$2.68$0.32
2019Detailed filing. Detailed filing data is available for this year.$2.07$0.88$1.20$3.27$3.10$0.17
2018Detailed filing. Detailed filing data is available for this year.$2.01$0.98$1.03$2.80$2.53$0.27
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.05$0.76$2.22$2.65$0.43
2016Detailed filing. Detailed filing data is available for this year.$1.22$0.03$1.19$2.34$2.07$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$1.39$1.10$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.93$1.16$0.23
2013Summary only. Only limited summary data is available for this year.$0.85$0.00$0.85$0.97$1.44$0.48
2012Summary only. Only limited summary data is available for this year.$1.33$0.00$1.33$1.20$0.95$0.25
2011Summary only. Only limited summary data is available for this year.$1.17$0.03$1.14$1.10$1.69$0.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 18, 2025
Return Version
2024v5.1
Gross Receipts
$428,325
Mission and Program Overview

Mission

To train and educate apprentices in the pipe trades and assist journeymen with additional upgraded training and skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,215$135,550▲ $103,335
Land, Buildings, and Equipment, Net$31,064$9,120▼ $21,944
Accounts Receivable$240$240→ $0
Total Assets$63,519$144,910▲ $81,391
Liabilities
Unsecured Notes Loans Payable$44,166$34,166▼ $10,000
Accounts Payable and Accrued Expenses$8,110$8,370▲ $260
Total Liabilities$52,276$42,536▼ $9,740
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,243$102,374▲ $91,131
Total Net Assets Fund Balance$11,243$102,374▲ $91,131
Total Liabilities and Net Assets / Fund Balance$63,519$144,910▲ $81,391

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,202$333,459$337,661
Other Land Buildings$0$22,479$22,479
Leasehold Improvements$4,918$4,918$9,836
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$294,354
Investment Income
$0
Other Revenue
$133,971
Change in Net Assets
$91,133

Audited Revenue Reconciliation

Revenue per Audited Statements
$428,325
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$428,325
Total Revenue per Form 990
$428,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,799
Salaries, Compensation, and Employee Benefits$149,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$109,272--$109,272
Other Expenses$36,520--$36,520
Depreciation Depletion-$23,628-$23,628
Other Employee Benefits$19,815--$19,815
Travel$19,813--$19,813
Insurance-$13,368-$13,368
Pension Plan Contributions$10,490--$10,490
Fees for Services Accounting-$10,353-$10,353
Payroll Taxes$9,816--$9,816
Office Expenses$6,683--$6,683
Occupancy-$6,000-$6,000
All Other Expenses$805--$805
Total Functional Expenses$283,843$53,349$0$337,192

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$337,192
Total Expenses per Audited Statements$337,192
Total Expenses per Form 990$337,192
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
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
No
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

Form 990 was provided to the Trustees for their review.

Form 990, Part VI, Section C, line 19

Form 990 is available upon request.

Filing and Contact Details

Filer

Filer Name
Western Slope Plumbers and Pipefitters
EIN
84-0590297
Phone
9702452012
Address
3168 Pipe Court, Grand Junction, CO 81504

Signing Officer

Name
Daniel Schulte
Title
Training Coordinator
Phone
9702452012
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Schulte
Formed
1984
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

Form 990, Part XII, Line 1:

There was no change in method of accounting since the prior year. Financials are prepared using a modified cash basis.

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.

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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/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/TotalBookValueLandBuildingsAmt09120
IRS990ScheduleD/TotalExpensesPerForm990Amt0337192
IRS990ScheduleD/TotalRevenuePerForm990Amt0428325
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0428325
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0337192
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0223060
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Brian Almquist
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0223060
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 was provided to the Trustees for their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There was no change in method of accounting since the prior year. Financials are prepared using a modified cash basis.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt063519
IRS990/TotalAssetsEOYAmt0144910
IRS990/TotalAssetsGrp/BOYAmt063519
IRS990/TotalAssetsGrp/EOYAmt0144910
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053349
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0283843
IRS990/TotalFunctionalExpensesGrp/TotalAmt0337192
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt052276
IRS990/TotalLiabilitiesEOYAmt042536
IRS990/TotalLiabilitiesGrp/BOYAmt052276
IRS990/TotalLiabilitiesGrp/EOYAmt042536
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011243
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0102374
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt027301
IRS990/TotalProgramServiceExpensesAmt0283843
IRS990/TotalProgramServiceRevenueAmt0294354
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0428325
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0428325
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt063519
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0144910
IRS990/TotReportableCompRltdOrgAmt0223060
IRS990/TravelGrp/ProgramServicesAmt019813
IRS990/TravelGrp/TotalAmt019813
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt044166
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt034166
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03168 Pipe Court
IRS990/USAddress/CityNm0Grand Junction
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081504
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.local145.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Daniel Schulte
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Training Coordinator
ReturnHeader/BusinessOfficerGrp/PhoneNum09702452012
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western Slope Plumbers and Pipefitters
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Joint Apprenticeship Training Trust Fund
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0840590297
ReturnHeader/Filer/PhoneNum09702452012
ReturnHeader/Filer/USAddress/AddressLine1Txt03168 Pipe Court
ReturnHeader/Filer/USAddress/CityNm0Grand Junction
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081504
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510435869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09737 Wadsworth Pkwy ste 50
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westminster
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt D Needles CPA
ReturnHeader/ReturnTs02025-09-30T12:58:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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