Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 52.1% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
93rd percentile
Faster revenue growth than 93% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To train and educate apprentices in the pipe trades and assist journeymen with additional upgraded training and skills.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,202 | $333,459 | $337,661 |
| Other Land Buildings | $0 | $22,479 | $22,479 |
| Leasehold Improvements | $4,918 | $4,918 | $9,836 |
| Name | Title |
|---|---|
| Brian Almquist | Trustee |
| Charlie Lee | Trustee |
| Laurence W Hobbs III | Trustee |
| Richard Reigles | Trustee |
| Valentin Patrick Garcia | Trustee |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Form 990 was provided to the Trustees for their review.”
“Form 990 is available upon request.”
“There was no change in method of accounting since the prior year. Financials are prepared using a modified cash basis.”
“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.”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8370 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 240 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 240 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To train and educate apprentices in the pipe trades and assist journeymen with additional upgraded training and skills. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 805 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 805 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9702452012 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3168 Pipe Court |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Grand Junction |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 81504 |
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| IRS990/CYOtherRevenueAmt | 0 | 133971 |
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| IRS990/CYTotalExpensesAmt | 0 | 337192 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 428325 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 23628 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 23628 |
| IRS990/Desc | 0 | To train and educate apprentices in the pipe trades and assist journeymen with additional upgraded training and skills. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
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| IRS990/EmployeeCnt | 0 | 0 |
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| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10353 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Brian Almquist |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Charlie Lee |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Laurence W Hobbs III |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Richard Reigles |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 223060 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1984 |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 428325 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
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| IRS990/IndependentVotingMemberCnt | 0 | 0 |
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| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 13368 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13368 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 369976 |
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| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To train and educate apprentices in the pipe trades and assist journeymen with additional upgraded training and skills. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 102374 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 102374 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6683 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 36520 |
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| IRS990/PrincipalOfficerNm | 0 | Daniel Schulte |
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| IRS990ScheduleA/SchoolInd | 0 | X |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 428325 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 337192 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 428325 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Brian Almquist |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Trustee |
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| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Form 990 was provided to the Trustees for their review. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Form 990 is available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | There was no change in method of accounting since the prior year. Financials are prepared using a modified cash basis. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part XII, Line 1: |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 144910 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 42536 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 42536 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 102374 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 294354 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 144910 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 223060 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 19813 |
| IRS990/TravelGrp/TotalAmt | 0 | 19813 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
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| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 34166 |
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| IRS990/USAddress/CityNm | 0 | Grand Junction |
| IRS990/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/USAddress/ZIPCd | 0 | 81504 |
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| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | www.local145.com |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Daniel Schulte |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Training Coordinator |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9702452012 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Western Slope Plumbers and Pipefitters |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Joint Apprenticeship Training Trust Fund |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 840590297 |
| ReturnHeader/Filer/PhoneNum | 0 | 9702452012 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3168 Pipe Court |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Grand Junction |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 81504 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 510435869 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Needles & Associates LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9737 Wadsworth Pkwy ste 50 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Westminster |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 80021 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3034304225 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Kurt D Needles CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-30T12:58:01-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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