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← WEST MICHIGAN PLUMBERS FITTERS AND TRADE UNION 174 JT APP TRAIN PLAN

Form 990 for tax year 2023

Filed by WEST MICHIGAN PLUMBERS FITTERS AND TRADE UNION 174 JT APP TRAIN PLAN.

Totals

Total revenue
$1,798,202
Total expenses
$1,421,537
Contributions and grants received
$4,500
Grants paid
$0
Program service revenue
$1,779,794
Investment income
$258
Other revenue
$13,650
Total assets, end of year
$2,013,354
Total liabilities, end of year
$51,324
Net assets or fund balances, end of year
$1,962,030
Program services expenses (Part IX)
$1,181,806
Management and general expenses
$239,731
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 83.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $4,500

  • 2a · Program service revenue: CONTRIBUTIONS INCOME

    total $1,778,914 · related or exempt $1,778,914

  • 2b · Program service revenue: THIRD PARTY TESTING

    total $600 · related or exempt $600

  • 2c · Program service revenue: BOOKS & TEXTBOOKS

    total $280 · related or exempt $280

  • 3 · Investment income

    total $258 · excluded $258

  • 7a · Gross sales of assets other than inventory

    securities $64,179

  • 7b · Less cost or other basis and sales expenses

    other assets $64,179

  • 7c · Gain or loss

    securities $64,179 · other assets -$64,179

  • 11a · Other revenue: ITF REIMBURSEMENTS

    total $10,505 · related or exempt $10,505

  • 11b · Other revenue: SCRAP METAL INCOME

    total $3,145 · related or exempt $3,145

  • 11e · Other revenue, total

    $13,650

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $2,047 · program services $2,047

  • 7 · Other salaries and wages

    total $554,068 · program services $554,068

  • 8 · Pension plan contributions

    total $229,845 · program services $229,845

  • 9 · Other employee benefits

    total $82,689 · program services $82,689

  • 10 · Payroll taxes

    total $47,557 · program services $47,557

  • 11b · Fees: legal

    total $2,848 · management and general $2,848

  • 11c · Fees: accounting

    total $17,415 · management and general $17,415

  • 11g · Fees: other

    total $48,453 · program services $42,946 · management and general $5,507

  • 12 · Advertising and promotion

    total $1,411 · management and general $1,411

  • 13 · Office expenses

    total $40,764 · management and general $40,764

  • 14 · Information technology

    total $17,729 · program services $17,729

  • 16 · Occupancy

    total $107,340 · management and general $107,340

  • 17 · Travel

    total $77,061 · program services $77,061

  • 22 · Depreciation, depletion and amortization

    total $31,862 · management and general $31,862

  • 23 · Insurance

    total $16,931 · management and general $16,931

  • 24a · Other expenses: MATERIALS & TOOLS

    total $86,149 · program services $86,149

  • 24b · Other expenses: BOOKS & TEXTBOOKS

    total $38,965 · program services $38,965

  • 24c · Other expenses: PERSONAL PROPERTY TAX

    total $9,704 · management and general $9,704

  • 24d · Other expenses: EQUIPMENT REPAIR

    total $5,949 · management and general $5,949

  • 24e · All other expenses

    total $2,750 · program services $2,750

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $946,900 · end of year $940,385

  • 4 · Accounts receivable

    beginning of year $287,224 · end of year $306,760

  • 9 · Prepaid expenses and deferred charges

    end of year $358,608

  • 10a · Land, buildings and equipment: cost or other basis

    $1,160,960

  • 10b · Land, buildings and equipment: accumulated depreciation

    $759,089

  • 10c · Land, buildings and equipment, net

    beginning of year $381,975 · end of year $401,871

  • 13 · Investments: program-related

    end of year $5,730

  • 17 · Accounts payable and accrued expenses

    beginning of year $22,786 · end of year $37,509

  • 25 · Other liabilities

    beginning of year $7,948 · end of year $13,815

  • 27 · Net assets without donor restrictions

    beginning of year $1,585,365 · end of year $1,962,030

Mission and programs · 2023

Mission

THE WEST MICHIGAN PLUMBERS 174 JOINT APPRENTICE TRAINING FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING TRAINING TO PLUMBING APPRENTICES AND JOURNEYMEN OF THE TRADES SERVICES INDUSTRY UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE WEST MICHIGAN PLUMBERS 174, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.

  • THE WEST MICHIGAN PLUMBERS 174 JOINT APPRENTICE TRAINING FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING TRAINING TO PLUMBING APPRENTICES AND JOURNEYMEN OF THE TRADES SERVICES INDUSTRY UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHLAF OF THE WEST MICHIGAN PLUMBERS 174, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ryan Bennett

    SECRETARY

    Total calculated
    $211,652
    From this org
    $0
    From related orgs
    $128,413
    Other
    $83,239
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    not reported + $128,413 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $83,239 related
    Filer's total
    not reported + $211,652 related

  • Nathan Phillips

    TRUSTEE

    Total calculated
    $199,612
    From this org
    $0
    From related orgs
    $117,544
    Other
    $82,068
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    not reported + $117,544 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $82,068 related
    Filer's total
    not reported + $199,612 related

  • Jason Finch

    TRUSTEE

    Total calculated
    $193,631
    From this org
    $0
    From related orgs
    $112,736
    Other
    $80,895
    Hours/week
    1 + 44 related

    Schedule J breakdown matched by us

    Base
    not reported + $112,736 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $80,895 related
    Filer's total
    not reported + $193,631 related

  • Zeb Fialek

    TRUSTEE

    Total calculated
    $2,047
    From this org
    $2,047
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Greg Doerr

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Dave Doyle

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Matt Greenland

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Mike Pulte

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
3 March 2025
IRS schema version
2023v6.0
Source object
202521049349302157

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