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Nonprofiteer
← CLEVELAND PLUMBERS JOINT APPRENTICESHIP TRUST FUND

Form 990 for tax year 2022

Filed by CLEVELAND PLUMBERS JOINT APPRENTICESHIP TRUST FUND.

Totals

Total revenue
$999,270
Total expenses
$818,052
Contributions and grants received
$35,000
Grants paid
$0
Program service revenue
$931,558
Investment income
$32,712
Other revenue
$0
Total assets, end of year
$1,270,882
Total liabilities, end of year
$640
Net assets or fund balances, end of year
$1,270,242
Program services expenses (Part IX)
$506,601
Management and general expenses
$311,451
Fundraising expenses
$0
Program service expenses (Part III)
$506,601

Program services were 61.9% 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

    $35,000

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $869,728 · related or exempt $869,728

  • 2b · Program service revenue: TUITION REIMBURSEMENTS

    total $61,830 · related or exempt $61,830

  • 3 · Investment income

    total $20,388 · excluded $20,388

  • 7a · Gross sales of assets other than inventory

    securities $12,651 · other assets $9,500

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

    securities $9,719 · other assets $108

  • 7c · Gain or loss

    securities $2,932 · other assets $9,392

  • 7d · Net gain or loss

    total $12,324 · excluded $12,324

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $159,266 · program services $15,927 · management and general $143,339

  • 7 · Other salaries and wages

    total $165,339 · program services $124,038 · management and general $41,301

  • 8 · Pension plan contributions

    total $37,474 · program services $32,511 · management and general $4,963

  • 9 · Other employee benefits

    total $46,654 · program services $31,073 · management and general $15,581

  • 10 · Payroll taxes

    total $23,351 · program services $11,629 · management and general $11,722

  • 11b · Fees: legal

    total $715 · management and general $715

  • 11c · Fees: accounting

    total $21,974 · management and general $21,974

  • 11f · Fees: investment management

    total $3,135 · management and general $3,135

  • 11g · Fees: other

    total $52,668 · program services $52,668

  • 13 · Office expenses

    total $32,025 · management and general $32,025

  • 16 · Occupancy

    total $74,998 · program services $63,748 · management and general $11,250

  • 17 · Travel

    total $3,214 · management and general $3,214

  • 19 · Conferences, conventions and meetings

    total $52,419 · program services $52,419

  • 22 · Depreciation, depletion and amortization

    total $9,946 · program services $9,946

  • 23 · Insurance

    total $11,725 · management and general $11,725

  • 24a · Other expenses: TRAINING & TESTING EXPE

    total $86,367 · program services $86,367

  • 24b · Other expenses: SHOP MATERIALS & SUPPLI

    total $25,030 · program services $25,030

  • 24c · Other expenses: PROMOTIONAL & SOCIAL AC

    total $10,257 · management and general $10,257

  • 24d · Other expenses: INSTRUCTOR COMP & TRAIN

    total $1,245 · program services $1,245

  • 24e · All other expenses

    total $250 · management and general $250

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $391,620 · end of year $539,295

  • 2 · Savings and temporary cash investments

    beginning of year $155,502 · end of year $119,149

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

    $408,503

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

    $332,083

  • 10c · Land, buildings and equipment, net

    beginning of year $18,354 · end of year $76,420

  • 11 · Investments: publicly traded securities

    beginning of year $315,934 · end of year $314,202

  • 12 · Investments: other securities

    beginning of year $221,293 · end of year $221,816

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,020 · end of year $640

  • 27 · Net assets without donor restrictions

    beginning of year $1,101,683 · end of year $1,270,242

Mission and programs · 2022

Mission

PLUMBING INDUSTRY TRAINING FOR MEMBERS

  • TRAINING OF APPRENTICES AND JOURNEYMAN PLUMBERS. PLUMBING SPECIALTY AND NEW TECHNOLOGY TRAINING.

    Expenses $506,601 · Revenue $931,558

As filed on the 2022 return.

Listed in Part VII

  • Michael Gallagher

    CO-CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Fred Hufgard

    CO-CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Shawn Gray

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Timothy Wheeler

    TRUSTEE

    Total calculated
    $6,796
    From this org
    $6,796
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Adam Wallenstein

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Joe Lavelle

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jason M Shank

    TRAINING DIRECTOR

    Total calculated
    $158,438
    From this org
    $103,539
    From related orgs
    $0
    Other
    $54,899
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $103,539
    Bonus
    $0
    Other
    $0
    Deferred
    $34,798
    Nontaxable benefits
    $20,101
    Filer's total
    $158,438

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

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE BOARD APPROVES A COMPENSATION RATE ANNUALLY BASED ON A PERCENTAGE ABOVE THE COLLECTIVE BARGAINING UNIT RATE.

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
2022
Filed
20 November 2023
IRS schema version
2022v5.0
Source object
202333249349300223

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