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← METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND

Form 990 for tax year 2024

Filed by METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND.

Totals

Total revenue
$2,563,976
Total expenses
$1,982,876
Contributions and grants received
$867,822
Grants paid
$0
Program service revenue
$1,674,804
Investment income
$18,241
Other revenue
$3,109
Total assets, end of year
$5,919,238
Total liabilities, end of year
$85,256
Net assets or fund balances, end of year
$5,833,982
Program services expenses (Part IX)
$1,696,395
Management and general expenses
$286,481
Fundraising expenses
$0
Program service expenses (Part III)
$1,696,395

Program services were 85.6% 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.

  • 1d · Related organizations

    $727,272

  • 1f · All other contributions, gifts and grants

    $140,550

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $1,674,804 · related or exempt $1,674,804

  • 3 · Investment income

    total $18,241 · related or exempt $18,241

  • 11a · Other revenue: CERTIFICATION FEES

    total $1,372 · related or exempt $1,372

  • 11b · Other revenue: MISC. INCOME

    total $1,137 · related or exempt $1,137

  • 11c · Other revenue: STUDENT PURCHASES

    total $600 · related or exempt $600

  • 11e · Other revenue, total

    $3,109

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $380,726 · program services $380,726

  • 7 · Other salaries and wages

    total $578,080 · program services $578,080

  • 9 · Other employee benefits

    total $344,031 · program services $344,031

  • 10 · Payroll taxes

    total $45,095 · program services $45,095

  • 11a · Fees: management

    total $13,650 · management and general $13,650

  • 11b · Fees: legal

    total $54,436 · management and general $54,436

  • 11c · Fees: accounting

    total $21,365 · management and general $21,365

  • 11g · Fees: other

    total $9,241 · management and general $9,241

  • 13 · Office expenses

    total $64,684 · program services $150 · management and general $64,534

  • 14 · Information technology

    total $32,006 · management and general $32,006

  • 16 · Occupancy

    total $211,696 · program services $152,633 · management and general $59,063

  • 17 · Travel

    total $22,966 · program services $22,966

  • 19 · Conferences, conventions and meetings

    total $767 · management and general $767

  • 21 · Payments to affiliates

    total $1,907 · management and general $1,907

  • 22 · Depreciation, depletion and amortization

    total $172,714 · program services $172,714

  • 23 · Insurance

    total $29,512 · management and general $29,512

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,065,289 · end of year $1,648,331

  • 4 · Accounts receivable

    beginning of year $133,765 · end of year $118,958

  • 9 · Prepaid expenses and deferred charges

    beginning of year $27,337 · end of year $23,283

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

    $7,761,508

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

    $3,872,162

  • 10c · Land, buildings and equipment, net

    beginning of year $4,039,666 · end of year $3,889,346

  • 15 · Other assets

    beginning of year $26,520 · end of year $239,320

  • 17 · Accounts payable and accrued expenses

    beginning of year $39,695 · end of year $85,256

  • 27 · Net assets without donor restrictions

    beginning of year $5,252,882 · end of year $5,833,982

Mission and programs · 2024

Mission

THE METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING TRAINING FOR APPRENTICE AND JOURNEYMEN PLUMBERS IN THE LOCAL 98 JURISDICTION UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE PLUMBERS LOCAL NO. 98, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.

  • THE METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING TRAINING FOR APPRENTICE AND JOURNEYMEN PLUMBERS IN THE LOCAL 98 JURISDICTION UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE PLUMBERS LOCAL NO. 98, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.

    Expenses $1,696,395 · Revenue $1,674,804

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Christopher Opalka

    INSTRUCTOR

    Total calculated
    $130,670
    From this org
    $130,670
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Robert Murley

    INSTRUCTOR

    Total calculated
    $122,169
    From this org
    $122,169
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Carlo Castiglione

    TRUSTEE

    Total calculated
    $120,398
    From this org
    $0
    From related orgs
    $120,398
    Other
    $0
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $120,398 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    not reported + $120,398 related

  • Jonathan Deroo

    TRUSTEE

    Total calculated
    $117,538
    From this org
    $0
    From related orgs
    $117,538
    Other
    $0
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $117,538 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    not reported + $117,538 related

  • Ryan Lyle

    INSTRUCTOR

    Total calculated
    $115,874
    From this org
    $115,874
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 4 related

  • Rufus Hamilton

    TRUSTEE

    Total calculated
    $114,638
    From this org
    $0
    From related orgs
    $114,638
    Other
    $0
    Hours/week
    1 + 40 related

  • Gary Glaser

    SECRETARY

    Total calculated
    $114,238
    From this org
    $0
    From related orgs
    $114,238
    Other
    $0
    Hours/week
    1 + 40 related

  • Dan Nixon

    TRUSTEE

    Total calculated
    $113,138
    From this org
    $0
    From related orgs
    $113,138
    Other
    $0
    Hours/week
    1 + 40 related

  • William James

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Greg Johnson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael Melaragni

    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
  • 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

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • AMERICAN PAVEMENT SAWING LLC

    CONTRACTOR · MI

  • BENKARI LLC

    CONTRACTOR · MI

  • CBRE GWS LLC

    CONTRACTOR · TX

  • CUT AND CORE CONCRETE LLC

    CONTRACTOR · MI

  • JOHNSON & WOOD LLC

    CONTRACTOR · MI

  • POINT 1 ENGINEERING LLC

    CONTRACTOR · IL

  • REAGAN MECHANICAL LLC

    CONTRACTOR · MI

  • SHAMBAUGH & SON LP

    CONTRACTOR · IN

  • UNIVERSAL PIPING INDUSTRIES LLC

    CONTRACTOR · MI

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • ADVANCED PROJECTS

    CONTRACTOR · LA

  • ADVANTAGE MECHANICAL GROUP

    CONTRACTOR · MI

  • AINSWORTH INC

    CONTRACTOR · MI

  • ANDY J EGAN COMPANY

    CONTRACTOR · MI

  • BRUNOCO PLUMBING

    CONTRACTOR · MI

  • BEN WASHINGTON & SONS PLUMBING

    CONTRACTOR · MI

  • BRIDGING NORTH AMERICA

    CONTRACTOR · MI

  • BRUNER PLUMBING & HEATING

    CONTRACTOR · MI

  • C & R PLUMBING & HEATING

    CONTRACTOR · MI

  • CHERNE CONTRACTING CORPORATION

    CONTRACTOR · MN

  • COMPLETE MECHANICAL CONTRACTING CO

    CONTRACTOR · MI

  • COMPLETE MECHANICAL CONTRACTING INC

    CONTRACTOR · MI

  • CONTI MECHANICAL

    CONTRACTOR · MI

  • CORE MECHANICAL

    CONTRACTOR · MI

  • COUGAR CONTRACTING INC

    CONTRACTOR · MI

  • DAN ALLOR PLUMBING & HEATING

    CONTRACTOR · MI

  • DANBOISE MECHANICAL INC

    CONTRACTOR · MI

  • DE-CAL INC

    CONTRACTOR · MI

  • DETROIT DIAMOND DRILLING INC

    CONTRACTOR · MI

  • DETROIT PIPING GRP MEC CON INC

    CONTRACTOR · MI

  • DICKERSON MECHANICAL

    CONTRACTOR · MI

  • ECKER MECHANICAL

    CONTRACTOR · MI

  • EXPERT MECHANICAL SERVICE INC

    CONTRACTOR · MI

  • EIGHTH LINE TECHNOLOGIES

    CONTRACTOR

  • FMG CONCRETE CUTTING INC

    CONTRACTOR · MI

  • FALCON PLUMBING & HEATING

    CONTRACTOR · MI

  • F M SYLVAN INC

    CONTRACTOR · MI

  • GOYETTE MECHANICAL CO

    CONTRACTOR · MI

  • GREAT LAKES MECHANICAL

    CONTRACTOR · MI

  • GUARDIAN PLUMBING & HEATING INC

    CONTRACTOR · MI

  • GUIDELINE PLUMBING & HEATING

    CONTRACTOR · MI

  • HASSIG & SONS

    CONTRACTOR · MI

  • HOLLY CONSTRUCTION COMPANY

    CONTRACTOR · MI

  • HOLLYWOOD PLUMBING & HEATING

    CONTRACTOR · MI

  • HOYT BRUMM & LINK

    CONTRACTOR · MI

  • INDUSTRIAL PIPING SYSTEMS

    CONTRACTOR · MI

  • INDUSTRIAL POWER SYSTEMS

    CONTRACTOR · MI

  • JF CAVANAUGH CO

    CONTRACTOR · MI

  • JM & SONS PLUMBING

    CONTRACTOR · MI

  • JOHN E GREEN PLUMBING & HEATING

    CONTRACTOR · MI

  • JOHNSON CONTROLS INC

    CONTRACTOR · WI

  • KEIPER MECHANICAL INC

    CONTRACTOR · MI

  • KEVIN IRWIN PLUMBING

    CONTRACTOR · MI

  • KOSIBA PLUMBING & HEATING

    CONTRACTOR · MI

  • LAKESHORE GLOBAL CORPORATION

    CONTRACTOR · MI

  • LIMBACH COMPANY

    CONTRACTOR · MI

  • LONG MECHANICAL

    CONTRACTOR · MI

  • LYON MECHANICAL INC

    CONTRACTOR · MI

  • MACOMB MECHANICAL INC

    CONTRACTOR · MI

  • MARC DUTTON IRRIGATION

    CONTRACTOR · MI

  • MANTICORE CONSTRUCTION SERVICE

    CONTRACTOR · MI

  • MASTERCRAFT PLUMBING INC

    CONTRACTOR · MI

  • METRO PIPING INC

    CONTRACTOR · MI

  • MILLER-BOLDT INC

    CONTRACTOR · MI

  • MONROE PLUMBING & HEATING

    CONTRACTOR · MI

  • NEW CENTER PLUMBING & HEATING

    CONTRACTOR · MI

  • OAKLAND PLUMBING CO

    CONTRACTOR · MI

  • OSCAR W LARSON NMA CO

    CONTRACTOR · MI

  • PETE THE PLUMBER

    CONTRACTOR · MI

  • PHANTOM SPECIALITY CONSTRUCTION

    CONTRACTOR · MI

  • POWER PROCESS PIPING

    CONTRACTOR · MI

  • PROCESS PIPING & EQUIPMENT

    CONTRACTOR · MI

  • PROGRESSIVE MECHANICAL INC

    CONTRACTOR · MI

  • RA RUSH PLUMBING AND HEATING

    CONTRACTOR · MI

  • ROBERTSON PLUMBING & HEATING

    CONTRACTOR · MI

  • SARDELLI POOLS

    CONTRACTOR · MI

  • S&D MECHANICAL SERVICES INC

    CONTRACTOR · MI

  • SE KALCHIK MECHANICAL

    CONTRACTOR · MI

  • SEAWAY MECHANICAL CONTRACTORS INC

    CONTRACTOR · MI

  • SONGER STEEL SVCS

    CONTRACTOR · PA

  • SUPERIOR FLUID SYSTEMS

    CONTRACTOR · MI

  • TEMPCO MECHANICAL CONSTRUCTION

    CONTRACTOR · MI

  • TROY PLUMBING

    CONTRACTOR · MI

  • USA PLUMBING

    CONTRACTOR · MI

  • WJ ONEIL CO

    CONTRACTOR · MI

  • WATSON BROS SERVICE COMPANY

    CONTRACTOR · MI

  • WEISS CONSTRUCTION CO

    CONTRACTOR · MI

  • WESTERN MECHANICAL CONTR INC

    CONTRACTOR · MI

  • WILLIAM E WALTER

    CONTRACTOR · MI

  • WM FLOYD COMPANY

    CONTRACTOR · MI

  • WHISLER PLUMBING & HEATING

    CONTRACTOR · MI

Provenance

Return type
form_990
Tax year
2024
Filed
7 October 2025
IRS schema version
2024v5.0
Source object
202522819349301232

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