Form 990 for tax year 2024
Filed by JOINT APPRENTICE & JOURNEYMAN EDUCATION FUND.
Totals
- Total revenue
- $937,344
- Total expenses
- $493,693
- Contributions and grants received
- $16,000
- Grants paid
- $0
- Program service revenue
- $840,999
- Investment income
- $80,345
- Other revenue
- $0
- Total assets, end of year
- $2,868,859
- Total liabilities, end of year
- $51,338
- Net assets or fund balances, end of year
- $2,817,521
- Program services expenses (Part IX)
- $361,101
- Management and general expenses
- $132,592
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $361,101
Program services were 73.1% 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
$16,000
-
2a · Program service revenue: EMPLOYER CONTRIBUTIONS
total $819,295 · related or exempt $819,295
-
2b · Program service revenue: TUITION CHARGES AND RE
total $17,690 · related or exempt $17,690
-
2c · Program service revenue: OTHER INCOME
total $4,014 · related or exempt $4,014
-
3 · Investment income
total $80,345 · excluded $80,345
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $160,108 · program services $112,938 · management and general $47,170
-
8 · Pension plan contributions
total $68,865 · program services $68,865
-
9 · Other employee benefits
total $23,166 · program services $23,166
-
10 · Payroll taxes
total $11,430 · management and general $11,430
-
11b · Fees: legal
total $1,400 · management and general $1,400
-
11c · Fees: accounting
total $36,830 · management and general $36,830
-
11f · Fees: investment management
total $3,241 · management and general $3,241
-
11g · Fees: other
total $6,589 · program services $6,589
-
12 · Advertising and promotion
total $1,100 · program services $1,100
-
13 · Office expenses
total $15,299 · management and general $15,299
-
16 · Occupancy
total $11,863 · management and general $11,863
-
17 · Travel
total $43,446 · program services $43,446
-
19 · Conferences, conventions and meetings
total $601 · program services $601
-
22 · Depreciation, depletion and amortization
total $11,899 · program services $11,899
-
23 · Insurance
total $5,359 · management and general $5,359
-
24a · Other expenses: TRAINING SUPPLIES
total $80,698 · program services $80,698
-
24b · Other expenses: EQUIPMENT RENTAL
total $11,799 · program services $11,799
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $238,472 · end of year $407,455
-
2 · Savings and temporary cash investments
beginning of year $561,971 · end of year $1,040,665
-
4 · Accounts receivable
beginning of year $64,986 · end of year $88,574
-
9 · Prepaid expenses and deferred charges
beginning of year $1,205 · end of year $1,435
-
10a · Land, buildings and equipment: cost or other basis
$312,813
-
10b · Land, buildings and equipment: accumulated depreciation
$287,690
-
10c · Land, buildings and equipment, net
beginning of year $35,246 · end of year $25,123
-
11 · Investments: publicly traded securities
beginning of year $1,498,720 · end of year $1,305,607
-
17 · Accounts payable and accrued expenses
beginning of year $10,726 · end of year $12,302
-
25 · Other liabilities
beginning of year $22,595 · end of year $39,036
-
27 · Net assets without donor restrictions
beginning of year $2,367,279 · end of year $2,817,521
Mission and programs · 2024
Mission
THE JOINT APPRENTICE AND JOURNEYMAN EDUCATION FUND WAS CREATED AND IS OPERATED TO EDUCATE AND TRAIN APPRENTICES AND JOURNEYMEN IN PLUMBING, PIPEFITTING AND OTHER SPECIALTY WORK RELATED TO THE OCCUPATION OF PLUMBING AND PIPEFITTING.
-
PROVIDING EDUCATION SERVICES TO APPRENTICES AND JOURNEYMEN IN PLUMBING, PIPEFITTING, WELDING AND AIR CONDITIONING TRADE SERVICES APPLICABLE TO THE UNION PLUMBING AND PIPEFITTING INDUSTRY.
Expenses $361,101 · Revenue $840,999
As filed on the 2024 return.
Listed in Part VII
-
Andy FrattinANDY FRATTIN
MANAGEMENT TRUSTEE/CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Brett MirskyBRETT MIRSKY
LABOR TRUSTEE/FIN. SEC.
- Total calculated
- $0
- Hours/week
- 1
-
Billy BrannackBILLY BRANNACK
LABOR TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mitch CoxMITCH COX
MANAGEMENT TRUSTEE
- 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.
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.
-
PLUMBERS & FITTERS LOCAL UNION 295 PENSION PLAN
401(K) · RETIREMENT BENEFITS · FL
-
PLUMBERS & FITTERS LOCAL UNION 295 WELFARE PLAN
501(C)(9) · WELFARE BENEFITS · FL
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 28 October 2025
- IRS schema version
- 2024v5.2
- Source object
- 202533019349302668
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