Form 990 for tax year 2022
Filed by PLUMBERS AND PIPEFITTERS APPRENTICESHIP FUND.
Totals
- Total revenue
- $4,574,918
- Total expenses
- $4,476,280
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $4,409,693
- Investment income
- $65,059
- Other revenue
- $100,166
- Total assets, end of year
- $18,797,422
- Total liabilities, end of year
- $6,644,365
- Net assets or fund balances, end of year
- $12,153,057
- Program services expenses (Part IX)
- $977,264
- Management and general expenses
- $3,385,443
- Fundraising expenses
- $113,573
- Program service expenses (Part III)
- $977,264
Program services were 21.8% 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.
-
2a · Program service revenue: EMPLOYER CONTRIBUTIONS
total $4,189,338 · related or exempt $4,189,338
-
2b · Program service revenue: BOOK SALES
total $186,355 · related or exempt $186,355
-
2c · Program service revenue: GRANT REVENUE
total $34,000 · related or exempt $34,000
-
3 · Investment income
total $65,059 · excluded $65,059
-
6a · Gross rents
real property $43,177
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $43,177
-
6d · Net rental income or loss
total $43,177 · excluded $43,177
-
11a · Other revenue: OTHER INCOME
total $50,843 · related or exempt $50,843
-
11b · Other revenue: GRADUATION TICKETS
total $6,146 · related or exempt $6,146
-
11e · Other revenue, total
$56,989
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $1,375,925 · program services $371,338 · management and general $1,004,587
-
8 · Pension plan contributions
total $396,879 · program services $107,111 · management and general $289,768
-
9 · Other employee benefits
total $293,642 · program services $79,248 · management and general $214,394
-
10 · Payroll taxes
total $96,940 · program services $26,162 · management and general $70,778
-
11b · Fees: legal
total $88,399 · management and general $88,399
-
11c · Fees: accounting
total $37,970 · management and general $37,970
-
11f · Fees: investment management
total $1,875 · management and general $1,875
-
11g · Fees: other
total $40,278 · management and general $40,278
-
12 · Advertising and promotion
total $8,306 · management and general $8,306
-
13 · Office expenses
total $137,391 · management and general $137,391
-
14 · Information technology
total $73,800 · management and general $73,800
-
16 · Occupancy
total $365,735 · management and general $365,735
-
17 · Travel
total $770 · management and general $770
-
19 · Conferences, conventions and meetings
total $7,820 · management and general $7,820
-
20 · Interest
total $311,731 · management and general $311,731
-
22 · Depreciation, depletion and amortization
total $549,945 · management and general $549,945
-
23 · Insurance
total $63,688 · management and general $63,688
-
24a · Other expenses: TRAINING SUPPLIES
total $320,082 · program services $320,082
-
24b · Other expenses: OTHER EXPENSES
total $231,781 · management and general $118,208 · fundraising $113,573
-
24c · Other expenses: INSTRUCTOR TRAINING
total $73,323 · program services $73,323
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $200 · end of year $200
-
2 · Savings and temporary cash investments
beginning of year $3,159,846 · end of year $3,635,384
-
4 · Accounts receivable
beginning of year $394,843 · end of year $517,615
-
9 · Prepaid expenses and deferred charges
beginning of year $11,871 · end of year $3,113
-
10a · Land, buildings and equipment: cost or other basis
$18,238,127
-
10b · Land, buildings and equipment: accumulated depreciation
$4,970,984
-
10c · Land, buildings and equipment, net
beginning of year $13,814,016 · end of year $13,267,143
-
11 · Investments: publicly traded securities
beginning of year $864,036 · end of year $923,564
-
12 · Investments: other securities
beginning of year $450,185 · end of year $450,403
-
15 · Other assets
beginning of year $0 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $71,533 · end of year $407,505
-
23 · Secured mortgages and notes payable
beginning of year $6,515,000 · end of year $6,236,860
-
27 · Net assets without donor restrictions
beginning of year $12,108,464 · end of year $12,153,057
Mission and programs · 2022
Mission
TO PROVIDE APPRENTICESHIP AND JOURNEYMAN TRAINING IN THE PLUMBING TRADE.
Activities or mission (Part I)
APPRENTICE EDUCATION AND TRAINING
-
THE TRAINING AND CONTINUED EDUCATION OF APPRENTICES AND JOURNEYMEN IN THE PLUMBING & PIPEFITTING INDUSTRY.
Expenses $977,264 · Revenue $4,466,682
As filed on the 2022 return.
Listed in Part VII
-
Christopher G BiondiCHRISTOPHER G BIONDI
TRAINING DIRECTOR
- Total calculated
- $222,135
- From this org
- $143,122
- From related orgs
- $0
- Other
- $79,013
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $143,122
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $43,326 related
- Nontaxable benefits
- $0 + $35,687 related
- Filer's total
- $143,122 + $79,013 related
-
Terriea SmallsTERRIEA SMALLS
UNION TRUSTEE
- Total calculated
- $248,554
- From this org
- $0
- From related orgs
- $152,378
- Other
- $96,176
- Hours/week
- 1
Schedule J breakdown matched by us
- Base
- $0 + $152,378 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $68,782 related
- Nontaxable benefits
- $0 + $27,394 related
- Filer's total
- $0 + $248,554 related
-
James RiveraJAMES RIVERA
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Danny BarnesDANNY BARNES
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Erik HarleyERIK HARLEY
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Michael JenkinsMICHAEL JENKINS
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Mike LaydenMIKE LAYDEN
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Anthony QuadeANTHONY QUADE
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Ernest StevensERNEST STEVENS
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Thomas BuckleyTHOMAS BUCKLEY
TRAINING COORDINATOR
- Total calculated
- $185,407
- From this org
- $113,665
- From related orgs
- $0
- Other
- $71,742
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $113,665
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $43,326 related
- Nontaxable benefits
- $0 + $28,416 related
- Filer's total
- $113,665 + $71,742 related
-
Mason R HoldenMASON R HOLDEN
INSTRUCTOR
- Total calculated
- $180,294
- From this org
- $109,574
- From related orgs
- $0
- Other
- $70,720
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $109,574
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $43,326 related
- Nontaxable benefits
- $0 + $27,394 related
- Filer's total
- $109,574 + $70,720 related
-
Thomas KilbyTHOMAS KILBY
INSTRUCTOR
- Total calculated
- $180,294
- From this org
- $109,574
- From related orgs
- $0
- Other
- $70,720
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $109,574
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $43,326 related
- Nontaxable benefits
- $0 + $27,394 related
- Filer's total
- $109,574 + $70,720 related
-
Dwayne L Parker SrDWAYNE L PARKER SR
INSTRUCTOR
- Total calculated
- $180,294
- From this org
- $109,574
- From related orgs
- $0
- Other
- $70,720
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $109,574
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $43,326 related
- Nontaxable benefits
- $0 + $27,394 related
- Filer's total
- $109,574 + $70,720 related
-
Jack T SchoenJACK T SCHOEN
INSTRUCTOR
- Total calculated
- $180,294
- From this org
- $109,574
- From related orgs
- $0
- Other
- $70,720
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $109,574
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $43,326 related
- Nontaxable benefits
- $0 + $27,394 related
- Filer's total
- $109,574 + $70,720 related
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.
-
501C · UNION · MD
-
PLUMBERS & GASFITTERS RETIREMENT SAVINGS PLAN
501C · RETIREMENT PLAN · MD
-
PLUMBERS & GASFITTERS MEDICAL FUND
501C · HEALTH FUND · MD
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.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
PLUMBERS LOCAL 5 APPRENTICE LLC
EDUCATIONAL ACTIVITIES & OPERATION OF TRAINING BLDG · MD
Directly controlled by PLUMBERS & PIPEFITTERS APPRENTICE FUND
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 10 July 2024
- IRS schema version
- 2022v5.0
- Source object
- 202441939349302154
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