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← APPRENTICESHIP & TRAINING TRUST FUND UA LOCAL 342

Form 990 for tax year 2022

Filed by APPRENTICESHIP & TRAINING TRUST FUND UA LOCAL 342.

Totals

Total revenue
$13,126,300
Total expenses
$11,147,148
Contributions and grants received
$889,523
Grants paid
$0
Program service revenue
$11,768,479
Investment income
$406,610
Other revenue
$61,688
Total assets, end of year
$42,780,268
Total liabilities, end of year
$3,379,602
Net assets or fund balances, end of year
$39,400,666
Program services expenses (Part IX)
$10,169,221
Management and general expenses
$977,927
Fundraising expenses
$0
Program service expenses (Part III)
$10,169,221

Program services were 91.2% 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.

  • 1e · Government grants (contributions)

    $825,279

  • 1f · All other contributions, gifts and grants

    $64,244

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $11,294,422 · related or exempt $11,294,422

  • 2b · Program service revenue: REIMBURSEMENTS

    total $465,021 · related or exempt $465,021

  • 2c · Program service revenue: SALE OF BOOKS

    total $9,036 · related or exempt $9,036

  • 3 · Investment income

    total $374,249 · excluded $374,249

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $2,343,941 · other assets $57,600

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

    securities $2,353,392 · other assets $15,788

  • 7c · Gain or loss

    securities -$9,451 · other assets $41,812

  • 7d · Net gain or loss

    total $32,361 · excluded $32,361

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: RECYCLED SCRAP METAL

    total $10,661 · related or exempt $10,661

  • 11b · Other revenue: PROPERTY TAX REFUND

    total $51,027 · related or exempt $51,027

  • 11e · Other revenue, total

    $61,688

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $312,034 · program services $280,831 · management and general $31,203

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $4,047,876 · program services $3,643,088 · management and general $404,788

  • 8 · Pension plan contributions

    total $576,389 · program services $518,750 · management and general $57,639

  • 9 · Other employee benefits

    total $953,025 · program services $857,722 · management and general $95,303

  • 10 · Payroll taxes

    total $335,121 · program services $301,609 · management and general $33,512

  • 11a · Fees: management

    total $10,000 · management and general $10,000

  • 11b · Fees: legal

    total $8,500 · program services $1,279 · management and general $7,221

  • 11c · Fees: accounting

    total $54,786 · program services $2,238 · management and general $52,548

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $35,538 · program services $35,538

  • 11g · Fees: other

    total $64,421 · program services $64,421

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $531,254 · program services $478,128 · management and general $53,126

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $1,238,072 · program services $1,114,265 · management and general $123,807

  • 17 · Travel

    total $146,223 · program services $146,223

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $96,070 · program services $96,070

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $57,809 · program services $57,809

  • 22 · Depreciation, depletion and amortization

    total $1,205,642 · program services $1,205,642

  • 23 · Insurance

    total $182,420 · program services $74,390 · management and general $108,030

  • 24a · Other expenses: SCHOOL EXPENSE

    total $1,113,729 · program services $1,113,729

  • 24b · Other expenses: GRADUATION EXPENSE

    total $166,292 · program services $166,292

  • 24c · Other expenses: SCHOOL PROMOTION

    total $11,197 · program services $11,197

  • 24d · Other expenses: UA 342 JML/JSA ADMIN.

    total $750 · management and general $750

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $0 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $4,945,649 · end of year $7,983,044

  • 3 · Pledges and grants receivable

    beginning of year $510,205 · end of year $935,588

  • 4 · Accounts receivable

    beginning of year $947,705 · end of year $986,767

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $104,370 · end of year $110,008

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

    $29,419,718

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

    $8,979,435

  • 10c · Land, buildings and equipment, net

    beginning of year $20,659,572 · end of year $20,440,283

  • 11 · Investments: publicly traded securities

    beginning of year $10,577,535 · end of year $9,671,271

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $28,600 · end of year $2,653,307

  • 17 · Accounts payable and accrued expenses

    beginning of year $475,246 · end of year $738,833

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $2,640,769

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $37,298,390 · end of year $39,400,666

Mission and programs · 2022

Mission

EDUCATION AND TRAINING IN THE PIPE TRADES INDUSTRY.

  • PROVIDED TRAINING TO MEMBERS OF U.A. LOCAL 342 AND OTHER U.A. LOCAL UNIONS WHO ARE WORKING PRIMARILY IN THE JURISDICTION OF U.A. LOCAL 342.

    Expenses $10,169,221 · Revenue $11,830,167

As filed on the 2022 return.

Listed in Part VII

  • Albert Garcia

    TRAINING DIRECTOR

    Total calculated
    $312,033
    From this org
    $182,789
    From related orgs
    $0
    Other
    $129,244
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,789
    Bonus
    $0
    Other
    $0
    Deferred
    $94,224
    Nontaxable benefits
    $35,020
    Filer's total
    $312,033

  • Michael Afonso

    COORDINATOR

    Total calculated
    $308,581
    From this org
    $180,027
    From related orgs
    $0
    Other
    $128,554
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,027
    Bonus
    $0
    Other
    $0
    Deferred
    $93,534
    Nontaxable benefits
    $35,020
    Filer's total
    $308,581

  • Kevin Sullivan

    COORDINATOR

    Total calculated
    $308,581
    From this org
    $180,027
    From related orgs
    $0
    Other
    $128,554
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,027
    Bonus
    $0
    Other
    $0
    Deferred
    $93,534
    Nontaxable benefits
    $35,020
    Filer's total
    $308,581

  • Josh Galanda

    COORDINATOR

    Total calculated
    $303,481
    From this org
    $175,947
    From related orgs
    $0
    Other
    $127,534
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,947
    Bonus
    $0
    Other
    $0
    Deferred
    $92,514
    Nontaxable benefits
    $35,020
    Filer's total
    $303,481

  • Daryl Bartzi

    COORDINATOR

    Total calculated
    $301,789
    From this org
    $175,248
    From related orgs
    $0
    Other
    $126,541
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,248
    Bonus
    $0
    Other
    $0
    Deferred
    $91,629
    Nontaxable benefits
    $34,912
    Filer's total
    $301,789

  • Anthony Cuellar

    INSTRUCTOR

    Total calculated
    $265,240
    From this org
    $167,614
    From related orgs
    $0
    Other
    $97,626
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,614
    Bonus
    $0
    Other
    $0
    Deferred
    $48,527
    Nontaxable benefits
    $49,099
    Filer's total
    $265,240

  • Che Timmons

    CHAIRMAN/TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Alex Hall

    CO-CHAIRMAN/TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Leroy Ginn

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Randy Loyd

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Chad Johnston

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael Lescure

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Chuck Leonard

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Robbie Nash

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Don Silva

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Marc Lopez

    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. 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.

Provenance

Return type
form_990
Tax year
2022
Filed
23 April 2024
IRS schema version
2022v5.0
Source object
202431169349301203

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