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← PLUMBERS AND PIPEFITTERS APPRENTICESHIP FUND

Form 990 for tax year 2023

Filed by PLUMBERS AND PIPEFITTERS APPRENTICESHIP FUND.

Totals

Total revenue
$5,297,347
Total expenses
$3,810,109
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$5,169,337
Investment income
$77,641
Other revenue
$50,369
Total assets, end of year
$19,942,339
Total liabilities, end of year
$6,324,752
Net assets or fund balances, end of year
$13,617,587
Program services expenses (Part IX)
$1,881,909
Management and general expenses
$1,870,926
Fundraising expenses
$57,274
Program service expenses (Part III)
$1,881,909

Program services were 49.4% 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 $4,986,503 · related or exempt $4,986,503

  • 2b · Program service revenue: BOOK SALES

    total $175,884 · related or exempt $175,884

  • 2c · Program service revenue: TESTING & SCHOOL FEES

    total $6,950 · related or exempt $6,950

  • 3 · Investment income

    total $75,743 · excluded $75,743

  • 6a · Gross rents

    real property $29,709

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $29,709

  • 6d · Net rental income or loss

    total $29,709 · excluded $29,709

  • 7a · Gross sales of assets other than inventory

    other assets $31,892

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

    other assets $29,994

  • 7c · Gain or loss

    other assets $1,898

  • 7d · Net gain or loss

    total $1,898 · unrelated business $1,898

  • 11a · Other revenue: OTHER INCOME

    total $18,575 · related or exempt $18,575

  • 11b · Other revenue: GRADUATION TICKETS

    total $2,085 · related or exempt $2,085

  • 11e · Other revenue, total

    $20,660

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $1,438,965 · program services $1,007,275 · management and general $431,690

  • 8 · Pension plan contributions

    total $386,497 · program services $270,548 · management and general $115,949

  • 9 · Other employee benefits

    total $386,518 · program services $270,563 · management and general $115,955

  • 10 · Payroll taxes

    total $39,649 · program services $27,754 · management and general $11,895

  • 11b · Fees: legal

    total $22,303 · management and general $22,303

  • 11c · Fees: accounting

    total $162,685 · management and general $162,685

  • 11f · Fees: investment management

    total $2,500 · management and general $2,500

  • 11g · Fees: other

    total $43,792 · management and general $43,792

  • 12 · Advertising and promotion

    total $23,724 · management and general $23,724

  • 13 · Office expenses

    total $86,840 · management and general $86,840

  • 14 · Information technology

    total $81,097 · management and general $81,097

  • 16 · Occupancy

    total $288,403 · management and general $288,403

  • 17 · Travel

    total $8,360 · management and general $8,360

  • 19 · Conferences, conventions and meetings

    total $20,108 · management and general $20,108

  • 20 · Interest

    total $286,556 · management and general $286,556

  • 22 · Depreciation, depletion and amortization

    total $69,487 · management and general $69,487

  • 23 · Insurance

    total $39,970 · management and general $39,970

  • 24a · Other expenses: TRAINING SUPPLIES

    total $254,940 · program services $254,940

  • 24b · Other expenses: OTHER EXPENSES

    total $116,886 · management and general $59,612 · fundraising $57,274

  • 24c · Other expenses: INSTRUCTOR TRAINING

    total $50,829 · program services $50,829

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $200 · end of year $292

  • 2 · Savings and temporary cash investments

    beginning of year $3,635,384 · end of year $4,601,205

  • 4 · Accounts receivable

    beginning of year $517,615 · end of year $514,559

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,113 · end of year $15,612

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

    $18,264,950

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

    $4,941,023

  • 10c · Land, buildings and equipment, net

    beginning of year $13,267,143 · end of year $13,323,927

  • 11 · Investments: publicly traded securities

    beginning of year $923,564 · end of year $1,008,546

  • 12 · Investments: other securities

    beginning of year $450,403 · end of year $418,428

  • 15 · Other assets

    end of year $59,770

  • 17 · Accounts payable and accrued expenses

    beginning of year $407,505 · end of year $365,203

  • 23 · Secured mortgages and notes payable

    beginning of year $6,236,860 · end of year $5,959,549

  • 27 · Net assets without donor restrictions

    beginning of year $12,153,057 · end of year $13,617,587

Mission and programs · 2023

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 $1,881,909 · Revenue $5,189,997

As filed on the 2023 return.

Listed in Part VII

  • Christopher G Biondi

    TRAINING DIRECTOR

    Total calculated
    $227,544
    From this org
    $145,813
    From related orgs
    $0
    Other
    $81,731
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,813
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $44,689 related
    Nontaxable benefits
    $0 + $37,042 related
    Filer's total
    $145,813 + $81,731 related

  • Terriea Smalls

    UNION TRUSTEE

    Total calculated
    $236,890
    From this org
    $0
    From related orgs
    $152,378
    Other
    $84,512
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $0 + $152,378 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $84,512 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $236,890 related

  • James Rivera

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Danny Barnes

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Erik Harley

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael Jenkins

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Mike Layden

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Anthony Quade

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Ernest Stevens

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Thomas Buckley

    TRAINING COORDINATOR

    Total calculated
    $203,592
    From this org
    $125,872
    From related orgs
    $0
    Other
    $77,720
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,872
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $45,873 related
    Nontaxable benefits
    $0 + $31,847 related
    Filer's total
    $125,872 + $77,720 related

  • Mason R Holden

    INSTRUCTOR

    Total calculated
    $188,228
    From this org
    $113,540
    From related orgs
    $0
    Other
    $74,688
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,540
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $45,873 related
    Nontaxable benefits
    $0 + $28,815 related
    Filer's total
    $113,540 + $74,688 related

  • Thomas Kilby

    INSTRUCTOR

    Total calculated
    $188,228
    From this org
    $113,540
    From related orgs
    $0
    Other
    $74,688
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,540
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $45,873 related
    Nontaxable benefits
    $0 + $28,815 related
    Filer's total
    $113,540 + $74,688 related

  • Dwayne L Parker Sr

    INSTRUCTOR

    Total calculated
    $184,674
    From this org
    $113,540
    From related orgs
    $0
    Other
    $71,134
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,540
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $42,319 related
    Nontaxable benefits
    $0 + $28,815 related
    Filer's total
    $113,540 + $71,134 related

  • Jack T Schoen

    INSTRUCTOR

    Total calculated
    $187,398
    From this org
    $113,540
    From related orgs
    $0
    Other
    $73,858
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,540
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $45,043 related
    Nontaxable benefits
    $0 + $28,815 related
    Filer's total
    $113,540 + $73,858 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.

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
2023
Filed
9 July 2025
IRS schema version
2023v6.0
Source object
202531929349301443

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