Form 990 for tax year 2022
Filed by PIPEFITTERS EDUCATIONAL & BUILDING FUND 49-0027-00-0.
Totals
- Total revenue
- $2,259,236
- Total expenses
- $2,134,838
- Contributions and grants received
- $23,469
- Grants paid
- $0
- Program service revenue
- $2,231,500
- Investment income
- $4,267
- Other revenue
- $0
- Total assets, end of year
- $4,075,314
- Total liabilities, end of year
- $148,549
- Net assets or fund balances, end of year
- $3,926,765
- Program services expenses (Part IX)
- $1,894,524
- Management and general expenses
- $240,314
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $1,894,524
Program services were 88.7% 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
$23,469
-
2a · Program service revenue: TUITION AND BOOKS
total $123,811 · unrelated business $0 · excluded $0
-
2b · Program service revenue: EMPLOYER CONTRIBUTIONS
total $2,107,689 · unrelated business $0 · excluded $0
-
2c · Program service revenue: MISCELLANEOUS INCOME
total $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $4,267 · unrelated business $0 · excluded $4,267
-
7a · Gross sales of assets other than inventory
securities $240,000
-
7b · Less cost or other basis and sales expenses
securities $240,000
-
7c · Gain or loss
securities $0
-
7d · Net gain or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $167,851 · program services $167,851 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $632,978 · program services $573,709 · management and general $59,269 · fundraising $0
-
8 · Pension plan contributions
total $248,669 · program services $248,669 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $181,833 · program services $181,833 · management and general $0 · fundraising $0
-
10 · Payroll taxes
total $59,748 · program services $54,995 · management and general $4,753 · fundraising $0
-
11b · Fees: legal
total $48,014 · program services $0 · management and general $48,014 · fundraising $0
-
11c · Fees: accounting
total $10,530 · program services $0 · management and general $10,530 · fundraising $0
-
13 · Office expenses
total $40,162 · program services $0 · management and general $40,162 · fundraising $0
-
16 · Occupancy
total $199,401 · program services $146,264 · management and general $53,137 · fundraising $0
-
19 · Conferences, conventions and meetings
total $4,186 · program services $0 · management and general $4,186 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $82,496 · program services $82,496 · management and general $0 · fundraising $0
-
23 · Insurance
total $28,589 · program services $28,589 · management and general $0 · fundraising $0
-
24a · Other expenses: BANK CHARGES
total $8,657 · program services $0 · management and general $8,657 · fundraising $0
-
24b · Other expenses: TELEPHONE
total $9,570 · program services $0 · management and general $9,570 · fundraising $0
-
24c · Other expenses: TESTING
total $64,141 · program services $64,141 · management and general $0 · fundraising $0
-
24d · Other expenses: REIMBURSEMENTS
total $27,042 · program services $27,042 · management and general $0 · fundraising $0
-
24e · All other expenses
total $320,971 · program services $318,935 · management and general $2,036 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,238,201 · end of year $2,497,663
-
2 · Savings and temporary cash investments
beginning of year $360,927 · end of year $259,735
-
4 · Accounts receivable
beginning of year $137,943 · end of year $158,679
-
9 · Prepaid expenses and deferred charges
beginning of year $12,817 · end of year $10,913
-
10a · Land, buildings and equipment: cost or other basis
$4,331,323
-
10b · Land, buildings and equipment: accumulated depreciation
$3,183,828
-
10c · Land, buildings and equipment, net
beginning of year $1,171,876 · end of year $1,147,495
-
15 · Other assets
beginning of year $70 · end of year $829
-
17 · Accounts payable and accrued expenses
beginning of year $108,275 · end of year $148,549
-
27 · Net assets without donor restrictions
beginning of year $3,813,559 · end of year $3,926,765
Mission and programs · 2022
Mission
TRAINING SCHOOL - EDUCATION OF APPRENTICE & JOURNEYMAN PIPEFITTERS
Activities or mission (Part I)
TRAINING SCHOOL - EDUCATION OF PIPEFITTERS
-
PIPEFITTERS APPRENTICE TRAINING PROGRAM AND JOURNEYMEN CONTINUING EDUCATION PROGRAM
Expenses $1,894,524 · Revenue $2,254,969
As filed on the 2022 return.
Listed in Part VII
-
Carl GrolleCARL GROLLE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.25
-
Rick FastRICK FAST
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.25
-
James WilsonJAMES WILSON
DIRECTOR
- Total calculated
- $167,851
- From this org
- $167,851
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $167,851
- Bonus
- $0
- Other
- $0
- Deferred
- $42,762
- Nontaxable benefits
- $36,196
- Filer's total
- $246,809
-
Bill HelwigBILL HELWIG
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.25
-
Sam CadenaSAM CADENA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.25
-
Chris FreemanCHRIS FREEMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.25
-
Jake RegitsJAKE REGITS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.25
-
Joe KohlerJOE KOHLER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 0.25
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.
-
501(C)(5) · UNION · MI
Directly controlled by NA
-
501(C)(3) · UNIVERSITY · MI
Directly controlled by NA
-
MICHIGAN PIPE TRADES ASSOCIATION
501(c) (5) · UNION ASSOCIATION · MI
Directly controlled by NA
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.
-
ABM BUILDING SOLUTIONS
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
ALLIED GENERAL MECHANICAL LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
JG MECHANICAL LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
JOHNSON & WOOD LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
MECHANICAL SYSTEMS SERVICE LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
MSL MECHANCIAL
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
SUPERIOR FLUID SYSTEMS LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
GOLDEN REFRIGERATION
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
SHAMBAUGH & SON INC
N/A · CONSTRUCTION · IN · 0% owned
Directly controlled by NO
-
UNIVERSAL PIPING INDUSTRIAS LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
HERITAGE MECHANICAL LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
K & S MECHANICAL SERVICES LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
REAGAN MECHANICAL LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
VRF TECHNOLOGIES HVAC LLC
N/A · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
A&B REFRIGERATION
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
ALLIANCE AC & HEATING INC
C · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
ALLOY MECHANICAL
C · CONSTRUCTION · IL · 0% owned
Directly controlled by NO
-
ANDY J EGAN
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
APCOM POWER
C · CONSTRUCTION · TX · 0% owned
Directly controlled by NO
-
ARCTIC AIR INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
AUGUST WINTER & SONS INC
S · CONSTRUCTION · WI · 0% owned
Directly controlled by NO
-
B&C TEN AIR HVAC SYSTEMS
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
BHI ENERGY SERVICES
S · CONSTRUCTION · GA · 0% owned
Directly controlled by NO
-
BLUEWATER BOILER & MECHANICAL
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
BRINES REFRIGERATION
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
BUMLER MECHANICAL
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
CAMPBELL INC
C · CONSTRUCTION · OH · 0% owned
Directly controlled by NO
-
CR MEYER & SONS COMPANY
S · CONSTRUCTION · WI · 0% owned
Directly controlled by NO
-
CARRIER CORPORATION
S · CONSTRUCTION · NY · 0% owned
Directly controlled by NO
-
COASTLINE MECHANICAL
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
COMPLETE MECHANICAL CONTRACTOR
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
CONTI MECHANICAL INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
DANBOISE MECHANICAL INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
DAIKIN APPLIED
S · CONSTRUCTION · MN · 0% owned
Directly controlled by NO
-
DE-CAL INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
DELTA TEMP INC
C · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
DETROIT BOILER COMPANY
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
DETROIT PIPING GRP MECH CON COMPANY
C · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
DUAL TEMP COMPANIES
S · CONSTRUCTION · IL · 0% owned
Directly controlled by NO
-
DUAL TEMP REFRIGERATION INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
DUNBAR MECH INC
S · CONSTRUCTION · OH · 0% owned
Directly controlled by NO
-
FM SYLVAN INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
GEM INDUSTRIAL INC
S · CONSTRUCTION · OH · 0% owned
Directly controlled by NO
-
GOYETTE MECHANICAL
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
GREAT LAKES MECHANICAL
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
HENKELS & MCCOY INC
S · CONSTRUCTION · PA · 0% owned
Directly controlled by NO
-
HOLLY CONSTRUCTION
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
HONEYWELL INC
C · CONSTRUCTION · MN · 0% owned
Directly controlled by NO
-
HOYT BRUMM & LINK
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
HUSSMAN SERVICES CORPORATION
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
INDUSTRIAL POWER SYSTEMS INC
S · CONSTRUCTION · OH · 0% owned
Directly controlled by NO
-
JANSSEN REFRIGERATION COMPANY
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
JOHN DARR MECHANICAL INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
JOHN E GREEN P&H CO
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
JOHNSON CONTROLS INC
C · CONSTRUCTION · WI · 0% owned
Directly controlled by NO
-
KROPF SERVICE CO
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
LAMSAR INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
LIMBACH COMPANY
C · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
LINCOLN MANUFACTURING INC
C · MFG-CONSTRUCTION · PA · 0% owned
Directly controlled by NO
-
LONG MECHANICAL
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
MECHANICAL DESIGN & INSTALL (MD & I)
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
MECHANICAL SERVICES INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
METRO CONTROLS INC
C · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
METRO PIPING INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
MID-AMERICAN GUNITE INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
MILLER BOLDT INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
MONROE PLUMBING & HEATING
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
NB PROCESSING INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
OSCAR W LARSON NMA CO
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
PCS
S · CONSTRUCTION · WV · 0% owned
Directly controlled by NO
-
PHOENIX ENVIRONMENTAL
C · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
PHOENIX REFRIGERATION
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
POWER PROCESS PIPING INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
PREMIER REFRIGERATION CO
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
PROGRESSIVE MECHANICAL
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
R&D MECHANICAL SYSTEMS
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
RW MEAD & SONS INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
RW LAPINE INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
RENE VANASSCHE & SONS
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
S&D MECHANICAL SERVICES INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
S&M SHEET METAL
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
SAMA MECHANICAL PIPING
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
SEAWAY MECHANICAL CONTRACTORS
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
SIEMENS BUILDING TECHNOLOGIES
C · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
SONGER STEEL SVCS (SSI INC)
S · CONSTRUCTION · PA · 0% owned
Directly controlled by NO
-
SUMMIT CONTRACTORS INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
SYSTEMP CORP
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
TH EIFERT MECHANICAL CONTRACTORS
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
TEMPERATURE SERVICES
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
THERMAL-NETICS LLC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
TRANE US INC
C · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
UNITED PIPING INC
S · CONSTRUCTION · MN · 0% owned
Directly controlled by NO
-
WATSON BROS SERVICE COMPANY
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
WEBB MECHANICAL & ELECTRICAL CONTRACTORS
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
WESTERN MECH CONTRACTORS INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
WILLIAM E WALTER INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
WITT MECHANICAL INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
W SOULE & CO
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
WHISTLER PLUMBING & HEATING INC
S · CONSTRUCTION · OH · 0% owned
Directly controlled by NO
-
WJ O NEIL COMPANY
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
WOOD REFRIGERATION
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
CBRE INC
S · CONSTRUCTION · TX · 0% owned
Directly controlled by NO
-
CLIMATE PROS INC
S · CONSTRUCTION · IL · 0% owned
Directly controlled by NO
-
DEE CRAMER INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
MACOMB MECHANICAL
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
WJ O'NEIL MECHANICAL SVS
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
WAGNER-MEINERT INC
S · CONSTRUCTION · IN · 0% owned
Directly controlled by NO
-
SYENERGY ENGINEERING
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
PURVIS & FOSTER INC
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
CLIMATE TECHNOLOGY MECH SYSTEM
S · CONSTRUCTION · MI · 0% owned
Directly controlled by NO
-
KIEWIT POWER CONSTRUCTORS
S · CONSTRUCTION · NE · 0% owned
Directly controlled by NO
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 1 August 2023
- IRS schema version
- 2022v5.0
- Source object
- 202342899349301504
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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