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← PLUMBERS & PIPEFITTERS LOCAL 23 TRAINING FUND

Form 990 for tax year 2024

Filed by PLUMBERS & PIPEFITTERS LOCAL 23 TRAINING FUND.

Totals

Total revenue
$2,376,339
Total expenses
$1,971,192
Contributions and grants received
$49,870
Grants paid
$0
Program service revenue
$2,162,247
Investment income
$136,212
Other revenue
$28,010
Total assets, end of year
$3,712,549
Total liabilities, end of year
$264,195
Net assets or fund balances, end of year
$3,448,354
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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.

  • 1d · Related organizations

    $14,452

  • 1f · All other contributions, gifts and grants

    $35,418

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $2,110,788 · related or exempt $2,110,788

  • 2b · Program service revenue: TRAINING REIMBURSEMENT

    total $25,000 · related or exempt $25,000

  • 2c · Program service revenue: SCHOOL MATERIALS

    total $18,184 · related or exempt $18,184

  • 2d · Program service revenue: SCHOLARSHIP DELINQUENC

    total $8,275 · related or exempt $8,275

  • 3 · Investment income

    total $83,853 · excluded $83,853

  • 6a · Gross rents

    real property $8,500

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $8,500

  • 6d · Net rental income or loss

    total $8,500 · excluded $8,500

  • 7a · Gross sales of assets other than inventory

    securities $420,800 · other assets $1,500

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

    securities $369,941 · other assets $0

  • 7c · Gain or loss

    securities $50,859 · other assets $1,500

  • 7d · Net gain or loss

    total $52,359 · excluded $52,359

  • 11a · Other revenue: WAGE REIMBURSEMENTS

    total $18,344 · excluded $18,344

  • 11b · Other revenue: MISCELLANEOUS

    total $1,166 · excluded $1,166

  • 11e · Other revenue, total

    $19,510

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $234,207

  • 7 · Other salaries and wages

    total $687,458

  • 8 · Pension plan contributions

    total $147,555

  • 9 · Other employee benefits

    total $162,392

  • 10 · Payroll taxes

    total $67,951

  • 11a · Fees: management

    total $28,091

  • 11b · Fees: legal

    total $16,818

  • 11c · Fees: accounting

    total $13,718

  • 11f · Fees: investment management

    total $800

  • 11g · Fees: other

    total $8,732

  • 13 · Office expenses

    total $11,266

  • 14 · Information technology

    total $12,843

  • 16 · Occupancy

    total $267,645

  • 19 · Conferences, conventions and meetings

    total $64,511

  • 22 · Depreciation, depletion and amortization

    total $118,751

  • 23 · Insurance

    total $20,483

  • 24a · Other expenses: TRAINING MATERIALS

    total $82,598

  • 24b · Other expenses: EXAMS

    total $12,717

  • 24c · Other expenses: SCHOOL RELATED MATERIAL

    total $10,715

  • 24d · Other expenses: MISCELLANEOUS

    total $1,941

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $277,858 · end of year $281,213

  • 2 · Savings and temporary cash investments

    beginning of year $11,547 · end of year $11,398

  • 4 · Accounts receivable

    beginning of year $140,603 · end of year $216,348

  • 7 · Other notes and loans receivable

    beginning of year $17,770 · end of year $21,495

  • 9 · Prepaid expenses and deferred charges

    beginning of year $12,772 · end of year $29,952

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

    $1,607,391

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

    $1,155,800

  • 10c · Land, buildings and equipment, net

    beginning of year $484,874 · end of year $451,591

  • 11 · Investments: publicly traded securities

    beginning of year $2,118,663 · end of year $2,521,944

  • 15 · Other assets

    beginning of year $64,396 · end of year $178,608

  • 17 · Accounts payable and accrued expenses

    beginning of year $34,558 · end of year $57,544

  • 25 · Other liabilities

    beginning of year $69,927 · end of year $206,651

  • 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 $3,023,998 · end of year $3,448,354

Mission and programs · 2024

Mission

APPRENTICE TRAINING PROGRAM

Activities or mission (Part I)

APPRENTICE AND JOURNEYMEN TRAINING

  • PROVIDE, MAINTAIN AND ADMINISTER A PROGRAM TO DEVELOP AND FURTHER THE SKILLS OF APPRENTICES AND JOURNEYMEN.

As filed on the 2024 return.

Listed in Part VII

  • RANDALL ALLEN

    NEW - CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • BRIAN HELM

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • RYAN TRACEY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • RYAN MARSHALL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • ROBERT WOODEN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • GREGORY HARLE

    TRAINING COORDINATOR / ALT

    Total calculated
    $234,207
    From this org
    $164,997
    From related orgs
    $0
    Other
    $69,210
    Hours/week
    40 + 3 related

    Schedule J breakdown matched by us

    Base
    $164,615
    Bonus
    $0
    Other
    $382
    Deferred
    $35,280
    Nontaxable benefits
    $33,930
    Filer's total
    $234,207

  • GREGORY HILL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • RICK LUNDVALL

    ALTERNATE TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM SPRAGUE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • JOSH CERONI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • TIMOTHY HUFF

    PAST - CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • DAVID BRYANT

    INSTRUCTOR

    Total calculated
    $192,039
    From this org
    $130,531
    From related orgs
    $0
    Other
    $61,508
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,531
    Bonus
    $0
    Other
    $0
    Deferred
    $31,348
    Nontaxable benefits
    $30,160
    Filer's total
    $192,039

  • PAUL BOGDONAS

    INSTRUCTOR

    Total calculated
    $188,947
    From this org
    $128,436
    From related orgs
    $0
    Other
    $60,511
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,436
    Bonus
    $0
    Other
    $0
    Deferred
    $30,836
    Nontaxable benefits
    $29,675
    Filer's total
    $188,947

  • KAILE BONEY

    INSTRUCTOR

    Total calculated
    $188,947
    From this org
    $128,436
    From related orgs
    $0
    Other
    $60,511
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,436
    Bonus
    $0
    Other
    $0
    Deferred
    $30,836
    Nontaxable benefits
    $29,675
    Filer's total
    $188,947

  • JOSHUA GARDNER

    INSTRUCTOR

    Total calculated
    $188,947
    From this org
    $128,436
    From related orgs
    $0
    Other
    $60,511
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,436
    Bonus
    $0
    Other
    $0
    Deferred
    $30,836
    Nontaxable benefits
    $29,675
    Filer's total
    $188,947

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

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

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
2024
Filed
21 August 2025
IRS schema version
2024v5.2
Source object
202522339349300632

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