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← APPRENTICE & JOURNEYMAN TRG TR FUND OF SO CA PLMG HTG & PIPING INDUS

Form 990 for tax year 2023

Filed by APPRENTICE & JOURNEYMAN TRG TR FUND OF SO CA PLMG HTG & PIPING INDUS.

Totals

Total revenue
$43,936,772
Total expenses
$29,986,327
Contributions and grants received
$434,160
Grants paid
$0
Program service revenue
$39,599,116
Investment income
$2,176,227
Other revenue
$1,727,269
Total assets, end of year
$182,617,525
Total liabilities, end of year
$40,439,508
Net assets or fund balances, end of year
$142,178,017
Program services expenses (Part IX)
$17,546,777
Management and general expenses
$12,439,550
Fundraising expenses
$0
Program service expenses (Part III)
$17,546,777

Program services were 58.5% 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)

    $434,160

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $34,289,253 · related or exempt $34,289,253

  • 2b · Program service revenue: TRAINING PROGRAM REIMBURSEMENT

    total $5,309,863 · related or exempt $5,309,863

  • 3 · Investment income

    total $2,180,011 · excluded $2,180,011

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

    other assets $3,784

  • 7c · Gain or loss

    other assets -$3,784

  • 7d · Net gain or loss

    total -$3,784 · excluded -$3,784

  • 11a · Other revenue: LLC

    total $1,429,572 · related or exempt $1,429,572

  • 11b · Other revenue: MISCELLANEOUS INCOME

    total $297,697 · related or exempt $297,697

  • 11e · Other revenue, total

    $1,727,269

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $518,301 · management and general $518,301

  • 7 · Other salaries and wages

    total $8,984,731 · program services $7,252,598 · management and general $1,732,133

  • 8 · Pension plan contributions

    total $1,670,847 · program services $1,606,294 · management and general $64,553

  • 9 · Other employee benefits

    total $1,149,045 · program services $1,009,487 · management and general $139,558

  • 10 · Payroll taxes

    total $661,922 · program services $570,276 · management and general $91,646

  • 11b · Fees: legal

    total $237,183 · management and general $237,183

  • 11c · Fees: accounting

    total $62,604 · management and general $62,604

  • 11f · Fees: investment management

    total $2,773 · management and general $2,773

  • 11g · Fees: other

    total $792,305 · management and general $792,305

  • 13 · Office expenses

    total $257,609 · management and general $257,609

  • 14 · Information technology

    total $790,499 · management and general $790,499

  • 16 · Occupancy

    total $2,178,558 · program services $73,502 · management and general $2,105,056

  • 17 · Travel

    total $174,673 · management and general $174,673

  • 19 · Conferences, conventions and meetings

    total $103,262 · program services $96,887 · management and general $6,375

  • 20 · Interest

    total $108 · program services $108

  • 22 · Depreciation, depletion and amortization

    total $4,348,779 · management and general $4,348,779

  • 23 · Insurance

    total $366,057 · management and general $366,057

  • 24a · Other expenses: LLC EXPENSE

    total $4,430,928 · program services $4,430,928

  • 24b · Other expenses: CLASS/SHOP/BOOK SUPPLIE

    total $2,198,873 · program services $2,198,873

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $749,446 · management and general $749,446

  • 24d · Other expenses: UA/ANN ARBOR TRAINING

    total $232,264 · program services $232,264

  • 24e · All other expenses

    total $75,560 · program services $75,560

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $81,912,587 · end of year $26,118,996

  • 4 · Accounts receivable

    beginning of year $3,614,397 · end of year $5,411,503

  • 9 · Prepaid expenses and deferred charges

    beginning of year $705,613 · end of year $344,814

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

    $144,585,632

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

    $23,656,761

  • 10c · Land, buildings and equipment, net

    beginning of year $70,960,016 · end of year $120,928,871

  • 12 · Investments: other securities

    beginning of year $2,667,060

  • 15 · Other assets

    beginning of year $10,243,284 · end of year $29,813,341

  • 17 · Accounts payable and accrued expenses

    beginning of year $887,636 · end of year $1,060,625

  • 19 · Deferred revenue

    beginning of year $31,659

  • 23 · Secured mortgages and notes payable

    beginning of year $40,126,028 · end of year $39,293,669

  • 25 · Other liabilities

    beginning of year $510,124 · end of year $85,214

  • 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 $128,547,510 · end of year $142,178,017

Mission and programs · 2023

Mission

ESTABLISHING, CONDUCTING, OR PARTICIPATING IN EDUCATIONAL PROGRAMS FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPING INDUSTRY WITHIN SOUTHERN CALIFORNIA.

Activities or mission (Part I)

EDUCATIONAL PROGRAMS FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING INDUSTRY.

  • ESTABLISHED, CONDUCTED OR PARTICIPATED IN EDUCATIONAL PROGRAMS FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPING INDUSTRY WITHIN SOUTHERN CALIFORNIA.

    Expenses $17,546,777 · Revenue $41,326,385

As filed on the 2023 return.

Listed in Part VII

  • CHIP MARTIN

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.5

  • DOUG MARIAN

    CO-CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.5

  • GREG LEWIS

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • JEFF HACHEY

    CO-SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • JEREMY DIAZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • MICHAEL LOPEZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • STEVE BERINGER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • BEN CLAYTON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • RICARDO PEREZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • JOE RAYMOND

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • DAVID HANSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • DAVID BALDWIN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • STEVEN GOMEZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • SHANE BOSTON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • ROBERT JAMES

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • BRYAN SUTTLES

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • CHRIS YOUNG

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • DAMON PREMER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • ED NEWVILLE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • JAY LUSITA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • LYLE FERGUSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • MATT WHISNAND

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • MIKE TEAGUE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • MIKE STEWART

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • STEVE FOSDICK

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • STEVE CORNELIOUS

    TRUSTEE (UNTIL 9/23)

    Total calculated
    $0
    Hours/week
    0.5

  • PRESTON RIEHL

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $296,221
    From this org
    $240,536
    From related orgs
    $0
    Other
    $55,685
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $240,536
    Bonus
    $0
    Other
    $0
    Deferred
    $35,175
    Nontaxable benefits
    $20,510
    Filer's total
    $296,221

  • DEVIN SANGUANSUKDIKOSOL

    CHIEF FINANCIAL OFFICER

    Total calculated
    $266,373
    From this org
    $210,688
    From related orgs
    $0
    Other
    $55,685
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $210,688
    Bonus
    $0
    Other
    $0
    Deferred
    $35,175
    Nontaxable benefits
    $20,510
    Filer's total
    $266,373

  • SERGIO ORTIZ

    FACILITY SUPERVISOR

    Total calculated
    $209,896
    From this org
    $158,515
    From related orgs
    $0
    Other
    $51,381
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,515
    Bonus
    $0
    Other
    $0
    Deferred
    $28,914
    Nontaxable benefits
    $22,467
    Filer's total
    $209,896

  • JOHN SILVEIRA

    FACILITY SUPERVISOR

    Total calculated
    $210,829
    From this org
    $158,125
    From related orgs
    $0
    Other
    $52,704
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,125
    Bonus
    $0
    Other
    $0
    Deferred
    $30,265
    Nontaxable benefits
    $22,439
    Filer's total
    $210,829

  • RAFAEL NAVARRO

    FACILITY SUPERVISOR

    Total calculated
    $201,148
    From this org
    $151,652
    From related orgs
    $0
    Other
    $49,496
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,652
    Bonus
    $0
    Other
    $0
    Deferred
    $27,418
    Nontaxable benefits
    $22,078
    Filer's total
    $201,148

  • EDWARD ARAMBULA JR

    FACILITY SUPERVISOR

    Total calculated
    $197,999
    From this org
    $148,391
    From related orgs
    $0
    Other
    $49,608
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,391
    Bonus
    $0
    Other
    $0
    Deferred
    $27,627
    Nontaxable benefits
    $21,981
    Filer's total
    $197,999

  • JOSEPH BACANI

    FACILITY SUPERVISOR

    Total calculated
    $191,639
    From this org
    $143,570
    From related orgs
    $0
    Other
    $48,069
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,570
    Bonus
    $0
    Other
    $0
    Deferred
    $26,500
    Nontaxable benefits
    $21,569
    Filer's total
    $191,639

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
  • 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

The filer's explanations (Part III)

SCHEDULE J, PART II
THE ROLES OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER ARE FILLED UNDER A SHARED SERVICES AGREEMENT WITH AN UNRELATED ORGANIZATION, SOUTHERN CALIFORNIA PIPE TRADES DISTRICT COUNCIL 16. PRESTON RIEHL AND DEVIN SANGUANSUKDIKOSOL PERFORMED THE DUTIES OF CEO AND CFO RESPECTIVELY, INCLUDING DUTIES NEEDED IN ORDER TO ORCHESTRATE OVERALL THE ORGNAIZATION'S VISION, STRATEGY, AND DELIVERABLES, FOR EXAMPLE CREATING ANNUAL BUDGETS, OVERSEEING ORGANIZATION GROWTH AND EXPANSION PLANS AND COMMUNICATING LONG AND SHORT TERM JOIN LABOR/ MANAGEMENT GOALS. THE TOTAL COMPENSATION TO THE DISTRICT COUNCIL FOR PRESTON AND DEVIN'S SERVICES WAS $518,301.

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.

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.

  • A & J TRAINING INSTITUTE FOR SOUTHERN CALIFORNIA LLC

    REAL ESTATE · CA · income $598,643 · assets $122,514,715

    Directly controlled by APPRENTICE & JOURNEYMAN TRAINING TRUST FUND

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202511359349309216

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