Form 990 for tax year 2024
Filed by PLUMBERS LOCAL 24 EDUCATION FUND.
Totals
- Total revenue
- $1,436,901
- Total expenses
- $1,162,799
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $1,287,692
- Investment income
- $149,209
- Other revenue
- $0
- Total assets, end of year
- $7,538,140
- Total liabilities, end of year
- $202,160
- Net assets or fund balances, end of year
- $7,335,980
- Program services expenses (Part IX)
- $983,563
- Management and general expenses
- $179,236
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $983,563
Program services were 84.6% 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 $1,127,793 · related or exempt $1,127,793
-
2b · Program service revenue: EXPENSES REIMBURSED
total $31,005 · related or exempt $31,005
-
2c · Program service revenue: GRANT INCOME
total $56,976 · related or exempt $56,976
-
2d · Program service revenue: RENTAL INCOME
total $71,918 · related or exempt $71,918
-
3 · Investment income
total $149,209 · related or exempt $149,209
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
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 $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $394,671 · program services $394,671
-
8 · Pension plan contributions
total $83,978 · program services $83,978
-
9 · Other employee benefits
total $51,772 · program services $51,772
-
10 · Payroll taxes
total $40,877 · program services $40,877
-
11a · Fees: management
total $18,984 · management and general $18,984
-
11b · Fees: legal
total $21,070 · management and general $21,070
-
11c · Fees: accounting
total $20,115 · management and general $20,115
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $38,436 · program services $19,987 · management and general $18,449
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $147,101 · program services $147,101
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $12,951 · program services $6,476 · management and general $6,475
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $74,677 · program services $37,339 · management and general $37,338
-
22 · Depreciation, depletion and amortization
total $96,149 · program services $48,075 · management and general $48,074
-
23 · Insurance
total $34,923 · program services $26,192 · management and general $8,731
-
24a · Other expenses: EDUCATION, APPRENTICE EXPENSES
total $107,895 · program services $107,895
-
24b · Other expenses: Grant Expenses
total $19,200 · program services $19,200
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,529,617 · end of year $707,527
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $133,961 · end of year $362,804
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $20,215 · end of year $19,678
-
10a · Land, buildings and equipment: cost or other basis
$3,882,616
-
10b · Land, buildings and equipment: accumulated depreciation
$1,329,521
-
10c · Land, buildings and equipment, net
beginning of year $2,613,056 · end of year $2,553,095
-
11 · Investments: publicly traded securities
beginning of year $2,553,379 · end of year $3,657,963
-
12 · Investments: other securities
beginning of year $229,612 · end of year $237,073
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $34,275 · end of year $202,160
-
29 · Capital stock, trust principal or current funds
beginning of year $7,045,565 · end of year $7,335,980
Mission and programs · 2024
Mission
PROVIDE APPRENTICE TRAINING AND CONTINUING EDUCATION FOR JOURNEYMEN AND ELIGIBLE PARTICIPANTS
-
PLUMBING TRAINING FOR JOURNEYMEN AND APPRENTICES OF LOCAL 24 PURSUANT TO A TRUST AGREEMENT BETWEEN THE MECHANICAL CONTRACTORS ASSOCIATION AND PLUMBERS LOCAL NO. 24
Expenses $983,563 · Revenue $1,436,901
As filed on the 2024 return.
Listed in Part VII
-
Roshan WhiteROSHAN WHITE
Trustee
- Total calculated
- $308,165
- From this org
- $0
- From related orgs
- $184,442
- Other
- $123,723
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $179,201 related
- Bonus
- not reported
- Other
- not reported + $5,241 related
- Deferred
- not reported
- Nontaxable benefits
- not reported + $123,723 related
- Filer's total
- not reported + $308,165 related
-
Patrick KelleherPATRICK KELLEHER
Trustee
- Total calculated
- $300,539
- From this org
- $0
- From related orgs
- $177,426
- Other
- $123,113
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $176,304 related
- Bonus
- not reported
- Other
- not reported + $1,122 related
- Deferred
- not reported
- Nontaxable benefits
- not reported + $123,113 related
- Filer's total
- not reported + $300,539 related
-
Kermit Hartman JrKERMIT HARTMAN JR
Trustee
- Total calculated
- $298,707
- From this org
- $0
- From related orgs
- $176,024
- Other
- $122,683
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $174,261 related
- Bonus
- not reported
- Other
- not reported + $1,763 related
- Deferred
- not reported
- Nontaxable benefits
- not reported + $122,683 related
- Filer's total
- not reported + $298,707 related
-
Chadrick GarrisCHADRICK GARRIS
Trustee
- Total calculated
- $298,507
- From this org
- $0
- From related orgs
- $175,824
- Other
- $122,683
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $174,261 related
- Bonus
- not reported
- Other
- not reported + $1,563 related
- Deferred
- not reported
- Nontaxable benefits
- not reported + $122,683 related
- Filer's total
- not reported + $298,507 related
-
Vincent ScordoVINCENT SCORDO
Trustee
- Total calculated
- $298,457
- From this org
- $0
- From related orgs
- $175,774
- Other
- $122,683
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $174,261 related
- Bonus
- not reported
- Other
- not reported + $1,513 related
- Deferred
- not reported
- Nontaxable benefits
- not reported + $122,683 related
- Filer's total
- not reported + $298,457 related
-
Michael QuinnMICHAEL QUINN
INSTRUCTOR
- Total calculated
- $283,819
- From this org
- $164,695
- From related orgs
- $0
- Other
- $119,124
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $163,795
- Bonus
- not reported
- Other
- $900
- Deferred
- not reported
- Nontaxable benefits
- $119,124
- Filer's total
- $283,819
-
Salvatore FicheraSALVATORE FICHERA
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Robert P ArmisteadROBERT P ARMISTEAD
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Christopher SnyderCHRISTOPHER SNYDER
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Nelson ZabranskyNELSON ZABRANSKY
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Phillip PetilloPHILLIP PETILLO
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.
-
501(c)(5) · AFFILIATED LOCAL UNION · NJ
Directly controlled by NA
-
PLUMBERS LOCAL UNION NO 24 ANNUITY
501(a) · AFFILIATED ANNUITY FUND · NJ
Directly controlled by NA
-
PLUMBERS LOCAL UNION NO 24 PENSION
501 · AFFILIATED PENSION FUND · NJ
Directly controlled by NA
-
PLUMBERS LOCAL UNION NO 24 WELFARE
501(c)(9) · AFFILIATED WELFARE FUND · NJ
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 27 October 2025
- IRS schema version
- 2024v5.2
- Source object
- 202533009349301523
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