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← PLUMBERS & PIPEFITTERS LOCAL 23 TRAINING FUND

Form 990 for tax year 2025

Filed by PLUMBERS & PIPEFITTERS LOCAL 23 TRAINING FUND.

Totals

Total revenue
$2,675,518
Total expenses
$1,872,105
Contributions and grants received
$50,816
Grants paid
$0
Program service revenue
$2,408,451
Investment income
$118,305
Other revenue
$97,946
Total assets, end of year
$4,523,853
Total liabilities, end of year
$174,118
Net assets or fund balances, end of year
$4,349,735
Program services expenses (Part IX)
$1,343,331
Management and general expenses
$528,774
Fundraising expenses
$0
Program service expenses (Part III)
$1,343,331

Program services were 71.8% 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.

  • 1d · Related organizations

    $22,600

  • 1f · All other contributions, gifts and grants

    $28,216

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $2,360,527 · related or exempt $2,360,527

  • 2b · Program service revenue: TRAINING REIMBURSEMENT

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

  • 2c · Program service revenue: SCHOOL MATERIALS

    total $19,774 · related or exempt $19,774

  • 2d · Program service revenue: SCHOLARSHIP DELINQUENC

    total $3,150 · related or exempt $3,150

  • 3 · Investment income

    total $118,305 · excluded $118,305

  • 11a · Other revenue: LITIGATION SETTLEMENT

    total $93,243 · excluded $93,243

  • 11b · Other revenue: OTHER

    total $4,703 · excluded $4,703

  • 11e · Other revenue, total

    $97,946

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $266,681 · program services $88,894 · management and general $177,787

  • 7 · Other salaries and wages

    total $631,925 · program services $553,921 · management and general $78,004

  • 8 · Pension plan contributions

    total $125,150 · program services $112,915 · management and general $12,235

  • 9 · Other employee benefits

    total $142,144 · program services $110,971 · management and general $31,173

  • 10 · Payroll taxes

    total $65,693 · program services $49,270 · management and general $16,423

  • 11a · Fees: management

    total $45,489 · management and general $45,489

  • 11b · Fees: legal

    total $42,277 · management and general $42,277

  • 11c · Fees: accounting

    total $16,501 · management and general $16,501

  • 11f · Fees: investment management

    total $800 · management and general $800

  • 11g · Fees: other

    total $4,643 · management and general $4,643

  • 13 · Office expenses

    total $12,130 · management and general $12,130

  • 14 · Information technology

    total $14,455 · management and general $14,455

  • 16 · Occupancy

    total $228,471 · program services $221,618 · management and general $6,853

  • 19 · Conferences, conventions and meetings

    total $51,980 · program services $44,253 · management and general $7,727

  • 22 · Depreciation, depletion and amortization

    total $113,377 · program services $71,438 · management and general $41,939

  • 23 · Insurance

    total $20,338 · management and general $20,338

  • 24a · Other expenses: TRAINING MATERIALS

    total $69,131 · program services $69,131

  • 24b · Other expenses: EXAMS

    total $13,907 · program services $13,907

  • 24c · Other expenses: SCHOOL RELATED MATERIAL

    total $4,815 · program services $4,815

  • 24d · Other expenses: MISCELLANEOUS

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

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $281,213 · end of year $331,498

  • 2 · Savings and temporary cash investments

    beginning of year $11,398 · end of year $11,332

  • 4 · Accounts receivable

    beginning of year $216,348 · end of year $197,923

  • 7 · Other notes and loans receivable

    beginning of year $21,495 · end of year $17,745

  • 9 · Prepaid expenses and deferred charges

    beginning of year $29,952 · end of year $32,506

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

    $1,628,990

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

    $1,269,177

  • 10c · Land, buildings and equipment, net

    beginning of year $451,591 · end of year $359,813

  • 11 · Investments: publicly traded securities

    beginning of year $2,521,944 · end of year $3,437,492

  • 15 · Other assets

    beginning of year $178,608 · end of year $135,544

  • 17 · Accounts payable and accrued expenses

    beginning of year $57,544 · end of year $58,704

  • 25 · Other liabilities

    beginning of year $206,651 · end of year $115,414

  • 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 $3,448,354 · end of year $4,349,735

Mission and programs · 2025

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.

    Expenses $1,343,331 · Revenue $2,408,451

As filed on the 2025 return.

Listed in Part VII

  • Randall Allen

    TRUSTEE - NEW / CHAIRMAN - PAST

    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 - PAST / ALTERNATE TRUSTEE

    Total calculated
    $50,053
    From this org
    $42,615
    From related orgs
    $0
    Other
    $7,438
    Hours/week
    40 + 3 related

  • Gregory Hill

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Rick Lundvall

    ALTERNATE TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • William Sprague

    CHAIRMAN - NEW / TRUSTEE - PAST

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Josh Ceroni

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • Joshua Gardner

    TRAINING COORDINATOR - NEW / INSTRUCTOR

    Total calculated
    $216,630
    From this org
    $149,547
    From related orgs
    $0
    Other
    $67,083
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,547
    Bonus
    $0
    Other
    $0
    Deferred
    $34,273
    Nontaxable benefits
    $32,810
    Filer's total
    $216,630

  • Paul Bogdonas

    INSTRUCTOR

    Total calculated
    $192,449
    From this org
    $130,494
    From related orgs
    $0
    Other
    $61,955
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,494
    Bonus
    $0
    Other
    $0
    Deferred
    $31,655
    Nontaxable benefits
    $30,300
    Filer's total
    $192,449

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

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
2025
Filed
23 September 2026
IRS schema version
2025v4.2
Source object
202602669349300140

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