2019-08-06T10:44:49-07:00 2018-09-30 208149084 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2017-10-01 920111986 Plumbers & Steamfitters Local Union 262 Apprenticeship & Journeymen Training PLUM 9075862874 1751 Anka Street Juneau AK 99801 Richard Behrends Chairman 2019-08-06 true Paul J Anastasi CPA P00395796 5093230272 2017 2019-02-21 02:37:17Z 814075 false false X N/A X 1970 AK To train apprentices and journeymen in the plumbing and pipefitting trade in Southeast Alaska. 6 6 3 6 0 142006 100695 227918 204876 8547 38710 15145 13228 393616 357509 0 0 172083 168996 0 0 135679 118344 307762 287340 85854 70169 824640 880939 20761 26500 803879 854439 To train apprentices and journeymen in the plumbing and pipefitting trade in Southeast Alaska. false false TO TRAIN APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPEFITTING TRADE IN SOUTHEAST ALASKA. false false false true false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false true 4 0 true 3 true false false false false false false false false false false false false X 6 6 false false false false false true false true true false false true true false false false true false false false X Plumbers Local 262 9075862874 1751 Anka Street Juneau AK 99801 X Richard Behrends Trustee 1.00 0.00 X 0 0 0 Gary Smith Trustee 1.00 0.00 X 0 0 0 Gene Bay Trustee 1.00 0.00 X 0 0 0 David Paden Chairman 1.00 0.00 X X 0 0 0 Logan Harvey Secretary 1.00 0.00 X X 0 0 0 Dave Trudeau Trustee 1.00 0.00 X 0 0 0 0 false false false 0 100695 100695 Employer Contributions 525100 203718 203718 Reimbursed Expenses 900099 1158 1158 204876 10571 10571 0 0 13228 13228 13228 13228 484705 456566 28139 28139 28139 0 0 0 0 357509 246243 10571 0 0 0 0 0 0 88925 0 72786 7285 26489 5649 7669 0 0 0 0 2691 4959 0 0 788 24549 0 0 0 0 6993 8554 Utilities 6470 Training supplies 4983 Real estate taxes 4593 Tuition fees 3444 10513 287340 0 0 0 100 100 140285 187701 37055 35193 19753 14468 0 0 0 0 0 375928 199000 179717 176928 447730 466549 0 0 0 0 824640 880939 20761 26500 20761 26500 X 803879 854439 803879 854439 824640 880939 70169 -19609 X X false true X true false false true true false 79600 79600 176014 85633 90381 10682 10682 109632 102685 6947 176928 X 337900 -19609 -19609 357509 357509 287340 287340 287340 Part X : FIN48 Footnote The Plan received an exemption letter from the Internal Revenue Service dated April 8, 1986, stating that the Plan is tax-exempt under the provisions of Section 501(c)(5) of the Internal Revenue Code (IRC). Although the Plan has been amended since receiving the exemption letter, the Board of Trustees believes the Plan is designed, and is currently being operated, in compliance with the applicable requirements of the IRC and, therefore, believes that the Plan is qualified, and the related trust is tax-exempt.The Plan has adopted FASB ASC 740-10, relating to accounting for uncertain tax positions. ASC 740-10 prescribes a recognition threshold and measurement process for accounting for uncertain tax positions and also provides guidance on various related matters such as derecognition, interest, penalties, and disclosures required. The Plan does not have any uncertain tax positions. The Plan files Form 990, Return of Organization Exempt from Income Tax.Under the Employee Retirement Income Security Act (ERISA) and the Department of Labor's rules and regulations section 2520.104-22, apprenticeship and training programs are considered employee welfare benefit plans. If certain requirements are met, these plans are exempt from reporting and disclosure requirements of Part 1 or ERISA, including filing a Form 5500. The Plan has complied with these requirements and is therefore exempt from the above-mentioned reporting requirements. However, the Plan is required to file IRS Form 990, Return of Organization Exempt from Income Tax. Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 reviewed by the governing body prior to filing. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Available on request. Form 990, Part XII, Line 2: Change of Oversight or Selection Process The process has not changed from that of the prior year. Schmolck Mechanical Contractors Inc 949 Stedman Street Ketchikan AK 99901 Mechanical Contracting AK N/A false Harri Plumbing and Heating 809 12th St Juneau AK 99801 Plumbing and Heating AK N/A false false false false false false false false false false false false false false false false false false false true Schmolck Mechanical Contractors Inc s 84774 cash Harri Plumbing and Heating s 50916 cash