JOINT APPRENTICE & JOURNEYMAN EDUCATION FUND: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: JOINT APPRENTICE & JOURNEYMAN EDUCATION FUND (EIN 59-1028709)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-11-13
IRS object ID: 201843179349304464
Schema version: 2017v2.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-11-13T14:20:25-05:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	030484249	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BMJ CPA PLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1326 S RIDGEWOOD AVE STE 18	AddressLine1Txt
City	Daytona Beach	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32114	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	591028709	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOINT APPRENTICE & JOURNEYMAN EDUCATION FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JOIN	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	743 N BEACH STREET	AddressLine1Txt
City	Daytona Beach	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32114	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRETT MIRSKY	PersonNm
Person Title	LABOR TRUSTEEF	PersonTitleTxt
Signature	2018-11-10	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	David A Batten CPA	PreparerPersonNm
PTIN	P01208116	PTIN
Phone	3862536851	PhoneNum
Preparation	2018-11-13	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	71.41.119.190	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-11-13	IPDt
IP Tm	14:25:08	IPTm
Federal Original Submission Id	50039420183174dksulh	FederalOriginalSubmissionId
Federal Original Submission Id	2018-11-13	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	C6A7105B7BAC6DD45844E02309BB804A64CACEA0	AtSubmissionCreationDeviceId
At Submission Filing Device Id	C6A7105B7BAC6DD45844E02309BB804A64CACEA0	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$571,803	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1957	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	THE JOINT APPRENTICE AND JOURNEYMAN EDUCATION FUND WAS CREATED AND IS OPERATED TO EDUCATE AND TRAIN APPRENTICES AND JOURNEYMEN IN PLUMBING, PIPEFITTING AND OTHER SPECIALTY WORK RELATED TO THE OCCUPATION OF PLUMBING AND PIPEFITTING	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$223,744	PYContributionsGrantsAmt
CY Contributions Grants	$538,785	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$233	PYInvestmentIncomeAmt
CY Investment Income	$32,457	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$223,977	PYTotalRevenueAmt
CY Total Revenue	$571,242	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$22,247	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$33,365	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$158,554	PYOtherExpensesAmt
CY Other Expenses	$153,379	CYOtherExpensesAmt
PY Total Expenses	$180,801	PYTotalExpensesAmt
CY Total Expenses	$186,744	CYTotalExpensesAmt
PY Revenues Less Expenses	$43,176	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$384,498	CYRevenuesLessExpensesAmt
Total Assets BOY	$341,921	TotalAssetsBOYAmt
Total Assets EOY	$731,154	TotalAssetsEOYAmt
Total Liabilities BOY	$1,498	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,233	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$340,423	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$724,921	NetAssetsOrFundBalancesEOYAmt
Mission	THE JOINT APPRENTICE AND JOURNEYMAN EDUCATION FUND WAS CREATED AND IS OPERATED TO EDUCATE AND TRAIN APPRENTICES AND JOURNEYMEN IN PLUMBING, PIPEFITTING AND OTHER SPECIALTY WORK RELATED TO THE OCCUPATION OF PLUMBING AND PIPEFITTING	MissionDesc
Expense	$186,744	ExpenseAmt
Desc	PROVIDING EDUCATION SERVICES TO APPRENTICES AND JOURNEYMEN IN PLUMBING, PIPEFITTING, WELDING AND AIR CONDITIONING TRADE SERVICES APPLICABLE TO THE UNION PLUMBING AND PIPEFITTING INDUSTRY	Desc
Total Program Service Expenses	$186,744	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	4	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BRETT MIRSKY	PersonNm
Phone	3862527171	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	743 N BEACH STREET	AddressLine1Txt
City	Daytona Beach	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32114	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ANDY FRATTIN
MANAGEMENT TRUSTEECHAIRMAN	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
MITCH COX
MANAGEMENT TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
OLIVER WINN
LABOR TRUSTEERECORDING SECRE	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
LARRY KNAPP
LABOR TRUSTEE	1.00	0.00	Yes (X)		$0	$0	$0
BRETT MIRSKY
LABOR TRUSTEEFINANCIAL SECRE	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$538,785	AllOtherContributionsAmt
Total Contributions	$538,785	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,018	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,018	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$32,000	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$561	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$31,439	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,439	TotalRevenueColumnAmt
Related Or Exempt Func Income	$31,439	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$571,242	TotalRevenueColumnAmt
Related Or Exempt Func Income	$32,457	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$30,827	TotalAmt
Program Services	$30,827	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,538	TotalAmt
Program Services	$2,538	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,592	TotalAmt
Program Services	$20,592	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$7,284	TotalAmt
Program Services	$7,284	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$595	TotalAmt
Program Services	$595	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$43,040	TotalAmt
Program Services	$43,040	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$17,282	TotalAmt
Program Services	$17,282	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$20,310	TotalAmt
Program Services	$20,310	ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
EDUCATIONAL MATERIALS SUPPL	$34,269	$34,269
TRAINING GRANT EXPENSES	$10,007	$10,007

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$186,744	TotalAmt
Program Services	$186,744	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$34,538	BOYAmt
EOY	$46,544	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$264,597	BOYAmt
EOY	$577,160	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$18,728	BOYAmt
EOY	$26,265	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$500	BOYAmt
EOY	$2,524	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$273,284	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$194,623	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$23,558	BOYAmt
EOY	$78,661	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$341,921	BOYAmt
EOY	$731,154	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,498	BOYAmt
EOY	$6,233	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,498	BOYAmt
EOY	$6,233	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$340,423	BOYAmt
EOY	$724,921	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$340,423	BOYAmt
EOY	$724,921	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$341,921	BOYAmt
EOY	$731,154	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$384,498	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$58,740	OtherCostOrOtherBasisAmt
Depreciation	$51,120	DepreciationAmt
Book Value	$7,620	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$214,544	OtherCostOrOtherBasisAmt
Depreciation	$143,503	DepreciationAmt
Book Value	$71,041	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$78,661	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$571,242	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$571,242	RevenueSubtotalAmt
Total Revenue Per Form990	$571,242	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$186,744	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$186,744	ExpensesSubtotalAmt
Total Expenses Per Form990	$186,744	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	CPA PREPARES 990BOARD REVIEWS 990FINANCIAL SECRETARY TREASURER SIGNS E FILING AUTHORIZATIONCPA FILES 990 GOVERNING BODY REVIEWS 990 PRIOR TO FILING
Conflict of interest policy compliance Part VI line 12c	BOARD MEMBERS KNOW EACH OTHER.BOARD MEMBERS KNOW EACH OTHERS FAMILIES.BOARD MEMBERS KNOW EACH OTHERS BUSINESSES.BOARD MEMBERS KNOW EACH OTHERS FAMILYS BUSINESSES.BOARD MEMBERS DO NOT PERMIT CONTRACTS OR OTHER BUSINESS BETWEEN ORGANIZATION AND EACH OTHER, EACH OTHERS FAMILIES OR EACH OTHERS FAMILYS BUSINESSES.
Governing documents etc available to public Part VI line 19	DOCUMENTS AVAILABLE TO PUBLIC UPON REQUEST