STRATEGY STUDIO / PUBLIC DATA EXPLORER

PLUMBERS & STEAMFITTERS JAC 661: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
PLUMBERS & STEAMFITTERS JAC 661 (EIN 23-7369754)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-14
IRS object ID
201411349349302551
Schema version
2013v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2014-05-14T09:22:20-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SIKICH LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18555 N RIVER RD STE 300AddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46240ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237369754EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PLUMBERS & STEAMFITTERS JAC 661BusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlPLUMBusinessNameControlTxt
Phone3172554126PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 20425AddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code462200425ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN RAYBURNPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3172554126PhoneNum
Signature2014-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN R IMLER CPAPreparerPersonNm
PTINP00270201PTIN
Phone3178424466PhoneNum
Preparation2014-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Final ReturnYes (X)FinalReturnInd
Principal OfficerJOHN RAYBURNPrincipalOfficerNm
Gross Receipts$333,756GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1977FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO PROVIDE EDUCATION AND TRAINING PROGRAMS FOR APPRENTICE AND JOURNEYMEN WORKERS IN THE PLUMBING AND STEAMFITTER TRADES.ActivityOrMissionDesc
Contract TerminationYes (X)ContractTerminationInd
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$75,632PYContributionsGrantsAmt
CY Contributions Grants$30,123CYContributionsGrantsAmt
PY Program Service Revenue$133,179PYProgramServiceRevenueAmt
CY Program Service Revenue$64,689CYProgramServiceRevenueAmt
PY Investment Income$42PYInvestmentIncomeAmt
CY Investment Income$8CYInvestmentIncomeAmt
PY Other Revenue$11,039PYOtherRevenueAmt
CY Other Revenue$5,431CYOtherRevenueAmt
PY Total Revenue$219,892PYTotalRevenueAmt
CY Total Revenue$100,251CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$112,015PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$67,774CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$208,718PYOtherExpensesAmt
CY Other Expenses$120,573CYOtherExpensesAmt
PY Total Expenses$320,733PYTotalExpensesAmt
CY Total Expenses$188,347CYTotalExpensesAmt
PY Revenues Less Expenses-$100,841PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$88,096CYRevenuesLessExpensesAmt
Total Assets BOY$340,824TotalAssetsBOYAmt
Total Assets EOY$0TotalAssetsEOYAmt
Total Liabilities BOY$19,223TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$321,601NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$0NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE EDUCATION AND TRAINING PROGRAMS FOR APPRENTICE AND JOURNEYMEN WORKERS IN THE PLUMBING AND STEAMFITTER TRADES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$128,231ExpenseAmt
DescTO PROVIDE EDUCATION AND TRAINING PROGRAMS FOR APPRENTICE AND JOURNEYMEN WORKERS IN THE PLUMBING AND STEAMFITTER TRADES.Desc
Total Program Service Expenses$128,231TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsYes (true)TerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonPLUMBERS AND STEAMFITTERSPersonNm
Phone3172554126PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 20425AddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46220ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DICK TAYLOR
SECRETARY5.00Yes (X)Yes (X)$0$0$0
JACK NEAL
CHAIRMAN5.00Yes (X)Yes (X)$0$0$0
JOHN RAYBURN
TREASURER10.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$30,123AllOtherContributionsAmt
Total Contributions$30,123TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescINDUSTRY CONTRIBUTIONSDesc
Total Revenue Column$64,689TotalRevenueColumnAmt
Related Or Exempt Func Income$64,689RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$64,689TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8TotalRevenueColumnAmt
Exclusion$8ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$3,600RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$3,600RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,600TotalRevenueColumnAmt
Related Or Exempt Func Income$3,600RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$233,505OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$233,505OtherAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Total Revenue Column$1,831TotalRevenueColumnAmt
Related Or Exempt Func Income$1,831RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,831OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$100,251TotalRevenueColumnAmt
Related Or Exempt Func Income$70,120RelatedOrExemptFuncIncomeAmt
Exclusion$8ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$62,556TotalAmt
Program Services$62,556ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,218TotalAmt
Program Services$5,218ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$17,262TotalAmt
Management And General$17,262ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,839TotalAmt
Program Services$3,839ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,742TotalAmt
Management And General$5,742ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,863TotalAmt
Program Services$1,624ProgramServicesAmt
Management And General$3,239ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$20,063TotalAmt
Management And General$20,063ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,496TotalAmt
Program Services$656ProgramServicesAmt
Management And General$840ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$9,066TotalAmt
Management And General$9,066ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,028TotalAmt
Management And General$2,028ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOOL EXPENSE$52,420$52,420
WELDING EXPENSE$1,918$1,918
INSTRUCTOR TRAINING$1,876$1,876

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$188,347TotalAmt
Program Services$128,231ProgramServicesAmt
Management And General$60,116ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$76,710BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,807BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,072BOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$258,235BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$340,824BOYAmt
EOY$0EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$19,223BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$19,223BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$321,601BOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$321,601BOYAmt
EOY$0EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$340,824BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$88,096ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$233,505OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationPART OF NORMAL REGISTRATIONExplanationTxt

Schedule N IRS990ScheduleN

Liquidation Of Assets Table LiquidationOfAssetsTableGrp

Liquidation Of Assets Detail LiquidationOfAssetsDetail

FieldValueIRS element (for citing)
Assets Distri Or Expnss PaidALL ASSETSAssetsDistriOrExpnssPaidDesc
Distribution2013-12-31DistributionDt
Fair Market Value Of Asset$233,505FairMarketValueOfAssetAmt
Method Of FMV DeterminationBOOK VALUEMethodOfFMVDeterminationTxt
EIN351323832EIN
PersonAPPRENTICE EDUCATION TR LOCAL 440PersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 20425AddressLine1
CityINDIANAPOLISCity
StateINState
ZIP Code46220ZIPCode
FieldValueIRS element (for citing)
IRC Section3IRCSectionTxt
FieldValueIRS element (for citing)
Director Of SuccessorfalseDirectorOfSuccessorInd
Employee Of SuccessorfalseEmployeeOfSuccessorInd
Owner Of SuccessorfalseOwnerOfSuccessorInd
Receive CompensationfalseReceiveCompensationInd
Assets DistributedYes (true)AssetsDistributedInd
Required To Notify AGYes (true)RequiredToNotifyAGInd
Liabilities PaidYes (true)LiabilitiesPaidInd
Bonds OutstandingfalseBondsOutstandingInd
Bond Liabilities DischargedfalseBondLiabilitiesDischargedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BA COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR THEIR REVIEW BEFORE THE FORM 990 IS FILED.
FORM 990, PAGE 6, PART VI, LINE 12CRECEIVED SIGNED CONFLICT OF INTEREST FORMS ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 15AGOVERNING BOARD EVALUATES COMPENSATION ANNUALLY
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART XI, LINE 9TERMINATION & DISTRIBUTION OF ASSETS 233,505