PLUMBERS PIPEFITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL: Form 990, tax year 2024
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- Organization
- PLUMBERS PIPEFITTERS AND MECHANICAL EQUIPMENT SERVICE LOCAL (EIN 31-0619811)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-12-23
- IRS object ID
- 202503579349300925
- Schema version
- 2024v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-12-23T12:18:53-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 611129886 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KELLEY GALLOWAY SMITH GOOLSBY PSC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5086 WOOSTER ROAD | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45226 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310619811 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLUMBERS PIPE FITTERS & MES LOCAL | BusinessNameLine1Txt |
| Business Name Line2 | UNION NO 392 EDUCATION TRUST FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PLUM | BusinessNameControlTxt |
| Phone | 5136715282 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1300 CENTURY CIRCLE N | AddressLine1Txt |
| City | SPRINGDALE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45246 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATTHEW TAYLOR | PersonNm |
| Person Title | TRAINING DIRECTOR | PersonTitleTxt |
| Phone | 5136715282 | PhoneNum |
| Signature | 2025-12-10 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NATHAN BAILEY CPA | PreparerPersonNm |
| PTIN | P01294853 | PTIN |
| Phone | 5137459204 | PhoneNum |
| Preparation | 2025-12-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MATTHEW TAYLOR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1300 CENTURY CIRCLE N | AddressLine1Txt |
| City | SPRINGDALE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45246 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,470,540 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.JATC392.COM | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | THE EDUCATION TRUST FUND WAS CREATED FOR THE PURPOSE OF ESTABLISHING A SCHOOL FOR THE TRAINING OF APPRENTICES AND JOURNEYMEN AND TO ADOPT PROGRAMS, PLANS AND POLICIES, RULES, REGULATIONS AND/OR PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PIPE FITTING, PLUMBING, HEATING, REFRIGERATION, AIR CONDITIONING AND ALLIED INDUSTRIES, AND TO PURCHASE EQUIPMENT, TOOLS, MATERIALS AND PAY SALARIES AND FACULTY EXPENSES, AND TO SPONSOR AND/OR FINANCE ANY ACTIVITY WHICH, IN THE OPINION OF THE TRUSTEES WILL FURTHER THE KNOWLEDGE AND SKILL OF EMPLOYEES ASSOCIATED WITH THE PIPE FITTING AND PLUMBING INDUSTRY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 61 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $30,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $101,521 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,052,826 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,244,323 | CYProgramServiceRevenueAmt |
| PY Investment Income | $68,725 | PYInvestmentIncomeAmt |
| CY Investment Income | $124,696 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,151,551 | PYTotalRevenueAmt |
| CY Total Revenue | $2,470,540 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $853,348 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $893,529 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $612,269 | PYOtherExpensesAmt |
| CY Other Expenses | $803,568 | CYOtherExpensesAmt |
| PY Total Expenses | $1,465,617 | PYTotalExpensesAmt |
| CY Total Expenses | $1,697,097 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $685,934 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $773,443 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,929,984 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,687,134 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $333,337 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $317,044 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,596,647 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,370,090 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE EDUCATION TRUST FUND WAS CREATED FOR THE PURPOSE OF ESTABLISHING A SCHOOL FOR THE TRAINING OF APPRENTICES AND JOURNEYMEN AND TO ADOPT PROGRAMS, PLANS AND POLICIES, RULES, REGULATIONS AND/OR PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PIPE FITTING, PLUMBING, HEATING, REFRIGERATION, AIR CONDITIONING AND ALLIED INDUSTRIES, AND TO PURCHASE EQUIPMENT, TOOLS, MATERIALS AND PAY SALARIES AND FACULTY EXPENSES, AND TO SPONSOR AND/OR FINANCE ANY ACTIVITY WHICH, IN THE OPINION OF THE TRUSTEES WILL FURTHER THE KNOWLEDGE AND SKILL OF EMPLOYEES ASSOCIATED WITH THE PIPE FITTING AND PLUMBING INDUSTRY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,343,902 | ExpenseAmt |
| Desc | THE TRAINING OF APPRENTICES AND JOURNEYMEN IN THE PIPE FITTING, PLUMBING, HEATING, REFRIGERATION, AIR-CONDITIONING, AND ALLIED INDUSTRY WAS ACCOMPLISHED. | Desc |
| Total Program Service Expenses | $1,343,902 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| 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 | Yes (true) | 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 | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| 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 With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 61 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| 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 | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | 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 | MATTHEW TAYLOR | PersonNm |
| Phone | 5136715282 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1300 CENTURY CIRCLE N | AddressLine1Txt |
| City | SPRINGDALE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45246 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 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 |
|---|---|---|---|---|---|---|---|
| MATTHEW TAYLOR | |||||||
| TRAINING DIR | 40.00 | 0.00 | Yes (X) | Yes (X) | $119,882 | $0 | $60,014 |
| TIM KELSEY | |||||||
| TRUSTEE | 0.25 | 0.00 | Yes (X) | $11,473 | $0 | $0 | |
| DONALD KNIGHT | |||||||
| SECRETARY | 0.25 | 0.00 | Yes (X) | Yes (X) | $4,612 | $0 | $0 |
| ROMAN DOGGETT | |||||||
| TRUSTEE | 0.25 | 0.00 | Yes (X) | $3,010 | $0 | $0 | |
| CLEM FENNEL | |||||||
| TRUSTEE | 0.25 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GARRETT PERKINS | |||||||
| CHAIRMAN | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY READ | |||||||
| TRUSTEE | 0.25 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $138,977 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $60,014 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $101,521 | AllOtherContributionsAmt |
| Total Contributions | $101,521 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONTRACTOR CONTRIBUTION | 611710 | $2,169,203 | $2,169,203 |
| TEXT AND LAB FEES | 611710 | $32,856 | $32,856 |
| DONATED EQUIPMENT | 611710 | $19,986 | $19,986 |
| PROGRAM OPENING | 611710 | $11,471 | $11,471 |
| MISCELLANEOUS | 611710 | $5,700 | $5,700 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,107 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,107 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,244,323 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $111,696 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $111,696 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $13,000 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $13,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,000 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,470,540 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,369,019 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,991 | TotalAmt |
| Program Services | $198,991 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $476,990 | TotalAmt |
| Program Services | $354,709 | ProgramServicesAmt |
| Management And General | $122,281 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,743 | TotalAmt |
| Program Services | $42,371 | ProgramServicesAmt |
| Management And General | $42,372 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,634 | TotalAmt |
| Program Services | $41,816 | ProgramServicesAmt |
| Management And General | $41,818 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,171 | TotalAmt |
| Program Services | $34,420 | ProgramServicesAmt |
| Management And General | $14,751 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,903 | TotalAmt |
| Management And General | $3,903 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,750 | TotalAmt |
| Management And General | $7,750 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,006 | TotalAmt |
| Program Services | $27,006 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,555 | TotalAmt |
| Program Services | $11,588 | ProgramServicesAmt |
| Management And General | $4,967 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,818 | TotalAmt |
| Program Services | $75,665 | ProgramServicesAmt |
| Management And General | $3,153 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,801 | TotalAmt |
| Program Services | $26,259 | ProgramServicesAmt |
| Management And General | $28,542 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,133 | TotalAmt |
| Management And General | $11,133 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,378 | TotalAmt |
| Program Services | $165,483 | ProgramServicesAmt |
| Management And General | $6,895 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,941 | TotalAmt |
| Management And General | $21,941 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EDUCATIONAL SUPPLIES | $128,797 | $128,797 | |
| DISTRIC 2 CONTEST | $91,883 | $91,883 | |
| BUILDING REPAIR/MAINT | $70,519 | $67,698 | $2,821 |
| CONTRACTED LABOR | $30,458 | $30,458 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,626 | TotalAmt |
| Program Services | $77,216 | ProgramServicesAmt |
| Management And General | $10,410 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,697,097 | TotalAmt |
| Program Services | $1,343,902 | ProgramServicesAmt |
| Management And General | $353,195 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,534,702 | BOYAmt |
| EOY | $3,192,857 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,210,926 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,716,649 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,395,282 | BOYAmt |
| EOY | $2,494,277 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,929,984 | BOYAmt |
| EOY | $5,687,134 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,663 | BOYAmt |
| EOY | $9,203 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,674 | BOYAmt |
| EOY | $307,841 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $333,337 | BOYAmt |
| EOY | $317,044 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,596,647 | BOYAmt |
| EOY | $5,370,090 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,596,647 | BOYAmt |
| EOY | $5,370,090 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,929,984 | BOYAmt |
| EOY | $5,687,134 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $773,443 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| 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 | false | AuditCommitteeInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $260,000 | OtherCostOrOtherBasisAmt |
| Book Value | $260,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,465,943 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,791,887 | DepreciationAmt |
| Book Value | $1,674,056 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,437,395 | OtherCostOrOtherBasisAmt |
| Depreciation | $918,417 | DepreciationAmt |
| Book Value | $518,978 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,588 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,345 | DepreciationAmt |
| Book Value | $41,243 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,494,277 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $2,470,540 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,470,540 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,470,540 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,697,097 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,697,097 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,697,097 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | YES, THE ORGANIZATION PUBLISHES ITS NON-DISCRIMINATION POLICY THROUGH NEWSPAPER MEDIA. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATTHEW TAYLOR | PersonNm |
| Title | TRAINING DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $119,882 | BaseCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $60,014 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $179,896 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE EDUCATION TRUST FUND WAS CREATED FOR THE PURPOSE OF ESTABLISHING A SCHOOL FOR THE TRAINING OF APPRENTICES AND JOURNEYMEN AND TO ADOPT PROGRAMS, PLANS AND POLICIES, RULES, REGULATIONS AND/OR PROCEDURES FOR THE ADMISSION, EDUCATION, AND TRAINING OF EMPLOYEES IN THE PIPE FITTING, PLUMBING, HEATING, REFRIGERATION, AIR CONDITIONING AND ALLIED INDUSTRIES, AND TO PURCHASE EQUIPMENT, TOOLS, MATERIALS AND PAY SALARIES AND FACULTY EXPENSES, AND TO SPONSOR AND/OR FINANCE ANY ACTIVITY WHICH, IN THE OPINION OF THE TRUSTEES WILL FURTHER THE KNOWLEDGE AND SKILL OF EMPLOYEES ASSOCIATED WITH THE PIPE FITTING AND PLUMBING INDUSTRY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | COPIES OF THE 990 WERE PROVIDED AND REVIEWED WITH THE BOARD OF TRUSTEES PRIOR TO FILING. THE REVIEW WAS CONDUCTED BY KELLEY GALLOWAY SMITH GOOLSBY, PSC, THE FIRM THAT PREPARED FORM 990. THE SIX BOARD OF TRUSTEE MEMBERS ARE APPOINTED. THREE ARE APPOINTED BY THE EMPLOYERS' ASSOCIATION AND THREE ARE APPOINTED BY THE LOCAL UNION NO. 392. THE BOARD OF TRUSTEES REPRESENTS THE MEMBERS' INTERESTS AND EMPLOYERS' INTERESTS IN ALL FINANCIAL MATTERS OF THE SCHOOL. |
| FORM 990, PAGE 6, PART VI, LINE 15A | RATES ARE BASED ON THE HOURLY RATE PAID TO A JOURNEYMEN AS OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. LOST TIME WAGES TO NON-SALARIED UNION TRUSTEE MEMBERS ARE PAID BASED ON THE CURRENT HOURLY PAY RATE PAID BY THEIR EMPLOYERS. TRUSTEE REPRESENTATIVES OF THE EMPLOYERS ARE NOT COMPENSATED. INSTRUCTOR WAGES ARE PAID ON THE BASE RATE OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. OFFICE PERSONNEL WAGES ARE PAID BASED ON RATES DETERMINED BY THE BOARD OF TRUSTEES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | RATES ARE BASED ON THE HOURLY RATE PAID TO A JOURNEYMEN AS OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT. LOST TIME WAGES TO NON-SALARIED UNION TRUSTEE MEMBERS ARE PAID BASED ON THE CURRENT HOURLY PAY RATE PAID BY THEIR EMPLOYERS. TRUSTEE REPRESENTATIVES OF THE EMPLOYERS ARE NOT COMPENSATED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Business Name Line2DisregardedEntityName/BusinessNameLine2Txt | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| THE MECHANICAL CONTRACTORS ASSOC | ||||||||||
| OF CINCINNATI OHIO | 1440 KEMPER MEADOW DRIVE | CINCINNATI | OH | 45240 | 310249290 | GENERAL WE | OH | 501 C6 | N/A | false |
| PLUMBERS PIPE FITTERS AND MECH | ||||||||||
| EQUIPMENT SERVICE | 1228 CENTRAL PARKWAY | CINCINNATI | OH | 45202 | 310474230 | UNION HALL | OH | 501 C5 | N/A | false |
| PLUMBERS PIPE FITTERS AND MES | ||||||||||
| LOCAL UNION NO 392 INVESTMENT TRUS | 1228 CENTRAL PARKWAY | CINCINNATI | OH | 45202 | 237166422 | MTG. LOAN | OH | 501 C5 | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Business Name Line2OtherOrganizationName/BusinessNameLine2Txt | Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|---|
| PLUMBERS PIPE FITTERS AND MES | |||
| LOCAL 392 INVESTMENT TRUST | E | $29,966 | AMORTIZATION SCHEDULE |
| PLUMBERS PIPE FITTERS AND MES | |||
| LOCAL 392 UNION HALL | Q | $17,220 | REVIEW OF TRANSACTION |
| PLUMBERS PIPE FITTERS AND MES | |||
| LOCAL 392 UNION HALL | P | $25,636 | REVIEW OF TRANSACTION |