2013-05-15T11:46:39-05:00 2012-12-31 391531945 FREYBERG HINKLE ASHLAND POWERS & STOWELL 15420 W CAPITOL DR BROOKFIELD WI 530052621 990 2012-01-01 391243479 PLUMBING & PIPEFITTING EDUCATIONAL PROGR PLUM 9204620400 3515 N BALLARD ROAD NO D APPLETON WI 549118988 JEFFREY GAECKE 9207343148 2013-05-15 1 JAMES M ASHLAND CPA P00241858 2627846210 2012 2016-02-24 21:20:13Z JEFFREY GAECKE 3515 N BALLARD ROAD NO D APPLETON WI 549118988 3913975 0 X N/A X UNION EDUCATIONAL PROGRAM 1965 WI PROVIDE SCHOOLING/TRAINING FOR JOURNEYMEN AND APPRENTICES IN THE PLUMBING TRADE AND RELATED INDUSTRIES. 6 6 0 0 0 0 0 1211 1373154 1351588 4348 4178 52594 58897 1430096 1415874 0 0 491690 468691 24000 25000 0 0 0 817545 927836 1333235 1421527 96861 -5653 764487 820645 73150 134299 691337 686346 PROVIDE SCHOOLING/TRAINING FOR JOURNEYMEN AND APPRENTICES IN THE PLUMBING TRADE AND RELATED INDUSTRIES. 0 0 PROVIDE SCHOOLING/TRAINING FOR JOURNEYMEN AND APPRENTICES IN THE PLUMBING TRADE AND RELATED INDUSTRIES. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 0 0 0 0 X JEFFREY GAECKE 9207343148 3315 NORTH BALLARD ROAD - SUITE D APPLETON WI 549118988 STEVE VAN GRINSVEN 1.00 X 0 0 0 JIM CLARK 1.00 X 0 0 0 JOSEPH BRENNER 1.00 X 0 0 0 KEITH JOHNSON 1.00 X 0 0 0 JOHN PANETTI 1.00 X 0 0 0 SCOTT WENGER 1.00 X 0 0 0 JEFFREY GAECKE 5.00 X 25000 0 0 25000 0 0 0 0 0 0 0 1211 1211 EMPLOYER CONTRIBUTIONS 900099 1351588 1351588 1351588 4082 4082 2498197 2498101 96 96 96 FVTC REIMBURSEMENTS 900099 39022 39022 MISCELLANEOUS INCOME 900099 19875 19875 58897 1415874 1410485 0 4178 468691 25000 6442 5530 24343 135900 5614 8697 810 INSTRUCTOR FEES 277655 COORDINATOR FEES 274066 SUPPLIES AND INSTRUCTIO 107518 REPAIRS & MAINTENANCE 36553 44708 1421527 12509 16566 330389 327881 120703 957 707 194373 154233 26741 40140 286569 314648 107322 764487 820645 48048 134299 25102 73150 134299 X 691337 686346 691337 686346 764487 820645 -5653 662 0 X X 0 1 X 1 0 1 0 0 194373 154233 40140 40140 X 1416536 662 662 1415874 0 1415874 1421527 0 1421527 0 1421527 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS RULED THAT THE PROGRAM QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE MANAGEMENT OF AN ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PROGRAM'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PROGRAM, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2012 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PROGRAM IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PROGRAM'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2009. THE PROGRAM'S POLICY IS TO RECOGNIZE INCOME TAX RELATED INTEREST AND PENALTIES AS A COMPONENT OF INTEREST EXPENSE AND OTHER EXPENSES. AS OF DECEMBER 31, 2012 AND 2011 THE PROGRAM HAS NOT INCURRED ANY INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. FORM 990, PART VI, SECTION A, LINE 7A THE UNION AND ASSOCIATION APPOINT EMPLOYEE AND EMPLOYER TRUSTEES FOR THE COMMITTEE THAT OVERSEES THE EDUCATION PROGRAM. THE UNION OR ASSOCIATION SELECTS SUCCESSOR TRUSTEES WHENEVER A VACANCY OCCURS AMONG THE REPRESENTATIVES APPOINTEES. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND COMMITTEE CHAIRMAN BEFORE IT IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C DURING 2012 THEY RECEIVED A QUESTIONNAIRE FROM THE AUDITOR THAT WAS COMPLETED BY EACH TRUSTEE. IN FEBRUARY 2013 THE COMMITTEE MET AND REVIEWED THE CONFLICT OF INTEREST POLICY AND DISCUSSES ANY ISSUES AT THAT TIME. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTATION IS MAINTAINED AT THE OFFICE AND AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEARS.