﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-05-09T16:25:28-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>391277627</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BAUMAN ASSOCIATES LTD</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 1225</AddressLine1>
        <City>EAU CLAIRE</City>
        <State>WI</State>
        <ZIPCode>547021225</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>391243479</EIN>
      <Name>
        <BusinessNameLine1>PLUMBING &amp; PIPEFITTING EDUCATIONAL PROGRAM</BusinessNameLine1>
      </Name>
      <NameControl>PLUM</NameControl>
      <Phone>9204620400</Phone>
      <USAddress>
        <AddressLine1>3515 N BALLARD ROAD</AddressLine1>
        <City>APPLETON</City>
        <State>WI</State>
        <ZIPCode>549118988</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JEFFREY GAECKE</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>9204620400</Phone>
      <DateSigned>2012-05-09</DateSigned>
    </Officer>
    <Preparer>
      <Name>GREGORY D MLEZIVA CPA</Name>
      <PTIN>P00004968</PTIN>
      <Phone>7158342001</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>JEFFREY GAECKE</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>3515 N BALLARD ROAD</AddressLine1>
        <City>APPLETON</City>
        <State>WI</State>
        <ZIPCode>549118988</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>1430096</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="5">X</Organization501c>
      <WebSite>WWW.UA400.ORG</WebSite>
      <TypeOfOrganizationOther>X</TypeOfOrganizationOther>
      <TypeOfOrgOtherDescription>UNION EDUCATIONAL PROGRAM</TypeOfOrgOtherDescription>
      <YearFormation>1965</YearFormation>
      <StateLegalDomicile>WI</StateLegalDomicile>
      <ActivityOrMissionDescription>PROVIDING SCHOOL/TRAINING FOR JOURNEYMEN AND APPRENTICES IN THE PLUMBING TRADE AND RELATED INDUSTRIES</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>6</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>6</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>0</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>1240753</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>1373154</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>6341</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>4348</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>84401</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>52594</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>1331495</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>1430096</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>461945</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>491690</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>24000</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>24000</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>821430</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>817545</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>1307375</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>1333235</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>24120</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>96861</RevenuesLessExpensesCY>
      <TotalAssetsBOY>678165</TotalAssetsBOY>
      <TotalAssetsEOY>764487</TotalAssetsEOY>
      <TotalLiabilitiesBOY>83689</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>73150</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>594476</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>691337</NetAssetsOrFundBalancesEOY>
      <MissionDescription>PROVIDING SCHOOL/TRAINING FOR JOURNEYMEN AND APPRENTICES IN THE PLUMBING TRADE AND RELATED INDUSTRIES</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Description>PROVIDING SCHOOL/TRAINING FOR JOURNEYMEN AND APPRENTICES IN THE PLUMBING TRADE AND RELATED INDUSTRIES</Description>
      <DescribedIn501C3>0</DescribedIn501C3>
      <ScheduleBRequired>0</ScheduleBRequired>
      <PoliticalActivities referenceDocumentId="RetDoc1039700001">0</PoliticalActivities>
      <SubjectToProxyTax referenceDocumentId="RetDoc1039700001">1</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">1</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School>0</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <LoanToOfficerOrDQP>0</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>0</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043400001">0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043400001">1</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="RetDoc1043400001">0</TransactionRelatedEntity>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043400001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>3</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>6</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>6</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>0</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>1</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>0</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>0</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>JEFFREY GAECKE</BusinessNameLine1>
        </NameBusiness>
        <TelephoneNumber>9207343148</TelephoneNumber>
        <AddressUS>
          <AddressLine1>3315 NORTH BALLARD ROAD - SUITE D</AddressLine1>
          <City>APPLETON</City>
          <State>WI</State>
          <ZIPCode>549118988</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>WAYNE LAMERS</NamePerson>
        <Title>CHAIRMAN, 1/1-10/17</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEVE VAN GRINSVEN</NamePerson>
        <Title>COMMITTEE MEMBER, 1/1-10/17, CHAIRMAN 10/18-12/31</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JIM CLARK</NamePerson>
        <Title>COMMITTEE MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOSEPH BRENNER</NamePerson>
        <Title>COMMITTEE MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KEITH JOHNSON</NamePerson>
        <Title>COMMITTEE MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOHN PANETTI</NamePerson>
        <Title>COMMITTEE MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SCOTT WENGER</NamePerson>
        <Title>COMMITTEE MEMBER, 10/18-12/31</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAVID SEITZ</NamePerson>
        <Title>EXECUTIVE DIRECTOR, 1/1-10/17</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>18000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFFREY GAECKE</NamePerson>
        <Title>EXECUTIVE DIRECTOR, 10/18 -12/31</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>6000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>24000</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>EMPLOYER CONTRIBUTIONS</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>1373154</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1373154</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>1373154</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>4348</TotalRevenueColumn>
        <ExclusionAmount>4348</ExclusionAmount>
      </InvestmentIncome>
      <OtherRevenueMisc>
        <Description>FVTC REIMBURSEMENT</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>27962</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>27962</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>MISCELLANEOUS INCOME</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>24632</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>24632</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>52594</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>1430096</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1425748</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>4348</ExclusionAmount>
      </TotalRevenue>
      <BenefitsToMembers>
        <Total>491690</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>24000</Total>
      </CompCurrentOfficersDirectors>
      <FeesForServicesAccounting>
        <Total>11083</Total>
      </FeesForServicesAccounting>
      <OfficeExpenses>
        <Total>14767</Total>
      </OfficeExpenses>
      <Occupancy>
        <Total>135900</Total>
      </Occupancy>
      <ConferencesMeetings>
        <Total>13539</Total>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>7674</Total>
      </DepreciationDepletion>
      <Insurance>
        <Total>1005</Total>
      </Insurance>
      <OtherExpenses>
        <Description>COORDINATOR FEES</Description>
        <Total>279143</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>INSTRUCTOR'S FEES</Description>
        <Total>199041</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES &amp; INSTRUCTIONA</Description>
        <Total>99972</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>REPAIRS &amp; MAINTENANCE</Description>
        <Total>18712</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>36709</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>1333235</Total>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>32479</BOY>
        <EOY>12509</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>258103</BOY>
        <EOY>330389</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>209</BOY>
        <EOY>0</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>652</BOY>
        <EOY>957</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>172277</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>145536</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>34415</BOY>
        <EOY>26741</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>238564</BOY>
        <EOY>286569</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>113743</BOY>
        <EOY>107322</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>678165</BOY>
        <EOY>764487</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>67618</BOY>
        <EOY>48048</EOY>
      </AccountsPayableAccruedExpenses>
      <OtherLiabilities>
        <BOY>16071</BOY>
        <EOY>25102</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>83689</BOY>
        <EOY>73150</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>594476</BOY>
        <EOY>691337</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>594476</BOY>
        <EOY>691337</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>678165</BOY>
        <EOY>764487</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>96861</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondeduct>1</SubstantiallyAllDuesNondeduct>
      <OnlyInHouseLobbying>0</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>0</AgreeToCarryoverPriorYear>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Equipment>
        <OtherCostOrOtherBasis>172277</OtherCostOrOtherBasis>
        <Depreciation>145536</Depreciation>
        <BookValue>26741</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>26741</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>CONTRIBUTIONS RECEIVABLE</Description>
        <BookValue>106900</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>INTEREST RECEIVABLE</Description>
        <BookValue>422</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>107322</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>DUE TO INTERNATIONAL TRAINING FUND</Description>
        <Amount>25102</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>25102</TotalOfAmounts>
      <TotalRevenue>1430096</TotalRevenue>
      <TotalExpenses>1333235</TotalExpenses>
      <ExcessOrDeficitForYear>96861</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>96861</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>1430096</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>1430096</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>1430096</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>1333235</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>1333235</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>1333235</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>THE TRUST CREATED UNDER TO PROGRAM IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE PROGRAM ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ON JANUARY 1, 2009. THE PROGRAM WILL RECOGNIZE ANY ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED BENEFITS IN INCOME TAX, IF INCURRED. THE PROGRAM'S PREVIOUS 3 TAX YEARS ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>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 REPRESENTATIVE APPOINTEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND COMMITTEE CHAIRMAN BEFORE IT IS SIGNED AND FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>DOCUMENTATION IS MAINTAINED AT THE OFFICE AND AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART XII, LINE 2C:</ReturnReference>
        <Explanation>NO CHANGES FROM PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>FOX RIVER VALLEY PIPE TRADES EDUCATION FOUNDATION INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>460 WEST 11TH STREET</AddressLine1>
          <City>FOND DU LAC</City>
          <State>WI</State>
          <ZIPCode>54935</ZIPCode>
        </AddressUS>
        <EIN>391235936</EIN>
        <PrimaryActivities>EDUCATION IN BUILDINGS TRADE FIELD</PrimaryActivities>
        <LegalDomicileState>WI</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>SCHOOL</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PLUMBERS AND STEAMFITTERS LOCAL 400</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2700 NORTHRIDGE DRIVE - PO BOX 530</AddressLine1>
          <City>KAUKAUNA</City>
          <State>WI</State>
          <ZIPCode>541300530</ZIPCode>
        </AddressUS>
        <EIN>391915458</EIN>
        <PrimaryActivities>PROMOTE AND PROTECT THE MEMBERS OF LOCAL 400</PrimaryActivities>
        <LegalDomicileState>WI</LegalDomicileState>
        <ExemptCodeSection>501(C)(5)</ExemptCodeSection>
        <PublicCharityStatus>N/A</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>