2024-02-15T10:10:11-05:00 2023-07-31 611036216 WILLIAM S WETTERER & CO PSC 9700 ORMSBY STATION ROAD LOUISVILLE KY 40223 990 2022-08-01 610666924 PLUMBERS AND PIPEFITTERS LOCAL 502 EDUCATIONAL AND TRAINING TRUST FUND PLUM 5027783380 4340 CRITTENDEN DRIVE LOUISVILLE KY 40209 ANTHONY S LEWIS CHAIRMAN 5027783380 2024-02-14 true ANTHONY SCOTT LEWIS XXX-XX-XXXX false E DANIEL CLIFT CPA P01253769 5024915550 2024-02-15 2022 2023-04-26 12:10:37Z EXTENSION GRANTED TO 61724 JOINT EDUCATION AND TRAINING FUND ANTHONY S LEWIS 4330 CRITTENDEN DRIVE SUITE A LOUISVILLE KY 40209 4977109 false X N/A X 2004 KY OPERATION OF APPRENTICESHIP AND JOURNEYMAN TRAINING SCHOOL 9 9 64 75 0 86802 382375 3209223 4452617 9243 98103 11186 8807 3316454 4941902 0 0 1156917 1489060 0 0 2106399 2977992 3263316 4467052 53138 474850 5705229 6234833 1728 1455 5703501 6233378 OPERATION OF APPRENTICESHIP AND JOURNEYMAN TRAINING SCHOOL false false 4197167 4452617 OPERATE APPRENTICESHIP AND JOURNEYMAN EDUCATION AND TRAINING SCHOOL FOR PLUMBERS & PIPEFITTERS WHO ARE MEMBERS OF PLUMBERS- AND PIPEFITTERS' LOCAL UNION NO. 502. 4197167 true true false false false false false false false false true true false false true true true false true false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 4 0 64 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true false false false KY X SCHOOL COORDINATOR 5027783380 4340 CRITTENDEN DRIVE LOUISVILLE KY 40209 X BARBARA CLINE TRUSTEE - WA X 0 0 0 ERIK ELZY TRUSTEE X 0 0 0 KENT JESSE TRUSTEE X 0 0 0 RYAN KLEBER TRUSTEE X 0 0 0 BRIAN KRUER TRUSTEE-GLOB X 0 0 0 ANTHONY S LEWIS CHAIRMAN X X 0 0 0 REX MATHENY ALT TRUSTEE X 0 0 0 STEVE MILBY ALT TRUSTEE- X 0 0 0 JACOB YOUNG SECRETARY X X 0 0 0 false false false 306875 75500 382375 EMPLOYER PAYMENT 611710 3059877 3059877 TUITION 611600 1252313 1252313 TEXT BOOKS INCOME 611710 74195 74195 CONTRACTOR PAYMENT 611710 34436 34436 TESTING REIMBURSEMENTS 611710 31796 31796 4452617 123215 123215 4200 4200 4200 4200 10095 35207 -35207 10095 -25112 10095 -35207 MISCELLANEOUS INCOME 611710 4607 4607 4607 4941902 4471519 88008 1159950 1082314 77636 147790 137898 9892 88795 86715 2080 92525 86586 5939 65520 65520 35450 35450 5884 5884 7389 6894 495 37754 35111 2643 25381 23604 1777 251962 234325 17637 58280 58280 2000 2000 187561 174432 13129 45405 45405 TUITION EXPENSE 1174178 1174178 SCHOOL SUPPLIES 396980 396980 APPRENTICE STIPENDS 359800 359800 REPAIRS & MAINTENANCE 110073 110073 214375 182572 31803 4467052 4197167 269885 0 400 400 2101713 2607279 44774 28722 7376 1563 6141075 3838178 2300195 2302897 1237187 1293091 13584 881 5705229 6234833 1728 1455 1728 1455 X 5595023 6144815 108478 88563 5703501 6233378 5705229 6234833 474850 55027 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 107935 107935 3792502 2005188 1787314 2240638 1832990 407648 2302897 OTHER SECURITIES 1293091 F 1293091 PAYROLL LIABILITIES 1455 1455 X 4996929 55027 55027 4941902 4941902 4467052 4467052 4467052 SCHEDULE D, PAGE 3, PART X ON AUGUST 1, 2009, THE FUND ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FUND HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE IRS AND BELIEVED THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENT THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE FUND'S FINANCIAL STATEMENTS. ACCORDINGLY, THE FUND HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF JULY 31, 2023. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FUND'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 RECRUITMENT BROCHURES ARE SENT TO ALL SECONDARY SCHOOLS IN THE AREA COVERING 30 COUNTIES AND TO UNION MECHANICAL CONTRACTORS ASSOCIATION AND LEAP. THESE BROCHURES STATE THE SCHOOL'S NONDISCRIMINATION POLICY. FORM 990, PAGE 6, PART VI, LINE 11B BEFORE SUMBISSION TO THE IRS, THE PREPARER PROVIDES EACH MEMBER OF THE BOARD OF DIRECTORS A FINAL DRAFT OF THE RETURN, REVIEWS THE ORGANIZATIONS ACTIVITIES AND INFORMS THEM OF TAX LAWS PERTAINING TO THE SCHOOL. THE PROCESS ENSURES THAT THE SCHOOL MEETS ALL NECESSARY REQUIREMENTS. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS,OFFICERS, AND ALL EMPLOYEES WHO INFLUENCE THE ACTIONS OF THE SCHOOL ARE COVERED UNDER THIS POLICY. CONFLICT OF INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT WITH ANY PERSONS OR FIRMS INVOLVED WITH THE SCHOOL. TRANSACTIONS WITH PARTIES WITH WHOM CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF THE CONFLICT IS DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION, AND APPROVED OF SUCH TRANSACTION, A COMPETETIVE BID OR COMPARABLE VALUATION EXISTS AND THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 19 UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENT CAN BE REVIEWED ON SITE OR BY A REQUEST IN WRITING THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY. PLUMBERS AND PIPEFITTERS LOCAL 502 4330 CRITTENDEN DR STE A LOUISVILLE KY 40209 201512028 LABOR UNIO KY 501C5 N/A false PLUMB & PIPE 502 & 633 PENSION FUND 4330 CRITTENDEN DRIVE LOUISVILLE KY 40209 616078145 PENSION FU KY N/A false PLUMB & PIPE 502 HOSP MED LIFE FD 4330 CRITTENDEN DRIVE LOUISVILLE KY 40209 610655187 HLTH & WEL KY 501C9 N/A false PLUMB & PIPE 502 VAR CONTR 401K PL 4330 CRITTENDEN DRIVE LOUISVILLE KY 40209 471870034 PENSION KY NA false false false false false false false false false false false false false false false false false false false false