2025-11-14T15:48:26-06:00 2024-12-31 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2024-01-01 236296991 PLUMBERS LOCAL UNION NO 690 APPRENTICESHIP TRAINING FUND PLUM 2156776900 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 KEVIN F DEAN PLAN ADMINISTRATOR 2156776900 2025-11-14 1 0 CRAIG D WINTERS CPA P00154131 6103582000 2025-11-14 2024 2025-03-06 01:10:19Z KEVIN F DEAN 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 1787665 0 X N/A X 1955 PA THE EXEMPT PURPOSE OF THE FUND IS TO DEFRAY THE COSTS AND EXPENSES INCIDENT TO THE TRAINING OF PLUMBER APPRENTICES. 6 6 0 0 0 0 0 0 1678464 1608980 81727 101088 0 0 1760191 1710068 0 0 0 0 992609 1043013 0 0 0 568420 505555 1561029 1548568 199162 161500 2185788 3032942 108112 796008 2077676 2236934 THE EXEMPT PURPOSE OF THE FUND IS TO DEFRAY THE COSTS AND EXPENSES INCIDENT TO THE TRAINING OF PLUMBER APPRENTICES. 0 0 THE EXEMPT PURPOSE OF THE FUND IS TO DEFRAY THE COSTS AND EXPENSES INCIDENT TO THE TRAINING OF PLUMBER APPRENTICES. THIS IS ESSENTIALLY THE ONLY PROGRAM SERVICE OF THE ORGANIZATION AND ALL OF THE REVENUES AND EXPENSES ARE CONSIDERED TO BE FOR THIS PURPOSE. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 1 0 0 X KEVIN F DEAN ADMINISTRATOR 2156776900 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 GEORGE PEGRAM CO-CHAIRMAN 1.00 2.00 X 0 0 0 JAMES DOUGHTERTY CO-CHAIRMAN 1.00 2.00 X 0 0 0 JOSEPH MCMONIGLE TRUSTEE 1.00 1.00 X 0 0 0 JOSEPH P MULHOLLAND JR TRUSTEE 1.00 X 0 0 0 HERMAN GOLDNER TRUSTEE 1.00 1.00 X 0 0 0 WALTER KRZYZANOWSKI TRUSTEE 1.00 2.00 X 0 0 0 THOMAS J MCNULTY RESIGNED ADMINISTRATOR 1.00 30.00 X 1159 17325 15039 KEVIN DEAN ADMINISTRATOR 1.00 30.00 X 11633 173860 149579 JOHN J QUIRK INSTRUCTOR 40.00 X 166739 0 123341 BRIAN GILBERT INSTRUCTOR 40.00 X 164764 0 121897 MICHAEL P LAVELLE JR DIRECTOR 40.00 X 178623 0 125225 522918 191185 535081 3 0 1 0 PLUMBERS LOCAL UNION NO 690 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 RENT 194377 1 EMPLOYER CONTRIBUTIONS 525100 1565254 1565254 REGISTRATION FEES 525100 38975 38975 TUITION & CLASS FEES 525100 2790 2790 SALE OF TEXTBOOKS 525100 1290 1290 EXPENSE REIMBURSEMENT 525100 671 671 1608980 92766 92766 85919 77597 8322 8322 8322 1710068 1617302 0 92766 901602 62653 21851 11982 44925 10353 4569 3114 16701 201481 26065 20013 18311 CONTRIBUTIONS TO ITF 119282 APPRENTICE SUPPLIES/TEX 79241 DUES AND SUBSCRIPTIONS 6425 1548568 1514635 1699418 211962 182800 74968 74968 10724 12136 859942 849015 25974 10927 285090 302154 62435 750539 2185788 3032942 45677 45469 62435 750539 108112 796008 X 0 0 0 0 2077676 2236934 2077676 2236934 2185788 3032942 161500 -2242 0 X 0 1 X 0 0 859942 849015 10927 10927 RIGHT-OF-USE ASSET 750539 750539 LEASE LIABILITY 750539 750539 X 1704712 -2242 -2242 1706954 3114 3114 1710068 1545454 0 1545454 3114 3114 1548568 PART X, LINE 2: ASC TOPIC 740 - INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE ENTITY'S STATUS AS A TAX-EXEMPT ENTITY. THE PLAN HAS DETERMINED THERE IS NO IMPACT OF ASC TOPIC 740 ON ITS FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE PLAN IS NO LONGER SUBJECT TO FEDERAL EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2021. 0 0 0 KEVIN DEAN ADMINISTRATOR 11431 170847 0 0 202 3013 7344 109775 2036 30424 21013 314059 0 0 MICHAEL P LAVELLE JR DIRECTOR 178623 0 0 0 0 0 88876 0 36349 0 303848 0 0 0 JOHN J QUIRK INSTRUCTOR 166739 0 0 0 0 0 86992 0 36349 0 290080 0 0 0 BRIAN GILBERT INSTRUCTOR 164764 0 0 0 0 0 85548 0 36349 0 286661 0 0 0 FORM 990, PART IV, LINE 13: PLUMBERS LU NO. 690 APPRENTICESHIP TRAINING FUND DOES NOT COMPLETE A SCHEDULE A TO FORM 990 BECAUSE THE INSTRUCTIONS CALL FOR 501(C)(3) ENTITIES TO COMPLETE A SCHEDULE A AND THE FUND IS EXEMPT AS AN ORGANIZATION DESCRIBED IN IRC 501(C)(5). THE FUND IS AN APPRENTICE TRAINING FACILITY WHICH FOLLOWS APPROPRIATE NON-DISCRIMINATION POLICIES. FORM 990, PART V, ITEM 2A: THE FUND DOES NOT ISSUE W-2'S AND SHARES CERTAIN STAFF WITH AN ORGANIZATION THAT IS RELATED AND CERTAIN ENTITIES THAT ARE NOT CONSIDERED BY THE FORM 990 INSTRUCTIONS TO BE RELATED ORGANIZATIONS. THE FUND DOES NOT HAVE ANY EMPLOYEES, BUT INSTEAD THE FUND SHARES THE COSTS OF COMPENSATION, FRINGE BENEFITS AND OTHER COSTS BASED ON PERIODIC TIME STUDIES AND ANALYSES. THESE STAFF ARE PAID THROUGH ESSENTIALLY A PAYMASTER ARRANGEMENT THAT FUNCTIONS AS THE STAFF'S EMPLOYER AND ISSUES FORMS W-2 AND COMPLIES WITH APPLICABLE PAYROLL REPORTING AND RELATED REQUIREMENTS. ACCORDINGLY, THE FUND'S ALLOCATED PORTION OF THE COSTS RELATED TO THIS SHARING IS REPORTED ON FORM 990, INCLUDING PART VII, SECTION A, SCHEDULE J AND PART IX, LINES 5-10. FORM 990, PART VI, SECTION A, LINE 7A PLUMBERS LOCAL UNION NO.690 (THE UNION) HAS THE ABILITY TO APPOINT HALF OF THE TRUSTEES. THE MECHANICAL CONTRACTORS ASSOCIATION OF EASTERN PENNSYLVANIA, INC. HAS THE ABILITY TO APPOINT TWO OF THE SIX TRUSTEES. THE PLUMBING AND HEATING ASSOCIATION OF PHILADELPHIA AND VICINITY HAS THE ABILITY TO APPOINT ONE OF THE SIX TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE PLAN'S ADMINISTRATOR. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING THE COMPENSATION OF THE PLAN ADMINISTRATOR HAS BEEN DETERMINED BY THE BOARD OF TRUSTEES. SALARY IS A MULTIPLE OF THE LEVELS OF WAGES SET FORTH IN THE APPLICABLE COLLECTIVE BARGAINING AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT PROVIDED TO THE GENERAL PUBLIC. PLUMBERS LOCAL UNION NO 690 HEALTH PLAN 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 231512313 PROVIDE HEALTH BENEFITS TO PARTICIPANTS PA 501(C)(9) N/A N/A 0 PLUMBERS LOCAL UNION NO 690 PENSION PLAN 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 236405018 PROVIDE RETIREMENT BENEFITS TO ITS PARTICIPANTS PA 401(A) N/A N/A 0 PLUMBERS LOCAL UNION NO 690 THOMAS J MCNULTY SCHOLARSHIP FUND 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 412064526 PROVIDE SCHOLARSHIPS FOR DEPENDENT CHILDREN OF UNION MEMBERS PA 501(C)(3) 501(A)(3) N/A 0 PEN PLAN FOR EMPLOYEES OF PLUMBERS LOCAL UNION NO 690 BENEFIT FUNDS 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 236405018 PROVIDE PENSION BENEFITS TO THE EMPLOYEES OF THE BENEFIT FUNDS OFFICE PA 401(A) N/A N/A 0 PLUMBERS LOCAL UNION NO 690 SUPPLEMENTAL RETIREMENT PLAN 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 232487320 PROVIDE SUPPLEMENTAL RETIREMENT BENEFITS TO ITS PARTICIPANTS PA 401(A) N/A N/A 0 PLUMBERS LOCAL UNION NO 690 VACATION FUND 2791 SOUTHAMPTON ROAD PHILADELPHIA PA 19154 232085471 TO PROVIDE VACATION BENEFITS TO PARTICIPANTS PA 501(C)(9) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0