2026-09-23T13:07:35-05:00 2025-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CTR STE 700 WESTCHESTER IL 60154 990 2025-01-01 366109329 PLUMBERS & PIPEFITTERS LOCAL 23 UA TRAINING FUND PLUM 8153978350 4525 BOEING DRIVE ROCKFORD IL 611092934 RANDY ALLEN TRUSTEE 8153978350 2026-09-23 1 BRANDON WOLBER P01460460 3123680500 2026-09-23 2025 RANDY ALLEN 4525 BOEING DRIVE ROCKFORD IL 611092934 2675518 0 X WWW.UALOCAL23.ORG X 1957 IL APPRENTICE AND JOURNEYMEN TRAINING 10 9 40 0 0 0 49870 50816 2162247 2408451 136212 118305 28010 97946 2376339 2675518 0 0 0 0 1299563 1231593 0 0 0 671629 640512 1971192 1872105 405147 803413 3712549 4523853 264195 174118 3448354 4349735 APPRENTICE TRAINING PROGRAM 0 0 1343331 0 2408451 PROVIDE, MAINTAIN AND ADMINISTER A PROGRAM TO DEVELOP AND FURTHER THE SKILLS OF APPRENTICES AND JOURNEYMEN. 1343331 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 1 5 0 1 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 X RANDY ALLEN 8153978350 4525 BOEING DRIVE ROCKFORD IL 611092934 RANDALL ALLEN TRUSTEE - NEW / CHAIRMAN - PAST 1.00 3.00 X 0 0 0 BRIAN HELM TRUSTEE 1.00 3.00 X 0 0 0 RYAN TRACEY TRUSTEE 1.00 3.00 X 0 0 0 RYAN MARSHALL TRUSTEE 1.00 3.00 X 0 0 0 ROBERT WOODEN TRUSTEE 1.00 3.00 X 0 0 0 GREGORY HARLE TRAINING COORDINATOR - PAST / ALTERNATE TRUSTEE 40.00 3.00 X X 42615 0 7438 GREGORY HILL TRUSTEE 1.00 3.00 X 0 0 0 RICK LUNDVALL ALTERNATE TRUSTEE 1.00 X 0 0 0 WILLIAM SPRAGUE CHAIRMAN - NEW / TRUSTEE - PAST 1.00 3.00 X 0 0 0 JOSH CERONI TRUSTEE 1.00 3.00 X 0 0 0 JOSHUA GARDNER TRAINING COORDINATOR - NEW / INSTRUCTOR 40.00 X 149547 0 67083 PAUL BOGDONAS INSTRUCTOR 40.00 X 130494 0 61955 322656 0 136476 2 0 1 0 0 22600 28216 50816 EMPLOYER CONTRIBUTIONS 900099 2360527 2360527 TRAINING REIMBURSEMENT 900099 25000 25000 SCHOOL MATERIALS 900099 19774 19774 SCHOLARSHIP DELINQUENC 900099 3150 3150 2408451 118305 118305 LITIGATION SETTLEMENT 900099 93243 93243 OTHER 900099 4703 4703 97946 2675518 2408451 0 216251 266681 88894 177787 631925 553921 78004 125150 112915 12235 142144 110971 31173 65693 49270 16423 45489 45489 42277 42277 16501 16501 800 800 4643 4643 12130 12130 14455 14455 228471 221618 6853 51980 44253 7727 113377 71438 41939 20338 20338 TRAINING MATERIALS 69131 69131 EXAMS 13907 13907 SCHOOL RELATED MATERIAL 4815 4815 MISCELLANEOUS 2198 2198 1872105 1343331 528774 0 281213 331498 11398 11332 216348 197923 21495 17745 29952 32506 1628990 1269177 451591 359813 2521944 3437492 178608 135544 3712549 4523853 57544 58704 206651 115414 264195 174118 X 0 0 0 0 3448354 4349735 3448354 4349735 3712549 4523853 803413 97968 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 441833 242796 199037 1187157 1026381 160776 359813 LEASE LIABILITY 115414 115414 X 2773486 97968 97968 2675518 0 2675518 1872105 0 1872105 0 1872105 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE FUND TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 ADVERTISEMENTS IN NEWSPAPERS OF GENERAL CIRCULATION AND THE ELECTRONIC VERSIONS OF THOSE NEWSPAPERS AND TELEVISION COMMERCIALS. SCHEDULE E, PART I, LINE 4 THE FUND DOES NOT AWARD SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE. THE FUND DOES NOT SOLICIT CONTRIBUTIONS. X 0 0 0 0 0 0 0 0 0 JOSHUA GARDNER TRAINING COORDINATOR - NEW / INSTRUC 149547 0 0 0 0 0 34273 0 32810 0 216630 0 0 0 PAUL BOGDONAS INSTRUCTOR 130494 0 0 0 0 0 31655 0 30300 0 192449 0 0 0 UNITED ASSOCIATION OF PLUMBERS & PIPEFITTERS LOCAL 23 SUBSTANTIALLY COMMON OFFICERS 170479 THE FUND LEASES OFFICE AND CLASSROOM SPACE FROM THE AFFILIATED LOCAL UNION. 0 KATLYNN SPRAGUE DAUGHTER OF WILLIAM SPRAGUE 12268 KATLYNN SPRAGUE IS COMPENSATED AS AN EMPLOYEE AND IS THE DAUGHTER OF CHAIRMAN WILLIAM SPRAGUE. 0 FORM 990, PART VI, SECTION A, LINE 3 ALTHOUGH THE TRUSTEES RETAIN THE ULTIMATE RESPONSIBILITY, THE FUND HAS AN AGREEMENT WITH BENEFITS MANAGEMENT GROUP, INC. TO PERFORM CERTAIN THIRD PARTY ADMINISTRATIVE DUTIES. THE TPA AGREES TO PROVIDE ACCOUNTING AND RECORDKEEPING FUNCTIONS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE CHAIRMAN OF THE BOARD AND THE APPRENTICESHIP DIRECTOR FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE FUND'S APPRENTICESHIP COORDINATOR IS REVIEWED AND APPROVED BY THE JOINT APPRENTICESHIP TRAINING COMMITTEE (JATC), A SUB-COMMITTEE OF THE BOARD OF TRUSTEES. ALL MEMBERS OF THE JATC ARE INDEPENDENT TO THE FUND. FORM 990, PART VI, SECTION C, LINE 19 THE TRAINING FUND MAKES GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. ROCKFORD PIPE TRADES INDUSTRY PENSION FUND 4525 BOEING DRIVE ROCKFORD IL 61109 376123990 PROVIDE PENSION BENEFITS IL 401(A) N/A N/A 0 PLUMBERS & PIPEFITTERS LOCAL 23 UA HEALTH & WELFARE FUND 4525 BOEING DRIVE ROCKFORD IL 61109 366110305 PROVIDE HEALTH BENEFITS IL 501(C)9 N/A N/A 0 ROCKFORD PIPE TRADES INDUSTRY 401(K) PLAN 4525 BOEING DRIVE ROCKFORD IL 61109 391951674 PROVIDE SAVINGS AND RETIREMENT BENEFITS IL 401(A) N/A N/A 0 ROCKFORD PIPE TRADES LABOR MANAGEMENT COOPERATION COUNCIL 4525 BOEING DRIVE ROCKFORD IL 61109 262258555 LABOR MANAGEMENT COOPERATION COUNCIL IL 501(C)6 N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1