2026-01-27T02:22:08-00:00 2025-03-31 650292391 LaPadula Carlson Co 550 Biltmore Way Suite 1200 Coral Gables FL 33134 990 2024-04-01 590812901 Plumbers Joint Apprenticeship & Education Committee PLUM 3058229411 14105 NW 58 Court Miami Lakes FL 33014 Joseph Clotfelter Training Director 3058229411 2026-01-27 true Sharon Carlson P00801942 3055299300 2026-01-27 2024 2025-03-06 01:10:19Z Joseph Clotfelter 14105 NW 58 Court Miami FL 33014 574527 false X X 1972 FL The Funds purpose is to provide training and education benefits to eligible participants under terms of a collective bargaining agreement between the various employers and the Plumbers Local Union 519. 6 6 18 0 175000 151500 410986 389095 25597 22597 20555 11335 632138 574527 0 0 299777 306642 0 0 310223 325147 610000 631789 22138 -57262 862604 809040 11441 15139 851163 793901 The Fund provides education and training to apprentices and journeymen as provided by the collective bargaining agreement. false false 397233 Education and training benefits 397233 true false false false false false false false false false true false false false true true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 9 0 true 18 true false false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true false false false X Joseph Clotfelter 3053620519 14105 NW 58th Court Miami Lakes FL 33014 Joseph Clotfelter Director of Training 040.00 001.00 X X X 74619 0 0 Pete McCann Employer Trustee 001.00 X 0 0 0 Wayne Orr Employer Trustee 001.00 X 0 0 0 William Ferluga Employer Trustee 001.00 X 0 0 0 Jonathan Ellet Secretary 001.00 X 0 0 0 Timothy Rourke Labor Trustee 001.00 X X 0 0 0 Jeff Penniston Chairman 001.00 X X 0 0 0 Cody Penniston Chairman 001.00 X 0 0 0 74619 true true false 147500 4000 151500 Employer Contributions 525100 364643 School Course Income 611600 21130 Book Income 611600 3322 389095 22597 Other income 900099 11335 11335 574527 X 0 0 0 0 85357 85357 150319 84756 65563 0 41330 41330 12565 12565 17071 13929 3142 0 0 12556 12556 0 0 0 2215 2215 19129 19129 0 0 23946 23946 5108 5108 0 60277 60277 0 42484 42484 32331 32331 28082 28082 Training supplies 56535 56535 Repairs Maintenance 28984 28984 13500 13500 631789 397233 234556 0 63749 31653 498197 490787 1167110 891860 285264 275250 15394 11350 862604 809040 11441 15139 11441 15139 X 851163 793901 851163 793901 862604 809040 -57262 X X false X true X true false X false 62065 62065 799661 601545 198116 305384 290315 15069 275250 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Finance Lease Liabilities 7384 Working Assessments Withholdings 7755 15139 X 574527 574527 574527 631789 631789 631789 X 2 The Trustees have evaluated the tax positions taken by the Fund and have concluded that as of March 31, 2025, there are no uncertain positions taken or expected to be taken that would require the recognition of a liability or asset or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions until the applicable statute of limitations expires however, there are currently no audits for any tax periods in progress. true true true true true true true false false false false false false false false true false true 6a The Fund receives performance-based subsidies from the Miami-Dade School Board. true false false false false false false false false false Timothy Rourke Labor Trustee Jeff Penniston Chairman Form 990, Part VI, Section B, Line 11b The return is prepared by the Funds independent certified public accountants which also perform an audit of the Funds books and records. The return is then provided to the Trustees for review and signature. Form 990, Part VI, Section B, Line 12c The Fund is subject to ERISA and the Trustees conform to its regulations. Section 404 and 406 of ERISA contain strict fidiuciary rules and conflicts of interest prohibitions. The Trustees monitor and enforce the Funds compliance with ERISA with the assistance of the Funds professionals. Form 990, Part VI, Section C, Line 19 As required by ERISA the Funds governing documents, policies, financial statements and tax returns are available upon written request to the Funds Administrator and requesting a copy. Form 990, Part XII, Line 1 The Fund uses the modified cash basis of accounting in which certain revenues and the related assets are recognized when received rather than when earned, certain expenses and the related liabilities are recognized when paid rather than when the obligation is incurred, and depreciation is recorded on capitalized assets. Form 990, Part IX, Line 2c A sub-committee of the Board of Trustees, assumes responsibility for the oversight of the Funds auditors.