Nonprofit · EIN 38-1873567
METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND
Tax-exempt · TROY, MI 48083
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,563,976 | $1,982,876 | $581,100 | $5,919,238 | $85,256 | $5,833,982 |
| December 31, 2023 | 990 | $1,722,354 | $1,955,281 | -$232,927 | $5,292,577 | $39,695 | $5,252,882 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $867,822
- Program service revenue
- $1,674,804
- Investment income
- $18,241
- Other revenue
- $3,109
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $380,726
- Other salaries and wages
- $578,080
- Salaries, compensation and benefits (total)
- $967,206
- Professional fundraising fees
- $0
- Legal fees
- $54,436
- Accounting fees
- $21,365
- Occupancy
- $211,696
- Travel
- $22,966
- Depreciation
- $172,714
- Program services (functional)
- $1,696,395
- Management and general (functional)
- $286,481
Balance sheet and other
- Total assets, start of year
- $5,292,577
- Total assets, end of year
- $5,919,238
- Total liabilities, end of year
- $85,256
- Net assets, end of year
- $5,833,982
- Land, buildings and equipment
- $3,889,346
- Net assets without donor restrictions
- $5,833,982
- Gross receipts
- $2,563,976
- Employees
- 15
- Volunteers
- 6
- Year formed
- 1937
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| CHRISTOPHER OPALKA | INSTRUCTOR Highest-paid employee | 40 | $130,670 | $0 |
| ROBERT MURLEY | INSTRUCTOR Highest-paid employee | 40 | $122,169 | $0 |
| CARLO CASTIGLIONE | TRUSTEE Former | 1 | $0 | $120,398 |
| JONATHAN DEROO | TRUSTEE Former | 1 | $0 | $117,538 |
| RYAN LYLE | INSTRUCTOR Highest-paid employee | 40 | $115,874 | $0 |
| RUFUS HAMILTON | TRUSTEE Trustee or director | 1 | $0 | $114,638 |
| GARY GLASER | SECRETARY Trustee or director, Officer | 1 | $0 | $114,238 |
| DAN NIXON | TRUSTEE Trustee or director | 1 | $0 | $113,138 |
| WILLIAM JAMES | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GREG JOHNSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL MELARAGNI | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| CHRISTOPHER OPALKA | INSTRUCTOR Highest-paid employee | 40 | $135,423 | $0 |
| RYAN LYLE | INSTRUCTOR Highest-paid employee | 40 | $119,789 | $0 |
| ROBERT MURLEY | INSTRUCTOR Highest-paid employee | 40 | $118,445 | $0 |
| CARLO CASTIGLIONE | TRUSTEE Trustee or director | 1 | $0 | $115,861 |
| JONATHAN DEROO | TRUSTEE Trustee or director | 1 | $0 | $114,925 |
| GARY GLASER | CHAIRMAN Trustee or director, Officer | 1 | $0 | $112,325 |
| MICHAEL MELARAGNI | SECRETARY Trustee or director, Officer | 1 | $10,889 | $0 |
| CHRIS FREEMAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| WILLIAM JAMES | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1911 RING DR, TROY, MI 48083-4229
- Principal officer (990 for 2024)
- GARY GLASER, 555 HORACE BROWN DRIVE, MADISON HEIGHTS, MI 48071
- Signed the 990
- GARY GLASER, SECRETARY
- Phone
- (248) 813-9800
- Website
- WWW.UALOCAL98JATC.ORG
- Return prepared by
- BULTYNCK & CO PLLC
Mission
THE METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING TRAINING FOR APPRENTICE AND JOURNEYMEN PLUMBERS IN THE LOCAL 98 JURISDICTION UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE PLUMBERS LOCAL NO. 98, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
Program accomplishments
- THE METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND IS CRAFTED FOR THE PURPOSE OF PROVIDING TRAINING FOR APPRENTICE AND JOURNEYMEN PLUMBERS IN THE LOCAL 98 JURISDICTION UNDER A COLLECTIVELY BARGAINED AGREEMENT, ON BEHALF OF THE PLUMBERS LOCAL NO. 98, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.Expenses $1,696,395 · revenue $1,674,804
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-1873567
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J220)
- Assets (IRS master file)
- $5,919,238
- Income (IRS master file)
- $2,563,976
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,563,976 | $1,982,876 | $5,919,238 | XML |
| 990 | December 2023 | $1,722,354 | $1,955,281 | $5,292,577 | XML |
| 990 | December 2022 | $1,759,472 | $2,050,800 | $5,532,332 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-1873567).
Questions about METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND
- What is the EIN of METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND?
- The employer identification number (EIN) of METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND is 38-1873567.
- Is METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND?
- The 990 for the year ended December 31, 2024 names GARY GLASER.
- Who are the officers and directors of METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND?
- The 990 for the year ended December 31, 2024 lists 11 people; 3 received compensation from the organization, the highest $130,670 (CHRISTOPHER OPALKA, INSTRUCTOR).
- How much revenue does METROPOLITAN DETROIT PLUMBING INDUSTRY TRAINING TRUST FUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $2,563,976, expenses of $1,982,876 and total assets of $5,919,238 at year end.
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