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Nonprofit · EIN 55-0439740

WHEELING JOINT APPRENTICE EDUCATIONAL FUND

Tax-exempt · WHEELING, WV 26003

Financials

$579K$787K2023$643K$735K2024
Revenue Expenses · by fiscal year end
Financials of WHEELING JOINT APPRENTICE EDUCATIONAL FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$643,005$734,958-$91,953$5,734,350$6,510,275-$775,925
September 30, 2024990$579,442$787,388-$207,946$5,827,642$6,511,614-$683,972
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$582,913
Membership dues
$582,913
Program service revenue
$53,769
Investment income
$110
Other revenue
$6,213

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$202,129
Salaries, compensation and benefits (total)
$374,775
Professional fundraising fees
$0
Accounting fees
$2,544
Occupancy
$14,400
Travel
$1,637
Depreciation
$174,408
Program services (functional)
$734,958

Balance sheet and other

Total assets, start of year
$5,827,642
Total assets, end of year
$5,734,350
Total liabilities, end of year
$6,510,275
Net assets, end of year
-$775,925
Land, buildings and equipment
$5,570,959
Net assets without donor restrictions
-$897,958
Net assets with donor restrictions
$122,033
Gross receipts
$643,005
Employees
13
Year formed
1912
State of legal domicile
WV

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 September 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
BRIAN APPLEGARTHEMPLOYER REP
Officer
1$0
CHRISTOPHER CIPOLETTISECRETARY/TR
Officer
1$0
ROBERT HICKLEEMPLOYER REP
Officer
1$0
TANNER HULLCHAIRMAN
Officer
1$0
MICHAEL KUCERAUNION REP
Officer
1$0
ADAM ROBINSONUNION REP
Officer
1$0
990 for the year ended September 30, 2024: 6 people
NameTitleHours / weekCompensation
BRIAN APPLEGARTHEMPLOYER REP
Officer
1$0
CHRISTOPHER CIPOLETTISECRETARY/TR
Officer
1$0
ROBERT HICKLEEMPLOYER REP
Officer
1$0
EDWARD D'AQUILA JRCHAIRMAN
Officer
1$0
MICHAEL KUCERAUNION REP
Officer
1$0
ADAM ROBINSONUNION REP
Officer
1$0

Address and contacts

Address (IRS master file)
177 29TH ST, WHEELING, WV 26003-4125
In care of
% EDWARD M D AQUILA JR
Principal officer (990 for 2024)
TANNER HULL
Signed the 990
TANNER HULL, CHAIRMAN
Phone
(304) 233-4445
Return prepared by
PERRY-ZOLADZ & COMPANY PLLC

Mission

SCHOOL FOR APPRENTICES IN THE PLUMBING AND PIPEFITTING INDUSTRY

990 for the year ended September 30, 2025

Program accomplishments

  • SCHOOL FOR APPRENTICES IN THE PLUMBING AND PIPEFITTING INDUSTRY
  • SCHOOL FOR APPRENTICES IN THE PLUMBING AND PIPEFITTING INDUSTRY

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 September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 15, 2027Not due yet
2024September 30, 2025February 16, 2026990 on file
2023September 30, 2024February 17, 2025990 on file

IRS record

EIN
55-0439740
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1959
Accounting year ends
September
Files
Form 990 or 990-EZ
Assets (IRS master file)
$5,734,350
Income (IRS master file)
$643,005

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$643,005$734,958$5,734,350XML
990September 2024$579,442$787,388$5,827,642XML
990September 2023$595,218$953,063$6,039,176IRS
990September 2022–––IRS
990September 2021–––IRS
990September 2020–––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 55-0439740).

Questions about WHEELING JOINT APPRENTICE EDUCATIONAL FUND

What is the EIN of WHEELING JOINT APPRENTICE EDUCATIONAL FUND?
The employer identification number (EIN) of WHEELING JOINT APPRENTICE EDUCATIONAL FUND is 55-0439740.
Is WHEELING JOINT APPRENTICE EDUCATIONAL FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1959.
Are donations to WHEELING JOINT APPRENTICE EDUCATIONAL FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does WHEELING JOINT APPRENTICE EDUCATIONAL 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 WHEELING JOINT APPRENTICE EDUCATIONAL FUND due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WHEELING JOINT APPRENTICE EDUCATIONAL FUND last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended September 2025.
Who is the principal officer of WHEELING JOINT APPRENTICE EDUCATIONAL FUND?
The 990 for the year ended September 30, 2025 names TANNER HULL.
Who are the officers and directors of WHEELING JOINT APPRENTICE EDUCATIONAL FUND?
The 990 for the year ended September 30, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does WHEELING JOINT APPRENTICE EDUCATIONAL FUND have?
On its 990 for the year ended September 30, 2025 it reported revenue of $643,005, expenses of $734,958 and total assets of $5,734,350 at year end.

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