Worcester Joint Apprenticeship & Training Fund

Tax-deductible

Worcester, MA501(c)(3)Since 1969EIN 23-7042423Revenue $705K in FY2025

On file with the IRS242 Mill St, 01602-3111 · Worcester, MATax-exempt since Aug 1969Publicly supported — 509(a)(2)

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To provide Apprenticeship Training courses and ongoing professional education and safety Training for members.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$31K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $160K a year · 39% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$31K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
36 mo
of spending, in cash
Looks good: 36.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$705K
+37% vs prior year
Spent
$381K
To programs
75%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$705K
FY2025▲ +37%
Tap a bar for its year
Revenue by fiscal year
FY2020$195K
FY2021$289K
FY2022$351K
FY2023$424K
FY2024$515K
FY2025$705K
Expenses
$381K
FY2025▲ +33%
Tap a bar for its year
Expenses by fiscal year
FY2020$206K
FY2021$146K
FY2022$237K
FY2023$265K
FY2024$286K
FY2025$381K
Net assets
$1.2M
FY2025▲ +39%
Tap a bar for its year
Net assets by fiscal year
FY2020$189K
FY2021$332K
FY2022$447K
FY2023$606K
FY2024$835K
FY2025$1.2M

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $285K Management & general 25% · $96K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $31K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$16,563Pt VII · Sec A
Chairman (p)
$12,081Pt VII · Sec A
Trustee (p)
$1,231Pt VII · Sec A
Trustee (p)
$1,214Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
James Arthur$12,081$63,724——
Christopher Beauchesne$16,563———
Jeffrey Lassey$1,231$802$720$782
Robert Buffone$1,214———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers apprenticeship and ongoing safety training for members.

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Provided by the organization

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1 program · $285K · in their own filed words · FY2024
01

Apprenticeship training courses and ongoing professional education and safety training.

$285Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$705K
Ln 12
Fees for servicesLn 2g$692K
Investment incomeLn 3$27K
Gifts and grantsLn 1h$5K
Money outPt IX
$381K
Ln 25
Programscol B$285K
Managementcol C$96K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.2M
LiabilitiesLn 26$7K
PeoplePt VI, VII
9
listed · VII A
PaidVII A4
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$692K
Investment incomeLn 3$27K
Total revenueLn 12$705K
Assets in detailPt X, end of year
SavingsLn 2$1.2M
Cash and savings togetherLn 1–2$1.2M
Land, buildings, equipmentLn 10c$6K
Total assetsLn 16$1.2M
LiabilitiesLn 26$7K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$835K$1.2M
Land, buildings, equipmentLn 10c$4K$6K
Total assetsLn 16$838K$1.2M
LiabilitiesLn 26$3K$7K
Net assetsLn 32$835K$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$43K$43K
Pay of current officers, directors and key staffLn 5$120K$120K
Other salaries and wagesLn 7$61K$61K
Pension plan contributionsLn 8$3K$3K
Other employee benefitsLn 9$1K$1K
Payroll taxesLn 10$13K$13K
Management feesLn 11a$64K$64K
Legal feesLn 11b$241$241
Accounting feesLn 11c$10K$10K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$9K$9K
OccupancyLn 16$29K$29K
TravelLn 17$13K$13K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$5K$4K$650
Total functional expensesLn 25$381K$285K$96K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $705K$381K$324K$1.2M 990 PDF
FY2024 $515K$286K$229K$835K 990 PDF
FY2023 $424K$265K$159K$606K 990 PDF
FY2022 $351K$237K$115K$447K 990 PDF
FY2021 $289K$146K$143K$332K 990 PDF
FY2020 $195K$206K−$12K$189K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $705,052 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5$5,158
I-9 Program service revenuePrior year $527,573$692,254
I-10 Investment incomePrior year $8,495$26,935
I-11 Other revenuePrior year −$20,907−$19,295
I-12 Total revenuePrior year $515,166$705,052
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $16,234$43,471
I-15 Salaries and benefitsPrior year $139,123$197,437
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $130,555$140,260
I-18 Total expensesPrior year $285,912$381,168
I-19 Revenue less expensesPrior year $229,254$323,884
Part VI · Governance 0 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $705,052 across 5 lines filed
Lines not itemized here account for −$19,295 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$5,158
VIII-1h Total contributions, gifts and grants$5,158
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $692,254$692,254
VIII-3 Investment incomeExcluded from tax $26,935$26,935
VIII-12 Total revenueRelated to mission $672,959 · Unrelated business $0 · Excluded from tax $26,935$705,052
Part IX · Statement of functional expenses $381,168 across 16 lines filed
IX-4 Benefits paid to or for membersPrograms $43,471$43,471
IX-5 Pay of current officers, directors and key staffPrograms $119,584$119,584
IX-7 Other salaries and wagesPrograms $60,843$60,843
IX-8 Pension plan contributionsPrograms $3,199$3,199
IX-9 Other employee benefitsPrograms $1,039$1,039
IX-10 Payroll taxesPrograms $12,772$12,772
IX-11a Management feesManagement $64,189$64,189
IX-11b Legal feesManagement $241$241
IX-11c Accounting feesManagement $9,598$9,598
IX-12 Advertising and promotionManagement $1,044$1,044
IX-13 Office expensesPrograms $9,449$9,449
IX-16 OccupancyPrograms $29,400$29,400
IX-17 TravelManagement $13,395$13,395
IX-22 Depreciation, depletion and amortizationPrograms $1,192$1,192
IX-23 InsuranceManagement $7,026$7,026
IX-24 Other expenses (24a–d)Programs $4,076 · Management $650$4,726
IX-25 Total functional expensesPrograms $285,025 · Management $96,143 · Fundraising $0$381,168
Part X · Balance sheet $1,166,011 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $834,513$1,159,736
X-10c Land, buildings and equipment, netStart of year $3,852$6,275
X-16 Total assetsStart of year $838,365$1,166,011
X-17 Accounts payable and accrued expensesStart of year $3,316$7,078
X-26 Total liabilitiesStart of year $3,316$7,078
X-32 Total net assets or fund balancesStart of year $835,049$1,158,933
X-33 Total liabilities and net assetsStart of year $838,365$1,166,011
Part XI · Reconciliation of net assets $1,158,933 net assets at year end
XI-1 Total revenue$705,052
XI-2 Total expenses$381,168
XI-3 Revenue less expenses$323,884
XI-4 Net assets at start of year$835,049
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,158,933

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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