Area II Plumbers Jatc

Not tax-deductible

Salem, OR501(c)(6)Community DevelopmentEIN 27-2632072

To provide plumbing apprenticeship and training programs for plumbing contractors in oregon.

Run by 21 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $56K a year · 18% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$13K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$597K
+81% vs prior year
Spent
$542K
Net assets
$659K
By yearFY2020–FY2024
Revenue
$597K
FY2024▲ +81%
Revenue by fiscal year
FY2020$214K
FY2021$224K
FY2022$233K
FY2023$329K
FY2024$597K
Expenses
$542K
FY2024▲ +97%
Expenses by fiscal year
FY2020$130K
FY2021$164K
FY2022$205K
FY2023$275K
FY2024$542K
Net assets
$659K
FY2024▲ +7%
Net assets by fiscal year
FY2020$485K
FY2021$564K
FY2022$529K
FY2023$617K
FY2024$659K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2011.

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

Who runs it and what they're paid

17 people listed on the 990.

Part VII, Section A · reportable compensation
Committee Member
$0Pt VII · Sec A
Committee Member
$0Pt VII · Sec A
Secretary (until 11/24)
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Committee Member-Alt
$0Pt VII · Sec A
Committee Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Area II Plumbers Jatc executive salaries →

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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

Trains plumbers and plumbing contractors in Oregon through apprenticeship programs.

Provided by the organization

This section is blank until Area II Plumbers Jatc claims this page.

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1 program service, described in the organization's own filed words · FY2024.
01

Administered plumbing apprenticeship and training programs for 228 participants. Apprentices must complete 7700 hours of on-the-job training and 624 hours of related classroom learning to complete the program. 128 employers were enrolled as training agents for hiring apprentices. Provided recruitment of sponsors for apprentices.

Pt IX · col B

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$597K
Ln 12
Fees for servicesLn 2g$548K
Investment incomeLn 3$57K
Gifts and grantsLn 1h$2K
Money outPt IX
$542K
Ln 25
Owns and owesPt X
$659K
net assets · Ln 32
Cash and savingsLn 1–2$210K
Total assetsLn 16$672K
LiabilitiesLn 26$13K
PeoplePt VI, VII
17
listed · VII A
PaidVII A0
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fees for servicesLn 2g$548K
Investment incomeLn 3$57K
Gains on assetsLn 7$35K
Total revenueLn 12$597K
Assets in detailPt X, end of year
CashLn 1$144K
SavingsLn 2$66K
Cash and savings togetherLn 1–2$210K
InvestmentsLn 11–13$268K
Land, buildings, equipmentLn 10c$160K
Other assetsLn 15$288
Total assetsLn 16$672K
LiabilitiesLn 26$13K
Net assetsLn 32$659K
OperationsPt I, VI
EmployeesI 53
VolunteersI 621
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$69K$210K
InvestmentsLn 11–13$521K$268K
Land, buildings, equipmentLn 10c$166$160K
Total assetsLn 16$617K$672K
LiabilitiesLn 26$71$13K
Net assetsLn 32$617K$659K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$204K
Other employee benefitsLn 9$20K
Payroll taxesLn 10$18K
Legal feesLn 11b$2K
Accounting feesLn 11c$49K
Investment management feesLn 11f$5K
Other fees for servicesLn 11g$387
Advertising and promotionLn 12$4K
Office expensesLn 13$59K
Information technologyLn 14$43K
OccupancyLn 16$58K
TravelLn 17$170
Conferences, conventions and meetingsLn 19$6K
InterestLn 20$27
Depreciation, depletion and amortizationLn 22$3K
InsuranceLn 23$24K
Other expenses (24a–d)Ln 24$47K
All other expensesLn 24e$19
Total functional expensesLn 25$542K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $597K$542K$55K$659K 990 PDF
FY2023 $329K$275K$54K$617K 990 PDF
FY2022 $233K$205K$28K$529K 990 PDF
FY2021 $224K$164K$60K$564K 990 PDF
FY2020 $214K$130K$84K$485K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $596,928 across 7 lines filed
Lines not itemized here account for −$10,337 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$2,225
VIII-1h Total contributions, gifts and grants$2,225
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $547,843$547,843
VIII-3 Investment incomeExcluded from tax $22,168$22,168
VIII-7 Net gain or loss on sales of assetsExcluded from tax $35,008$35,008
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $21$21
VIII-12 Total revenueRelated to mission $537,527 · Unrelated business $0 · Excluded from tax $57,176$596,928
Part IX · Statement of functional expenses $541,625 across 18 lines filed
IX-7 Other salaries and wages$204,308
IX-9 Other employee benefits$20,185
IX-10 Payroll taxes$17,776
IX-11b Legal fees$2,223
IX-11c Accounting fees$48,720
IX-11f Investment management fees$4,664
IX-11g Other fees for services$387
IX-12 Advertising and promotion$3,858
IX-13 Office expenses$58,536
IX-14 Information technology$42,860
IX-16 Occupancy$57,817
IX-17 Travel$170
IX-19 Conferences, conventions and meetings$5,803
IX-20 Interest$27
IX-22 Depreciation, depletion and amortization$3,062
IX-23 Insurance$24,452
IX-24 Other expenses (24a–d)$46,758
IX-24e All other expenses$19
IX-25 Total functional expenses$541,625
Part X · Balance sheet $672,334 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $46,129$144,308
X-2 Savings and temporary cash investmentsStart of year $22,837$65,787
X-4 Accounts receivableStart of year $7,415$9,070
X-8 Inventories for sale or useStart of year $12,966$13,598
X-9 Prepaid expenses and deferred chargesStart of year $6,187$10,677
X-10c Land, buildings and equipment, netStart of year $166$160,160
X-11 Publicly traded securitiesStart of year $520,758$268,446
X-15 Other assetsStart of year $254$288
X-16 Total assetsStart of year $616,712$672,334
X-17 Accounts payable and accrued expensesStart of year $71$13,091
X-26 Total liabilitiesStart of year $71$13,091
X-32 Total net assets or fund balancesStart of year $616,641$659,243
X-33 Total liabilities and net assetsStart of year $616,712$672,334
Part XI · Reconciliation of net assets $659,243 net assets at year end
XI-1 Total revenue$596,928
XI-2 Total expenses$541,625
XI-3 Revenue less expenses$55,303
XI-4 Net assets at start of year$616,641
XI-5 Net unrealized gains (losses) on investments−$11,821
XI-9 Other changes in net assets−$880
XI-10 Net assets at end of year$659,243

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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