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Carpenters Apprenticeship Reimbursement Program

Not tax-deductible

Detroit, MI501(c)(5)Employment EIN 38-3568247Revenue $549K in FY2025Latest return filed Oct 15, 2025

On file with the IRSDetroit, MITax-exempt since Feb 2001

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To reimburse qualifying employers for wages and fringe benefits paid to apprentices while attending the courses of the michigan statewide Carpenters & millwrights joint Apprenticeship and training fund.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3568247) · Dispute this line
501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
94¢ of each $1 spent went to programs.
Run by 14 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $32K a year · 6% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
94%
of spending
94% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
13.2 mo
of spending, in cash
13.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$139K
16% of total assets
Liabilities are 16% of assets.
Pt X · Ln 26
Independent board members
5
of 10 voting members
5 of 10 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$549K
-7% vs prior year
Spent
$693K
To programs
94%
Net assets
$736K
By yearFY2021–FY2025
Revenue
$549K
FY2025▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2021$499K
FY2022$524K
FY2023$537K
FY2024$591K
FY2025$549K
Expenses
$693K
FY2025▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2021$379K
FY2022$533K
FY2023$442K
FY2024$813K
FY2025$693K
Net assets
$736K
FY2025▼ -16%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.0M
FY2022$1.0M
FY2023$1.1M
FY2024$880K
FY2025$736K

From the FY2025 Form 990 (year ending April 2025) · figures checked against the IRS filing · see the original

990 PDF Follow Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2001.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $652K Management & general 6% · $41K

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

Something off? Claim to add context

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
Thomas Lutz
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Art Hug JR
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Carpenters Apprenticeship Reimbursement Program executive salaries →

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

Reimburses employers for wages and benefits paid to apprentices in training programs.

Questions for Carpenters Apprenticeship Reimbursement Program

Tap to ask. Carpenters Apprenticeship Reimbursement Program sees how many people are interested.

Your first name shows with your question. Carpenters Apprenticeship Reimbursement Program answers here, for everyone.

1 program · $652K · in their own filed words · FY2024
01

The Carpenters Apprenticeship Reimbursement Program is crafted for the purpose of reimbursing qualified employers for wages and fringe benefits paid to, or on behalf of the, apprentices for time spent attending the Apprenticeship school established by detroit carpentry joint Apprenticeship and training trust fund in order to help defray…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-3568247) · Dispute this line
$652Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$549K
Ln 12
Fees for servicesLn 2g$518K
Investment incomeLn 3$31K
Money outPt IX
$693K
Ln 25
Programscol B$652K
Managementcol C$41K
Owns and owesPt X
$736K
net assets · Ln 32
Cash and savingsLn 1–2$762K
Total assetsLn 16$875K
LiabilitiesLn 26$139K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$518K
Investment incomeLn 3$31K
Total revenueLn 12$549K
Assets in detailPt X, end of year
SavingsLn 2$762K
Cash and savings togetherLn 1–2$762K
Accounts receivableLn 4$113K
Prepaid expenses and deferred chargesLn 9$80
Total assetsLn 16$875K
LiabilitiesLn 26$139K
Net assetsLn 32$736K
OperationsPt I, VI
EmployeesI 50
VolunteersI 614
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.0M$762K
Total assetsLn 16$1.1M$875K
LiabilitiesLn 26$207K$139K
Net assetsLn 32$880K$736K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$651K$651K
Management feesLn 11a$28K$28K
Legal feesLn 11b$2K$1K$255
Accounting feesLn 11c$11K$11K
Office expensesLn 13$105$105
InsuranceLn 23$2K$2K
Total functional expensesLn 25$693K$652K$41K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Oct 15, 2025 $549K$693K−$144K$736K 990 PDF
FY2024Filed with the IRS Oct 18, 2024 $591K$813K−$222K$880K 990 PDF
FY2023Filed with the IRS Oct 18, 2023 $537K$442K$95K$1.1M 990 PDF
FY2022Filed with the IRS Sep 28, 2022 $524K$533K−$9K$1.0M 990 PDF
FY2021Filed with the IRS Oct 12, 2021 $499K$379K$120K$1.0M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $549,309 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $563,131$518,467
I-10 Investment incomePrior year $28,110$30,842
I-11 Other revenue$0
I-12 Total revenuePrior year $591,241$549,309
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $781,162$650,667
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $32,002$42,335
I-18 Total expensesPrior year $813,164$693,002
I-19 Revenue less expensesPrior year −$221,923−$143,693
Part VI · Governance 5 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $549,309 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $518,467$518,467
VIII-3 Investment incomeRelated to mission $30,842$30,842
VIII-12 Total revenueRelated to mission $549,309$549,309
Part IX · Statement of functional expenses $693,002 across 6 lines filed
IX-4 Benefits paid to or for membersPrograms $650,667$650,667
IX-11a Management feesManagement $27,520$27,520
IX-11b Legal feesPrograms $1,251 · Management $255$1,506
IX-11c Accounting feesManagement $10,705$10,705
IX-13 Office expensesManagement $105$105
IX-23 InsuranceManagement $2,499$2,499
IX-25 Total functional expensesPrograms $651,918 · Management $41,084 · Fundraising $0$693,002
Part X · Balance sheet $874,857 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,033,805$761,785
X-4 Accounts receivableStart of year $50,614$112,992
X-9 Prepaid expenses and deferred chargesStart of year $2,579$80
X-16 Total assetsStart of year $1,086,998$874,857
X-17 Accounts payable and accrued expensesStart of year $3,963$2,335
X-25 Other liabilitiesStart of year $203,173$136,353
X-26 Total liabilitiesStart of year $207,136$138,688
X-27 Net assets without donor restrictionsStart of year $879,862$736,169
X-32 Total net assets or fund balancesStart of year $879,862$736,169
X-33 Total liabilities and net assetsStart of year $1,086,998$874,857
Part XI · Reconciliation of net assets $736,169 net assets at year end
XI-1 Total revenue$549,309
XI-2 Total expenses$693,002
XI-3 Revenue less expenses−$143,693
XI-4 Net assets at start of year$879,862
XI-10 Net assets at end of year$736,169

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

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