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Carpenters Apprenticeship Reimbursement Program FY2021 filing

Not tax-deductible

Detroit, MI501(c)(5)EmploymentEIN 38-3568247Revenue $499K in FY2021

On file with the IRS11687 American Avenue Suite 200, 48204-1199 · Detroit, 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.

90¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
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
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
2 of 5
filings with a surplus
Average deficit $32K a year · 6% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
32 mo
of spending, in cash
Looks good: 32.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$54K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 14 voting members
Fine: 7 of 14 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$499K
Spent
$379K
To programs
90%
Net assets
$1.0M
By yearFY2021–FY2025
Revenue
$499K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$499K
FY2022$524K
FY2023$537K
FY2024$591K
FY2025$549K
Expenses
$379K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$379K
FY2022$533K
FY2023$442K
FY2024$813K
FY2025$693K
Net assets
$1.0M
FY2021
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 FY2021 Form 990 (year ending April 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

90 cents of each dollar spent went to programs.

Program services 90% · $340K Management & general 10% · $38K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Thomas Lutz
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Carpenters Apprenticeship Reimbursement Program 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

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

Questions for Carpenters Apprenticeship Reimbursement Program

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Provided by the organization

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1 program · $340K · in their own filed words · FY2020
01

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.

$340Kprogram expense

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$499K
Ln 12
Fees for servicesLn 2g$499K
Money outPt IX
$379K
Ln 25
Programscol B$340K
Managementcol C$38K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$1.1M
LiabilitiesLn 26$54K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$499K
Total revenueLn 12$499K
Assets in detailPt X, end of year
CashLn 1$1.0M
Cash and savings togetherLn 1–2$1.0M
Total assetsLn 16$1.1M
LiabilitiesLn 26$54K
Net assetsLn 32$1.0M
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 FY21End FY21
Cash and savingsLn 1–2$922K$1.0M
Total assetsLn 16$948K$1.1M
LiabilitiesLn 26$53K$54K
Net assetsLn 32$895K$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$339K$339K
Management feesLn 11a$26K$26K
Legal feesLn 11b$2K$1K$1K
Accounting feesLn 11c$9K$9K
InsuranceLn 23$3K$3K
Total functional expensesLn 25$379K$340K$38K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $549K$693K−$144K$736K 990 PDF
FY2024 $591K$813K−$222K$880K 990 PDF
FY2023 $537K$442K$95K$1.1M 990 PDF
FY2022 $524K$533K−$9K$1.0M 990 PDF
FY2021 Viewing $499K$379K$120K$1.0M 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 FY2021 990 (6 parts)
Part I · Summary $498,535 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $507,674$498,535
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $507,674$498,535
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $355,451$339,319
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $36,897$39,412
I-18 Total expensesPrior year $392,348$378,731
I-19 Revenue less expensesPrior year $115,326$119,804
Part VI · Governance 7 of 14 board members independent, 2 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members7
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 $498,535 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $498,535$498,535
VIII-12 Total revenueRelated to mission $498,535$498,535
Part IX · Statement of functional expenses $378,731 across 5 lines filed
IX-4 Benefits paid to or for membersPrograms $339,319$339,319
IX-11a Management feesManagement $25,624$25,624
IX-11b Legal feesPrograms $1,043 · Management $1,286$2,329
IX-11c Accounting feesManagement $8,850$8,850
IX-23 InsuranceManagement $2,609$2,609
IX-25 Total functional expensesPrograms $340,362 · Management $38,369 · Fundraising $0$378,731
Part X · Balance sheet $1,069,105 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $921,862$1,020,377
X-4 Accounts receivableStart of year $22,989$46,064
X-9 Prepaid expenses and deferred chargesStart of year $2,857$2,664
X-16 Total assetsStart of year $947,708$1,069,105
X-17 Accounts payable and accrued expensesStart of year $24$1,216
X-25 Other liabilitiesStart of year $52,531$52,932
X-26 Total liabilitiesStart of year $52,555$54,148
X-27 Net assets without donor restrictionsStart of year $895,153$1,014,957
X-32 Total net assets or fund balancesStart of year $895,153$1,014,957
X-33 Total liabilities and net assetsStart of year $947,708$1,069,105
Part XI · Reconciliation of net assets $1,014,957 net assets at year end
XI-1 Total revenue$498,535
XI-2 Total expenses$378,731
XI-3 Revenue less expenses$119,804
XI-4 Net assets at start of year$895,153
XI-10 Net assets at end of year$1,014,957

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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