philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Carpenters Apprenticeship Reimbursement Program FY2023 filing

Not tax-deductible

Detroit, MI501(c)(5)EmploymentEIN 38-3568247Revenue $537K in FY2023

On file with the IRS11687 American Avenue Suite 200, 48204-1199 · Detroit, MITax-exempt since Feb 2001

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

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.

91¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2023 · 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
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
31 mo
of spending, in cash
Looks good: 30.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$75K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 11 voting members
Looks good: 7 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$537K
+3% vs prior year
Spent
$442K
To programs
91%
Net assets
$1.1M
By yearFY2021–FY2025
Revenue
$537K
FY2023▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2021$499K
FY2022$524K
FY2023$537K
FY2024$591K
FY2025$549K
Expenses
$442K
FY2023▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2021$379K
FY2022$533K
FY2023$442K
FY2024$813K
FY2025$693K
Net assets
$1.1M
FY2023▲ +9%
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 FY2023 Form 990 (year ending April 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 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

91 cents of each dollar spent went to programs.

Program services 91% · $404K Management & general 9% · $38K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 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
Art Hug JR
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Jack Russell
Secretary
$0Pt VII · Sec A
See Carpenters Apprenticeship Reimbursement Program executive salaries →

On this list? Claim this org

Something off? Claim to add context

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.

Provided by the organization

Know this org? Add your story

1 program · $404K · in their own filed words · FY2022
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.

$404Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$537K
Ln 12
Fees for servicesLn 2g$537K
Money outPt IX
$442K
Ln 25
Programscol B$404K
Managementcol C$38K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.2M
LiabilitiesLn 26$75K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$537K
Total revenueLn 12$537K
Assets in detailPt X, end of year
CashLn 1$1.1M
Cash and savings togetherLn 1–2$1.1M
Total assetsLn 16$1.2M
LiabilitiesLn 26$75K
Net assetsLn 32$1.1M
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 FY23End FY23
Cash and savingsLn 1–2$1.0M$1.1M
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$61K$75K
Net assetsLn 32$1.0M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$404K$404K
Management feesLn 11a$15K$15K
Legal feesLn 11b$4K$438$3K
Accounting feesLn 11c$14K$14K
Office expensesLn 13$303$303
InsuranceLn 23$5K$5K
Total functional expensesLn 25$442K$404K$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 Viewing $537K$442K$95K$1.1M 990 PDF
FY2022 $524K$533K−$9K$1.0M 990 PDF
FY2021 $499K$379K$120K$1.0M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $537,434 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $524,012$537,434
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $524,012$537,434
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $501,407$403,601
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $31,270$38,340
I-18 Total expensesPrior year $532,677$441,941
I-19 Revenue less expensesPrior year −$8,665$95,493
Part VI · Governance 7 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
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 $537,434 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $537,434$537,434
VIII-12 Total revenueRelated to mission $537,434$537,434
Part IX · Statement of functional expenses $441,941 across 6 lines filed
IX-4 Benefits paid to or for membersPrograms $403,601$403,601
IX-11a Management feesManagement $14,894$14,894
IX-11b Legal feesPrograms $438 · Management $3,422$3,860
IX-11c Accounting feesManagement $14,316$14,316
IX-13 Office expensesManagement $303$303
IX-23 InsuranceManagement $4,967$4,967
IX-25 Total functional expensesPrograms $404,039 · Management $37,902 · Fundraising $0$441,941
Part X · Balance sheet $1,177,006 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $1,022,474$1,131,487
X-4 Accounts receivableStart of year $42,484$43,213
X-9 Prepaid expenses and deferred chargesStart of year $2,386$2,306
X-16 Total assetsStart of year $1,067,344$1,177,006
X-17 Accounts payable and accrued expensesStart of year $1,979$1,192
X-25 Other liabilitiesStart of year $59,073$74,029
X-26 Total liabilitiesStart of year $61,052$75,221
X-27 Net assets without donor restrictionsStart of year $1,006,292$1,101,785
X-32 Total net assets or fund balancesStart of year $1,006,292$1,101,785
X-33 Total liabilities and net assetsStart of year $1,067,344$1,177,006
Part XI · Reconciliation of net assets $1,101,785 net assets at year end
XI-1 Total revenue$537,434
XI-2 Total expenses$441,941
XI-3 Revenue less expenses$95,493
XI-4 Net assets at start of year$1,006,292
XI-10 Net assets at end of year$1,101,785

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.