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Carpenters Apprenticeship Reimbursement Program FY2024 filing

Not tax-deductible

Detroit, MI501(c)(5)EmploymentEIN 38-3568247Revenue $591K in FY2024

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.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2024 · 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
15 mo
of spending, in cash
Looks good: 15.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$207K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 11 voting members
Looks good: 6 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
$591K
+10% vs prior year
Spent
$813K
To programs
96%
Net assets
$880K
By yearFY2021–FY2025
Revenue
$591K
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2021$499K
FY2022$524K
FY2023$537K
FY2024$591K
FY2025$549K
Expenses
$813K
FY2024▲ +84%
Tap a bar for its year
Expenses by fiscal year
FY2021$379K
FY2022$533K
FY2023$442K
FY2024$813K
FY2025$693K
Net assets
$880K
FY2024▼ -20%
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 FY2024 Form 990 (year ending April 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 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

96 cents of each dollar spent went to programs.

Program services 96% · $783K Management & general 4% · $30K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 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
$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 · $783K · in their own filed words · FY2023
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…

$783Kprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$591K
Ln 12
Fees for servicesLn 2g$563K
Investment incomeLn 3$28K
Money outPt IX
$813K
Ln 25
Programscol B$783K
Managementcol C$30K
Owns and owesPt X
$880K
net assets · Ln 32
Cash and savingsLn 1–2$1.0M
Total assetsLn 16$1.1M
LiabilitiesLn 26$207K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$563K
Investment incomeLn 3$28K
Total revenueLn 12$591K
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$207K
Net assetsLn 32$880K
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 FY24End FY24
Cash and savingsLn 1–2$1.1M$1.0M
Total assetsLn 16$1.2M$1.1M
LiabilitiesLn 26$75K$207K
Net assetsLn 32$1.1M$880K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$781K$781K
Management feesLn 11a$15K$15K
Legal feesLn 11b$3K$2K$969
Accounting feesLn 11c$10K$10K
Office expensesLn 13$318$318
InsuranceLn 23$3K$3K
Total functional expensesLn 25$813K$783K$30K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $549K$693K−$144K$736K 990 PDF
FY2024 Viewing $591K$813K−$222K$880K 990 PDF
FY2023 $537K$442K$95K$1.1M 990 PDF
FY2022 $524K$533K−$9K$1.0M 990 PDF
FY2021 $499K$379K$120K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $591,241 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $537,434$563,131
I-10 Investment income$28,110
I-11 Other revenue$0
I-12 Total revenuePrior year $537,434$591,241
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $403,601$781,162
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $38,340$32,002
I-18 Total expensesPrior year $441,941$813,164
I-19 Revenue less expensesPrior year $95,493−$221,923
Part VI · Governance 6 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members6
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 $591,241 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $563,131$563,131
VIII-3 Investment incomeRelated to mission $28,110$28,110
VIII-12 Total revenueRelated to mission $591,241$591,241
Part IX · Statement of functional expenses $813,164 across 6 lines filed
IX-4 Benefits paid to or for membersPrograms $781,162$781,162
IX-11a Management feesManagement $15,477$15,477
IX-11b Legal feesPrograms $2,333 · Management $969$3,302
IX-11c Accounting feesManagement $10,250$10,250
IX-13 Office expensesManagement $318$318
IX-23 InsuranceManagement $2,655$2,655
IX-25 Total functional expensesPrograms $783,495 · Management $29,669 · Fundraising $0$813,164
Part X · Balance sheet $1,086,998 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $1,131,487$1,033,805
X-4 Accounts receivableStart of year $43,213$50,614
X-9 Prepaid expenses and deferred chargesStart of year $2,306$2,579
X-16 Total assetsStart of year $1,177,006$1,086,998
X-17 Accounts payable and accrued expensesStart of year $1,192$3,963
X-25 Other liabilitiesStart of year $74,029$203,173
X-26 Total liabilitiesStart of year $75,221$207,136
X-27 Net assets without donor restrictionsStart of year $1,101,785$879,862
X-32 Total net assets or fund balancesStart of year $1,101,785$879,862
X-33 Total liabilities and net assetsStart of year $1,177,006$1,086,998
Part XI · Reconciliation of net assets $879,862 net assets at year end
XI-1 Total revenue$591,241
XI-2 Total expenses$813,164
XI-3 Revenue less expenses−$221,923
XI-4 Net assets at start of year$1,101,785
XI-10 Net assets at end of year$879,862

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

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