Training for Pipe Trades apprentices

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$221K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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
4 of 6
filings with a surplus
Average surplus $216K a year · 19% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$221K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
14 mo
of spending, in cash
Looks good: 14.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$947K
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.8M
+9% vs prior year
Spent
$1.2M
To programs
76%
Net assets
$2.2M
By yearFY2020–FY2025
Revenue
$1.8M
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$782K
FY2021$798K
FY2022$719K
FY2023$954K
FY2024$1.7M
FY2025$1.8M
Expenses
$1.2M
FY2025-0.02%
Tap a bar for its year
Expenses by fiscal year
FY2020$645K
FY2021$771K
FY2022$749K
FY2023$967K
FY2024$1.2M
FY2025$1.2M
Net assets
$2.2M
FY2025▲ +44%
Tap a bar for its year
Net assets by fiscal year
FY2020$875K
FY2021$973K
FY2022$943K
FY2023$930K
FY2024$1.5M
FY2025$2.2M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1973.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $872K Management & general 24% · $278K

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; $221K paid to officers and key staff.

Part VII, Section A · reportable compensation
Welding Coordinator
$114,311Pt VII · Sec A
Training Coordinator
$106,827Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Co-Chairman
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A

Peter Villanueva’s $114K as Welding Coordinator is at the 37th percentile of top reported officer pay among 1245 $1–10M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2022
Peter Villanueva$114,311$102,486—
Johnny Bennett$106,827$102,927—
Mike Kubala——$2,561
Corey Elam——$1,647

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 apprentices for careers in the pipe trades.

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Provided by the organization

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1 program · $872K · in their own filed words · FY2025
01

Provide and support the education and training of members in the plumbing, pipefitting, heating, air conditioning, and welding trade.

$872Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Fees for servicesLn 2g$1.6M
Other incomeLn 4–11$183K
Gifts and grantsLn 1h$24K
Money outPt IX
$1.2M
Ln 25
Programscol B$872K
Managementcol C$278K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$3.1M
LiabilitiesLn 26$947K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$24K
Noncash giftsLn 1g$15K
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$24K
Other incomeLn 4–11$183K
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$82K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.3M
Land, buildings, equipmentLn 10c$1.8M
Total assetsLn 16$3.1M
LiabilitiesLn 26$947K
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 514
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$726K$1.3M
Land, buildings, equipmentLn 10c$1.8M$1.8M
Total assetsLn 16$2.5M$3.1M
LiabilitiesLn 26$983K$947K
Net assetsLn 32$1.5M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$221K$221K
Other salaries and wagesLn 7$190K$190K
Pension plan contributionsLn 8$105K$105K
Other employee benefitsLn 9$47K$47K
Payroll taxesLn 10$37K$37K
Management feesLn 11a$147K$147K
Accounting feesLn 11c$12K$12K
Office expensesLn 13$24K$24K
Information technologyLn 14$2K$2K
OccupancyLn 16$52K$52K
TravelLn 17$49K$49K
InterestLn 20$55K$55K
Depreciation, depletion and amortizationLn 22$73K$73K
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$97K$97K
All other expensesLn 24e$21K$1K$19K
Total functional expensesLn 25$1.2M$872K$278K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.8M$1.2M$658K$2.2M 990 PDF
FY2024 $1.7M$1.2M$515K$1.5M 990 PDF
FY2023 $954K$967K−$13K$930K 990 PDF
FY2022 $719K$749K−$29K$943K 990 PDF
FY2021 $798K$771K$27K$973K 990 PDF
FY2020 $782K$645K$137K$875K 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 FY2025 990 (6 parts)
Part I · Summary $1,808,912 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $237,815$24,415
I-9 Program service revenuePrior year $1,231,861$1,577,506
I-10 Investment incomePrior year $7,594$23,524
I-11 Other revenuePrior year $188,524$183,467
I-12 Total revenuePrior year $1,665,794$1,808,912
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $508,992$599,743
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $643,761$550,716
I-18 Total expensesPrior year $1,152,753$1,150,459
I-19 Revenue less expensesPrior year $513,041$658,453
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,808,912 across 7 lines filed
Lines not itemized here account for $9,181 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$24,415
VIII-1g Noncash contributions (included above)$15,415
VIII-1h Total contributions, gifts and grants$24,415
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,577,506$1,577,506
VIII-3 Investment incomeExcluded from tax $23,524$23,524
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $174,286$174,286
VIII-12 Total revenueRelated to mission $1,760,973 · Unrelated business $0 · Excluded from tax $23,524$1,808,912
Part IX · Statement of functional expenses $1,150,459 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $221,138$221,138
IX-7 Other salaries and wagesPrograms $189,764$189,764
IX-8 Pension plan contributionsPrograms $105,221$105,221
IX-9 Other employee benefitsPrograms $46,771$46,771
IX-10 Payroll taxesPrograms $36,849$36,849
IX-11a Management feesManagement $147,137$147,137
IX-11c Accounting feesManagement $11,702$11,702
IX-13 Office expensesManagement $23,980$23,980
IX-14 Information technologyManagement $1,629$1,629
IX-16 OccupancyPrograms $51,947$51,947
IX-17 TravelPrograms $48,612$48,612
IX-20 InterestManagement $55,065$55,065
IX-22 Depreciation, depletion and amortizationPrograms $72,962$72,962
IX-23 InsuranceManagement $19,725$19,725
IX-24 Other expenses (24a–d)Programs $97,329$97,329
IX-24e All other expensesPrograms $1,395 · Management $19,233$20,628
IX-25 Total functional expensesPrograms $871,988 · Management $278,471 · Fundraising $0$1,150,459
Part X · Balance sheet $3,122,771 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $100,666$81,569
X-2 Savings and temporary cash investmentsStart of year $625,703$1,258,829
X-10c Land, buildings and equipment, netStart of year $1,773,532$1,782,373
X-16 Total assetsStart of year $2,499,901$3,122,771
X-26 Total liabilitiesStart of year $982,579$946,996
X-32 Total net assets or fund balancesStart of year $1,517,322$2,175,775
X-33 Total liabilities and net assetsStart of year $2,499,901$3,122,771
Part XI · Reconciliation of net assets $2,175,775 net assets at year end
XI-1 Total revenue$1,808,912
XI-2 Total expenses$1,150,459
XI-3 Revenue less expenses$658,453
XI-4 Net assets at start of year$1,517,322
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,175,775

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

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