Local 107 Development and Training Fund FY2021 filing

Tax-deductible

Brookfield, WI501(c)(3)EducationEIN 86-1067103

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Creation and maintenance of educational and training programs for the development skills in crafts of union workers.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$118K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
3 of 5
filings with a surplus
Average deficit $42K a year · 10% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$118K
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 19.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$38K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$395K
Spent
$385K
To programs
100%
Net assets
$1.0M
By yearFY2021–FY2025
Revenue
$395K
FY2021
Revenue by fiscal year
FY2021$395K
FY2022$390K
FY2023$601K
FY2024$420K
FY2025$354K
Expenses
$385K
FY2021
Expenses by fiscal year
FY2021$385K
FY2022$352K
FY2023$428K
FY2024$641K
FY2025$562K
Net assets
$1.0M
FY2021
Net assets by fiscal year
FY2021$1.0M
FY2022$1.0M
FY2023$1.2M
FY2024$997K
FY2025$790K

From the FY2021 Form 990 (year ending June 2021) · see the original

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 Apr 2005.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $385K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $118K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$118,090Pt VII · Sec A
Secretary-Treasure
$0Pt VII · Sec A
Asst Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

Abraham Inghram’s $136K as Union Truste is at the 93rd percentile of top reported officer pay among 1613 $100K–1M education 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Abraham Inghram$135,907$130,187———
Abraham Inghram——$127,327$125,387$118,090

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.

See Local 107 Development and Training Fund 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

Programs and updates

Develops craft skills through educational and training programs for union workers.

Provided by the organization

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1 program service account for $359K of program spending, described in the organization's own filed words · FY2020.
01

Creation and maintenance of educational and training programs for the development skills in crafts of union workers.

$359Kprogram expense

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By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$395K
Ln 12
Gifts and grantsLn 1h$359K
Other incomeLn 4–11$36K
Investment incomeLn 3$139
Money outPt IX
$385K
Ln 25
Programscol B$385K
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$635K
Total assetsLn 16$1.0M
LiabilitiesLn 26$38K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$359K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Investment incomeLn 3$139
Other incomeLn 4–11$36K
Gains on assetsLn 7$0
Total revenueLn 12$395K
Assets in detailPt X, end of year
CashLn 1$325K
SavingsLn 2$310K
Cash and savings togetherLn 1–2$635K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$412K
Other assetsLn 15$0
Total assetsLn 16$1.0M
LiabilitiesLn 26$38K
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$623K$635K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$412K$412K
Total assetsLn 16$1.0M$1.0M
LiabilitiesLn 26$37K$38K
Net assetsLn 32$998K$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$118K$118K$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$48K$48K$0$0
Other employee benefitsLn 9$30K$30K$0$0
Payroll taxesLn 10$9K$9K$0$0
Management feesLn 11a$0$0$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$18K$18K$0$0
Office expensesLn 13$0$0$0$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$41K$41K$0$0
TravelLn 17$3K$3K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$18K$18K$0$0
Other expenses (24a–d)Ln 24$99K$99K$0$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$385K$385K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $354K$562K−$208K$790K 990 PDF
FY2024 $420K$641K−$221K$997K 990 PDF
FY2023 $601K$428K$172K$1.2M 990 PDF
FY2022 $390K$352K$37K$1.0M 990 PDF
FY2021 Viewing $395K$385K$11K$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 (4 parts)
Part VIII · Statement of revenue $395,482 across 16 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$358,881
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$358,881
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-3 Investment incomeRelated to mission $139 · Unrelated business $0 · Excluded from tax $0$139
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $36,462 · Unrelated business $0 · Excluded from tax $0$36,462
VIII-12 Total revenueRelated to mission $36,601 · Unrelated business $0 · Excluded from tax $0$395,482
Part IX · Statement of functional expenses $384,578 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $118,090 · Management $0 · Fundraising $0$118,090
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $47,945 · Management $0 · Fundraising $0$47,945
IX-9 Other employee benefitsPrograms $30,478 · Management $0 · Fundraising $0$30,478
IX-10 Payroll taxesPrograms $9,034 · Management $0 · Fundraising $0$9,034
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $18,051 · Management $0 · Fundraising $0$18,051
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $40,817 · Management $0 · Fundraising $0$40,817
IX-17 TravelPrograms $3,320 · Management $0 · Fundraising $0$3,320
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $17,534 · Management $0 · Fundraising $0$17,534
IX-24 Other expenses (24a–d)Programs $99,309 · Management $0 · Fundraising $0$99,309
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $384,578 · Management $0 · Fundraising $0$384,578
Part X · Balance sheet $1,046,685 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $313,796$325,017
X-2 Savings and temporary cash investmentsStart of year $309,504$309,643
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $412,025$412,025
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $1,035,325$1,046,685
X-17 Accounts payable and accrued expensesStart of year $37,257$37,713
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $37,257$37,713
X-32 Total net assets or fund balancesStart of year $998,068$1,008,972
X-33 Total liabilities and net assetsStart of year $1,035,325$1,046,685
Part XI · Reconciliation of net assets $1,008,972 net assets at year end
XI-1 Total revenue$395,482
XI-2 Total expenses$384,578
XI-3 Revenue less expenses$10,904
XI-4 Net assets at start of year$998,068
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,008,972

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

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