Bricklayers Local 13 Joint Apprenticeship & Training Fund

Not tax-deductible

Las Vegas, NV501(c)(5)Education EIN 93-3178475Revenue $375K in FY2024Latest return filed Feb 27, 2026

On file with the IRSLas Vegas, NVTax-exempt since Feb 2026

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The mission of the Fund is to provide education, Training, and related benefits to eligible particpants that fall within the jurisdiction of Bricklayers and allied craftworkers Local 13 nevada.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
67¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
103 mo
of spending, in cash
Looks good: 103.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$339K
100% of total assets
Concern: liabilities are 100% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 4 voting members
Fine: 2 of 4 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$375K
Spent
$39K
To programs
67%
Net assets
$0

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2026.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $27K Management & general 33% · $13K

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

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
See Bricklayers Local 13 Joint Apprenticeship & Training Fund executive salaries →

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 and educates eligible bricklayers and allied craftworkers for better careers.

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1 program · in their own filed words · FY2024
01

The purpose of the trust fund shall be to provide the administration of apprenticeship standards, or such other training program or plan, by the trustees for the purpose of providing training, and education and related benefits to participants, including rules and regulations governing the eligibility requirements, amount and level of…

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$375K
Ln 12
Gifts and grantsLn 1h$375K
Money outPt IX
$39K
Ln 25
Programscol B$27K
Managementcol C$13K
Owns and owesPt X
$0
net assets · Ln 32
Cash and savingsLn 1–2$339K
Total assetsLn 16$339K
LiabilitiesLn 26$339K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$375K
Total revenueLn 12$375K
Assets in detailPt X, end of year
CashLn 1$339K
Cash and savings togetherLn 1–2$339K
Total assetsLn 16$339K
LiabilitiesLn 26$339K
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 50
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 FY24End FY24
Cash and savingsLn 1–2$4K$339K
Total assetsLn 16$4K$339K
LiabilitiesLn 26$0$339K
Net assetsLn 32$4K$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Office expensesLn 13$755$755
TravelLn 17$996$996
Other expenses (24a–d)Ln 24$29K$25K$4K
All other expensesLn 24e$9K$2K$7K
Total functional expensesLn 25$39K$27K$13K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Feb 27, 2026 $375K$39K$336K$0 990 PDF

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 $375,102 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,532$375,102
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $3,532$375,102
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $18$39,490
I-18 Total expensesPrior year $18$39,490
I-19 Revenue less expensesPrior year $3,514$335,612
Part VI · Governance 2 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members2
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 $375,102 across 3 lines filed
VIII-1f All other contributions, gifts and grants$375,102
VIII-1h Total contributions, gifts and grants$375,102
VIII-12 Total revenue$375,102
Part IX · Statement of functional expenses $39,490 across 4 lines filed
IX-13 Office expensesManagement $755$755
IX-17 TravelManagement $996$996
IX-24 Other expenses (24a–d)Programs $25,033 · Management $3,883$28,916
IX-24e All other expensesPrograms $1,565 · Management $7,258$8,823
IX-25 Total functional expensesPrograms $26,598 · Management $12,892 · Fundraising $0$39,490
Part X · Balance sheet $339,126 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $3,514$339,126
X-16 Total assetsStart of year $3,514$339,126
X-25 Other liabilities$339,126
X-26 Total liabilitiesStart of year $0$339,126
X-32 Total net assets or fund balancesStart of year $3,514$0
X-33 Total liabilities and net assetsStart of year $3,514$339,126
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$375,102
XI-2 Total expenses$39,490
XI-3 Revenue less expenses$335,612
XI-4 Net assets at start of year$3,514
XI-9 Other changes in net assets−$339,126
XI-10 Net assets at end of year$0

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

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