Plumbers & Pipefitters Local 23 Ua Training Fund

Nonprofit profile at a glance

EIN
366109329
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Rockford, IL, USA
Phone
8153978350
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Vocational, Technical Schools

Official website

Reported finances

Revenue
$2,675,518
Expenses
$1,872,105
Assets
$4,523,853
Liabilities
$174,118

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Highest reported compensation

  • JOSHUA GARDNER (TRAINING COORDINATOR - NEW / INSTRUCTOR): $216,630 total reported compensation
  • PAUL BOGDONAS (INSTRUCTOR): $192,449 total reported compensation
  • GREGORY HARLE (TRAINING COORDINATOR - PAST / ALTERNATE TRUSTEE): $50,053 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Apprentice training program

What it reported doing in 2025

Provide, maintain and administer a program to develop and further the skills of apprentices and journeymen.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 70
  • Accountability: 76
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48%; rating input score 48
  • Program expense ratio: 71.8%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 22nd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 30%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 2.42; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 24.5%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.4% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 10.5% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 48% of revenue deployed · 71.8% of spending went to programs
  • Governance: 9 of 10 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $217K · 12 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.