2024-03-10T14:14:30-05:00 2023-05-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-06-01 410723876 MINNEAPOLIS PIPEFITTERS JOINT JOURNEYMEN & APPRENTICE TRAINING TRUST FUND MINN 7635335514 6200 LAKELAND AVE N BROOKLYN PARK MN 55428 DOUGLAS SCHROEDER CHAIR 7635335514 2024-03-07 1 DOUGLAS SCHROEDER 999009999 0 DOUG BERTOSSI CPA P00637990 6123764500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHAD BIRK 6200 LAKELAND AVE N BROOKLYN PARK MN 55428 3387096 0 X WWW.TRAINING539.COM X 1959 MN TO PROVIDE FOR THE RECRUITMENT AND TRAINING OF PROSPECTIVE JOURNEYMEN AND APPRENTICES. 10 10 44 15 0 0 29350 52535 2876744 3266866 10920 12717 61953 54978 2978967 3387096 0 0 0 0 1997895 1953437 0 0 0 1439797 1481689 3437692 3435126 -458725 -48030 15531990 15268690 4143965 3933928 11388025 11334762 RECRUITMENT AND TRAINING PURSUANT TO THE TERMS OF A COLLECTIVE BARGAINING AGREEMENT FOR JOURNEYMEN AND APPRENTICES. 0 0 2864672 3321844 RECRUITMENT AND TRAINING PURSUANT TO THE TERMS OF A COLLECTIVE BARGAINING AGREEMENT FOR JOURNEYMEN AND APPRENTICES. THERE WERE 243 STUDENTS ENROLLED AT MAY 31, 2023. 2864672 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 6 0 1 44 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN X CHAD BIRK 7635335514 6200 LAKELAND AVE N BROOKLYN PARK MN 55428 BRAD KRAMER MGMT TRUSTEE/CO-CHAIR 1.00 X X 0 0 0 BRIDGETTE NEE LABOR TRUSTEE/CHAIR 1.00 X X 0 0 0 CHARLES PYYKKONEN LABOR TRUSTEE 1.00 X 0 0 0 ED DAHLGREN MGMT TRUSTEE 1.00 X 0 0 0 TODD MATHWIG ALTERNATE LABOR TRUSTEE 1.00 X 0 0 0 THOMAS HUYNH LABOR TRUSTEE 1.00 X 0 0 0 LORI MCGUIRE MGMT TRUSTEE 1.00 X 0 0 0 SAM AUGSPURGER MGMT TRUSTEE 1.00 X 0 0 0 RAFAEL MORALES LABOR TRUSTEE 1.00 X 0 0 0 MATTHEW MARQUIS ALTERNATE MGMT TRUSTEE 1.00 X 0 0 0 CHAD BIRK TRAINING DIRECTOR 50.00 X 144678 0 90701 144678 0 90701 1 0 1 0 0 16000 36535 30500 52535 TRAINING ASSESSMENTS 525100 3206926 3206926 TUITION 525100 59940 59940 3266866 12717 12717 BOOK INCOME 525100 30192 30192 TEST SESSION REIMBURSE 525100 8150 8150 JOURNEYMAN TRAINING FE 525100 2575 2575 14061 14061 54978 3387096 3321844 0 12717 143497 143497 1068665 999928 68737 362062 335126 26936 278485 258787 19698 100728 87500 13228 31029 31029 23134 292 22842 287239 278621 8618 24825 24825 23678 23678 164973 164973 620745 602123 18622 42856 42856 SCHOOL SUPPLIES 207876 207876 BOOKS 43445 43445 AWARDS AND GRADUATION 306 103 203 11583 2368 9215 3435126 2864672 570454 0 68170 480815 414727 327861 18783509 4550879 14815454 14232630 224673 218745 8966 8639 15531990 15268690 4143965 3933928 4143965 3933928 X 11388025 11334762 11388025 11334762 15531990 15268690 -48030 -5233 0 X X 0 1 X 1 0 X 2560 130650 29350 52535 215095 3175155 2818590 2938697 3321844 12254286 3177715 2949240 2968047 3374379 12469381 0 0 0 12469381 39345 12189 10920 12717 75171 39345 12189 10920 12717 75171 3217060 2961429 2978967 3387096 12544552 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 732425 732425 15690473 2899057 12791577 2360611 1651822 708628 14232630 X 3381863 -5233 -5233 3387096 0 3387096 3435126 0 3435126 0 3435126 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUND'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE FUND OBTAINED ITS LATEST EXEMPTION LETTER JANUARY 17, 2020, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATED THAT THE FUND, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. HOWEVER, AS A RESULT OF THE FUND'S OPERATIONS, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 AND 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE FUND AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE FUND. THE FUND'S TRUSTEES BELIEVE THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THE RELATED TRUST IS TAX-EXEMPT. X 0 0 0 0 0 0 0 0 0 CHAD BIRK TRAINING DIRECTOR 144678 0 0 0 0 0 64444 0 26257 0 235379 0 0 0 X SCHOOL SUPPLIES 11 30500 0 0 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B IS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 7A THE MINNESOTA MECHANICAL CONTRACTORS ASSOCIATION, INC. AND THE LOCAL UNION NO. 539 OF MINNEAPOLIS APPOINT THE TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES IN CONJUNCTION WITH THE REVIEW OF THE ANNUAL AUDIT. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS DISCUSSED ANNUALLY BY THE BOARD OF TRUSTEES TO ENSURE THE TRUSTEES UNDERSTAND THE CONFLICT OF INTEREST POLICY AND UNDERSTANDS THE FUND IS A TAX-EXEMPT ORGANIZATION THAT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. THE BOARD OF TRUSTEES (EXCEPT THOSE TRUSTEES WITH A POTENTIAL CONFLICT) DECIDES WHETHER A CONFLICT EXISTS. THE BOARD OF TRUSTEES IS RESPONSIBLE FOR MONITORING ITSELF AND OFFICERS FOR POTENTIAL CONFLICTS BY AGREEING TO THE CONFLICT OF INTEREST POLICY ANNUALLY. IF AN OFFICER OR TRUSTEE HAS A CONFLICT, THE DISINTERESTED TRUSTEES WILL DETERMINE THE APPROPRIATE COURSE OF ACTION. IF A TRUSTEE HAS A CONFLICT, THEY DO NOT PARTICIPATE IN THE VOTE FOR THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS REVIEWED BY THE BOARD OF TRUSTEES ANNUALLY. AS PART OF THIS PROCESS, THE BOARD UTILIZES LOCAL COLLECTIVE BARGAINING AGREEMENTS FOR WAGE AND BENEFIT GUIDANCE AND RELIES UPON THIS DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 1 ACCOUNTING METHOD THE FUND USES THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS ANOTHER COMPREHENSIVE BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED THEIR PROCESS FOR THE OVERSIGHT OR THE SELECTION OF THE INDEPENDENT ACCOUNTANT FROM THE PRIOR YEAR. MINNEAPOLIS PIPEFITTERS LOCAL #539 312 CENTRAL AVE AUITE 408 MINNEAPOLIS MN 55414 410723876 LABOR UNION MN 501(C)(5) 0 MINNESOTA MECHANICAL CONTRACTORS ASSOCIATION 10590 WAYZATA BLVD STE 100 MINNEAPOLIS MN 55305 410519110 TRADE ASSOCIATION MN 501(C)(6) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0