2025-08-21T12:04:12-05:00 2024-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CTR STE 700 WESTCHESTER IL 60154 990 2024-01-01 366109329 PLUMBERS & PIPEFITTERS LOCAL 23 UA TRAINING FUND PLUM 8153978350 4525 BOEING DRIVE ROCKFORD IL 611092934 RANDY ALLEN TRUSTEE 8153978350 2025-08-21 1 0 BRANDON WOLBER P01460460 3123680500 2025-08-21 2024 2025-03-06 01:10:19Z RANDY ALLEN 4525 BOEING DRIVE ROCKFORD IL 611092934 2746280 0 X WWW.UALOCAL23.ORG X 1957 IL APPRENTICE AND JOURNEYMEN TRAINING 10 9 38 0 0 0 36251 49870 1847737 2162247 53374 136212 34681 28010 1972043 2376339 0 0 0 0 1114295 1299563 0 0 0 582755 671629 1697050 1971192 274993 405147 3128483 3712549 104485 264195 3023998 3448354 APPRENTICE TRAINING PROGRAM 0 0 PROVIDE, MAINTAIN AND ADMINISTER A PROGRAM TO DEVELOP AND FURTHER THE SKILLS OF APPRENTICES AND JOURNEYMEN. 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 1 4 0 1 38 1 0 0 0 0 0 0 0 0 0 0 X 10 9 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 X RANDY ALLEN 8153978350 4525 BOEING DRIVE ROCKFORD IL 611092934 RANDALL ALLEN NEW - CHAIRMAN 1.00 3.00 X 0 0 0 BRIAN HELM TRUSTEE 1.00 3.00 X 0 0 0 RYAN TRACEY TRUSTEE 1.00 3.00 X 0 0 0 RYAN MARSHALL TRUSTEE 1.00 3.00 X 0 0 0 ROBERT WOODEN TRUSTEE 1.00 3.00 X 0 0 0 GREGORY HARLE TRAINING COORDINATOR / ALT 40.00 3.00 X X 164997 0 69210 GREGORY HILL TRUSTEE 1.00 3.00 X 0 0 0 RICK LUNDVALL ALTERNATE TRUSTEE 1.00 X 0 0 0 WILLIAM SPRAGUE TRUSTEE 1.00 3.00 X 0 0 0 JOSH CERONI TRUSTEE 1.00 3.00 X 0 0 0 TIMOTHY HUFF PAST - CHAIRMAN 1.00 3.00 X 0 0 0 DAVID BRYANT INSTRUCTOR 40.00 X 130531 0 61508 PAUL BOGDONAS INSTRUCTOR 40.00 X 128436 0 60511 KAILE BONEY INSTRUCTOR 40.00 X 128436 0 60511 JOSHUA GARDNER INSTRUCTOR 40.00 X 128436 0 60511 680836 0 312251 5 0 1 0 0 14452 35418 49870 EMPLOYER CONTRIBUTIONS 900099 2110788 2110788 TRAINING REIMBURSEMENT 900099 25000 25000 SCHOOL MATERIALS 900099 18184 18184 SCHOLARSHIP DELINQUENC 900099 8275 8275 2162247 83853 83853 8500 0 8500 8500 8500 420800 1500 369941 0 50859 1500 52359 52359 WAGE REIMBURSEMENTS 900099 18344 18344 MISCELLANEOUS 900099 1166 1166 19510 2376339 2162247 0 164222 234207 687458 147555 162392 67951 28091 16818 13718 800 8732 11266 12843 267645 64511 118751 20483 TRAINING MATERIALS 82598 EXAMS 12717 SCHOOL RELATED MATERIAL 10715 MISCELLANEOUS 1941 1971192 277858 281213 11547 11398 140603 216348 17770 21495 12772 29952 1607391 1155800 484874 451591 2118663 2521944 64396 178608 3128483 3712549 34558 57544 69927 206651 104485 264195 X 0 0 0 0 3023998 3448354 3023998 3448354 3128483 3712549 405147 19209 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 441833 201984 239849 1165558 953816 211742 451591 DUE TO RELATED ORGANIZATION 37133 LEASE LIABILITY 169518 206651 X 2395548 19209 19209 2376339 0 2376339 1971192 0 1971192 0 1971192 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE FUND TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X 0 0 0 GREGORY HARLE TRAINING COORDINATOR / ALT 164615 0 0 0 382 0 35280 0 33930 0 234207 0 0 0 DAVID BRYANT INSTRUCTOR 130531 0 0 0 0 0 31348 0 30160 0 192039 0 0 0 PAUL BOGDONAS INSTRUCTOR 128436 0 0 0 0 0 30836 0 29675 0 188947 0 0 0 KAILE BONEY INSTRUCTOR 128436 0 0 0 0 0 30836 0 29675 0 188947 0 0 0 JOSHUA GARDNER INSTRUCTOR 128436 0 0 0 0 0 30836 0 29675 0 188947 0 0 0 UNITED ASSOCIATION OF PLUMBERS & PIPEFITTERS LOCAL 23 SUBSTANTIALLY COMMON OFFICERS 266034 THE FUND LEASES OFFICE AND CLASSROOM SPACE FROM THE AFFILIATED LOCAL UNION. 0 ERICA HARLE ERICA HARLE IS RELATED TO GREGORY HARLE. 16555 ERICA HARLE WAS A TEMPORARY PART TIME CLERICAL EMPLOYEE AND RECEIVED SALARY COMPENSATION. 0 FORM 990, PART VI, SECTION A, LINE 3 ALTHOUGH THE TRUSTEES RETAIN THE ULTIMATE RESPONSIBILITY, THE FUND HAS AN AGREEMENT WITH BENEFITS MANAGEMENT GROUP, INC. TO PERFORM CERTAIN THIRD PARTY ADMINISTRATIVE DUTIES. THE TPA AGREES TO PROVIDE ACCOUNTING AND RECORDKEEPING FUNCTIONS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE CHAIRMAN OF THE BOARD AND THE APPRENTICESHIP DIRECTOR FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE FUND'S APPRENTICESHIP COORDINATOR IS REVIEWED AND APPROVED BY THE JOINT APPRENTICESHIP TRAINING COMMITTEE (JATC), A SUB-COMMITTEE OF THE BOARD OF TRUSTEES. ALL MEMBERS OF THE JATC ARE INDEPENDENT TO THE FUND. FORM 990, PART VI, SECTION C, LINE 19 THE TRAINING FUND MAKES GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. ROCKFORD PIPE TRADES INDUSTRY PENSION FUND 4525 BOEING DRIVE ROCKFORD IL 61109 376123990 PROVIDE PENSION BENEFITS IL 401(A) N/A N/A 0 PLUMBERS & PIPEFITTERS LOCAL 23 UA HEALTH & WELFARE FUND 4525 BOEING DRIVE ROCKFORD IL 61109 366110305 PROVIDE HEALTH BENEFITS IL 501(C)9 N/A N/A 0 ROCKFORD PIPE TRADES INDUSTRY 401(K) PLAN 4525 BOEING DRIVE ROCKFORD IL 61109 391951674 PROVIDE SAVINGS AND RETIREMENT BENEFITS IL 401(A) N/A N/A 0 ROCKFORD PIPE TRADES LABOR MANAGEMENT COOPERATION COUNCIL 4525 BOEING DRIVE ROCKFORD IL 61109 262258555 LABOR MANAGEMENT COOPERATION COUNCIL IL 501(C)6 N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1