Form 990 for tax year 2024
Filed by UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE.
Totals
- Total revenue
- $9,574,294
- Total expenses
- $7,275,052
- Contributions and grants received
- $6,167,229
- Grants paid
- $0
- Program service revenue
- $0
- Investment income
- $613,049
- Other revenue
- $2,794,016
- Total assets, end of year
- $41,740,370
- Total liabilities, end of year
- $1,256,706
- Net assets or fund balances, end of year
- $40,483,664
- Program services expenses (Part IX)
- $0
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $0
Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$6,167,229
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$0
-
1g · Noncash contributions included above
$0
-
3 · Investment income
total $613,049 · related or exempt $0 · unrelated business $0 · excluded $613,049
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6a · Gross rents
real property $1,699,944 · personal property $0
-
6b · Less rental expenses
real property $0 · personal property $0
-
6c · Rental income or loss
real property $1,699,944 · personal property $0
-
6d · Net rental income or loss
total $1,699,944 · related or exempt $0 · unrelated business $0 · excluded $1,699,944
-
7c · Gain or loss
securities $0 · other assets $0
-
8a · Fundraising events: contributions included on line 1c
$0
-
11a · Other revenue: REIMBURSED EXP
total $1,094,072 · related or exempt $1,094,072 · unrelated business $0 · excluded $0
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$1,094,072
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $2,977,064
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $691,712
-
8 · Pension plan contributions
total $254,485
-
9 · Other employee benefits
total $151,850
-
10 · Payroll taxes
total $156,068
-
11c · Fees: accounting
total $53,451
-
13 · Office expenses
total $158,661
-
14 · Information technology
total $6,836
-
16 · Occupancy
total $519,476
-
17 · Travel
total $176,860
-
19 · Conferences, conventions and meetings
total $8,868
-
20 · Interest
total $926
-
21 · Payments to affiliates
total $679,184
-
22 · Depreciation, depletion and amortization
total $622,559
-
23 · Insurance
total $132,147
-
24a · Other expenses: LABOR RELATIONS
total $288,575
-
24b · Other expenses: CONSULTING
total $135,989
-
24c · Other expenses: SUBSCRIPTION/PUBLICATION
total $108,313
-
24d · Other expenses: DONATIONS
total $26,855
-
24e · All other expenses
total $125,173
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $7,802,899 · end of year $9,656,217
-
2 · Savings and temporary cash investments
beginning of year $738,000 · end of year $1,930,000
-
4 · Accounts receivable
beginning of year $802,345 · end of year $798,872
-
9 · Prepaid expenses and deferred charges
beginning of year $2,023,447 · end of year $2,077,873
-
10a · Land, buildings and equipment: cost or other basis
$29,577,318
-
10b · Land, buildings and equipment: accumulated depreciation
$10,372,853
-
10c · Land, buildings and equipment, net
beginning of year $19,685,875 · end of year $19,204,465
-
11 · Investments: publicly traded securities
beginning of year $8,309,277 · end of year $7,873,753
-
15 · Other assets
beginning of year $254,959 · end of year $199,190
-
17 · Accounts payable and accrued expenses
beginning of year $148,310 · end of year $102,993
-
19 · Deferred revenue
beginning of year $1,255,261 · end of year $1,153,713
-
27 · Net assets without donor restrictions
beginning of year $38,213,231 · end of year $40,483,664
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2024
Mission
TO UNITE & ASSOCIATE TOGETHER ALL PEOPLE OF THE PLUMBING & PIPEFITTING INDUSTRY FOR THE PURPOSE OF MUTUAL ASSISTANCE & PROTECTION, ADVANCE THE BEST INTEREST OF THE TRADE, SECURE & IMPROVE WAGES, WORKING CONDITIONS THROUGH ORGANIZATION, NEGOTIATIONS, & COLLECTIVE BARGAINING.
Activities or mission (Part I)
TO UNITE & ASSOCIATE ALL PEOPLE OF THE PLUMBING & PIPEFITTING INDUSTRY FOR THE PURPOSE OF MUTUAL ASSISTANCE & PROTECTION, ADVANCE THE BEST INTEREST OF THE TRADE, SECURE & IMPROVE WAGES & WORKING CONDITIONS & COLLECTIVE BARGAINING
-
NEGOTIATIONS & LABOR RELATIONS - ALL MEMBERS
-
JOB PLACEMENT - 1002
As filed on the 2024 return.
Listed in Part VII
-
Larry Mazzola JrLARRY MAZZOLA JR
BUSINESS MANAGER/FIN'L SECY TREASURER
- Total calculated
- $565,603
- From this org
- $341,304
- From related orgs
- $0
- Other
- $224,299
- Hours/week
- 48
Schedule J breakdown matched by us
- Base
- $326,199
- Bonus
- $0
- Other
- $15,105
- Deferred
- $194,261
- Nontaxable benefits
- $30,038
- Filer's total
- $565,603
-
Anthony GuzzettaANTHONY GUZZETTA
ORGANIZER/EXECUTIVE BOARD
- Total calculated
- $398,484
- From this org
- $240,236
- From related orgs
- $0
- Other
- $158,248
- Hours/week
- 48
Schedule J breakdown matched by us
- Base
- $232,936
- Bonus
- $0
- Other
- $7,300
- Deferred
- $128,210
- Nontaxable benefits
- $30,038
- Filer's total
- $398,484
-
William BlackwellWILLIAM BLACKWELL
BUSINESS AGENT
- Total calculated
- $393,584
- From this org
- $201,928
- From related orgs
- $0
- Other
- $191,656
- Hours/week
- 48
Schedule J breakdown matched by us
- Base
- $195,628
- Bonus
- $0
- Other
- $6,300
- Deferred
- $161,618
- Nontaxable benefits
- $30,038
- Filer's total
- $393,584
-
John ChiarenzaJOHN CHIARENZA
BUSINESS AGENT
- Total calculated
- $392,784
- From this org
- $201,128
- From related orgs
- $0
- Other
- $191,656
- Hours/week
- 48
Schedule J breakdown matched by us
- Base
- $195,628
- Bonus
- $0
- Other
- $5,500
- Deferred
- $161,618
- Nontaxable benefits
- $30,038
- Filer's total
- $392,784
-
Frank ReardonFRANK REARDON
BUSINESS AGENT
- Total calculated
- $392,384
- From this org
- $221,080
- From related orgs
- $0
- Other
- $171,304
- Hours/week
- 48
Schedule J breakdown matched by us
- Base
- $215,980
- Bonus
- $0
- Other
- $5,100
- Deferred
- $141,266
- Nontaxable benefits
- $30,038
- Filer's total
- $392,384
-
Rj FerrariRJ FERRARI
BUSINESS AGENT
- Total calculated
- $391,184
- From this org
- $202,024
- From related orgs
- $0
- Other
- $189,160
- Hours/week
- 48
Schedule J breakdown matched by us
- Base
- $198,124
- Bonus
- $0
- Other
- $3,900
- Deferred
- $159,122
- Nontaxable benefits
- $30,038
- Filer's total
- $391,184
-
John CorsoJOHN CORSO
BUSINESS AGENT
- Total calculated
- $389,984
- From this org
- $206,008
- From related orgs
- $0
- Other
- $183,976
- Hours/week
- 48
Schedule J breakdown matched by us
- Base
- $203,308
- Bonus
- $0
- Other
- $2,700
- Deferred
- $153,938
- Nontaxable benefits
- $30,038
- Filer's total
- $389,984
-
Kabin KarkiKABIN KARKI
ACCOUNTANT
- Total calculated
- $232,781
- From this org
- $167,619
- From related orgs
- $0
- Other
- $65,162
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $167,619
- Bonus
- $0
- Other
- $0
- Deferred
- $35,302
- Nontaxable benefits
- $29,860
- Filer's total
- $232,781
-
Ron KettellRON KETTELL
DIRECTOR OF TECHNOLOGY
- Total calculated
- $224,578
- From this org
- $190,408
- From related orgs
- $0
- Other
- $34,170
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $190,408
- Bonus
- $0
- Other
- $0
- Deferred
- $4,240
- Nontaxable benefits
- $29,930
- Filer's total
- $224,578
-
Marlene MaresMARLENE MARES
OFFICE MANAGER/ADMIN ASSISTANT
- Total calculated
- $193,874
- From this org
- $136,239
- From related orgs
- $0
- Other
- $57,635
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $136,239
- Bonus
- $0
- Other
- $0
- Deferred
- $28,245
- Nontaxable benefits
- $29,390
- Filer's total
- $193,874
-
Lisa AndriniLISA ANDRINI
CLERICAL
- Total calculated
- $159,956
- From this org
- $102,769
- From related orgs
- $0
- Other
- $57,187
- Hours/week
- 35
Schedule J breakdown matched by us
- Base
- $102,769
- Bonus
- $0
- Other
- $0
- Deferred
- $27,797
- Nontaxable benefits
- $29,390
- Filer's total
- $159,956
-
James GiambrunoJAMES GIAMBRUNO
VICE PRESIDENT
- Total calculated
- $9,288
- From this org
- $9,288
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Nate GambleNATE GAMBLE
EXECUTIVE BOARD
- Total calculated
- $8,712
- From this org
- $8,712
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Joseph Lewkowitz IIIJOSEPH LEWKOWITZ III
EXECUTIVE BOARD
- Total calculated
- $8,402
- From this org
- $8,402
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Daniel McCormick IIIDANIEL MCCORMICK III
PRESIDENT
- Total calculated
- $8,124
- From this org
- $8,124
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Patrick BellPATRICK BELL
RECORDING SECRETARY
- Total calculated
- $7,384
- From this org
- $7,384
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Kevin CarlomagnoKEVIN CARLOMAGNO
EXECUTIVE BOARD
- Total calculated
- $7,155
- From this org
- $7,155
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
David AlianoDAVID ALIANO
FINANCE COMMITTEE
- Total calculated
- $3,600
- From this org
- $3,600
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Kevin DimicKEVIN DIMIC
EXAMINING BOARD
- Total calculated
- $3,600
- From this org
- $3,600
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Michael RydmanMICHAEL RYDMAN
EXAMINING BOARD
- Total calculated
- $3,600
- From this org
- $3,600
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Cynthia WhellerCYNTHIA WHELLER
FINANCE COMMITTEE
- Total calculated
- $3,600
- From this org
- $3,600
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
John AspilleraJOHN ASPILLERA
EXAMINING BOARD
- Total calculated
- $3,600
- From this org
- $3,600
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Kendrick LeeKENDRICK LEE
FINANCE COMMITTEE
- Total calculated
- $3,600
- From this org
- $3,600
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
-
Jasha WilsonJASHA WILSON
SENTINAL
- Total calculated
- $3,300
- From this org
- $3,300
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0.5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · First-class or charter travel
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- Schedule J, Part I, Line 1a
- BUSINESS MANAGER FLYS FIRST CLASS MOST TIMES
- Schedule J, Part I, Line 3
- COMPENSATION BASED ON UA LOCAL 38 CONSTITUTION AND BY LAWS VOTED ON BY THE MEMBER
- Schedule J, Part II
- INCLUDES EXPENSE ALLOWANCE UNDER A NON ACCOUNTABLE PLAN AND LIFE INSURANCE FOR LARRY MAZZOLA, JR c INCLUDES 401(A) PLANS AND DEFINED BENEFIT PLANS d HEALTH & WELFARE
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
UA LOCAL 38 COPE FUND
527 · POLITICAL · CA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 23 September 2025
- IRS schema version
- 2024v5.0
- Source object
- 202503049349302710
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