Form 990 for tax year 2024
Filed by UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE.
Totals
- Total revenue
- $13,456,837
- Total expenses
- $14,306,930
- Contributions and grants received
- $0
- Grants paid
- $402,733
- Program service revenue
- $11,604,707
- Investment income
- $647,459
- Other revenue
- $1,204,671
- Total assets, end of year
- $33,252,511
- Total liabilities, end of year
- $641,147
- Net assets or fund balances, end of year
- $32,611,364
- Program services expenses (Part IX)
- $0
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
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.
-
2a · Program service revenue: Membership Dues & Assessm
total $11,604,707 · related or exempt $11,604,707
-
3 · Investment income
total $820,225 · excluded $820,225
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $708,734
-
6c · Rental income or loss
real property $708,734
-
6d · Net rental income or loss
total $708,734 · related or exempt $708,734
-
7a · Gross sales of assets other than inventory
securities $3,530,652
-
7b · Less cost or other basis and sales expenses
securities $3,703,418
-
7c · Gain or loss
securities -$172,766
-
7d · Net gain or loss
total -$172,766 · excluded -$172,766
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: Reimbursed Expenses
total $368,243 · related or exempt $368,243
-
11b · Other revenue: Clothing Sales
total $66,267 · related or exempt $66,267
-
11c · Other revenue: Misc
total $44,436 · related or exempt $44,436
-
11d · All other revenue
total $16,991 · related or exempt $16,991
-
11e · Other revenue, total
$495,937
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $392,733
-
2 · Grants to domestic individuals
total $10,000
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $701,330
-
5 · Compensation of officers, directors and key employees
total $3,483,703
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $163,395
-
8 · Pension plan contributions
total $1,633,147
-
9 · Other employee benefits
total $736,981
-
10 · Payroll taxes
total $274,955
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $304,129
-
11c · Fees: accounting
total $134,742
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $74,467
-
11g · Fees: other
total $19,425
-
12 · Advertising and promotion
total $194,345
-
13 · Office expenses
total $615,846
-
14 · Information technology
total $158,493
-
15 · Royalties
total $0
-
16 · Occupancy
total $829,729
-
17 · Travel
total $65,659
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $144,901
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $1,824,160
-
22 · Depreciation, depletion and amortization
total $418,229
-
23 · Insurance
total $254,328
-
24a · Other expenses: Member Events
total $570,860
-
24b · Other expenses: Market Recovery Payments
total $526,803
-
24c · Other expenses: Reimbursed Expenses
total $271,535
-
24d · Other expenses: Dues, Subscriptions & Fees
total $200,129
-
24e · All other expenses
total $302,906
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,940 · end of year $3,628
-
2 · Savings and temporary cash investments
beginning of year $12,445,003 · end of year $10,693,096
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$15,367,330
-
10b · Land, buildings and equipment: accumulated depreciation
$7,413,791
-
10c · Land, buildings and equipment, net
beginning of year $8,302,541 · end of year $7,953,539
-
11 · Investments: publicly traded securities
beginning of year $12,842,388 · end of year $14,602,248
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $774,219 · end of year $632,814
-
25 · Other liabilities
beginning of year $8,333 · end of year $8,333
-
27 · Net assets without donor restrictions
beginning of year $32,810,320 · end of year $32,611,364
Mission and programs · 2024
Mission
To organize all workers for the economic, moral and social advancement of their condition and status.
-
Promoted the Plumbing and Pipefitting Industry of Approximately 4,023 Members.
As filed on the 2024 return.
Listed in Part VII
-
Che A Timmons
Bus Mgr/Fin Sec
- Total calculated
- $449,532
- From this org
- $302,646
- From related orgs
- $0
- Other
- $146,886
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $301,038
- Bonus
- not reported
- Other
- $1,608
- Deferred
- $119,286
- Nontaxable benefits
- $27,600
- Filer's total
- $449,532
-
Robert Nash
Asst Bus Mgr/Bus Rep
- Total calculated
- $427,245
- From this org
- $295,431
- From related orgs
- $0
- Other
- $131,814
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $288,072
- Bonus
- not reported
- Other
- $7,359
- Deferred
- $106,514
- Nontaxable benefits
- $25,300
- Filer's total
- $427,245
-
Timothy V Knight
Bus Rep
- Total calculated
- $419,632
- From this org
- $276,737
- From related orgs
- $0
- Other
- $142,895
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $273,199
- Bonus
- not reported
- Other
- $3,538
- Deferred
- $115,295
- Nontaxable benefits
- $27,600
- Filer's total
- $419,632
-
Scott Fisk
Bus Rep
- Total calculated
- $419,276
- From this org
- $276,381
- From related orgs
- $0
- Other
- $142,895
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $269,947
- Bonus
- not reported
- Other
- $6,434
- Deferred
- $115,295
- Nontaxable benefits
- $27,600
- Filer's total
- $419,276
-
Randall Loyd
Bus Rep
- Total calculated
- $418,010
- From this org
- $275,115
- From related orgs
- $0
- Other
- $142,895
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $273,722
- Bonus
- not reported
- Other
- $1,393
- Deferred
- $115,295
- Nontaxable benefits
- $27,600
- Filer's total
- $418,010
-
Marc Lopez
Bus Rep
- Total calculated
- $414,518
- From this org
- $271,832
- From related orgs
- $0
- Other
- $142,686
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $269,586
- Bonus
- not reported
- Other
- $2,246
- Deferred
- $115,086
- Nontaxable benefits
- $27,600
- Filer's total
- $414,518
-
Robert Downs
Organizer
- Total calculated
- $414,086
- From this org
- $271,191
- From related orgs
- $0
- Other
- $142,895
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $269,532
- Bonus
- not reported
- Other
- $1,659
- Deferred
- $115,295
- Nontaxable benefits
- $27,600
- Filer's total
- $414,086
-
Mathew K Hattich
Bus Rep;Alt Tte
- Total calculated
- $408,551
- From this org
- $266,716
- From related orgs
- $0
- Other
- $141,835
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $264,048
- Bonus
- not reported
- Other
- $2,668
- Deferred
- $114,235
- Nontaxable benefits
- $27,600
- Filer's total
- $408,551
-
Charles G Leonard Jr
Pol Rep;Ttee
- Total calculated
- $402,747
- From this org
- $261,172
- From related orgs
- $0
- Other
- $141,575
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $258,942
- Bonus
- not reported
- Other
- $2,230
- Deferred
- $113,975
- Nontaxable benefits
- $27,600
- Filer's total
- $402,747
-
David Herwat
Bus Rep
- Total calculated
- $252,620
- From this org
- $162,107
- From related orgs
- $0
- Other
- $90,513
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $162,107
- Bonus
- not reported
- Other
- not reported
- Deferred
- $72,113
- Nontaxable benefits
- $18,400
- Filer's total
- $252,620
-
Charlene Walton
Clerical
- Total calculated
- $219,855
- From this org
- $132,160
- From related orgs
- $0
- Other
- $87,695
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $132,160
- Bonus
- not reported
- Other
- not reported
- Deferred
- $47,053
- Nontaxable benefits
- $40,642
- Filer's total
- $219,855
-
Jessica Hattich
Clerical
- Total calculated
- $200,297
- From this org
- $116,540
- From related orgs
- $0
- Other
- $83,757
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $116,540
- Bonus
- not reported
- Other
- not reported
- Deferred
- $43,115
- Nontaxable benefits
- $40,642
- Filer's total
- $200,297
-
Karla Keaveny
Clerical
- Total calculated
- $184,849
- From this org
- $103,548
- From related orgs
- $0
- Other
- $81,301
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $103,548
- Bonus
- not reported
- Other
- not reported
- Deferred
- $40,659
- Nontaxable benefits
- $40,642
- Filer's total
- $184,849
-
Heather Zamora
Clerical
- Total calculated
- $182,698
- From this org
- $102,057
- From related orgs
- $0
- Other
- $80,641
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $102,057
- Bonus
- not reported
- Other
- not reported
- Deferred
- $39,999
- Nontaxable benefits
- $40,642
- Filer's total
- $182,698
-
Robert Rodriguez
Exec Board
- Total calculated
- $133,672
- From this org
- $87,904
- From related orgs
- $0
- Other
- $45,768
- Hours/week
- 40
-
Devon Reed
Vice President
- Total calculated
- $11,508
- From this org
- $11,508
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Daniel Palomino
Exec Board
- Total calculated
- $8,675
- From this org
- $8,675
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Michael A Munson
Exec Board
- Total calculated
- $7,365
- From this org
- $7,365
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Adam Sterud
Recording Secty
- Total calculated
- $7,100
- From this org
- $7,100
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Jonathan Garrity
Executive Board
- Total calculated
- $5,000
- From this org
- $5,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Antonio F Aparicio
President
- Total calculated
- $3,954
- From this org
- $3,954
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Daryl Bartzi
Exec Board
- Total calculated
- $3,200
- From this org
- $3,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
William Lawrenz Jr
Finance Committ
- Total calculated
- $2,400
- From this org
- $2,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Christopher Drake
Inside Guard
- Total calculated
- $2,400
- From this org
- $2,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Felipe Velasco
Finance Committ
- Total calculated
- $2,400
- From this org
- $2,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Roger A Clark
Finance Comitte
- Total calculated
- $2,400
- From this org
- $2,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Miguel Pimentel
Welfare Cm Chr
- Total calculated
- $2,200
- From this org
- $2,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
William V Lawrenz
Treasurer
- Total calculated
- $2,000
- From this org
- $2,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Gabriel Maestretti
Examining Board
- Total calculated
- $2,000
- From this org
- $2,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Ethan Brown
Examining Board
- Total calculated
- $1,400
- From this org
- $1,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
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
- 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
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
-
$50,000
Contribution
-
$20,000
Donation
-
$20,000
Donation
-
$20,000
Sponsorship
-
$20,000
Sponsorship
-
$15,000
Sponsorship
-
$12,000
Sponsorship
-
$10,000
Sponsorship
-
$10,000
Donation
-
$10,000
Donation
The 10 largest by cash amount. The API serves every itemized grant.
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 342 Political Action Committee
527 · PAC · CA
Directly controlled by Local 342
-
501(C)(3) · Assistance · CA
Directly controlled by Local 342
-
Nor Cal Plumb & Pip Ind Compliance Grp
501(C)(5) · Educational · CA
Directly controlled by Local 342
-
501(C)(3) · Scholarship grants · CA
Directly controlled by Local 342
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 6 August 2025
- IRS schema version
- 2024v5.2
- Source object
- 202542249349301729
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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