Form 990 for tax year 2025
Filed by UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE.
Totals
- Total revenue
- $12,479,792
- Total expenses
- $7,456,972
- Contributions and grants received
- $116,667
- Grants paid
- $0
- Program service revenue
- $11,807,167
- Investment income
- $440,813
- Other revenue
- $115,145
- Total assets, end of year
- $15,694,271
- Total liabilities, end of year
- $452,285
- Net assets or fund balances, end of year
- $15,241,986
- Program services expenses (Part IX)
- $5,742,099
- Management and general expenses
- $1,714,873
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $5,742,099
Program services were 77.0% 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.
-
1f · All other contributions, gifts and grants
$116,667
-
2a · Program service revenue: ASSESSMENTS, DUES, FEES
total $11,807,167 · related or exempt $11,807,167
-
3 · Investment income
total $429,666 · excluded $429,666
-
7a · Gross sales of assets other than inventory
securities $11,885 · other assets $116,271
-
7b · Less cost or other basis and sales expenses
securities $575 · other assets $116,434
-
7c · Gain or loss
securities $11,310 · other assets -$163
-
7d · Net gain or loss
total $11,147 · related or exempt $11,147
-
11a · Other revenue: OTHER
total $115,145 · related or exempt $115,145
-
11e · Other revenue, total
$115,145
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $990,886 · program services $990,886
-
5 · Compensation of officers, directors and key employees
total $1,571,588 · program services $1,495,310 · management and general $76,278
-
7 · Other salaries and wages
total $293,994 · management and general $293,994
-
8 · Pension plan contributions
total $631,629 · program services $631,629
-
9 · Other employee benefits
total $370,310 · program services $192,666 · management and general $177,644
-
10 · Payroll taxes
total $161,299 · program services $136,424 · management and general $24,875
-
11b · Fees: legal
total $1,391 · program services $1,391
-
11c · Fees: accounting
total $37,570 · management and general $37,570
-
11g · Fees: other
total $14,361 · program services $14,361
-
12 · Advertising and promotion
total $251,932 · program services $251,932
-
13 · Office expenses
total $218,489 · program services $25,131 · management and general $193,358
-
14 · Information technology
total $16,171 · management and general $16,171
-
16 · Occupancy
total $77,323 · management and general $77,323
-
19 · Conferences, conventions and meetings
total $150,402 · management and general $150,402
-
20 · Interest
total $12,364 · management and general $12,364
-
21 · Payments to affiliates
total $370,000 · management and general $370,000
-
22 · Depreciation, depletion and amortization
total $76,089 · management and general $76,089
-
23 · Insurance
total $63,988 · management and general $63,988
-
24a · Other expenses: PER CAPITA
total $1,042,900 · program services $1,042,900
-
24b · Other expenses: MEMBERS SOCIAL FUNCTION
total $443,520 · program services $443,520
-
24c · Other expenses: UA ORGANIZING CONTRIBUT
total $211,982 · program services $211,982
-
24d · Other expenses: DONATIONS
total $150,564 · program services $150,564
-
24e · All other expenses
total $298,220 · program services $153,403 · management and general $144,817
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $9,457,161 · end of year $14,106,444
-
4 · Accounts receivable
beginning of year $811,868 · end of year $559,279
-
8 · Inventories for sale or use
beginning of year $12,475 · end of year $3,900
-
9 · Prepaid expenses and deferred charges
beginning of year $34,686 · end of year $41,596
-
10a · Land, buildings and equipment: cost or other basis
$769,392
-
10b · Land, buildings and equipment: accumulated depreciation
$565,515
-
10c · Land, buildings and equipment, net
beginning of year $179,654 · end of year $203,877
-
11 · Investments: publicly traded securities
beginning of year $126,230 · end of year $138,210
-
15 · Other assets
beginning of year $88,574 · end of year $640,965
-
17 · Accounts payable and accrued expenses
beginning of year $272,872 · end of year $301,962
-
25 · Other liabilities
beginning of year $213,435 · end of year $150,323
-
27 · Net assets without donor restrictions
beginning of year $3,483,822 · end of year $4,238,593
-
28 · Net assets with donor restrictions
beginning of year $6,740,519 · end of year $11,003,393
Mission and programs · 2025
Mission
TO PROVIDE LABOR UNION ACTIVITIES
Activities or mission (Part I)
PLUMBERS LOCAL UNION NO. 12, AFFILIATED WITH THE UNITED ASSOCIATION OF PLUMBERS AND PIPEFITTING INDUSTRY, PRIMARY MISSION IS TO REPRESENT ITS MEMBERSHIP IN WORK RELATED MATTERS.
-
LABOR UNION ACTIVITIES
Expenses $5,742,099 · Revenue $11,933,459
As filed on the 2025 return.
Listed in Part VII
-
Frank AmatoFRANK AMATO
BUSINESS AGENT
- Total calculated
- $309,460
- From this org
- $237,153
- From related orgs
- $0
- Other
- $72,307
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $237,153
- Bonus
- $0
- Other
- $0
- Deferred
- $42,521
- Nontaxable benefits
- $29,786
- Filer's total
- $309,460
-
Chad CarboneCHAD CARBONE
BUSINESS AGENT
- Total calculated
- $309,460
- From this org
- $237,153
- From related orgs
- $0
- Other
- $72,307
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $237,153
- Bonus
- $0
- Other
- $0
- Deferred
- $42,521
- Nontaxable benefits
- $29,786
- Filer's total
- $309,460
-
Richard CarterRICHARD CARTER
BYLAWS COMMITTEE
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Brian FarrellBRIAN FARRELL
PAC/PR
- Total calculated
- $1,311
- From this org
- $1,311
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Kimberly GarsideKIMBERLY GARSIDE
EXAMINING BOARD
- Total calculated
- $2,204
- From this org
- $2,204
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Roger GillROGER GILL
BYLAWS COMMITTEE
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Ronald HeimRONALD HEIM
BYLAWS COMMITTEE
- Total calculated
- $6,705
- From this org
- $6,705
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Joe KyneJOE KYNE
INSIDE GUARD
- Total calculated
- $10,574
- From this org
- $10,574
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Marc LasalaMARC LASALA
BYLAWS COMMITTEE
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Robert McCarthyROBERT MCCARTHY
BYLAWS COMMITTEE
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Matthew McGonagleMATTHEW MCGONAGLE
PAC/PR
- Total calculated
- $4,848
- From this org
- $4,848
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
George McManusGEORGE MCMANUS
FINANCE COMMITTEE
- Total calculated
- $4,401
- From this org
- $4,401
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Matthew MessingerMATTHEW MESSINGER
ORGANIZER
- Total calculated
- $297,286
- From this org
- $224,979
- From related orgs
- $0
- Other
- $72,307
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $224,979
- Bonus
- $0
- Other
- $0
- Deferred
- $42,521
- Nontaxable benefits
- $29,786
- Filer's total
- $297,286
-
Patrick MulkerrinPATRICK MULKERRIN
BUSINESS AGENT
- Total calculated
- $313,650
- From this org
- $241,343
- From related orgs
- $0
- Other
- $72,307
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $241,343
- Bonus
- $0
- Other
- $0
- Deferred
- $42,521
- Nontaxable benefits
- $29,786
- Filer's total
- $313,650
-
Gregg PetersonGREGG PETERSON
PRESIDENT
- Total calculated
- $25,934
- From this org
- $25,934
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Tony PitarysTONY PITARYS
EXAMINING BOARD
- Total calculated
- $2,651
- From this org
- $2,651
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
James VaughanJAMES VAUGHAN
BUSINESS MANAGER
- Total calculated
- $323,437
- From this org
- $251,130
- From related orgs
- $0
- Other
- $72,307
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $251,130
- Bonus
- $0
- Other
- $0
- Deferred
- $42,521
- Nontaxable benefits
- $29,786
- Filer's total
- $323,437
-
Luke WadeLUKE WADE
PAC/PR
- Total calculated
- $3,939
- From this org
- $3,939
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Patrick DoolanPATRICK DOOLAN
RECORDING SECRETARY
- Total calculated
- $21,208
- From this org
- $21,208
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Brian HartBRIAN HART
BYLAWS COMMITTEE
- Total calculated
- $15,454
- From this org
- $15,454
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Darren MacDonaldDARREN MACDONALD
JOINT APPRENTICE COMMITTEE
- Total calculated
- $9,327
- From this org
- $9,327
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Jennifer TobiesJENNIFER TOBIES
JOINT APPRENTICE COMMITTEE
- Total calculated
- $3,445
- From this org
- $3,445
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Christopher BrettCHRISTOPHER BRETT
EXECUTIVE BOARD
- Total calculated
- $16,416
- From this org
- $16,416
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Vaughan FergesonVAUGHAN FERGESON
JOINT APPRENTICE COMMITTEE
- Total calculated
- $3,884
- From this org
- $3,884
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Andrew FontanaANDREW FONTANA
EXAMINING BOARD
- Total calculated
- $2,651
- From this org
- $2,651
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Thomas McCarthyTHOMAS MCCARTHY
VICE PRESIDENT
- Total calculated
- $8,370
- From this org
- $8,370
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Sean McIntyreSEAN MCINTYRE
BYLAWS COMMITTEE
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Joseph PhinneyJOSEPH PHINNEY
BYLAWS COMMITTEE
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Gerard PottsGERARD POTTS
BYLAWS COMMITTEE
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Richard RussoRICHARD RUSSO
FINANCE COMMITTEE
- Total calculated
- $4,840
- From this org
- $4,840
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Thomas SpillaneTHOMAS SPILLANE
BYLAWS COMMITTEE
- Total calculated
- $0
- Hours/week
- 2 + 2 related
-
Jimmy DavisJIMMY DAVIS
PAC/PR
- Total calculated
- $5,287
- From this org
- $5,287
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Stacy BotusSTACY BOTUS
EXECUTIVE BOARD
- Total calculated
- $4,401
- From this org
- $4,401
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Joshua FandelJOSHUA FANDEL
BUILDING COMMITTEE
- Total calculated
- $7,145
- From this org
- $7,145
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Lawrence GarsideLAWRENCE GARSIDE
EXECUTIVE BOARD
- Total calculated
- $5,280
- From this org
- $5,280
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Matthew SullivanMATTHEW SULLIVAN
EXECUTIVE BOARD
- Total calculated
- $4,401
- From this org
- $4,401
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Michael VaughanMICHAEL VAUGHAN
FINANCE COMMITTEE
- Total calculated
- $4,408
- From this org
- $4,408
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2 + 2 related
-
Andrew MacwalterANDREW MACWALTER
ACCOUNTING
- Total calculated
- $163,708
- From this org
- $103,707
- From related orgs
- $0
- Other
- $60,001
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $103,707
- Bonus
- $0
- Other
- $0
- Deferred
- $30,215
- Nontaxable benefits
- $29,786
- Filer's total
- $163,708
-
Courtney PereiraCOURTNEY PEREIRA
ACCOUNTING
- Total calculated
- $174,409
- From this org
- $114,408
- From related orgs
- $0
- Other
- $60,001
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $114,408
- Bonus
- $0
- Other
- $0
- Deferred
- $30,215
- Nontaxable benefits
- $29,786
- Filer's total
- $174,409
-
Yasmani SantiagoYASMANI SANTIAGO
ORGANIZER
- Total calculated
- $263,819
- From this org
- $198,498
- From related orgs
- $0
- Other
- $65,321
- Hours/week
- 40 + 2 related
Schedule J breakdown matched by us
- Base
- $198,498
- Bonus
- $0
- Other
- $0
- Deferred
- $38,399
- Nontaxable benefits
- $26,922
- Filer's total
- $263,819
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 · Written employment contract
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
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.
-
PLUMBERS LOCAL NO 12 BUILDING CORPORATION
PROVIDE SPACE FOR UNION ACTIVITIES · MA
-
1246-1250 MASSACHUSETTS AVE INC
PROVIDE SPACE FOR UNION ACTIVITIES · MA
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 9 September 2026
- IRS schema version
- 2025v4.2
- Source object
- 202642579349301264
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