Form 990 for tax year 2024
Filed by LAS VEGAS PLUMBERS AND PIPEFITTERS LOCAL UNION 525 APPRENTICE AND TRA.
Totals
- Total revenue
- $5,557,437
- Total expenses
- $5,237,678
- Contributions and grants received
- $16,063
- Grants paid
- $0
- Program service revenue
- $5,041,708
- Investment income
- $158,416
- Other revenue
- $341,250
- Total assets, end of year
- $13,834,754
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $13,834,754
- Program services expenses (Part IX)
- $4,263,028
- Management and general expenses
- $974,650
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $4,263,028
Program services were 81.4% 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
$16,063
-
2a · Program service revenue: EMPLOYER CONTRIBUTIONS
total $5,041,708 · related or exempt $5,041,708
-
3 · Investment income
total $145,678 · excluded $145,678
-
7a · Gross sales of assets other than inventory
securities $342,292
-
7b · Less cost or other basis and sales expenses
securities $329,554
-
7c · Gain or loss
securities $12,738
-
7d · Net gain or loss
total $12,738 · excluded $12,738
-
11a · Other revenue: REIMBURSEMENT INCOME
total $142,873 · related or exempt $142,873
-
11b · Other revenue: CSN FACILITY & INSTRUC
total $117,510 · related or exempt $117,510
-
11c · Other revenue: BOOK AND TEST FEES
total $80,867 · related or exempt $80,867
-
11e · Other revenue, total
$341,250
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $500,138 · program services $500,138
-
7 · Other salaries and wages
total $1,654,252 · program services $1,369,746 · management and general $284,506
-
8 · Pension plan contributions
total $146,363 · program services $77,375 · management and general $68,988
-
9 · Other employee benefits
total $174,137 · program services $116,987 · management and general $57,150
-
10 · Payroll taxes
total $185,701 · program services $164,619 · management and general $21,082
-
11b · Fees: legal
total $59,670 · management and general $59,670
-
11c · Fees: accounting
total $81,299 · management and general $81,299
-
11f · Fees: investment management
total $23,991 · management and general $23,991
-
11g · Fees: other
total $21,034 · management and general $21,034
-
12 · Advertising and promotion
total $2,847 · management and general $2,847
-
13 · Office expenses
total $87,625 · program services $26,482 · management and general $61,143
-
14 · Information technology
total $132,529 · management and general $132,529
-
16 · Occupancy
total $538,149 · program services $485,923 · management and general $52,226
-
17 · Travel
total $18,694 · program services $18,694
-
19 · Conferences, conventions and meetings
total $42,039 · program services $13,901 · management and general $28,138
-
22 · Depreciation, depletion and amortization
total $523,097 · program services $523,097
-
23 · Insurance
total $80,047 · management and general $80,047
-
24a · Other expenses: TRAINING SUPPLIES
total $681,948 · program services $681,948
-
24b · Other expenses: INSTRUCTOR EDUCATION
total $145,691 · program services $145,691
-
24c · Other expenses: CSN FEES
total $97,699 · program services $97,699
-
24d · Other expenses: CERTIFICATION & TRAININ
total $27,434 · program services $27,434
-
24e · All other expenses
total $13,294 · program services $13,294
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $383,671 · end of year $0
-
2 · Savings and temporary cash investments
beginning of year $1,052,456 · end of year $1,907,691
-
10a · Land, buildings and equipment: cost or other basis
$15,717,061
-
10b · Land, buildings and equipment: accumulated depreciation
$6,775,232
-
10c · Land, buildings and equipment, net
beginning of year $9,174,824 · end of year $8,941,829
-
11 · Investments: publicly traded securities
beginning of year $1,295,912 · end of year $1,449,169
-
12 · Investments: other securities
beginning of year $1,438,034 · end of year $1,536,065
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $13,344,897 · end of year $13,834,754
Mission and programs · 2024
Mission
TO PROVIDE CLASSROOM TRAINING AND SHOP EXPERIENCE TO PLUMBING APPRENTICES AND JOURNEYMAN TO ENSURE THE QUALITY WORK OF THE TRADE AND TO PROTECT THE PUBLIC HEALTH AND SAFETY.
Activities or mission (Part I)
TO PROVIDE TRAINING FOR PARTICIPANTS IN THE PLUMBING AND PIPEFITTING TRADES.
-
TO PROVIDE CLASSROOM TRAINING AND SHOP EXPERIENCE TO PLUMBING APPRENTICES AND JOURNEYMAN TO ENSURE THE QUALITY WORK OF THE TRADE AND TO PROTECT THE PUBLIC HEALTH AND SAFETY.
Expenses $4,263,028 · Revenue $5,382,958
As filed on the 2024 return.
Listed in Part VII
-
Mandi L WilkinsMANDI L WILKINS
MANAGEMENT CO-CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
David WoodDAVID WOOD
LABOR CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
Chad DavisCHAD DAVIS
MANAGEMENT TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Chase HoskinsCHASE HOSKINS
LABOR TRUSTEE/INSTRUCTOR B
- Total calculated
- $454
- From this org
- $454
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Stuart NilsonSTUART NILSON
LABOR TRUSTEE
- Total calculated
- $2,461
- From this org
- $2,461
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Tim MarshmentTIM MARSHMENT
MANAGEMENT TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Brad DavisBRAD DAVIS
MANAGEMENT TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Aaron NelsonAARON NELSON
MGMT TRUSTEE-ALTERNATE
- Total calculated
- $0
- Hours/week
- 1
-
Gary L BoyleGARY L BOYLE
FORMER COORDINATOR
- Total calculated
- $194,875
- From this org
- $144,469
- From related orgs
- $0
- Other
- $50,406
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $144,469
- Bonus
- $0
- Other
- $0
- Deferred
- $26,145
- Nontaxable benefits
- $24,261
- Filer's total
- $194,875
-
Richard LeeRICHARD LEE
COORDINATOR/INSTRUCTOR
- Total calculated
- $184,456
- From this org
- $133,204
- From related orgs
- $0
- Other
- $51,252
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $133,204
- Bonus
- $0
- Other
- $0
- Deferred
- $26,584
- Nontaxable benefits
- $24,668
- Filer's total
- $184,456
-
Crystal NaegleCRYSTAL NAEGLE
HVAC COORDINATOR/INSTRUCTOR
- Total calculated
- $177,747
- From this org
- $127,269
- From related orgs
- $0
- Other
- $50,478
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $127,269
- Bonus
- $0
- Other
- $0
- Deferred
- $26,183
- Nontaxable benefits
- $24,295
- Filer's total
- $177,747
-
Joseph BoegerJOSEPH BOEGER
BLACKBOARD MANAGER
- Total calculated
- $176,581
- From this org
- $124,388
- From related orgs
- $0
- Other
- $52,193
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $124,388
- Bonus
- $0
- Other
- $0
- Deferred
- $27,072
- Nontaxable benefits
- $25,121
- Filer's total
- $176,581
-
Jeffrey LuceroJEFFREY LUCERO
FACILITIES MANAGER
- Total calculated
- $180,262
- From this org
- $129,579
- From related orgs
- $0
- Other
- $50,683
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $129,579
- Bonus
- $0
- Other
- $0
- Deferred
- $26,289
- Nontaxable benefits
- $24,394
- Filer's total
- $180,262
-
Carrie HendersonCARRIE HENDERSON
OFFICE MANAGER
- Total calculated
- $147,190
- From this org
- $104,450
- From related orgs
- $0
- Other
- $42,740
- Hours/week
- 40
-
Alison ManzanaresALISON MANZANARES
OFFICE ADMIN
- Total calculated
- $146,915
- From this org
- $103,987
- From related orgs
- $0
- Other
- $42,928
- Hours/week
- 40
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
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
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 & PIPEFITTERS UNION LOCAL 525 HEALTH & WELFARE PLAN
501(C)(9) · INSURANCE COVERAGE PROVIDED TO PARTICIPANTS. · NV
-
PENSION & RETIREMENT PLAN OF PLUMBERS & PIPEFITTERS UNION LOCAL 525
1.401-1(B)(3) · PROVIDE OPPORTUNITIES FOR MEMBERS TO ESTABLISH RETIREMENT INCOME. · NV
-
PLUMBERS AND PIPEFITTERS UNION LOCAL 525
501(C)(5) · ENGAGE IN NEGOTIATIONS OF WAGES, FRINGE BENEFITS & SAFE WORKING CONDITIONS · NV
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 15 September 2026
- IRS schema version
- 2024v5.5
- Source object
- 202632589349302313
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