Form 990 for tax year 2023
Filed by UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P.
Totals
- Total revenue
- $6,541,008
- Total expenses
- $5,590,408
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $6,154,447
- Investment income
- $122,240
- Other revenue
- $264,321
- Total assets, end of year
- $17,065,728
- Total liabilities, end of year
- $6,971,811
- Net assets or fund balances, end of year
- $10,093,917
- Program services expenses (Part IX)
- $4,647,915
- Management and general expenses
- $942,493
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $4,647,915
Program services were 83.1% 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
total $6,154,447 · related or exempt $6,154,447
-
3 · Investment income
total $122,240 · excluded $122,240
-
11a · Other revenue: WAGE REIM SECRETARY
total $199,005 · related or exempt $199,005
-
11b · Other revenue: INSURANCE REIMBUS.
total $42,836 · related or exempt $42,836
-
11c · Other revenue: REIMBURSEMENT OF BOND
total $3,193 · related or exempt $3,193
-
11d · All other revenue
total $19,287 · related or exempt $19,287
-
11e · Other revenue, total
$264,321
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $103,818 · program services $103,818
-
5 · Compensation of officers, directors and key employees
total $614,417 · program services $588,427 · management and general $25,990
-
6 · Compensation of disqualified persons
total $408,513 · program services $391,253 · management and general $17,260
-
7 · Other salaries and wages
total $438,286 · program services $419,747 · management and general $18,539
-
9 · Other employee benefits
total $216,737 · program services $207,569 · management and general $9,168
-
10 · Payroll taxes
total $87,013 · program services $83,336 · management and general $3,677
-
11b · Fees: legal
total $8,896 · management and general $8,896
-
11c · Fees: accounting
total $53,992 · management and general $53,992
-
11g · Fees: other
total $4,530 · management and general $4,530
-
12 · Advertising and promotion
total $79,683 · program services $79,683
-
13 · Office expenses
total $252,087 · program services $238,338 · management and general $13,749
-
14 · Information technology
total $30,263 · program services $28,984 · management and general $1,279
-
16 · Occupancy
total $27,084 · program services $24,084 · management and general $3,000
-
19 · Conferences, conventions and meetings
total $138,692 · program services $138,692
-
20 · Interest
total $398,380 · program services $398,380
-
21 · Payments to affiliates
total $1,100,834 · program services $1,100,834
-
22 · Depreciation, depletion and amortization
total $449,867 · management and general $449,867
-
23 · Insurance
total $45,552 · management and general $45,552
-
24a · Other expenses: INDUSTRY ADVANCEMENT
total $789,569 · program services $789,569
-
24b · Other expenses: DONATIONS
total $286,994 · management and general $286,994
-
24c · Other expenses: LOCAL 5 SPECIAL FUNCTIO
total $55,201 · program services $55,201
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $300 · end of year $300
-
2 · Savings and temporary cash investments
beginning of year $2,447,921 · end of year $3,324,784
-
10a · Land, buildings and equipment: cost or other basis
$11,747,923
-
10b · Land, buildings and equipment: accumulated depreciation
$729,955
-
10c · Land, buildings and equipment, net
beginning of year $11,285,610 · end of year $11,017,968
-
11 · Investments: publicly traded securities
beginning of year $2,523,389 · end of year $2,717,343
-
12 · Investments: other securities
beginning of year $5,333 · end of year $5,333
-
23 · Secured mortgages and notes payable
beginning of year $155,806 · end of year $117,936
-
24 · Unsecured notes and loans payable
beginning of year $6,959,316 · end of year $6,852,691
-
25 · Other liabilities
beginning of year $4,114 · end of year $1,184
-
27 · Net assets without donor restrictions
beginning of year $9,143,317 · end of year $10,093,917
Mission and programs · 2023
Mission
TO ENCOURAGE A HIGH STANDARD OF SKILL AMONG ITS MEMBERS, AND TO OBTAIN AND MAINTAIN A FAIR WAGE STANDARD; ASSIST IN SECURING EMPLOYMENT; PROTECT JURISDICTION AND ORGANIZE THOSE WORKING WITHIN THE CRAFT.
Activities or mission (Part I)
PROVIDING SERVICES TO LOCAL UNION 5 MEMBERSHIP.
-
TO PERPETUATE AND FURTHER COMMON GOALS OF ORGANIZED LABOR WITHIN THE BUILDING TRADES. LOCAL 5 PROVIDES SERVICES TO ITS MEMBERS.
Expenses $4,647,915
As filed on the 2023 return.
Listed in Part VII
-
Terriea SmallsTERRIEA SMALLS
BUSINESS MANAGER - FINANCI
- Total calculated
- $236,890
- From this org
- $152,378
- From related orgs
- $0
- Other
- $84,512
- Hours/week
- 47.5
Schedule J breakdown matched by us
- Base
- $152,378
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $84,512
- Filer's total
- $236,890
-
James SpencerJAMES SPENCER
ASSISTANT BUSINESS MANAGER
- Total calculated
- $224,669
- From this org
- $143,189
- From related orgs
- $0
- Other
- $81,480
- Hours/week
- 47.5
Schedule J breakdown matched by us
- Base
- $143,189
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $81,480
- Filer's total
- $224,669
-
Anthony SolisANTHONY SOLIS
BUSINESS AGENT
- Total calculated
- $224,670
- From this org
- $143,190
- From related orgs
- $0
- Other
- $81,480
- Hours/week
- 47.5
Schedule J breakdown matched by us
- Base
- $143,190
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $81,480
- Filer's total
- $224,670
-
Jeff GuidoJEFF GUIDO
PRESIDENT (PAST)
- Total calculated
- $0
- Hours/week
- 2
-
Daniel GarrisonDANIEL GARRISON
VICE PRESIDENT
- Total calculated
- $2,600
- From this org
- $2,600
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Mike CanalesMIKE CANALES
BUSINESS AGENT
- Total calculated
- $224,670
- From this org
- $143,190
- From related orgs
- $0
- Other
- $81,480
- Hours/week
- 47.5
Schedule J breakdown matched by us
- Base
- $143,190
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $81,480
- Filer's total
- $224,670
-
Kurt WalterKURT WALTER
REC SECY
- Total calculated
- $1,200
- From this org
- $1,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
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 · Travel for companions
Answered no
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- PART I, LINE 1B
- THERE IS NO WRITTEN POLICY WITH REGARDS TO TRAVEL FOR COMPANIONS, HOWEVER, THESE EXPENSES WERE APPROVED BY THE MEMBERSHIP AT THE MONTHLY MEETINGS.
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 AND PIPEFITTERS MEDICAL FUND
501(C)(9) · MEDICAL FUND · MD
-
UA LOCAL UNION NO 5 VACATION FUND
501(C)(9) · VACATION FUND · MD
-
PLUMBERS AND GASFITTERS RETIREMENT SAVINGS FUND
401(A) · RETIREMENT SAVINGS PLAN · MD
-
PLUMBERS LOCAL NO 5 COMMUNICATIONS AND PRODUCTIVITY FUND
501(C)(5) · COMMUNICATIONS AND PRODUCTIVITY FUND · MD
-
PLUMBERS LOCAL NO 5 APPRENTICE FUND
501(C)(3) · APPRENTICE AND TRAINING FUND · MD
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
PLUMBERS AND GASFITTERS LOCAL UNION NO 5 LLC
LLC - HOLDS THE PLUMBERS LOCAL NO 5 - BUILDING AND LAND · MD
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 8 May 2024
- IRS schema version
- 2023v5.0
- Source object
- 202431319349301128
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