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Nonprofiteer
← PLUMBERS LOCAL UNION NO 1 TRADE & EDUCATION FUND

Form 990 for tax year 2025

Filed by PLUMBERS LOCAL UNION NO 1 TRADE & EDUCATION FUND.

Totals

Total revenue
$5,670,369
Total expenses
$5,345,932
Contributions and grants received
$65,916
Grants paid
$0
Program service revenue
$5,312,711
Investment income
$181,404
Other revenue
$110,338
Total assets, end of year
$16,208,230
Total liabilities, end of year
$807,887
Net assets or fund balances, end of year
$15,400,343
Program services expenses (Part IX)
$4,864,680
Management and general expenses
$481,252
Fundraising expenses
$0
Program service expenses (Part III)
$4,864,680

Program services were 91.0% 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

    $65,916

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $5,312,711 · related or exempt $5,312,711

  • 3 · Investment income

    total $129,552 · excluded $129,552

  • 7a · Gross sales of assets other than inventory

    securities $1,199,000

  • 7b · Less cost or other basis and sales expenses

    securities $1,147,148

  • 7c · Gain or loss

    securities $51,852

  • 7d · Net gain or loss

    total $51,852 · excluded $51,852

  • 11a · Other revenue: FEES

    total $107,158 · related or exempt $107,158

  • 11b · Other revenue: SALES OF BOOKS AND EDUCATION MATE

    total $2,879 · related or exempt $2,879

  • 11c · Other revenue: OTHER INCOME

    total $301 · related or exempt $301

  • 11e · Other revenue, total

    $110,338

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $228,965 · program services $228,965

  • 5 · Compensation of officers, directors and key employees

    total $321,730 · program services $321,730

  • 7 · Other salaries and wages

    total $2,030,402 · program services $1,740,038 · management and general $290,364

  • 8 · Pension plan contributions

    total $146,886 · program services $140,343 · management and general $6,543

  • 9 · Other employee benefits

    total $814,501 · program services $783,441 · management and general $31,060

  • 10 · Payroll taxes

    total $191,196 · program services $184,661 · management and general $6,535

  • 11b · Fees: legal

    total $24,940 · management and general $24,940

  • 11c · Fees: accounting

    total $33,441 · management and general $33,441

  • 11f · Fees: investment management

    total $12,196 · management and general $12,196

  • 11g · Fees: other

    total $21,010 · program services $15,879 · management and general $5,131

  • 13 · Office expenses

    total $82,955 · program services $60,666 · management and general $22,289

  • 14 · Information technology

    total $117,971 · program services $109,030 · management and general $8,941

  • 16 · Occupancy

    total $473,342 · program services $465,640 · management and general $7,702

  • 19 · Conferences, conventions and meetings

    total $101,584 · program services $101,376 · management and general $208

  • 22 · Depreciation, depletion and amortization

    total $555,689 · program services $554,375 · management and general $1,314

  • 23 · Insurance

    total $68,337 · program services $65,296 · management and general $3,041

  • 24a · Other expenses: UNIFORMS

    total $62,318 · program services $62,318

  • 24b · Other expenses: LICENSES AND PERMITS

    total $25,579 · management and general $25,579

  • 24c · Other expenses: DRUG TESTING

    total $23,364 · program services $23,364

  • 24d · Other expenses: APPRENTICE SKILL COMPET

    total $7,558 · program services $7,558

  • 24e · All other expenses

    total $1,968 · management and general $1,968

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,387,562 · end of year $1,421,221

  • 2 · Savings and temporary cash investments

    beginning of year $1,460 · end of year $1,681

  • 4 · Accounts receivable

    beginning of year $477,626 · end of year $499,190

  • 9 · Prepaid expenses and deferred charges

    beginning of year $55,481 · end of year $56,290

  • 10a · Land, buildings and equipment: cost or other basis

    $18,263,462

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,902,675

  • 10c · Land, buildings and equipment, net

    beginning of year $11,670,740 · end of year $11,360,787

  • 11 · Investments: publicly traded securities

    beginning of year $2,885,901 · end of year $2,435,781

  • 12 · Investments: other securities

    beginning of year $515,954 · end of year $433,280

  • 15 · Other assets

    beginning of year $3,119 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $331,193 · end of year $110,229

  • 23 · Secured mortgages and notes payable

    beginning of year $1,613,017

  • 25 · Other liabilities

    beginning of year $39,375 · end of year $697,658

  • 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 $15,014,258 · end of year $15,400,343

Mission and programs · 2025

Mission

OPERATION AND MAINTENANCE OF TRADE SCHOOL FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPE FITTING TRADE.

  • OPERATION AND MAINTENANCE OF TRADE SCHOOL FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPE FITTING TRADE.

    Expenses $4,864,680 · Revenue $5,423,048

As filed on the 2025 return.

Listed in Part VII

  • Louis Buttermark

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Marie Cardoza

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Vincent Gamba

    EMPLOYER TRUSTEE (P)

    Total calculated
    $0
    Hours/week
    2

  • Jeffery Levine

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Scott Lyons

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Terence O'Brien

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Barr Rickman

    EMPLOYER TRUSTEE (P)

    Total calculated
    $0
    Hours/week
    2

  • Freddy Delligatti

    LABOR TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Richard Garner

    LABOR TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Richard Gilligan

    LABOR TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Paul O'Connor

    LABOR TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Arthur Klock

    DIRECTOR OF TRAINING

    Total calculated
    $321,730
    From this org
    $0
    From related orgs
    $248,826
    Other
    $72,904
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $248,826 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $33,072 related
    Nontaxable benefits
    $0 + $39,832 related
    Filer's total
    $0 + $321,730 related

  • Mellissa Brotherson

    INSTRUCTOR

    Total calculated
    $283,537
    From this org
    $0
    From related orgs
    $210,633
    Other
    $72,904
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $210,633 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $33,072 related
    Nontaxable benefits
    $0 + $39,832 related
    Filer's total
    $0 + $283,537 related

  • Robert Gouldsbury

    INSTRUCTOR

    Total calculated
    $279,380
    From this org
    $0
    From related orgs
    $206,476
    Other
    $72,904
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $206,476 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $33,072 related
    Nontaxable benefits
    $0 + $39,832 related
    Filer's total
    $0 + $279,380 related

  • Robert Finley

    INSTRUCTOR

    Total calculated
    $270,441
    From this org
    $0
    From related orgs
    $197,537
    Other
    $72,904
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $197,537 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $33,072 related
    Nontaxable benefits
    $0 + $39,832 related
    Filer's total
    $0 + $270,441 related

  • David Smalley

    INSTRUCTOR

    Total calculated
    $269,906
    From this org
    $0
    From related orgs
    $197,002
    Other
    $72,904
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $197,002 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $33,072 related
    Nontaxable benefits
    $0 + $39,832 related
    Filer's total
    $0 + $269,906 related

  • John Sullivan

    INSTRUCTOR

    Total calculated
    $256,352
    From this org
    $0
    From related orgs
    $183,448
    Other
    $72,904
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $183,448 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $33,072 related
    Nontaxable benefits
    $0 + $39,832 related
    Filer's total
    $0 + $256,352 related

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
  • 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
  • 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.

Provenance

Return type
form_990
Tax year
2025
Filed
14 August 2026
IRS schema version
2025v4.2
Source object
202632269349302808

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