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← UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE

Form 990 for tax year 2022

Filed by UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE.

Totals

Total revenue
$3,788,371
Total expenses
$3,193,486
Contributions and grants received
$31,316
Grants paid
$57,499
Program service revenue
$3,521,651
Investment income
$26,119
Other revenue
$209,285
Total assets, end of year
$7,739,066
Total liabilities, end of year
$195,605
Net assets or fund balances, end of year
$7,543,461
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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.

  • 1c · Fundraising events

    $30,381

  • 1f · All other contributions, gifts and grants

    $935

  • 2a · Program service revenue: MEMBERSHIP DUES AND FEES

    total $3,521,651 · related or exempt $3,521,651

  • 3 · Investment income

    total $26,119 · excluded $26,119

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $117,516

  • 6c · Rental income or loss

    real property $117,516 · personal property $0

  • 6d · Net rental income or loss

    total $117,516 · excluded $117,516

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $37,086

  • 8a · Fundraising events: contributions included on line 1c

    $30,381

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $37,086 · excluded $37,086

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $18,902

  • 10b · Cost of goods sold

    $18,902

  • 11a · Other revenue: RECEIPTS ON BEHALF OF MEMBERS

    total $41,121 · related or exempt $41,121

  • 11b · Other revenue: ALL OTHER REVENUE

    total $13,562 · related or exempt $13,562

  • 11e · Other revenue, total

    $54,683

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $51,499

  • 2 · Grants to domestic individuals

    total $6,000

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $21,640

  • 5 · Compensation of officers, directors and key employees

    total $467,997

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $598,108

  • 8 · Pension plan contributions

    total $313,838

  • 9 · Other employee benefits

    total $108,138

  • 10 · Payroll taxes

    total $67,663

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $37,649

  • 11c · Fees: accounting

    total $74,565

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $124,010

  • 14 · Information technology

    total $6,636

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $118,373

  • 17 · Travel

    total $145,174

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $31,521

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $580,194

  • 22 · Depreciation, depletion and amortization

    total $144,500

  • 23 · Insurance

    total $23,240

  • 24a · Other expenses: PICNIC EXPENSES

    total $115,242

  • 24b · Other expenses: GOLF TOURNAMENT

    total $37,086

  • 24c · Other expenses: RETIREE CLUB FUND

    total $7,121

  • 24d · Other expenses: ALL OTHER EXPENSES

    total $113,292

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $25 · end of year $25

  • 2 · Savings and temporary cash investments

    beginning of year $5,060,869 · end of year $5,659,726

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $273,490 · end of year $280,812

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,710 · end of year $0

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

    $3,106,872

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

    $1,308,369

  • 10c · Land, buildings and equipment, net

    beginning of year $1,823,467 · end of year $1,798,503

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $218,985 · end of year $195,605

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $6,948,576 · end of year $7,543,461

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2022

Mission

UNITE MEMBERS INTO A SINGLE ORGANIZATION FOR THE PURPOSE OF IMPROVING ECONOMIC ADVANTAGES THROUGH COLLECTIVE BARGAINING; TO PROMOTE EDUCATION AND SOCIAL AWARENESS OF ITS MEMBERSHIP.

Activities or mission (Part I)

SEE SCHEDULE O

  • UNITE MEMBERS INTO A SINGLE ORGANIZATION FOR THE PURPOSE OF IMPROVING ECONOMIC ADVANTAGES THROUGH COLLECTIVE BARGAINING; TO PROMOTE EDUCATION AND SOCIAL AWARENESS OF ITS MEMBERSHIP.

As filed on the 2022 return.

Listed in Part VII

  • TODD W GOLDEN

    BUS. MGR./FIN'L SEC./TREAS.

    Total calculated
    $246,672
    From this org
    $147,143
    From related orgs
    $0
    Other
    $99,529
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $147,143
    Bonus
    not reported
    Other
    not reported
    Deferred
    $74,110
    Nontaxable benefits
    $25,419
    Filer's total
    $246,672
  • RICARDO J VAZQUEZ

    PRESIDENT/BUS. AGENT

    Total calculated
    $221,105
    From this org
    $131,448
    From related orgs
    $0
    Other
    $89,657
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,448
    Bonus
    not reported
    Other
    not reported
    Deferred
    $66,868
    Nontaxable benefits
    $22,789
    Filer's total
    $221,105
  • DANNY D STEPHENS

    BUSINESS AGENT

    Total calculated
    $221,049
    From this org
    $131,392
    From related orgs
    $0
    Other
    $89,657
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,392
    Bonus
    not reported
    Other
    not reported
    Deferred
    $66,868
    Nontaxable benefits
    $22,789
    Filer's total
    $221,049
  • DANIEL D SUMMERS

    BUSINESS AGENT

    Total calculated
    $217,995
    From this org
    $128,338
    From related orgs
    $0
    Other
    $89,657
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,338
    Bonus
    not reported
    Other
    not reported
    Deferred
    $66,868
    Nontaxable benefits
    $22,789
    Filer's total
    $217,995
  • ROY C AFUSIA

    REC. SEC./BUS. AGENT

    Total calculated
    $216,990
    From this org
    $127,333
    From related orgs
    $0
    Other
    $89,657
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,333
    Bonus
    not reported
    Other
    not reported
    Deferred
    $66,868
    Nontaxable benefits
    $22,789
    Filer's total
    $216,990
  • TODD W GOLDEN II

    EXECUTIVE BOARD - PAST

    Total calculated
    $1,781
    From this org
    $1,781
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • ROLAND D GUTIERREZ

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • VINCENT E HOLLINS

    EXECUTIVE BOARD - PAST

    Total calculated
    $0
    Hours/week
    1
  • MATTHEW C STEPHENS

    EXECUTIVE BOARD - PAST

    Total calculated
    $0
    Hours/week
    1
  • WILLIAM J SMALL

    VICE PRESIDENT - PAST

    Total calculated
    $0
    Hours/week
    1
  • MICHAEL A RUSIN

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1
  • JUSTIN R WALTERS

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1
  • ANGEL R FERREE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1
  • JARED S MCGARRY

    EXECUTIVE BOARD

    Total calculated
    $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

  • REDLANDS COMMUNITY FOUNDATION

    $16,000

    GENERAL SUPPORT

  • UNION HISTORIES

    $6,000

    GENERAL SUPPORT

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
2022
Filed
30 October 2023
IRS schema version
2022v5.0
Source object
202323079349301807

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