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PLUMBERS LOCAL UNION NO 1 TRADE & EDUCATION FUND

EIN 11-1805197 LONG IS CITY, NY

Revenue 2025
$5,670,369
Expenses 2025
$5,345,932

Program services were 91.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
J40Z
Classification
1000
Street
5002 5TH ST STE 2

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

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.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $5,670,369
    Expenses
    $5,345,932
    Contributions
    $65,916
    Grants paid
    $0
  • 2023
    Revenue
    $5,744,634
    Expenses
    $4,930,681
    Contributions
    $89,851
    Grants paid
    $0
  • 2022
    Revenue
    $6,432,489
    Expenses
    $4,748,779
    Contributions
    $493,056
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $6,002,321
    Expenses
    $3,615,344
    Assets (EOY)
    $14,099,021
  • 2020 · 990

    Revenue
    $4,809,211
    Expenses
    $4,160,597
    Assets (EOY)
    $10,311,856
  • 2019 · 990

    Revenue
    $4,178,847
    Expenses
    $4,493,150
    Assets (EOY)
    $9,535,611
  • 2018 · 990

    Revenue
    $4,246,700
    Expenses
    $4,602,791
    Assets (EOY)
    $9,720,171
  • 2017 · 990

    Revenue
    $3,959,884
    Expenses
    $4,385,580
    Assets (EOY)
    $10,065,162
  • 2016 · 990

    Revenue
    $3,540,292
    Expenses
    $4,168,413
    Assets (EOY)
    $10,433,743
  • 2015 · 990

    Revenue
    $3,719,817
    Expenses
    $3,988,169
    Assets (EOY)
    $12,075,610
  • 2014 · 990

    Revenue
    $1,298,332
    Expenses
    $3,896,902
    Assets (EOY)
    $12,400,039
  • 2010 · 990

    Revenue
    not reported
    Expenses
    $3,039,624
    Assets (EOY)
    $14,534,114

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2025 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.