Civic Intelligence

United Association of Journeymen & Apprentices of the Plumbing & Pipe

990 • Fiscal year 2017 • EIN 22-0583720

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 13, 2018

2 Iron Ore Road At Route 33Englishtown, NJ 07726

(732) 792-0999

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.04x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.06x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Net Margin

69th percentile

15%

Higher net margin than 69% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

84th percentile

$273,904

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

79th percentile

14%

Faster revenue growth than 79% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$9,281,644

Up $1,184,311 (+15%) from 2016

Net Assets

Up

$8,951,459

Up $1,101,214 (+14%) from 2016

Liabilities

Up

$330,185

Up $83,097 (+34%) from 2016

Revenue

Up

$5,795,891

Up $699,124 (+14%) from 2016

Expenses

Up

$4,941,753

Up $254,494 (+5.4%) from 2016

Net Income

Up

$854,138

Up $444,630 (+109%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2011: $6,998,246Liabilities 2011: $288,338Net Assets 2011: $6,709,9082011Assets 2012: $6,971,081Liabilities 2012: $257,348Net Assets 2012: $6,713,7332012Assets 2013: $6,924,158Liabilities 2013: $292,868Net Assets 2013: $6,631,2902013Assets 2014: $6,781,790Liabilities 2014: $275,552Net Assets 2014: $6,506,2382014Assets 2015: $7,280,214Liabilities 2015: $91,312Net Assets 2015: $7,188,9022015Assets 2016: $8,097,333Liabilities 2016: $247,088Net Assets 2016: $7,850,2452016Assets 2017: $9,281,644Liabilities 2017: $330,185Net Assets 2017: $8,951,4592017Assets 2018: $8,524,207Liabilities 2018: $207,684Net Assets 2018: $8,316,5232018Assets 2019: $9,154,428Liabilities 2019: $270,009Net Assets 2019: $8,884,4192019Assets 2020: $9,459,904Liabilities 2020: $211,279Net Assets 2020: $9,248,6252020Assets 2021: $10,222,666Liabilities 2021: $219,201Net Assets 2021: $10,003,4652021Assets 2022: $10,175,394Liabilities 2022: $254,777Net Assets 2022: $9,920,6172022Assets 2023: $12,819,083Liabilities 2023: $330,779Net Assets 2023: $12,488,3042023Assets 2024: $16,088,926Liabilities 2024: $389,264Net Assets 2024: $15,699,6622024

Highlighted filing

2017

Assets$9,281,644
Liabilities$330,185
Net Assets$8,951,459

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $3,821,461Expenses 2011: $3,959,319Net Income 2011: -$137,8582011Revenue 2012: $3,792,898Expenses 2012: $3,939,638Net Income 2012: -$146,7402012Revenue 2013: $4,011,901Expenses 2013: $4,190,406Net Income 2013: -$178,5052013Revenue 2014: $4,208,935Expenses 2014: $4,289,302Net Income 2014: -$80,3672014Revenue 2015: $5,777,443Expenses 2015: $4,449,990Net Income 2015: $1,327,4532015Revenue 2016: $5,096,767Expenses 2016: $4,687,259Net Income 2016: $409,5082016Revenue 2017: $5,795,891Expenses 2017: $4,941,753Net Income 2017: $854,1382017Revenue 2018: $5,259,935Expenses 2018: $5,667,769Net Income 2018: -$407,8342018Revenue 2019: $5,461,921Expenses 2019: $5,718,393Net Income 2019: -$256,4722019Revenue 2020: $5,125,638Expenses 2020: $5,074,965Net Income 2020: $50,6732020Revenue 2021: $5,477,429Expenses 2021: $5,166,740Net Income 2021: $310,6892021Revenue 2022: $5,950,634Expenses 2022: $5,225,953Net Income 2022: $724,6812022Revenue 2023: $7,130,870Expenses 2023: $4,972,337Net Income 2023: $2,158,5332023Revenue 2024: $8,140,554Expenses 2024: $4,934,936Net Income 2024: $3,205,6182024

Highlighted filing

2017

Revenue$5,795,891
Expenses$4,941,753
Net Income$854,138
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 13, 2018
Return Version
2017v2.2
Gross Receipts
$5,795,891
Mission and Program Overview

Mission

Representation of members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,339,866$5,542,278▲ $202,412
Savings and Temporary Cash Investments$2,082,754$2,629,133▲ $546,379
Accounts Receivable$511,975$838,850▲ $326,875
Land, Buildings, and Equipment, Net$149,405$238,703▲ $89,298
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$8,097,333$9,281,644▲ $1,184,311
Other Assets Total$13,333$32,680▲ $19,347
Liabilities
Accounts Payable and Accrued Expenses$187,553$187,239▼ $314
Mortgage Notes Payable Secured by Investment Property$59,532$142,946▲ $83,414
Other Liabilities$3--
Total Liabilities$247,088$330,185▲ $83,097
Net Assets / Fund Balance
Unrestricted Net Assets$7,850,245$8,951,459▲ $1,101,214
Total Net Assets Fund Balance$7,850,245$8,951,459▲ $1,101,214
Total Liabilities and Net Assets / Fund Balance$8,097,333$9,281,644▲ $1,184,311

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$10,686$354,925$365,611
Equipment$220,745$109,863$330,608
Leasehold Improvements$7,272$28,276$35,548
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael K MaloneyBusiness MgrFT$148,803$125,101$273,904
Charles F Whalen IiiAss't Bus. MgrFT$138,882$118,067$256,949
John E Hoey JrAgentFT$128,961$113,392$242,353
Robert DillAgentFT$128,961$113,118$242,079
Nicholas ObertoAgentFT$128,961$112,581$241,542
Michael TranbergAgentFT$128,961$111,292$240,253
William GraybushOrganizerFT$107,625$108,843$216,468
Dean FeaselOrganizer/fin CFT$107,625$83,395$191,020
Orlando R CandeloriAgentFT$81,301$87,241$168,542

Board Members and Trustees

NameTitle
Kevin MccoyPresident
John Boyle IiiVice-President
David P SzczytkoExamining Board
Justin MaloneyExamining Board
Patrick M ScharnitzExamining Board
Richard DouglassExamining Board
Charles Whalen IvExecutive Board
Edward a GibsonExecutive Board
Michael SimonExecutive Board
David DouglassFinance Comm
Fabian RiveraFinance Comm
Mark ReulbachFinance Comm
Edward F BurnsInside Guard
Karla MccoyRecording Sect
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,129,019
Investment Income
$208,094
Other Revenue
$458,778
Change in Net Assets
$854,138

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,741,619
Revenue Not Reported on Financial Statements
$54,272
Revenue Not Reported on Form 990
$247,076
Total Revenue per Audited Statements
$5,988,695
Total Revenue per Form 990
$5,795,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,591,511
Other Expenses$2,350,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$1,135,122-$1,135,122
Pension Plan Contributions-$807,995-$807,995
Other Employee Benefits-$366,470-$366,470
Advertising-$305,363-$305,363
Occupancy-$289,605-$289,605
All Other Expenses$60,398$181,805-$242,203
Other Salaries and Wages-$181,439-$181,439
Payroll Taxes-$100,485-$100,485
Insurance-$63,685-$63,685
Other Expenses$399,533$59,205-$59,205
Fees for Service Investment Mgmnt Fees-$54,272-$54,272
Fees for Services Accounting-$50,186-$50,186
Depreciation Depletion-$40,484-$40,484
Fees for Services Legal-$28,581-$28,581
Conferences and Meetings-$27,887-$27,887
Fees for Services Other-$750-$750
Total Functional Expenses$459,931$4,481,822$0$4,941,753

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,941,753
Expenses per Audited Statements$4,887,481
Total Expenses per Audited Statements$4,887,481
Expenses Not Reported on Financial Statements$54,272
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Local Union Membership.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is prepared by the independent auditor, is based upon the audit report and is submitted to the Local Union for review before filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, filings and audited financial statements are made available upon request or may be examined at the address of the Local Union.

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 9
EIN
22-0583720
Phone
7327920999
Address
2 IRON ORE ROAD AT ROUTE 33, ENGLISHTOWN, NJ 07726

Signing Officer

Name
Michael K Maloney
Title
Business Manager
Signed
2018-07-13
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
23
Independent Board Members
0
Employees
25

Preparer

Firm
David A Gerson CPA & Associates PC
Address
201 West Passaic Street, Rochelle Park, NJ 07662
Preparer
David A Gerson CPA
Phone
2018430444
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Ass't Bus. Mgr
IRS990/Form990PartVIISectionAGrp/TitleTxt1BUSINESS MGR
IRS990/Form990PartVIISectionAGrp/TitleTxt2AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3ORGANIZER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6INSIDE GUARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt9AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10ORGANIZER/FIN C
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt13RECORDING SECT
IRS990/Form990PartVIISectionAGrp/TitleTxt14Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt16President
IRS990/Form990PartVIISectionAGrp/TitleTxt17AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18Executive Board
IRS990/Form990PartVIISectionAGrp/TitleTxt19FINANCE COMM
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt21FINANCE COMM
IRS990/Form990PartVIISectionAGrp/TitleTxt22FINANCE COMM
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt023
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05795891
IRS990/GroupExemptionNum00297
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt063685
IRS990/InsuranceGrp/TotalAmt063685
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0208094
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0208094
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05339866
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05542278
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0149405
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0238703
IRS990/LandBldgEquipCostOrOtherBssAmt0731767
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt080232
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt080232
IRS990/MissionDesc0Representation of members.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt059532
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0142946
IRS990/NetAssetsOrFundBalancesBOYAmt07850245
IRS990/NetAssetsOrFundBalancesEOYAmt08951459
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0247076
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0289605
IRS990/OccupancyGrp/TotalAmt0289605
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt013333
IRS990/OtherAssetsTotalGrp/EOYAmt032680
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0366470
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0366470
IRS990/OtherExpensesGrp/Desc0PER CAPITA DUES - UNITED ASSOC
IRS990/OtherExpensesGrp/Desc1JOB TARGETING
IRS990/OtherExpensesGrp/Desc2OFFICE, PSTG, PRNTG, COMP, MAI
IRS990/OtherExpensesGrp/Desc3DINNER TICKETS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1204731
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt259205
IRS990/OtherExpensesGrp/ProgramServicesAmt0399533
IRS990/OtherExpensesGrp/TotalAmt0583757
IRS990/OtherExpensesGrp/TotalAmt1399533
IRS990/OtherExpensesGrp/TotalAmt2204731
IRS990/OtherExpensesGrp/TotalAmt359205
IRS990/OtherLiabilitiesGrp/BOYAmt03
IRS990/OtherRevenueMiscGrp/Desc0RAC MARKET RECOVERY PROG
IRS990/OtherRevenueMiscGrp/Desc1REIM FROM UA ORGANIZER
IRS990/OtherRevenueMiscGrp/Desc2SOCIAL SCHOLARSHIP FUND
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0208376
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt180000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt290170
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0208376
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt180000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt290170
IRS990/OtherRevenueTotalAmt0458778
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0181439
IRS990/OtherSalariesAndWagesGrp/TotalAmt0181439
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0100485
IRS990/PayrollTaxesGrp/TotalAmt0100485
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0807995
IRS990/PensionPlanContributionsGrp/TotalAmt0807995
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05129019
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05129019
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0234974
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02088474
IRS990/PYOtherRevenueAmt0360164
IRS990/PYProgramServiceRevenueAmt04501629
IRS990/PYRevenuesLessExpensesAmt0409508

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.1$0.39$15.7$8.14$4.93$3.21
2023Detailed filing. Detailed filing data is available for this year.$12.8$0.33$12.5$7.13$4.97$2.16
2022Detailed filing. Detailed filing data is available for this year.$10.2$0.25$9.92$5.95$5.23$0.72
2021Detailed filing. Detailed filing data is available for this year.$10.2$0.22$10.0$5.48$5.17$0.31
2020Detailed filing. Detailed filing data is available for this year.$9.46$0.21$9.25$5.13$5.07$0.05
2019Detailed filing. Detailed filing data is available for this year.$9.15$0.27$8.88$5.46$5.72$0.26
2018Detailed filing. Detailed filing data is available for this year.$8.52$0.21$8.32$5.26$5.67$0.41
2017Detailed filing. Detailed filing data is available for this year.$9.28$0.33$8.95$5.80$4.94$0.85
2016Detailed filing. Detailed filing data is available for this year.$8.10$0.25$7.85$5.10$4.69$0.41
2015Summary only. Only limited summary data is available for this year.$7.28$0.09$7.19$5.78$4.45$1.33
2014Summary only. Only limited summary data is available for this year.$6.78$0.28$6.51$4.21$4.29$0.08
2013Summary only. Only limited summary data is available for this year.$6.92$0.29$6.63$4.01$4.19$0.18
2012Summary only. Only limited summary data is available for this year.$6.97$0.26$6.71$3.79$3.94$0.15
2011Summary only. Only limited summary data is available for this year.$7.00$0.29$6.71$3.82$3.96$0.14