Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Ua Local 190 Labor Management Fund
EIN 26-2892601 • 501(c)6 • Troy, MI
Profile
To promote and improve business conditions through participation in broadly publicized community activities
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$331,498
Up $163,984 (+98%) from 2021
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$331,498
Up $163,984 (+98%) from 2021
Revenue
Up$73,470
Up $35,727 (+95%) from 2021
Expenses
Up$19,980
Up $8,944 (+81%) from 2021
Net Income
Up$53,490
Up $26,783 (+100%) from 2021
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $331,498
- Liabilities
- -
- Net assets
- $331,498
- Revenue
- $73,470
- Expenses
- $19,980
- Net income
- $53,490
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2024 to May 31, 2025
- Signed
- Mar 25, 2026
- Return Version
- 2024v5.2
- Gross Receipts
- $73,470
Mission and Program Overview
Mission
To promote and improve business conditions through participation in broadly publicized community activities
Program Services
| Description | Grants | Expenses |
|---|---|---|
| All revenue and expenses are related to promoting and improving business conditions through participation in broadly publicized community activities. See Schedule O for more information. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Nancy Cummins | Trustee | - | $0 | - | - |
| Randall Whitaker | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- UA Local 190 Labor Management Fund
- EIN
- 26-2892601
- Phone
- 2488139800
- Address
- 700 Tower Drive STE 300, Troy, MI 48098
Signing Officer
- Name
- Randall Whitaker and Nancy Cummins
- Title
- Trustees
- Phone
- 2488139800
- Signed
- 2026-03-25
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Bennett & Associates CPAs PLLC
- Address
- 100 Huronview Blvd, Ann Arbor, MI 48103
- Preparer
- James H Bennett CPA
- Phone
- 7346228015
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16, Other Expenses
“Insurance 1,095”
Form 990-EZ, Part I, Line 16, Other Expenses
“Promotional Material 15,336”
Form 990-EZ, Part II, Line 24, Other Assets
“Employer contributions receivable Beginning of year 5,106, End of year 6,021”
Form 990-EZ, Part II, Line 24, Other Assets
“Accounts receivable Beginning of year 3,799, End of year 0”
Form 990-EZ, Part II, Line 24, Other Assets
“Prepaid expenses Beginning of year 1,095, End of year 1,095”
Form 990-EZ, Part II, Line 24, Other Assets
“Accrued interest Beginning of year 10, End of year 0”
Form 990-EZ, Part III, Line 28 continued
“Publicity includes advertising, establishing websites, and posting billboards. The purpose of such publicity is to improve the general impression and opinion of the public regarding the unionized plumbing, pipefitting, service technician, and gas distribution industry.”
Raw XML Appendix104 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Mike Lyon Plan Manager BeneSys Inc |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2488139800 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 700 Tower Drive Suite 300 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Troy |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48098 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 267998 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 324382 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 53490 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3549 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 278008 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 331498 |
| IRS990EZ/GrossReceiptsAmt | 0 | 73470 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 11141 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 62329 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 278008 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 331498 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 278008 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 331498 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Nancy Cummins |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Randall Whitaker |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 10010 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 7116 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 16431 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To promote and improve business conditions through participation in broadly publicized community activities |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | All revenue and expenses are related to promoting and improving business conditions through participation in broadly publicized community activities. See Schedule O for more information. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 19980 |
| IRS990EZ/TotalRevenueAmt | 0 | 73470 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Insurance 1,095 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Promotional Material 15,336 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Employer contributions receivable Beginning of year 5,106, End of year 6,021 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Accounts receivable Beginning of year 3,799, End of year 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Prepaid expenses Beginning of year 1,095, End of year 1,095 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Accrued interest Beginning of year 10, End of year 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Publicity includes advertising, establishing websites, and posting billboards. The purpose of such publicity is to improve the general impression and opinion of the public regarding the unionized plumbing, pipefitting, service technician, and gas distribution industry. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part III, Line 28 continued |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Randall Whitaker and Nancy Cummins |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Trustees |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2488139800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UA Local 190 Labor Management Fund |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UALO |
| ReturnHeader/Filer/EIN | 0 | 262892601 |
| ReturnHeader/Filer/PhoneNum | 0 | 2488139800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 700 Tower Drive STE 300 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Troy |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48098 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 273488128 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Bennett & Associates CPAs PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 100 Huronview Blvd |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Ann Arbor |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48103 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7346228015 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | James H Bennett CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-25T03:26:17-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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