Civic Intelligence

United Association of Journeymen &

EIN 41-0588270 • 501(c)5 • Minneapolis, MN

Profile

LOCAL UNION

312 Central Avenue SE 408Minneapolis, MN 55414

www.pipefitters539.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

70th percentile

19%

Higher net margin than 70% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$375,436

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Asset Growth

69th percentile

14%

Faster asset growth than 69% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

7.8%

Faster revenue growth than 51% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,004,480

Up $953,278 (+14%) from 2023

Liabilities

Up

$36,133

Up $3,111 (+9.4%) from 2023

Net Assets

Up

$7,968,347

Up $950,167 (+14%) from 2023

Revenue

Up

$5,014,981

Up $364,306 (+7.8%) from 2023

Expenses

Up

$4,064,814

Up $242,034 (+6.3%) from 2023

Net Income

Up

$950,167

Up $122,272 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $1,092,416Liabilities 2011: $713Net Assets 2011: $1,091,7032011Assets 2012: $1,195,562Liabilities 2012: $0Net Assets 2012: $1,195,5622012Assets 2013: $1,462,218Liabilities 2013: $0Net Assets 2013: $1,462,2182013Assets 2014: $1,945,437Liabilities 2014: $0Net Assets 2014: $1,945,4372014Assets 2015: $2,766,091Liabilities 2015: $5,325Net Assets 2015: $2,760,7662015Assets 2016: $3,774,117Liabilities 2016: $8,573Net Assets 2016: $3,765,5442016Assets 2017: $4,275,223Liabilities 2017: $6,720Net Assets 2017: $4,268,5032017Assets 2018: $4,557,955Liabilities 2018: $7,691Net Assets 2018: $4,550,2642018Assets 2019: $4,985,574Liabilities 2019: $59,036Net Assets 2019: $4,926,5382019Assets 2020: $5,213,866Liabilities 2020: $30,070Net Assets 2020: $5,183,7962020Assets 2021: $5,813,912Liabilities 2021: $34,561Net Assets 2021: $5,779,3512021Assets 2022: $6,222,250Liabilities 2022: $31,965Net Assets 2022: $6,190,2852022Assets 2023: $7,051,202Liabilities 2023: $33,022Net Assets 2023: $7,018,1802023Assets 2024: $8,004,480Liabilities 2024: $36,133Net Assets 2024: $7,968,3472024

Highlighted filing

2024

Assets$8,004,480
Liabilities$36,133
Net Assets$7,968,347

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2011: $2,968,161Expenses 2011: $2,622,079Net Income 2011: $346,0822011Revenue 2012: $2,717,076Expenses 2012: $2,613,217Net Income 2012: $103,8592012Revenue 2013: $3,067,935Expenses 2013: $2,801,279Net Income 2013: $266,6562013Revenue 2014: $3,133,071Expenses 2014: $2,649,252Net Income 2014: $483,8192014Revenue 2015: $3,696,699Expenses 2015: $2,881,370Net Income 2015: $815,3292015Revenue 2016: $4,162,674Expenses 2016: $3,157,896Net Income 2016: $1,004,7782016Revenue 2017: $3,858,393Expenses 2017: $3,355,434Net Income 2017: $502,9592017Revenue 2018: $3,950,689Expenses 2018: $3,668,928Net Income 2018: $281,7612018Revenue 2019: $4,156,851Expenses 2019: $3,780,577Net Income 2019: $376,2742019Revenue 2020: $3,898,693Expenses 2020: $3,641,435Net Income 2020: $257,2582020Revenue 2021: $4,123,135Expenses 2021: $3,527,580Net Income 2021: $595,5552021Revenue 2022: $4,417,569Expenses 2022: $4,006,635Net Income 2022: $410,9342022Revenue 2023: $4,650,675Expenses 2023: $3,822,780Net Income 2023: $827,8952023Revenue 2024: $5,014,981Expenses 2024: $4,064,814Net Income 2024: $950,1672024

Highlighted filing

2024

Revenue$5,014,981
Expenses$4,064,814
Net Income$950,167

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.00$0.04$7.97$5.01$4.06$0.95
2023Detailed filing. Detailed filing data is available for this year.$7.05$0.03$7.02$4.65$3.82$0.83
2022Detailed filing. Detailed filing data is available for this year.$6.22$0.03$6.19$4.42$4.01$0.41
2021Detailed filing. Detailed filing data is available for this year.$5.81$0.03$5.78$4.12$3.53$0.60
2020Detailed filing. Detailed filing data is available for this year.$5.21$0.03$5.18$3.90$3.64$0.26
2019Detailed filing. Detailed filing data is available for this year.$4.99$0.06$4.93$4.16$3.78$0.38
2018Detailed filing. Detailed filing data is available for this year.$4.56$0.01$4.55$3.95$3.67$0.28
2017Detailed filing. Detailed filing data is available for this year.$4.28$0.01$4.27$3.86$3.36$0.50
2016Detailed filing. Detailed filing data is available for this year.$3.77$0.01$3.77$4.16$3.16$1.00
2015Detailed filing. Detailed filing data is available for this year.$2.77$0.01$2.76$3.70$2.88$0.82
2014Summary only. Only limited summary data is available for this year.$1.95$0.00$1.95$3.13$2.65$0.48
2013Summary only. Only limited summary data is available for this year.$1.46$0.00$1.46$3.07$2.80$0.27
2012Summary only. Only limited summary data is available for this year.$1.20$0.00$1.20$2.72$2.61$0.10
2011Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$2.97$2.62$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$5,014,981
Mission and Program Overview

Mission

LOCAL UNION

LABOR UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,349,166$7,334,809▲ $985,643
Cash and Non-Interest-Bearing Accounts$464,905$434,626▼ $30,279
Investments Other Securities$206,145$206,145→ $0
Prepaid Expenses and Deferred Charges-$8,012-
Land, Buildings, and Equipment, Net$16,186$6,088▼ $10,098
Total Assets$7,051,202$8,004,480▲ $953,278
Other Assets Total$14,800$14,800→ $0
Liabilities
Other Liabilities$33,022$36,133▲ $3,111
Total Liabilities$33,022$36,133▲ $3,111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,018,180$7,968,347▲ $950,167
Total Net Assets Fund Balance$7,018,180$7,968,347▲ $950,167
Total Liabilities and Net Assets / Fund Balance$7,051,202$8,004,480▲ $953,278

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$160,452$160,452
Equipment$3,441$91,373$94,814
Other Land Buildings$2,647$51,978$54,625
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Russell ScherberBusiness Mgr/financial SecretaryFT$167,012$208,424$375,436
Paul BatscheAsst Business ManagerFT$141,732$139,284$281,016
Brandon SchauerBusiness AgentFT$139,273$139,569$278,842
Terry ScherberBusiness AgentFT$129,402$148,695$278,097
Jacob PettitBusiness AgentFT$126,295$149,586$275,881
Tim BatschePresident-$2,634-$2,634
Gene HustedVice President-$2,500-$2,500
Sarah PadoveseExamining Board-$2,123-$2,123
Shawn ColletteFinance Committee-$750-$750
Todd ReiterFinance Committee-$750-$750
Andy NowakExecutive Board-$600-$600
Chad JacobsenFinance Committee-past-$400-$400
Alen StreffExecutive Board-$350-$350
Paul MauriceExamining Board-$50-$50

Board Members and Trustees

NameTitle
Rebecca SchollExamining Board
Justin KleinmanExecutive Board
Kevin PisterExecutive Board
Brian WidiFinance Committee
Chris ProseInside Guard
Mike ScherberRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,703,607
Investment Income
$294,217
Other Revenue
$17,157
Change in Net Assets
$950,167
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,096,815
Salaries, Compensation, and Employee Benefits$1,819,766
Grants and Similar Amounts Paid$36,233
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$1,499,429
Payments to Affiliates---$1,254,880
Advertising---$175,670
Other Salaries and Wages---$153,957
Benefits to Members---$112,000
Occupancy---$107,770
Office Expenses---$81,992
Travel---$75,851
Payroll Taxes---$72,324
Pension Plan Contributions---$52,635
Other Employee Benefits---$41,421
Grants to Domestic Orgs---$28,910
Fees for Services Accounting---$22,000
Other Expenses---$15,852
Insurance---$14,850
Depreciation Depletion---$10,098
All Other Expenses---$9,376
Grants to Domestic Individuals---$7,323
Conferences and Meetings---$4,001
Fees for Services Other---$3,300
Fees for Services Legal---$1,727
Fees for Service Investment Mgmnt Fees---$680
Total Functional Expenses$0$0$0$4,064,814
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
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Organization$22,863
Payroll Withholdings Not Remitted at Year End$13,270
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

A family relationship exists with tim batsche, president, and paul batsche, assistant business manager. A family relationship exists with russell scherber, business manager/financial secretary, and terry scherber, business agent, and mike scherber, recording secretary.

Form 990, Part VI, Section A, Line 6

The local union is composed of active members, retired members, and apprentices.

Form 990, Part VI, Section A, Line 7A

Officers of the local union are elected by active and retired members.

Form 990, Part VI, Section A, Line 7B

Active and retired members must ratify any bylaw amendments and changes to wage or fringe benefit rates. Active and retired members must also approve all expenses of the local union, any strikes, payments of dues for members, and all assessments and fines imposed on the membership. This occurs at periodic membership meetings convened as required by the governing documents.

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

Form 990 is provided to and reviewed by the entire executive board before it is filed.

Form 990, Part VI, Section B, Line 12C

Each officer, agent and executive board member is required to annually sign a statement which affirms each person: has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the union is a non-profit labor organization and in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. In addition, periodic reviews of the conflict of interest policy are conducted. The periodic reviews, at a minimum, include the following subjects: whether compensation arrangements and benefits are reasonably based and whether arrangements and transactions with other entities conform to the union's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further the union's purposes as a labor organization and do not result in inurement, impermissable private benefit or an in-excess benefit transaction.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are available to members upon request at the local union's office in minneapolis, mn.

Filing and Contact Details

Filer

Filer Name
Pipe Fitters Local Union No 539
EIN
41-0588270
Phone
6123794711
Address
312 CENTRAL AVENUE SE 408, MINNEAPOLIS, MN 55414

Signing Officer

Name
Russell Scherber
Title
Business Mgr/financial Secretary
Phone
6123794711
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell Scherber
Formed
1911
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
2
Employees
26
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
6800 FRANCE AVENUE SO SUITE 550, EDINA, MN 55435
Preparer
Larry Wood
Phone
9528413950
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The local union is required to evaluate its tax positions and disclose the amount of a tax liability if the local union has taken uncertain tax positions that more likely than not would not be sustained upon examination by tax authorities. The local union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 597 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5190463
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt142123
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt17141370
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt18153214
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt19145365
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5BUSINESS MGR/FINANCIAL SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASST BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9FINANCE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10FINANCE COMMITTEE-PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt11FINANCE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12FINANCE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt16INSIDE GUARD
IRS990/Form990PartVIISectionAGrp/TitleTxt17BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19BUSINESS AGENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01911
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt07323
IRS990/GrantsToDomesticOrgsGrp/TotalAmt028910
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05014981
IRS990/GroupExemptionNum00297
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt05
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt014850
IRS990/InvestmentIncomeGrp/ExclusionAmt0294217
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0294217
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0206145
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0206145
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0303803
IRS990/LandBldgEquipBasisNetGrp/BOYAmt016186
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06088
IRS990/LandBldgEquipCostOrOtherBssAmt0309891
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LOCAL UNION
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt07018180
IRS990/NetAssetsOrFundBalancesEOYAmt07968347
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07018180
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07968347
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt0107770
IRS990/OfficeExpensesGrp/TotalAmt081992
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt014800
IRS990/OtherAssetsTotalGrp/EOYAmt014800
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt041421
IRS990/OtherExpensesGrp/Desc0TARGETING EXPENSES
IRS990/OtherExpensesGrp/Desc1MEMBER EVENTS
IRS990/OtherExpensesGrp/Desc2SPORTS TICKETS FOR MEMB
IRS990/OtherExpensesGrp/Desc3TRAINING EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0201647
IRS990/OtherExpensesGrp/TotalAmt193532
IRS990/OtherExpensesGrp/TotalAmt223589
IRS990/OtherExpensesGrp/TotalAmt315852
IRS990/OtherLiabilitiesGrp/BOYAmt033022
IRS990/OtherLiabilitiesGrp/EOYAmt036133
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS AND REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc1SALE OF UNION PROMO MERCHANDISE
IRS990/OtherRevenueMiscGrp/ExclusionAmt013786
IRS990/OtherRevenueMiscGrp/ExclusionAmt13371
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013786
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13371
IRS990/OtherRevenueTotalAmt017157
IRS990/OtherSalariesAndWagesGrp/TotalAmt0153957
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt01254880
IRS990/PayrollTaxesGrp/TotalAmt072324
IRS990/PensionPlanContributionsGrp/TotalAmt052635
IRS990/PoliticalCampaignActyInd01
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08012
IRS990/PrincipalOfficerNm0RUSSELL SCHERBER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES AND ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04703607
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04703607
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt096000
IRS990/PYContributionsGrantsAmt030000
IRS990/PYGrantsAndSimilarPaidAmt046047
IRS990/PYInvestmentIncomeAmt032902
IRS990/PYOtherExpensesAmt01918519
IRS990/PYOtherRevenueAmt013739
IRS990/PYProgramServiceRevenueAmt04574034
IRS990/PYRevenuesLessExpensesAmt0827895
IRS990/PYSalariesCompEmpBnftPaidAmt01762214
IRS990/PYTotalExpensesAmt03822780
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04650675
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0950167
IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06349166
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07334809
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PIPE FITTERS UNION LOCAL NO. 539 POLITICAL ACTION FUND WAS ESTABLISHED TO SUPPORT CANDIDATES FOR STATE AND LOCAL POLITICAL OFFICE WHO PROMOTE THE INTERESTS OF ORGANIZED LABOR. THE POLITICAL ACTION FUND IS FUNDED BY VOLUNTARY CONTRIBUTIONS FROM MEMBERS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleD/EquipmentGrp/BookValueAmt03441
IRS990ScheduleD/EquipmentGrp/DepreciationAmt091373
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094814
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0160452
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0160452
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02647
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051978
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt054625
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022863
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113270
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED ORGANIZATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL WITHHOLDINGS NOT REMITTED AT YEAR END
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE LOCAL UNION HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE LOCAL UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06088
IRS990ScheduleD/TotalLiabilityAmt036133
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt04000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FLORAL ARRANGEMENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2RETIREMENT GIFT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt01369
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt11954
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0IT IS CUSTOMARY FOR THE LOCAL UNION TO PROVIDE FLORAL ARRANGEMENTS TO FAMILIES OF DECEASED INDIVIDUALS AFFILIATED WITH THE LOCAL UNION.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt09
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt14
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt21
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0COST
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1COST
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION EXERCISES DUE DILIGENCE PRIOR TO GIVING GRANTS AND OTHER ASSISTANCE. GRANTS AND OTHER ASSISTANCE ARE MADE FOR THE GENERAL USE OF THE ORGANIZATIONS AND INDIVIDUALS THAT RECEIVE THEM. ALL GRANTS AND OTHER ASSISTANCE ARE APPROVED BY THE EXECUTIVE BOARD AND DOCUMENTED IN THE EXECUTIVE BOARD MINUTES. DOCUMENTATION FOR ALL GRANTS AND OTHER ASSISTANCE IS RETAINED AT THE LOCAL UNION'S OFFICE. THERE IS NO ADDITIONAL MONITORING ONCE A CONTRIBUTION IS MADE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PART I, LINE 2:
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0167012
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1141732
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2139273
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3129402
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4126295
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30

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