Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Plumbing Piping and Refrigeration
EIN 46-0544530 • 501(c)5 • Salt Lake City, UT
Profile
The association's goal is to ensure safety and encourage personal health and productivity of all employees in its industry. Substance abuse is a threat to the safety, health and job performance of all employees. The goal of this policy is to balance respect for individuals with the need to maintain a safe, productive, alcohol and drug-free environment. Therefore, the association provides all employees information on the requirements for drug and alcohol testing policies, and procedures. They also conduct new entrant/pre-employment testing, random jesting, sampling and testing procedures and medical reviews.
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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
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Balance Sheet
Assets
Down$198,558
Down $71,572 (-26%) from 2022
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$198,558
Down $71,572 (-26%) from 2022
Revenue
Up$60,665
Up $573 (+1.0%) from 2022
Expenses
Up$92,973
Up $44,720 (+93%) from 2022
Net Income
Down-$32,308
Down $44,147 (-373%) from 2022
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $198,558
- Liabilities
- -
- Net assets
- $198,558
- Revenue
- $60,665
- Expenses
- $92,973
- Net income
- -$32,308
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 19, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $60,665
Mission and Program Overview
Mission
The association's goal is to ensure safety and encourage personal health and productivity of all employees in its industry. Substance abuse is a threat to the safety, health and job performance of all employees. The goal of this policy is to balance respect for individuals with the need to maintain a safe, productive, alcohol and drug-free environment. Therefore, the association provides all employees information on the requirements for drug and alcohol testing policies and procedures. They also conduct new entrant/pre-employment testing, random testing, sampling and testing procedures and medical reviews.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ASSOCIATION'S GOAL IS TO ENSURE SAFETY AND ENCOURAGE PERSONAL HEALTH AND PRODUCTIVITY OF ALL EMPLOYEES IN ITS INDUSTRY. SUBSTANCE ABUSE IS A THREAT TO THE SAFETY, HEALTH AND JOB PERFORMANCE OF ALL EMPLOYEES. THE GOAL OF THIS POLICY IS TO BALANCE RESPECT FOR INDIVIDUALS WITH THE NEED TO MAINTAIN A SAFE, PRODUCTIVE, ALCOHOL AND DRUG-FREE ENVIRONMENT. THEREFORE, THE ASSOCIATION PROVIDES ALL EMPLOYEES INFORMATION ON THE REQUIREMENTS FOR DRUG AND ALCOHOL TESTING POLICIES AND PROCEDURES. THEY ALSO CONDUCT NEW ENTRANT/PRE-EMPLOYMENT TESTING, RANDOM TESTING, SAMPLING AND TESTING PROCEDURES AND MEDICAL REVIEWS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ROBERT BERGMAN | Board Chair | - | $0 | - | - |
| PATRICK LYNCH | Board Member | - | $0 | - | - |
| KEVIN COWLEY | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Plumbing Piping and Refrigeration
- EIN
- 46-0544530
- Phone
- 8013647768
- Address
- 669 SOUTH 200 EAST, SALT LAKE CITY, UT 84111
Signing Officer
- Name
- Robert Bergman
- Title
- Board Chair
- Phone
- 8013647768
- Signed
- 2025-08-19
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wasatch Tax Advisors Pc
- Address
- 11576 S STATE ST STE 201, DRAPER, UT 84020
- Preparer
- Joshua Turnbow CPA
- Phone
- 8014505621
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses bank fees 120 accounting fees 1,295 total 1,415”
Form 990-ez, Part III
“The association's goal is to ensure safety and encourage personal health and productivity of all employees in its industry. Substance abuse is a threat to the safety, health and job performance of all employees. The goal of this policy is to balance respect for individuals with the need to maintain a safe, productive, alcohol and drug-free environment. Therefore, the association provides all employees information on the requirements for drug and alcohol testing policies and procedures. They also conduct new entrant/pre-employment testing, random testing, sampling and testing procedures and medical reviews.”
Form 990-ez, Part III, Line 28
“The association's goal is to ensure safety and encourage personal health and productivity of all employees in its industry. Substance abuse is a threat to the safety, health and job performance of all employees. The goal of this policy is to balance respect for individuals with the need to maintain a safe, productive, alcohol and drug-free environment. Therefore, the association provides all employees information on the requirements for drug and alcohol testing policies and procedures. They also conduct new entrant/pre-employment testing, random testing, sampling and testing procedures and medical reviews.”
Raw XML Appendix94 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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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SALT LAKE CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | UT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 84111 |
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| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 230866 |
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| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1415 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ASSOCIATION'S GOAL IS TO ENSURE SAFETY AND ENCOURAGE PERSONAL HEALTH AND PRODUCTIVITY OF ALL EMPLOYEES IN ITS INDUSTRY. SUBSTANCE ABUSE IS A THREAT TO THE SAFETY, HEALTH AND JOB PERFORMANCE OF ALL EMPLOYEES. THE GOAL OF THIS POLICY IS TO BALANCE RESPECT FOR INDIVIDUALS WITH THE NEED TO MAINTAIN A SAFE, PRODUCTIVE, ALCOHOL AND DRUG-FREE ENVIRONMENT. THEREFORE, THE ASSOCIATION PROVIDES ALL EMPLOYEES INFORMATION ON THE REQUIREMENTS FOR DRUG AND ALCOHOL TESTING POLICIES AND PROCEDURES. THEY ALSO CONDUCT NEW ENTRANT/PRE-EMPLOYMENT TESTING, RANDOM TESTING, SAMPLING AND TESTING PROCEDURES AND MEDICAL REVIEWS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 60665 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ASSOCIATION'S GOAL IS TO ENSURE SAFETY AND ENCOURAGE PERSONAL HEALTH AND PRODUCTIVITY OF ALL EMPLOYEES IN ITS INDUSTRY. SUBSTANCE ABUSE IS A THREAT TO THE SAFETY, HEALTH AND JOB PERFORMANCE OF ALL EMPLOYEES. THE GOAL OF THIS POLICY IS TO BALANCE RESPECT FOR INDIVIDUALS WITH THE NEED TO MAINTAIN A SAFE, PRODUCTIVE, ALCOHOL AND DRUG-FREE ENVIRONMENT. THEREFORE, THE ASSOCIATION PROVIDES ALL EMPLOYEES INFORMATION ON THE REQUIREMENTS FOR DRUG AND ALCOHOL TESTING POLICIES AND PROCEDURES. THEY ALSO CONDUCT NEW ENTRANT/PRE-EMPLOYMENT TESTING, RANDOM TESTING, SAMPLING AND TESTING PROCEDURES AND MEDICAL REVIEWS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 92973 |
| IRS990EZ/TotalRevenueAmt | 0 | 60665 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES BANK FEES 120 ACCOUNTING FEES 1,295 TOTAL 1,415 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION'S GOAL IS TO ENSURE SAFETY AND ENCOURAGE PERSONAL HEALTH AND PRODUCTIVITY OF ALL EMPLOYEES IN ITS INDUSTRY. SUBSTANCE ABUSE IS A THREAT TO THE SAFETY, HEALTH AND JOB PERFORMANCE OF ALL EMPLOYEES. THE GOAL OF THIS POLICY IS TO BALANCE RESPECT FOR INDIVIDUALS WITH THE NEED TO MAINTAIN A SAFE, PRODUCTIVE, ALCOHOL AND DRUG-FREE ENVIRONMENT. THEREFORE, THE ASSOCIATION PROVIDES ALL EMPLOYEES INFORMATION ON THE REQUIREMENTS FOR DRUG AND ALCOHOL TESTING POLICIES AND PROCEDURES. THEY ALSO CONDUCT NEW ENTRANT/PRE-EMPLOYMENT TESTING, RANDOM TESTING, SAMPLING AND TESTING PROCEDURES AND MEDICAL REVIEWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ASSOCIATION'S GOAL IS TO ENSURE SAFETY AND ENCOURAGE PERSONAL HEALTH AND PRODUCTIVITY OF ALL EMPLOYEES IN ITS INDUSTRY. SUBSTANCE ABUSE IS A THREAT TO THE SAFETY, HEALTH AND JOB PERFORMANCE OF ALL EMPLOYEES. THE GOAL OF THIS POLICY IS TO BALANCE RESPECT FOR INDIVIDUALS WITH THE NEED TO MAINTAIN A SAFE, PRODUCTIVE, ALCOHOL AND DRUG-FREE ENVIRONMENT. THEREFORE, THE ASSOCIATION PROVIDES ALL EMPLOYEES INFORMATION ON THE REQUIREMENTS FOR DRUG AND ALCOHOL TESTING POLICIES AND PROCEDURES. THEY ALSO CONDUCT NEW ENTRANT/PRE-EMPLOYMENT TESTING, RANDOM TESTING, SAMPLING AND TESTING PROCEDURES AND MEDICAL REVIEWS. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT BERGMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BOARD CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8013647768 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PLUMBING PIPING AND REFRIGERATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DRUG FREE WORKPLACE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PLUM |
| ReturnHeader/Filer/EIN | 0 | 460544530 |
| ReturnHeader/Filer/PhoneNum | 0 | 8013647768 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 669 SOUTH 200 EAST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SALT LAKE CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | UT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 84111 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 465761599 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WASATCH TAX ADVISORS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 11576 S STATE ST STE 201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DRAPER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | UT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 84020 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8014505621 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSHUA TURNBOW CPA |
| ReturnHeader/ReturnTs | 0 | 2025-08-19T13:17:35-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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