Civic Intelligence

United Association of Plumbers &

EIN 55-0380882 • 501(c)5 • Huntington, WV

Profile

Unite Workers for better working Conditions through collective bargaining.

137 Fifth AvenueHuntington, WV 25701

n/A

Siviq Scores

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

Liabilities / Assets

44th percentile

0.00x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.01x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

23%

Higher net margin than 79% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$180,542

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 22.1% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

81st percentile

17%

Faster asset growth than 81% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

26%

Faster revenue growth than 86% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$1,297,272

Up $190,046 (+17%) from 2023

Liabilities

Down

$4,852

Down $1,074 (-18%) from 2023

Net Assets

Up

$1,292,420

Up $191,120 (+17%) from 2023

Operations
Liabilities / Revenue42nd percentileNet Margin79th percentile

Revenue

Up

$818,578

Up $166,619 (+26%) from 2023

Expenses

Up

$627,457

Up $14,248 (+2.3%) from 2023

Net Income

Up

$191,121

Up $152,371 (+393%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,072,123Liabilities 2010: $463Net Assets 2010: $1,071,6602010Assets 2011: $943,349Liabilities 2011: $2,478Net Assets 2011: $940,8712011Assets 2012: $901,598Liabilities 2012: $944Net Assets 2012: $900,6542012Assets 2013: $846,345Liabilities 2013: $779Net Assets 2013: $845,5662013Assets 2014: $787,459Liabilities 2014: $1,840Net Assets 2014: $785,6192014Assets 2015: $702,177Liabilities 2015: $427Net Assets 2015: $701,7502015Assets 2016: $546,019Liabilities 2016: $889Net Assets 2016: $545,1302016Assets 2017: $603,207Liabilities 2017: $3,222Net Assets 2017: $599,9852017Assets 2018: $590,696Liabilities 2018: $4,791Net Assets 2018: $585,9052018Assets 2019: $873,489Liabilities 2019: $6,118Net Assets 2019: $867,3712019Assets 2020: $912,366Liabilities 2020: $6,936Net Assets 2020: $905,4302020Assets 2021: $931,700Liabilities 2021: $6,945Net Assets 2021: $924,7552021Assets 2022: $1,069,370Liabilities 2022: $6,820Net Assets 2022: $1,062,5502022Assets 2023: $1,107,226Liabilities 2023: $5,926Net Assets 2023: $1,101,3002023Assets 2024: $1,297,272Liabilities 2024: $4,852Net Assets 2024: $1,292,4202024

Highlighted filing

2024

Assets$1,297,272
Liabilities$4,852
Net Assets$1,292,420
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $684,7702010Expenses 2011: $763,3392011Expenses 2012: $749,5962012Revenue 2013: $776,277Expenses 2013: $731,803Net Income 2013: $44,4742013Revenue 2014: $709,324Expenses 2014: $769,271Net Income 2014: -$59,9472014Revenue 2015: $665,463Expenses 2015: $749,332Net Income 2015: -$83,8692015Revenue 2016: $463,705Expenses 2016: $620,325Net Income 2016: -$156,6202016Revenue 2017: $545,173Expenses 2017: $490,318Net Income 2017: $54,8552017Revenue 2018: $488,203Expenses 2018: $502,283Net Income 2018: -$14,0802018Revenue 2019: $1,005,703Expenses 2019: $724,237Net Income 2019: $281,4662019Revenue 2020: $590,066Expenses 2020: $552,007Net Income 2020: $38,0592020Revenue 2021: $597,866Expenses 2021: $578,541Net Income 2021: $19,3252021Revenue 2022: $820,853Expenses 2022: $683,058Net Income 2022: $137,7952022Revenue 2023: $651,959Expenses 2023: $613,209Net Income 2023: $38,7502023Revenue 2024: $818,578Expenses 2024: $627,457Net Income 2024: $191,1212024

Highlighted filing

2024

Revenue$818,578
Expenses$627,457
Net Income$191,121
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,297,272
Liabilities
$4,852
Net assets
$1,292,420
Revenue
$818,578
Expenses
$627,457
Net income
$191,121
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.00$1.29$0.82$0.63$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.65$0.61$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.01$1.06$0.82$0.68$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.93$0.01$0.92$0.60$0.58$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.91$0.59$0.55$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.01$0.87$1.01$0.72$0.28
2018Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.49$0.50$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.55$0.49$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.46$0.62$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.67$0.75$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.71$0.77$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.78$0.73$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$0.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.94$0.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$0.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$818,578
Mission and Program Overview

Mission

Unite Workers for better working Conditions through collective bargaining.

Purpose is to promote and improve wages, working conditions, benefits, and training for all members within its jurisdiction through collective bargaining with employers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$850,956$1,044,283▲ $193,327
Land, Buildings, and Equipment, Net$210,467$199,753▼ $10,714
Cash and Non-Interest-Bearing Accounts$45,803$53,236▲ $7,433
Total Assets$1,107,226$1,297,272▲ $190,046
Liabilities
Other Liabilities$5,926$4,852▼ $1,074
Total Liabilities$5,926$4,852▼ $1,074
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,045,694$1,215,637▲ $169,943
Net Assets With Donor Restrictions$55,606$76,783▲ $21,177
Total Net Assets Fund Balance$1,101,300$1,292,420▲ $191,120
Total Liabilities and Net Assets / Fund Balance$1,107,226$1,297,272▲ $190,046

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$283,548-$283,548
Equipment$-83,795$148,465$64,670
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
George A KisorFin Sec/TreasFT$95,514$85,028$180,542
Scott KnippPresidentPT$7,267$6,431$13,698

Board Members and Trustees

NameTitle
Jackie WilsonVice President
David M SowardsExamining Board
Mickey SimmonsExamining Board
Rockwell HunterExamining Board
James MartinExecutive Board
Larry PorterExecutive Board
Mark ClaggExecutive Board
Scott MorrisonExecutive Board
Christopher SextonFinance Comm
Douglas StephensFinance Comm
Jarred SkaggsFinance Comm
Earl SextonInside Guard
Dale K MayRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$804,645
Investment Income
$12,970
Other Revenue
$963
Change in Net Assets
$191,121

Audited Revenue Reconciliation

Revenue per Audited Statements
$818,578
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$818,578
Total Revenue per Form 990
$818,578
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$314,063
Other Expenses$244,397
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$163,712--$163,712
Pension Plan Contributions$63,532$42,940-$106,472
Current Officers, Directors, Trustees, and Key Employees$88,488$14,327-$102,815
Benefits to Members$68,997--$68,997
Other Employee Benefits$28,315$19,138-$47,453
Comp Disqual Persons-$45,479-$45,479
Occupancy$13,855$9,365-$23,220
Insurance$7,847$5,303-$13,150
Fees for Services Accounting$7,083$4,787-$11,870
Payroll Taxes$7,067$4,777-$11,844
Depreciation Depletion$6,393$4,321-$10,714
Advertising$8,811$536-$9,347
Conferences and Meetings$3,808$2,573-$6,381
Office Expenses$2,397$1,618-$4,015
Travel$931$629-$1,560
Other Expenses-$428-$428
Total Functional Expenses$471,236$156,221$0$627,457

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per Form 990$0
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
Payroll Withholdings$4,852
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“Line 6 explanation - A member of the organization is an individual who successfully went through the local's training program and has paid the required monthly dues.”

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

“Line 7a explanation - An election of Officers is held once every three years and all members who are in good standing are eligible to vote.”

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

“The Financial Secretary will review Federal Form 990 prior to filing and will present it to the board either prior to the filing or immediately after at the next scheduled board meeting.”

Form 990, Part VI, Section C, line 19

“Form 990 is available for public inspection at Local 521's office upon request by any individual, member or government agency.”

Filing and Contact Details

Filer

Filer Name
United Association of Plumbers &
EIN
55-0380882
Phone
3045238489
Address
137 Fifth Avenue, Huntington, WV 25701

Signing Officer

Name
George Kisor
Title
Fin Sec/Treas
Phone
3045238489
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1911
Legal Domicile
Wv
Voting Board Members
15
Independent Board Members
13
Employees
3
Volunteers
0

Preparer

Firm
Harris Hardin & Company AC
Address
404 Ninth Street - Suite 201, Huntington, WV 25701
Preparer
Steven P Hardin CPA
Phone
3046975720
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The United Association of Plumbers and Pipefitters Local Union #521 is exempt from federal income tax under Section 501(c)(5) of the Internal Revenue Code, and the applicable income tax regulations of the State of West Virginia. The Local is exempt from taxes on income other than unrelated business income. Management has assessed the Local's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include continuing validity of its exempt organization status, potential filings requirement for unrelated business income and other tax positions that could result in income tax liabilities upon examination. Presently, management does not believe its financial statements include any uncertain tax positions and will be sustained upon examination. The Local's income tax returns for the years 2021, 2022, 2023, and 2024 remain subject to examination by the Internal Revenue Service.”

Raw XML AppendixShowing 400 of 477 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Purpose is to promote and improve wages, working conditions, benefits, and training for all members within its jurisdiction through collective bargaining with employers.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0536
IRS990/AdvertisingGrp/ProgramServicesAmt08811
IRS990/AdvertisingGrp/TotalAmt09347
IRS990/AllAffiliatesIncludedInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/ProgramServicesAmt068997
IRS990/BenefitsToMembersGrp/TotalAmt068997
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0George Kisor
IRS990/BooksInCareOfDetail/PhoneNum03045238489
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0137 Fifth Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Huntington
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd025701
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt045803
IRS990/CashNonInterestBearingGrp/EOYAmt053236
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt014327
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt088488
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0102815
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt045479
IRS990/CompDisqualPersonsGrp/TotalAmt045479
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02573
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03808
IRS990/ConferencesMeetingsGrp/TotalAmt06381
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt068997
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt012970
IRS990/CYOtherExpensesAmt0244397
IRS990/CYOtherRevenueAmt0963
IRS990/CYProgramServiceRevenueAmt0804645
IRS990/CYRevenuesLessExpensesAmt0191121
IRS990/CYSalariesCompEmpBnftPaidAmt0314063
IRS990/CYTotalExpensesAmt0627457
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0818578
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04321
IRS990/DepreciationDepletionGrp/ProgramServicesAmt06393
IRS990/DepreciationDepletionGrp/TotalAmt010714
IRS990/Desc0Serving the construction industry of the southwestern West Virginia area by providing skilled workers in the field of plumbing and pipefitting which enhances the quality of work and a safer work environment.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt055606
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt076783
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0471236
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04787
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07083
IRS990/FeesForServicesAccountingGrp/TotalAmt011870
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.50
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd14X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt06431
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt285028
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0Scott Knipp
IRS990/Form990PartVIISectionAGrp/PersonNm1Jackie Wilson
IRS990/Form990PartVIISectionAGrp/PersonNm2George A Kisor
IRS990/Form990PartVIISectionAGrp/PersonNm3Dale K May
IRS990/Form990PartVIISectionAGrp/PersonNm4Earl Sexton
IRS990/Form990PartVIISectionAGrp/PersonNm5Mark Clagg
IRS990/Form990PartVIISectionAGrp/PersonNm6James Martin
IRS990/Form990PartVIISectionAGrp/PersonNm7Larry Porter
IRS990/Form990PartVIISectionAGrp/PersonNm8Scott Morrison
IRS990/Form990PartVIISectionAGrp/PersonNm9Rockwell Hunter
IRS990/Form990PartVIISectionAGrp/PersonNm10David M Sowards
IRS990/Form990PartVIISectionAGrp/PersonNm11Mickey Simmons
IRS990/Form990PartVIISectionAGrp/PersonNm12Christopher Sexton
IRS990/Form990PartVIISectionAGrp/PersonNm13Jarred Skaggs
IRS990/Form990PartVIISectionAGrp/PersonNm14Douglas Stephens
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt07267
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt295514
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Fin Sec/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt3Recording Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Inside Guard
IRS990/Form990PartVIISectionAGrp/TitleTxt5Executive Board
IRS990/Form990PartVIISectionAGrp/TitleTxt6Executive Board
IRS990/Form990PartVIISectionAGrp/TitleTxt7Executive Board
IRS990/Form990PartVIISectionAGrp/TitleTxt8Executive Board
IRS990/Form990PartVIISectionAGrp/TitleTxt9Examining Board
IRS990/Form990PartVIISectionAGrp/TitleTxt10Examining Board
IRS990/Form990PartVIISectionAGrp/TitleTxt11Examining Board
IRS990/Form990PartVIISectionAGrp/TitleTxt12Finance Comm
IRS990/Form990PartVIISectionAGrp/TitleTxt13Finance Comm
IRS990/Form990PartVIISectionAGrp/TitleTxt14Finance Comm
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01911
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0818578
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05303
IRS990/InsuranceGrp/ProgramServicesAmt07847
IRS990/InsuranceGrp/TotalAmt013150
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt012970
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012970
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0148465
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0210467
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0199753
IRS990/LandBldgEquipCostOrOtherBssAmt0348218
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Unite Workers for better working Conditions through collective bargaining.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01101300
IRS990/NetAssetsOrFundBalancesEOYAmt01292420
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01045694
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01215637
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09365
IRS990/OccupancyGrp/ProgramServicesAmt013855
IRS990/OccupancyGrp/TotalAmt023220
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01618
IRS990/OfficeExpensesGrp/ProgramServicesAmt02397
IRS990/OfficeExpensesGrp/TotalAmt04015
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019138
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028315
IRS990/OtherEmployeeBenefitsGrp/TotalAmt047453
IRS990/OtherExpensesGrp/Desc0Member Donations
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0428
IRS990/OtherExpensesGrp/TotalAmt0428
IRS990/OtherLiabilitiesGrp/BOYAmt05926
IRS990/OtherLiabilitiesGrp/EOYAmt04852
IRS990/OtherRevenueMiscGrp/BusinessCd0813930
IRS990/OtherRevenueMiscGrp/BusinessCd1813930
IRS990/OtherRevenueMiscGrp/Desc0Members Donations
IRS990/OtherRevenueMiscGrp/Desc1Reimbursements
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0553
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1410
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0553
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1410
IRS990/OtherRevenueTotalAmt0963
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0163712
IRS990/PaymentsToAffiliatesGrp/TotalAmt0163712
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04777
IRS990/PayrollTaxesGrp/ProgramServicesAmt07067
IRS990/PayrollTaxesGrp/TotalAmt011844
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt042940
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt063532
IRS990/PensionPlanContributionsGrp/TotalAmt0106472
IRS990/PoliticalCampaignActyInd01
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813930
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0804645
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0804645
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Serving the construction industry of the southwestern West Virginia area by providing skilled workers in the field of plumbing and pipefitting which enhances quality of work and a safer work environment.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt065457
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04142
IRS990/PYOtherExpensesAmt0253494
IRS990/PYOtherRevenueAmt06403
IRS990/PYProgramServiceRevenueAmt0641414
IRS990/PYRevenuesLessExpensesAmt038750
IRS990/PYSalariesCompEmpBnftPaidAmt0294258
IRS990/PYTotalExpensesAmt0613209
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0651959
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0191121
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0850956
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01044283
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0Local #521 allows candidates to place political signs in front of their building during times of election. In addition, any candidate who requests to speak to the membership at the monthly meeting is allotted time to do so.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I-A, Line 1:
IRS990ScheduleD/BuildingsGrp/BookValueAmt0283548
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0283548
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-83795
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0148465
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064670
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04852
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Withholdings
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0818578
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The United Association of Plumbers and Pipefitters Local Union #521 is exempt from federal income tax under Section 501(c)(5) of the Internal Revenue Code, and the applicable income tax regulations of the State of West Virginia. The Local is exempt from taxes on income other than unrelated business income. Management has assessed the Local's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include continuing validity of its exempt organization status, potential filings requirement for unrelated business income and other tax positions that could result in income tax liabilities upon examination. Presently, management does not believe its financial statements include any uncertain tax positions and will be sustained upon examination. The Local's income tax returns for the years 2021, 2022, 2023, and 2024 remain subject to examination by the Internal Revenue Service.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0199753
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt04852
IRS990ScheduleD/TotalRevenuePerForm990Amt0818578
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0818578
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt095514
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt085028
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0George A Kisor
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Fin Sec/Treas
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0180542
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 6 explanation - A member of the organization is an individual who successfully went through the local's training program and has paid the required monthly dues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Line 7a explanation - An election of Officers is held once every three years and all members who are in good standing are eligible to vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Financial Secretary will review Federal Form 990 prior to filing and will present it to the board either prior to the filing or immediately after at the next scheduled board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is available for public inspection at Local 521's office upon request by any individual, member or government agency.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Plumbers Local #521 JATC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0550718500
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Training School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0137 Fifth Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Huntington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd025701
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02052
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual Cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Plumbers Local 521 JATC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.