Civic Intelligence

Plumbers & Steamfitters Local

EIN 58-0665496 • 501(c)9 • Goodlettsville, TN

View Organization Page

Profile

Provision of benefits to participants.

PO Box 1449Goodlettsville, TN 37070-1449
Siviq Scores

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

Liabilities / Assets

70th percentile

0.15x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.29x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

10%

Faster revenue growth than 59% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$5,002,990

Up $698,919 (+16%) from 2023

Liabilities

Up

$728,640

Up $155,279 (+27%) from 2023

Net Assets

Up

$4,274,350

Up $543,640 (+15%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin79th percentile

Revenue

Up

$2,495,739

Up $232,430 (+10%) from 2023

Expenses

Up

$1,952,099

Up $438,241 (+29%) from 2023

Net Income

Down

$543,640

Down $205,811 (-27%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,764,979Liabilities 2011: $656,403Net Assets 2011: $1,108,5762011Assets 2012: $1,497,984Liabilities 2012: $1,113,654Net Assets 2012: $384,3302012Assets 2013: $1,243,245Liabilities 2013: $708,868Net Assets 2013: $534,3772013Assets 2014: $1,376,700Liabilities 2014: $520,099Net Assets 2014: $856,6012014Assets 2015: $1,466,532Liabilities 2015: $587,517Net Assets 2015: $879,0152015Assets 2016: $1,275,921Liabilities 2016: $682,842Net Assets 2016: $593,0792016Assets 2017: $1,486,562Liabilities 2017: $657,915Net Assets 2017: $828,6472017Assets 2018: $1,218,967Liabilities 2018: $855,287Net Assets 2018: $363,6802018Assets 2019: $1,505,248Liabilities 2019: $696,282Net Assets 2019: $808,9662019Assets 2020: $2,501,322Liabilities 2020: $584,974Net Assets 2020: $1,916,3482020Assets 2021: $3,057,056Liabilities 2021: $627,186Net Assets 2021: $2,429,8702021Assets 2022: $3,656,571Liabilities 2022: $675,312Net Assets 2022: $2,981,2592022Assets 2023: $4,304,071Liabilities 2023: $573,361Net Assets 2023: $3,730,7102023Assets 2024: $5,002,990Liabilities 2024: $728,640Net Assets 2024: $4,274,3502024

Highlighted filing

2024

Assets$5,002,990
Liabilities$728,640
Net Assets$4,274,350
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,297,509Expenses 2011: $1,119,866Net Income 2011: $177,6432011Revenue 2012: $1,410,394Expenses 2012: $2,134,640Net Income 2012: -$724,2462012Revenue 2013: $1,311,306Expenses 2013: $1,161,259Net Income 2013: $150,0472013Revenue 2014: $1,403,388Expenses 2014: $1,081,164Net Income 2014: $322,2242014Revenue 2015: $1,482,786Expenses 2015: $1,460,372Net Income 2015: $22,4142015Revenue 2016: $1,565,886Expenses 2016: $1,851,822Net Income 2016: -$285,9362016Revenue 2017: $1,613,034Expenses 2017: $1,377,466Net Income 2017: $235,5682017Revenue 2018: $1,587,803Expenses 2018: $2,052,770Net Income 2018: -$464,9672018Revenue 2019: $1,838,240Expenses 2019: $1,392,954Net Income 2019: $445,2862019Revenue 2020: $2,365,821Expenses 2020: $1,258,439Net Income 2020: $1,107,3822020Revenue 2021: $2,100,177Expenses 2021: $1,586,655Net Income 2021: $513,5222021Revenue 2022: $2,304,846Expenses 2022: $1,753,457Net Income 2022: $551,3892022Revenue 2023: $2,263,309Expenses 2023: $1,513,858Net Income 2023: $749,4512023Revenue 2024: $2,495,739Expenses 2024: $1,952,099Net Income 2024: $543,6402024

Highlighted filing

2024

Revenue$2,495,739
Expenses$1,952,099
Net Income$543,640
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,002,990
Liabilities
$728,640
Net assets
$4,274,350
Revenue
$2,495,739
Expenses
$1,952,099
Net income
$543,640
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.00$0.73$4.27$2.50$1.95$0.54
2023Detailed filing. Detailed filing data is available for this year.$4.30$0.57$3.73$2.26$1.51$0.75
2022Detailed filing. Detailed filing data is available for this year.$3.66$0.68$2.98$2.30$1.75$0.55
2021Detailed filing. Detailed filing data is available for this year.$3.06$0.63$2.43$2.10$1.59$0.51
2020Detailed filing. Detailed filing data is available for this year.$2.50$0.58$1.92$2.37$1.26$1.11
2019Detailed filing. Detailed filing data is available for this year.$1.51$0.70$0.81$1.84$1.39$0.45
2018Detailed filing. Detailed filing data is available for this year.$1.22$0.86$0.36$1.59$2.05$0.46
2017Detailed filing. Detailed filing data is available for this year.$1.49$0.66$0.83$1.61$1.38$0.24
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.68$0.59$1.57$1.85$0.29
2015Detailed filing. Detailed filing data is available for this year.$1.47$0.59$0.88$1.48$1.46$0.02
2014Summary only. Only limited summary data is available for this year.$1.38$0.52$0.86$1.40$1.08$0.32
2013Summary only. Only limited summary data is available for this year.$1.24$0.71$0.53$1.31$1.16$0.15
2012Summary only. Only limited summary data is available for this year.$1.50$1.11$0.38$1.41$2.13$0.72
2011Summary only. Only limited summary data is available for this year.$1.76$0.66$1.11$1.30$1.12$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Apr 4, 2025
Return Version
2023v6.0
Gross Receipts
$2,495,739
Mission and Program Overview

Mission

Provision of benefits to participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,730,710$4,274,350▲ $543,640
Savings and Temporary Cash Investments$3,195,162$4,129,835▲ $934,673
Cash and Non-Interest-Bearing Accounts$879,586$553,330▼ $326,256
Accounts Receivable$223,786$316,634▲ $92,848
Prepaid Expenses and Deferred Charges$5,537$3,191▼ $2,346
Total Assets$4,304,071$5,002,990▲ $698,919
Liabilities
Other Liabilities$570,068$708,394▲ $138,326
Accounts Payable and Accrued Expenses$3,293$20,246▲ $16,953
Total Liabilities$573,361$728,640▲ $155,279
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,730,710$4,274,350▲ $543,640
Total Liabilities and Net Assets / Fund Balance$4,304,071$5,002,990▲ $698,919

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$11,932$11,932
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Roger JohnsonChairman
Tommy KnightTrustee
Wesley StanfieldTrustee
Chris M OwensSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,281,830
Investment Income
$149,924
Other Revenue
$63,985
Change in Net Assets
$543,640

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,495,739
Total Revenue per Audited Statements
$2,495,739
Total Revenue per Form 990
$2,495,739
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$326,697
Salaries, Compensation, and Employee Benefits$1,852
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,623,550
Fees for Services Other---$110,314
Insurance---$107,974
Fees for Services Management---$74,700
Fees for Services Accounting---$11,775
All Other Expenses---$4,943
Office Expenses---$3,560
Other Expenses---$2,100
Conferences and Meetings---$2,007
Payroll Taxes---$1,852
Total Functional Expenses$0$0$0$1,952,099

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,952,099
Total Expenses per Audited Statements$1,952,099
Total Expenses per Form 990$1,952,099
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accumulated Eligibility$515,240
Claims Incurred But Unpaid$193,154
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Plumbers & sf local no. 177 plumbers & sf local no. 177 chairman trustee officers for same local.”

Form 990, Page 6, Part VI, Line 3

“Southern benefit administrators, inc.”

Form 990, Page 6, Part VI, Line 7A

“The employer trustees are appointed to the board by the employers and the union trustees are appointed by the plumbers and steamfitters local union no. 177.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed and approved by the entire board of trustees. It is then signed and filed.”

Form 990, Page 6, Part VI, Line 12C

“Conflicts of interest are reviewed continually and any issues that arise are handled at regular board meetings.”

Form 990, Page 6, Part VI, Line 15A

“The members of the board of trustees are not compensated in any way. A third party administrator was hired by the board of trustees to manage the fund and was selected, had its qualifications reviewed and compensation deteremined by competitive comparison by the entire board of trustees.”

Form 990, Page 6, Part VI, Line 15B

“The members of the board of trustees are not compensated in any way. A third party administrator was hired by the board of trustees to manage the fund and was selected, had its qualifications reviewed and compensation deteremined by competitive comparison by the entire board of trustees.”

Form 990, Page 6, Part VI, Line 19

“Available upon request. All communications include reference to documents being available upon request.”

Filing and Contact Details

Filer

Filer Name
Plumbers & Steamfitters Local
EIN
58-0665496
Phone
6158590131
Address
PO BOX 1449, GOODLETTSVILLE, TN 37070-1449

Signing Officer

Name
Roger Johnson
Title
Chairman
Phone
6158590131
Signed
2025-04-04

Organization Details

Principal Officer
Roger Johnson
Formed
1957
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
4
Employees
5

Preparer

Firm
Daniels Irwin & Aylor
Address
223 MADISON STREET SUITE 112, MADISON, TN 37115-3660
Preparer
Douglas a Irwin
Phone
6158686008
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustainable upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix393 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PLUMBERS & SF LOCAL NO. 177 PLUMBERS & SF LOCAL NO. 177 CHAIRMAN TRUSTEE OFFICERS FOR SAME LOCAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOUTHERN BENEFIT ADMINISTRATORS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EMPLOYER TRUSTEES ARE APPOINTED TO THE BOARD BY THE EMPLOYERS AND THE UNION TRUSTEES ARE APPOINTED BY THE PLUMBERS AND STEAMFITTERS LOCAL UNION NO. 177.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETEREMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE MEMBERS OF THE BOARD OF TRUSTEES ARE NOT COMPENSATED IN ANY WAY. A THIRD PARTY ADMINISTRATOR WAS HIRED BY THE BOARD OF TRUSTEES TO MANAGE THE FUND AND WAS SELECTED, HAD ITS QUALIFICATIONS REVIEWED AND COMPENSATION DETEREMINED BY COMPETITIVE COMPARISON BY THE ENTIRE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST. ALL COMMUNICATIONS INCLUDE REFERENCE TO DOCUMENTS BEING AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ALLIED POWER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1ARC-RITE INDUSTRIAL CONSTRUCTION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2AIRCO INDUSTRIAL SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3ALLEN & GRAHAM INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4ATLANTIC PLANT MAINTENANCE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5BOWEN ENGINEERING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6CR MEYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7CHAMPION SPECIALTY SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8CONSTRUCTION & TURNAROUND SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9DAY & ZIMMERMANN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10JAMES B DONAGHEY INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt11MACALJON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt12OWENS & PRIDGEN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt13POPHAM MECHANICAL CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt14TLC CONTRACTING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt15WW GAY MECHANICAL CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt16WATERS MECHANICAL
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IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0BRUNETTI MECHANICAL SERVICES LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1ESW PLANT SERVICES
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt2SAUER GROUP LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt3WILLIAMS PLANT SERVICES
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PLUMBERS & SF LOCAL NO 177
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PLUMBERS & SF LOCAL NO 177 JATC
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANIELS IRWIN & AYLOR
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUGLAS A IRWIN
ReturnHeader/ReturnTs02025-05-14T19:07:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

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