Civic Intelligence

Plumbers & Pipefitters Local 421

990 • Fiscal year 2019 • EIN 58-2355491

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 02, 2020

Organization Profile
2556 Oscar Johnson DriveNorth Charleston, SC 29405

(843) 554-3655

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.27x

Higher debt load relative to assets than 89% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

0.30x

Higher debt load relative to revenue than 88% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

85th percentile

25%

Higher net margin than 85% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

72nd percentile

$158,461

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

92nd percentile

32%

Faster asset growth than 92% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

92nd percentile

30%

Faster revenue growth than 92% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$3,521,383

Up $845,992 (+32%) from 2018

Net Assets

Up

$2,568,299

Up $877,863 (+52%) from 2018

Liabilities

Down

$953,084

Down $31,871 (-3.2%) from 2018

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin85th percentile

Revenue

Up

$3,126,033

Up $719,190 (+30%) from 2018

Expenses

Up

$2,338,466

Up $377,526 (+19%) from 2018

Net Income

Up

$787,567

Up $341,664 (+77%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth92nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2011: $1,535,390Liabilities 2011: $544,617Net Assets 2011: $990,7732011Assets 2012: $1,503,047Liabilities 2012: $513,502Net Assets 2012: $989,5452012Assets 2013: $1,493,474Liabilities 2013: $493,387Net Assets 2013: $1,000,0872013Assets 2014: $1,510,726Liabilities 2014: $468,039Net Assets 2014: $1,042,6872014Assets 2015: $841,728Liabilities 2015: $19,710Net Assets 2015: $822,0182015Assets 2016: $1,045,010Liabilities 2016: $30,704Net Assets 2016: $1,014,3062016Assets 2017: $2,272,004Liabilities 2017: $1,011,212Net Assets 2017: $1,260,7922017Assets 2018: $2,675,391Liabilities 2018: $984,955Net Assets 2018: $1,690,4362018Assets 2019: $3,521,383Liabilities 2019: $953,084Net Assets 2019: $2,568,2992019Assets 2020: $4,131,296Liabilities 2020: $924,888Net Assets 2020: $3,206,4082020Assets 2021: $3,801,739Liabilities 2021: $14,668Net Assets 2021: $3,787,0712021Assets 2022: $4,014,101Liabilities 2022: $16,007Net Assets 2022: $3,998,0942022Assets 2023: $4,581,811Liabilities 2023: $13,910Net Assets 2023: $4,567,9012023Assets 2024: $8,458,448Liabilities 2024: $12,263Net Assets 2024: $8,446,1852024

Highlighted filing

2019

Assets$3,521,383
Liabilities$953,084
Net Assets$2,568,299
Open 2019 Filing

Operations Trend

Revenue Growth92nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,503,812Expenses 2011: $1,606,647Net Income 2011: -$102,8352011Revenue 2012: $1,596,429Expenses 2012: $1,562,179Net Income 2012: $34,2502012Revenue 2013: $1,473,579Expenses 2013: $1,463,037Net Income 2013: $10,5422013Revenue 2014: $1,599,224Expenses 2014: $1,481,550Net Income 2014: $117,6742014Revenue 2015: $1,331,335Expenses 2015: $1,552,004Net Income 2015: -$220,6692015Revenue 2016: $1,767,168Expenses 2016: $1,574,880Net Income 2016: $192,2882016Revenue 2017: $1,940,669Expenses 2017: $1,694,183Net Income 2017: $246,4862017Revenue 2018: $2,406,843Expenses 2018: $1,960,940Net Income 2018: $445,9032018Revenue 2019: $3,126,033Expenses 2019: $2,338,466Net Income 2019: $787,5672019Revenue 2020: $2,902,282Expenses 2020: $2,302,803Net Income 2020: $599,4792020Revenue 2021: $2,759,580Expenses 2021: $2,208,930Net Income 2021: $550,6502021Revenue 2022: $2,754,507Expenses 2022: $2,286,241Net Income 2022: $468,2662022Revenue 2023: $3,076,110Expenses 2023: $2,592,354Net Income 2023: $483,7562023Revenue 2024: $6,998,712Expenses 2024: $3,181,087Net Income 2024: $3,817,6252024

Highlighted filing

2019

Revenue$3,126,033
Expenses$2,338,466
Net Income$787,567
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 2, 2020
Return Version
2019v5.1
Gross Receipts
$3,138,033
Mission and Program Overview

Mission

The Union and its employees work for the benefit of its membership including negotiations of wages, benefits and working conditions.

The Union and its employees work to support its members through the negotiation of wages, benefits and working conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$811,713$1,356,447▲ $544,734
Investments in Publicly Traded Securities$722,864$1,094,946▲ $372,082
Land, Buildings, and Equipment, Net$1,065,979$1,042,139▼ $23,840
Savings and Temporary Cash Investments$23,483$9,870▼ $13,613
Total Assets$2,675,391$3,521,383▲ $845,992
Other Assets Total$51,352$17,981▼ $33,371
Liabilities
Mortgage Notes Payable Secured by Investment Property$968,151$937,145▼ $31,006
Other Liabilities$16,804$15,939▼ $865
Total Liabilities$984,955$953,084▼ $31,871
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,685,596$2,568,299▲ $882,703
Net Assets With Donor Restrictions$4,840--
Total Net Assets Fund Balance$1,690,436$2,568,299▲ $877,863
Total Liabilities and Net Assets / Fund Balance$2,675,391$3,521,383▲ $845,992

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$697,750$38,338$736,088
Leasehold Improvements$231,810$14,191$246,001
Equipment$4,603$83,956$88,559
Land$80,000-$80,000
Other Land Buildings$27,976$11,763$39,739
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Perry S HowardBusiness ManagerFT$158,461$158,461

Board Members and Trustees

NameTitle
John SciadiniPresident
David OleszekVice President
Hagen LeonardExamining Board
Larry BatsonExamining Board
Luther BushExamining Board
David LeonardiExecutive Commitee
Steve MooseExecutive Commitee
Timothy ThurberExecutive Commitee
Tom DelongExecutive Commitee
Evelio MartinezFinance Committee
John HenshawFinance Committee
Ted AdamsFinance Committee
David PorterInside Guard
Robert HughesRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,076,842
Program Service Revenue
$8,183
Investment Income
$21,408
Other Revenue
$19,600
All Other Contributions
$141,188
Change in Net Assets
$787,567

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,122,799
Revenue Not Reported on Financial Statements
$3,234
Revenue Not Reported on Form 990
$102,296
Total Revenue per Audited Statements
$3,225,095
Total Revenue per Form 990
$3,126,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,192,979
Salaries, Compensation, and Employee Benefits$1,026,967
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$523,845--$523,845
Pension Plan Contributions$226,210--$226,210
Conferences and Meetings$162,233--$162,233
Current Officers, Directors, Trustees, and Key Employees$158,461--$158,461
Occupancy$120,484--$120,484
Benefits to Members$118,520--$118,520
Office Expenses$96,431--$96,431
Payroll Taxes$62,328--$62,328
Other Employee Benefits$56,123--$56,123
Interest$49,413--$49,413
Fees for Services Accounting$42,157--$42,157
Depreciation Depletion$34,688--$34,688
Other Expenses$34,270--$34,270
Insurance$28,434--$28,434
Information Technology$26,812--$26,812
All Other Expenses$21,901--$21,901
Fees for Service Investment Mgmnt Fees$3,234--$3,234
Advertising$2,283--$2,283
Fees for Services Legal$1,875--$1,875
Total Functional Expenses$2,338,466$0$0$2,338,466

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,347,232
Total Expenses per Form 990$2,338,466
Expenses per Audited Statements$2,335,232
Expenses Not Reported on Form 990$12,000
Expenses Not Reported on Financial Statements$3,234
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
Payroll taxes payable$7,662
Federal income taxes$6,692
Benevolent Fund$1,585
State witholding tax payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

“The return is prepared by the Locals independent certified public accountants who also perform an audit of the Locals books and records. The return is then provided to the Executive Board for review and signature”

Form 990, Part VI, Section C, Line 19

“The Locals governing documents, policies, financial statements and tax returns are available upon written request to the Locals administrator and requesting a copy.”

Form 990, Part VI, Section B, Line 15A/B

“Officers and top management wages are set by the Local Unions by-laws and the Collective Bargaining Agreement”

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 421
EIN
58-2355491
Phone
8435543655
Address
2556 Oscar Johnson Drive, North Charleston, SC 29405

Signing Officer

Name
Perry S Howard
Title
Business Manager
Signed
2020-07-02
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Sc
Voting Board Members
14
Independent Board Members
14
Employees
21

Preparer

Firm
LaPadula Carlson Co
Address
550 Biltmore Way Suite 1200, Coral Gables, FL 33134
Preparer
Sharon Carlson
Phone
3055299300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The Finance Committee is responsible for oversight of the audit and the selection of auditors.”

Financial Statement Notes

X 2

“Management has evaluated the tax position taken by the Local and Holding Co. and has concluded that as of December 31, 2019, there are no uncertain tax positions taken or expected to be taken, that would require the recognition of a liability or asset or disclosure in the financial statements. The entities are subject to routine audits by taxing jurisdictions until the applicable statue of limitations expires, however, there are currently no audits for any tax periods in progress.”

XI 2D

“Occupancy expenses allocated to offset rental income have been shown as a reduction of revenues.”

XII 2D

“Expenses related to rental income have been reclassed as a reduction of rental income.”

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IRS990/InsuranceGrp/TotalAmt028434
IRS990/InterestGrp/ProgramServicesAmt049413
IRS990/InterestGrp/TotalAmt049413
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt021408
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0722864
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01094946
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0148248
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01065979
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01042139
IRS990/LandBldgEquipCostOrOtherBssAmt01190387
IRS990/LegalDomicileStateCd0SC
IRS990/LessRentalExpensesGrp/RealAmt012000
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt02935654
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Union and its employees work for the benefit of its membership including negotiations of wages, benefits and working conditions.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0968151
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0937145
IRS990/NetAssetsOrFundBalancesBOYAmt01690436
IRS990/NetAssetsOrFundBalancesEOYAmt02568299
IRS990/NetUnrlzdGainsLossesInvstAmt090296
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01685596
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02568299
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0120484
IRS990/OccupancyGrp/TotalAmt0120484
IRS990/OfficeExpensesGrp/ProgramServicesAmt096431
IRS990/OfficeExpensesGrp/TotalAmt096431
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt051352
IRS990/OtherAssetsTotalGrp/EOYAmt017981
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt056123
IRS990/OtherEmployeeBenefitsGrp/TotalAmt056123
IRS990/OtherExpensesGrp/Desc0Per Capita Tax
IRS990/OtherExpensesGrp/Desc1Auto expenses
IRS990/OtherExpensesGrp/Desc2Real estate tax
IRS990/OtherExpensesGrp/ProgramServicesAmt0526014
IRS990/OtherExpensesGrp/ProgramServicesAmt142750
IRS990/OtherExpensesGrp/ProgramServicesAmt234270
IRS990/OtherExpensesGrp/TotalAmt0526014
IRS990/OtherExpensesGrp/TotalAmt142750
IRS990/OtherExpensesGrp/TotalAmt234270
IRS990/OtherLiabilitiesGrp/BOYAmt016804
IRS990/OtherLiabilitiesGrp/EOYAmt015939
IRS990/OtherOrganizationDsc0Labor Union
IRS990/OtherRevenueMiscGrp/Desc0Expense Reimbursement
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019600
IRS990/OtherRevenueTotalAmt019600
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0523845
IRS990/OtherSalariesAndWagesGrp/TotalAmt0523845
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt062328
IRS990/PayrollTaxesGrp/TotalAmt062328
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0226210
IRS990/PensionPlanContributionsGrp/TotalAmt0226210
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Perry S Howard Jr
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Miscellaneous Income
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08183
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt093887
IRS990/PYContributionsGrantsAmt02238118
IRS990/PYInvestmentIncomeAmt03273
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01015556
IRS990/PYOtherRevenueAmt0147600
IRS990/PYProgramServiceRevenueAmt017852
IRS990/PYRevenuesLessExpensesAmt0445903
IRS990/PYSalariesCompEmpBnftPaidAmt0851497
IRS990/PYTotalExpensesAmt01960940
IRS990/PYTotalRevenueAmt02406843
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0787567
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023483
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09870
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0697750
IRS990ScheduleD/BuildingsGrp/DepreciationAmt038338
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0736088
IRS990ScheduleD/EquipmentGrp/BookValueAmt04603
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083956
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088559
IRS990ScheduleD/ExpensesNotReportedAmt012000
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt03234
IRS990ScheduleD/ExpensesSubtotalAmt02335232
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03234
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03234
IRS990ScheduleD/LandGrp/BookValueAmt080000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0231810
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014191
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0246001
IRS990ScheduleD/NetUnrealizedGainsInvstAmt090296
IRS990ScheduleD/OtherExpensesIncludedAmt012000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027976
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011763
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt039739
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06692
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17662
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21585
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payroll taxes payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Benevolent Fund
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3State witholding tax payable
IRS990ScheduleD/OtherRevenueAmt012000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0102296
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03234
IRS990ScheduleD/RevenueSubtotalAmt03122799
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has evaluated the tax position taken by the Local and Holding Co. and has concluded that as of December 31, 2019, there are no uncertain tax positions taken or expected to be taken, that would require the recognition of a liability or asset or disclosure in the financial statements. The entities are subject to routine audits by taxing jurisdictions until the applicable statue of limitations expires, however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Occupancy expenses allocated to offset rental income have been shown as a reduction of revenues.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Expenses related to rental income have been reclassed as a reduction of rental income.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XI 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2XII 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01042139
IRS990ScheduleD/TotalExpensesPerForm990Amt02338466
IRS990ScheduleD/TotalLiabilityAmt015939
IRS990ScheduleD/TotalRevenuePerForm990Amt03126033
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03225095
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02347232
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/FirstClassOrCharterTravelInd0X
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0158461
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Perry S Howard
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Business Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0158461
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The return is prepared by the Locals independent certified public accountants who also perform an audit of the Locals books and records. The return is then provided to the Executive Board for review and signature
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Locals governing documents, policies, financial statements and tax returns are available upon written request to the Locals administrator and requesting a copy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Officers and top management wages are set by the Local Unions by-laws and the Collective Bargaining Agreement
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Finance Committee is responsible for oversight of the audit and the selection of auditors.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a/b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Plumbers & Pipefitters Local 421
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Plumbers & Pipefitters Local 421 Holding Corp
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0352386674
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0hold real property
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02556 Oscar Johnson Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0No Charleston

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,521,383
Liabilities
$953,084
Net assets
$2,568,299
Revenue
$3,126,033
Expenses
$2,338,466
Net income
$787,567
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.46$0.01$8.45$7.00$3.18$3.82
2023Detailed filing. Detailed filing data is available for this year.$4.58$0.01$4.57$3.08$2.59$0.48
2022Detailed filing. Detailed filing data is available for this year.$4.01$0.02$4.00$2.75$2.29$0.47
2021Detailed filing. Detailed filing data is available for this year.$3.80$0.01$3.79$2.76$2.21$0.55
2020Detailed filing. Detailed filing data is available for this year.$4.13$0.92$3.21$2.90$2.30$0.60
2019Detailed filing. Detailed filing data is available for this year.$3.52$0.95$2.57$3.13$2.34$0.79
2018Detailed filing. Detailed filing data is available for this year.$2.68$0.98$1.69$2.41$1.96$0.45
2017Detailed filing. Detailed filing data is available for this year.$2.27$1.01$1.26$1.94$1.69$0.25
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.03$1.01$1.77$1.57$0.19
2015Summary only. Only limited summary data is available for this year.$0.84$0.02$0.82$1.33$1.55$0.22
2014Summary only. Only limited summary data is available for this year.$1.51$0.47$1.04$1.60$1.48$0.12
2013Summary only. Only limited summary data is available for this year.$1.49$0.49$1.00$1.47$1.46$0.01
2012Summary only. Only limited summary data is available for this year.$1.50$0.51$0.99$1.60$1.56$0.03
2011Summary only. Only limited summary data is available for this year.$1.54$0.54$0.99$1.50$1.61$0.10