Civic Intelligence

Plumbers & Pipefitters Lu 421 Labor Management Fund

EIN 58-2442647 • 501(c)5 • N Charleston, SC

Profile

To maintain a labor-management committee to sponsor a wide range of cooperative activities designed to improve communication and engender cooperative and harmonious relations between labor and management representatives.

2556 Oscar Johnson DriveN Charleston, SC 29405
Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.11x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

94th percentile

44%

Higher net margin than 94% of similar nonprofits.

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

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

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

Asset Growth

96th percentile

52%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

98th percentile

136%

Faster revenue growth than 98% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$2,607,334

Up $889,117 (+52%) from 2023

Liabilities

Up

$187,398

Up $81,280 (+77%) from 2023

Net Assets

Up

$2,419,936

Up $807,837 (+50%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin94th percentile

Revenue

Up

$1,713,138

Up $985,951 (+136%) from 2023

Expenses

Up

$951,836

Up $410,819 (+76%) from 2023

Net Income

Up

$761,302

Up $575,132 (+309%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $498,620Liabilities 2010: $14,445Net Assets 2010: $484,1752010Assets 2011: $400,142Liabilities 2011: $85,658Net Assets 2011: $314,4842011Assets 2012: $352,332Liabilities 2012: $13,156Net Assets 2012: $339,1762012Assets 2013: $398,864Liabilities 2013: $12,408Net Assets 2013: $386,4562013Assets 2014: $452,449Liabilities 2014: $10,052Net Assets 2014: $442,3972014Assets 2015: $490,643Liabilities 2015: $11,856Net Assets 2015: $478,7872015Assets 2016: $595,444Liabilities 2016: $13,551Net Assets 2016: $581,8932016Assets 2017: $632,910Liabilities 2017: $14,088Net Assets 2017: $618,8222017Assets 2018: $647,416Liabilities 2018: $17,761Net Assets 2018: $629,6552018Assets 2019: $880,838Liabilities 2019: $46,395Net Assets 2019: $834,4432019Assets 2020: $1,103,369Liabilities 2020: $4,787Net Assets 2020: $1,098,5822020Assets 2021: $1,505,612Liabilities 2021: $110,412Net Assets 2021: $1,395,2002021Assets 2022: $1,454,117Liabilities 2022: $81,183Net Assets 2022: $1,372,9342022Assets 2023: $1,718,217Liabilities 2023: $106,118Net Assets 2023: $1,612,0992023Assets 2024: $2,607,334Liabilities 2024: $187,398Net Assets 2024: $2,419,9362024

Highlighted filing

2024

Assets$2,607,334
Liabilities$187,398
Net Assets$2,419,936
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $158,086Expenses 2010: $173,906Net Income 2010: -$15,8202010Revenue 2011: $83,992Expenses 2011: $253,686Net Income 2011: -$169,6942011Revenue 2012: $172,457Expenses 2012: $146,915Net Income 2012: $25,5422012Revenue 2013: $189,403Expenses 2013: $142,123Net Income 2013: $47,2802013Revenue 2014: $219,086Expenses 2014: $163,145Net Income 2014: $55,9412014Revenue 2015: $186,801Expenses 2015: $150,411Net Income 2015: $36,3902015Revenue 2016: $261,202Expenses 2016: $158,096Net Income 2016: $103,1062016Revenue 2017: $223,263Expenses 2017: $186,334Net Income 2017: $36,9292017Revenue 2018: $344,302Expenses 2018: $316,151Net Income 2018: $28,1512018Revenue 2019: $507,491Expenses 2019: $359,921Net Income 2019: $147,5702019Revenue 2020: $521,189Expenses 2020: $285,241Net Income 2020: $235,9482020Revenue 2021: $629,265Expenses 2021: $344,316Net Income 2021: $284,9492021Revenue 2022: $576,542Expenses 2022: $422,672Net Income 2022: $153,8702022Revenue 2023: $727,187Expenses 2023: $541,017Net Income 2023: $186,1702023Revenue 2024: $1,713,138Expenses 2024: $951,836Net Income 2024: $761,3022024

Highlighted filing

2024

Revenue$1,713,138
Expenses$951,836
Net Income$761,302
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,607,334
Liabilities
$187,398
Net assets
$2,419,936
Revenue
$1,713,138
Expenses
$951,836
Net income
$761,302
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.61$0.19$2.42$1.71$0.95$0.76
2023Detailed filing. Detailed filing data is available for this year.$1.72$0.11$1.61$0.73$0.54$0.19
2022Detailed filing. Detailed filing data is available for this year.$1.45$0.08$1.37$0.58$0.42$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.51$0.11$1.40$0.63$0.34$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.52$0.29$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.05$0.83$0.51$0.36$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.02$0.63$0.34$0.32$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.62$0.22$0.19$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.58$0.26$0.16$0.10
2015Summary only. Only limited summary data is available for this year.$0.49$0.01$0.48$0.19$0.15$0.04
2014Summary only. Only limited summary data is available for this year.$0.45$0.01$0.44$0.22$0.16$0.06
2013Summary only. Only limited summary data is available for this year.$0.40$0.01$0.39$0.19$0.14$0.05
2012Summary only. Only limited summary data is available for this year.$0.35$0.01$0.34$0.17$0.15$0.03
2011Summary only. Only limited summary data is available for this year.$0.40$0.09$0.31$0.08$0.25$0.17
2010Summary only. Only limited summary data is available for this year.$0.50$0.01$0.48$0.16$0.17$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.1
Gross Receipts
$1,713,138
Mission and Program Overview

Mission

To maintain a labor-management committee to sponsor a wide range of cooperative activities designed to improve communication and engender cooperative and harmonious relations between labor and management representatives.

Coordinated effort by labor and management to promote the plumbing and pipe fitting industry throughout North and South Carolina through education, advertising and marketing efforts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$302,501$1,052,032▲ $749,531
Savings and Temporary Cash Investments$771,472$839,307▲ $67,835
Investments in Publicly Traded Securities$560,144$594,529▲ $34,385
Accounts Receivable$84,100$121,466▲ $37,366
Total Assets$1,718,217$2,607,334▲ $889,117
Liabilities
Accounts Payable and Accrued Expenses$106,118$187,398▲ $81,280
Total Liabilities$106,118$187,398▲ $81,280
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,612,099$2,419,936▲ $807,837
Total Net Assets Fund Balance$1,612,099$2,419,936▲ $807,837
Total Liabilities and Net Assets / Fund Balance$1,718,217$2,607,334▲ $889,117
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Caroll GarrettTrustee
David LeonardiTrustee
Jeff MorganTrustee
Larry K BatsonTrustee
Perry S HowardTrustee
Rod HargraveTrustee
Tim ClarkTrustee
Zane GauldinTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,651,692
Investment Income
$61,446
Other Revenue
$0
Change in Net Assets
$761,302

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,713,138
Revenue Not Reported on Form 990
$40,774
Total Revenue per Audited Statements
$1,753,912
Total Revenue per Form 990
$1,713,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$806,411
Other Expenses$145,425
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$806,411--$806,411
Other Expenses$76,834--$76,834
Conferences and Meetings$22,730--$22,730
Fees for Services Accounting$21,618--$21,618
Fees for Services Management$9,800--$9,800
Fees for Service Investment Mgmnt Fees$5,761--$5,761
Fees for Services Legal$3,961--$3,961
Advertising$3,045--$3,045
All Other Expenses$1,676--$1,676
Total Functional Expenses$951,836$0$0$951,836

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$951,836
Expenses per Audited Statements$946,075
Total Expenses per Audited Statements$946,075
Expenses Not Reported on Financial Statements$5,761
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Local Union 421North Charleston, SC--$699,618
421 JatcNorth Charleston, SC--$106,793
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
Federal income taxes-
Accounts Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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 B, Line 11B

“A copy of the tax return is provided to all Board Members prior to filing for approval, questions or comments.”

Form 990, Part VI, Section C, Line 19

“The organizations governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Lu 421 Labor Management Fund
EIN
58-2442647
In Care Of
% Larry K Batson
Phone
8435543655
Address
2556 Oscar Johnson Drive, N Charleston, SC 29405

Signing Officer

Name
Larry K Batson
Title
Trustee
Phone
8435543655
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
Employees
1

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 IX, Line 11G

“Other fees for services consist of consultant fees.”

Financial Statement Notes

X 2

“The Trustees have evaluated the tax positions taken by the Fund and have concluded that as of December 31, 2024, there are no uncertain positions taken or expected to be taken, that would require the recognition of a liability or asset or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions until the applicable statute of limitations expires however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix350 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/ExplanationTxt0The Trustees have evaluated the tax positions taken by the Fund and have concluded that as of December 31, 2024, there are no uncertain positions taken or expected to be taken, that would require the recognition of a liability or asset or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions until the applicable statute of limitations expires however, there are currently no audits for any tax periods in progress.
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IRS990ScheduleI/RecipientTable/CashGrantAmt1106793
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Local Union 421
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1421 JATC
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12556 Oscar Johnson Drive
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IRS990ScheduleI/RecipientTable/USAddress/CityNm1North Charleston
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1SC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the tax return is provided to all Board Members prior to filing for approval, questions or comments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organizations governing documents, conflict of interest policy, and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other fees for services consist of consultant fees.
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 IX, Line 11g
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02556 Oscar Johnson Drive
IRS990/USAddress/CityNm0N Charleston
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029405
IRS990/VotingMembersGoverningBodyCnt08
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Larry K Batson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum08435543655
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0582442647
ReturnHeader/Filer/InCareOfNm0% Larry K Batson
ReturnHeader/Filer/PhoneNum08435543655
ReturnHeader/Filer/USAddress/AddressLine1Txt02556 Oscar Johnson Drive
ReturnHeader/Filer/USAddress/CityNm0N Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029405
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650292391
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LaPadula Carlson Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0550 Biltmore Way Suite 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Coral Gables
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033134
ReturnHeader/PreparerPersonGrp/PhoneNum03055299300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sharon Carlson
ReturnHeader/ReturnTs02025-05-09T03:37:10-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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