Civic Intelligence

The Cpca Plumbers Local 55 Industry

EIN 61-1598019 • 501(c)6 • Cleveland, OH

Profile

To promote and educate the union plumbing industry.

950 Keynote Circle 40Cleveland, OH 44131

n/A

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

10th percentile

-64%

Higher net margin than 10% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

26th percentile

-22%

Faster asset growth than 26% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

26%

Faster revenue growth than 81% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$92,650

Down $25,970 (-22%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$92,650

Down $25,970 (-22%) from 2024

Revenue

Up

$40,863

Up $8,333 (+26%) from 2024

Expenses

Up

$66,833

Up $35,565 (+114%) from 2024

Net Income

Down

-$25,970

Down $27,232 (-2158%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $142,035Liabilities 2011: $02011Assets 2012: $196,754Liabilities 2012: $02012Assets 2013: $205,910Liabilities 2013: $02013Assets 2014: $212,584Liabilities 2014: $02014Assets 2015: $132,356Liabilities 2015: $02015Assets 2016: $96,308Liabilities 2016: $0Net Assets 2016: $96,3082016Assets 2017: $80,223Liabilities 2017: $0Net Assets 2017: $80,2232017Assets 2018: $102,357Liabilities 2018: $0Net Assets 2018: $102,3572018Assets 2019: $148,133Liabilities 2019: $0Net Assets 2019: $148,1332019Assets 2020: $149,908Liabilities 2020: $0Net Assets 2020: $149,9082020Assets 2021: $149,128Liabilities 2021: $0Net Assets 2021: $149,1282021Assets 2022: $147,298Liabilities 2022: $0Net Assets 2022: $147,2982022Assets 2023: $117,358Liabilities 2023: $0Net Assets 2023: $117,3582023Assets 2024: $118,620Liabilities 2024: $0Net Assets 2024: $118,6202024Assets 2025: $92,650Liabilities 2025: $0Net Assets 2025: $92,6502025

Highlighted filing

2025

Assets$92,650
Liabilities$0
Net Assets$92,650

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $75,061Expenses 2011: $1,338Net Income 2011: $73,7232011Revenue 2012: $87,176Expenses 2012: $32,457Net Income 2012: $54,7192012Revenue 2013: $82,385Expenses 2013: $73,229Net Income 2013: $9,1562013Revenue 2014: $84,206Expenses 2014: $77,532Net Income 2014: $6,6742014Revenue 2015: $75,629Expenses 2015: $155,857Net Income 2015: -$80,2282015Revenue 2016: $115,463Expenses 2016: $151,511Net Income 2016: -$36,0482016Revenue 2017: $110,610Expenses 2017: $126,695Net Income 2017: -$16,0852017Revenue 2018: $117,989Expenses 2018: $95,855Net Income 2018: $22,1342018Revenue 2019: $47,601Expenses 2019: $1,825Net Income 2019: $45,7762019Revenue 2020: $3,225Expenses 2020: $1,450Net Income 2020: $1,7752020Revenue 2021: $482Expenses 2021: $1,262Net Income 2021: -$7802021Revenue 2022: $2,116Expenses 2022: $3,946Net Income 2022: -$1,8302022Revenue 2023: $0Expenses 2023: $29,940Net Income 2023: -$29,9402023Revenue 2024: $32,530Expenses 2024: $31,268Net Income 2024: $1,2622024Revenue 2025: $40,863Expenses 2025: $66,833Net Income 2025: -$25,9702025

Highlighted filing

2025

Revenue$40,863
Expenses$66,833
Net Income-$25,970

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.41$0.67$0.26
2024Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.33$0.31$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.00$0.30$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.02$0.04$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.00$0.01$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.03$0.01$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.48$0.02$0.46
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$1.18$0.96$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$1.11$1.27$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.15$1.52$0.36
2015Summary only. Only limited summary data is available for this year.$1.32$0.00$0.76$1.56$0.80
2014Summary only. Only limited summary data is available for this year.$2.13$0.00$0.84$0.78$0.07
2013Summary only. Only limited summary data is available for this year.$2.06$0.00$0.82$0.73$0.09
2012Summary only. Only limited summary data is available for this year.$1.97$0.00$0.87$0.32$0.55
2011Summary only. Only limited summary data is available for this year.$1.42$0.00$0.75$0.01$0.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Oct 20, 2025
Return Version
2024v5.2
Gross Receipts
$40,863
Mission and Program Overview

Mission

To promote and educate the union plumbing industry.

Program Services

DescriptionGrantsExpenses
MARKETING, PROMOTION, AND EDUCATION OF THE UNION PLUMBING INDUSTRY$0$66,833
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MATT BENNETTrustee-$0--
SHAWN GRAYTrustee-$0--
TODD MCKEEVERTrustee-$0--
ADAM WALLENSTEINTrustee-$0--
Filing and Contact Details

Filer

Filer Name
The Cpca Plumbers Local 55 Industry
EIN
61-1598019
Phone
2164590770
Address
950 KEYNOTE CIRCLE 40, CLEVELAND, OH 44131

Signing Officer

Name
Shawn Gray
Title
Administrator
Phone
2164590770
Signed
2025-10-20
Discuss with paid preparer
Yes

Preparer

Firm
Ciuni & Panichi Inc
Address
25201 CHAGRIN BLVD 200, CLEVELAND, OH 44122-5683
Preparer
Jeffrey R Spencer CPA
Phone
2168317171
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

Description: advertising and marketing. Amount: 58,500. Description: plumbers open house. Amount: 2,500. Description: meeting expense. Amount: 42. Description: insurance. Amount: 3,956. Total to form 990-ez, line 16: 64,998.

Raw XML Appendix109 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/PersonNm0SOMMER MANN
IRS990EZ/BooksInCareOfDetail/PhoneNum02164590770
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0950 KEYNOTE CIRCLE SUITE 40
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044131
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0118620
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt092650
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt040863
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-25970
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01835
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0118620
IRS990EZ/Form990TotalAssetsGrp/EOYAmt092650
IRS990EZ/GrossReceiptsAmt040863
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0118620
IRS990EZ/NetAssetsOrFundBalancesEOYAmt092650
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0118620
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt092650
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MATT BENNET
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHAWN GRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TODD MCKEEVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ADAM WALLENSTEIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt064998
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE AND EDUCATE THE UNION PLUMBING INDUSTRY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MARKETING, PROMOTION, AND EDUCATION OF THE UNION PLUMBING INDUSTRY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt066833
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt066833
IRS990EZ/TotalProgramServiceExpensesAmt066833
IRS990EZ/TotalRevenueAmt040863
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: ADVERTISING AND MARKETING. AMOUNT: 58,500. DESCRIPTION: PLUMBERS OPEN HOUSE. AMOUNT: 2,500. DESCRIPTION: MEETING EXPENSE. AMOUNT: 42. DESCRIPTION: INSURANCE. AMOUNT: 3,956. TOTAL TO FORM 990-EZ, LINE 16: 64,998.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHAWN GRAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02164590770
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE CPCA PLUMBERS LOCAL 55 INDUSTRY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEVELOPMENT & MARKETING TRUST
ReturnHeader/Filer/BusinessNameControlTxt0CPCA
ReturnHeader/Filer/EIN0611598019
ReturnHeader/Filer/PhoneNum02164590770
ReturnHeader/Filer/USAddress/AddressLine1Txt0950 KEYNOTE CIRCLE 40
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044131
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341322309
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CIUNI & PANICHI INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025201 CHAGRIN BLVD 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0441225683
ReturnHeader/PreparerPersonGrp/PhoneNum02168317171
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY R SPENCER CPA
ReturnHeader/ReturnTs02026-03-16T13:21:04-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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