Civic Intelligence

United Association of Journeymen & Apprentices of the Plumbing & Pipe

990 • Fiscal year 2020 • EIN 83-2785579

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 01, 2021

7050 Oakland Mills Road No 180Columbia, MD 21046

(240) 687-5194

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

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

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

22nd percentile

0.00x

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

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

45th percentile

6.6%

Higher net margin than 45% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

89th percentile

$215,776

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

60th percentile

9.7%

Faster asset growth than 60% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

21st percentile

-12%

Faster revenue growth than 21% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,576,900

Up $139,986 (+9.7%) from 2019

Net Assets

Up

$1,576,900

Up $139,986 (+9.7%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$2,126,921

Down $300,133 (-12%) from 2019

Expenses

Up

$1,986,935

Up $59,622 (+3.1%) from 2019

Net Income

Down

$139,986

Down $359,755 (-72%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2019: $1,436,914Liabilities 2019: $0Net Assets 2019: $1,436,9142019Assets 2020: $1,576,900Liabilities 2020: $0Net Assets 2020: $1,576,9002020Assets 2021: $2,467,070Liabilities 2021: $13,100Net Assets 2021: $2,453,9702021Assets 2022: $2,809,939Liabilities 2022: $16,270Net Assets 2022: $2,793,6692022Assets 2023: $3,297,858Liabilities 2023: $14,160Net Assets 2023: $3,283,6982023Assets 2024: $3,531,879Liabilities 2024: $14,439Net Assets 2024: $3,517,4402024

Highlighted filing

2020

Assets$1,576,900
Liabilities$0
Net Assets$1,576,900

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2019: $2,427,054Expenses 2019: $1,927,313Net Income 2019: $499,7412019Revenue 2020: $2,126,921Expenses 2020: $1,986,935Net Income 2020: $139,9862020Revenue 2021: $3,123,296Expenses 2021: $2,247,927Net Income 2021: $875,3692021Revenue 2022: $2,852,223Expenses 2022: $2,334,048Net Income 2022: $518,1752022Revenue 2023: $3,271,679Expenses 2023: $2,894,509Net Income 2023: $377,1702023Revenue 2024: $3,558,478Expenses 2024: $3,411,586Net Income 2024: $146,8922024

Highlighted filing

2020

Revenue$2,126,921
Expenses$1,986,935
Net Income$139,986
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 1, 2021
Return Version
2020v4.1
Gross Receipts
$2,126,921
Mission and Program Overview

Mission

To promote, encourage and ensure the organizing of the unorganized; to provide a closer affiliation of the united association locals in the mid-atlantic states for mutual protection.

To promote, encourage, and ensure the organizing of the unorganized; to provide a closer affiliation of the united association locals in the mid-atlantic states for mutual protection.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,387,698$1,468,121▲ $80,423
Land, Buildings, and Equipment, Net$49,216$108,779▲ $59,563
Total Assets$1,436,914$1,576,900▲ $139,986
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,436,914$1,576,900▲ $139,986
Total Net Assets Fund Balance$1,436,914$1,576,900▲ $139,986
Total Liabilities and Net Assets / Fund Balance$1,436,914$1,576,900▲ $139,986

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$108,779$41,063$149,842
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Darwin BonillaLead OrganizerFT$138,920$76,856$215,776
Mario ReyesOrganizerFT$101,365$63,449$164,814

Board Members and Trustees

NameTitle
James Killeen IiiPresident
William WelshVice President
Brian DunnExecutive Board
Daniel LovelessExecutive Board
Kris BegollyExecutive Board
Steve MartinExecutive Board
Terriea SmallsExecutive Board
Scott UpoleSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,118,988
Investment Income
$2,388
Other Revenue
$5,545
Change in Net Assets
$139,986

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,126,921
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,126,921
Total Revenue per Form 990
$2,126,921
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,669,283
Other Expenses$317,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$667,406--$667,406
Current Officers, Directors, Trustees, and Key Employees$380,590--$380,590
Pension Plan Contributions$380,322--$380,322
Other Employee Benefits$185,570--$185,570
Other Expenses$138,288--$138,288
Fees for Services Accounting$66,090--$66,090
Payroll Taxes$55,395--$55,395
Office Expenses$43,117--$43,117
Depreciation Depletion$32,075--$32,075
Occupancy$20,650--$20,650
Insurance$12,378--$12,378
Advertising$3,713--$3,713
Fees for Services Legal$825--$825
Fees for Services Other$481--$481
Conferences and Meetings$35--$35
Total Functional Expenses$1,986,935$0$0$1,986,935

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,986,935
Total Expenses per Audited Statements$1,986,935
Total Expenses per Form 990$1,986,935
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on 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
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

The form 990 is reviewed by the lead organizer before filing with the irs, and is distributed to the board of trustees.

Form 990, Part VI, Section C, Line 19

Upon request the organization considers all requests from the public for documents, including those documents not required to be made public.

Filing and Contact Details

Filer

Filer Name
Mid-atlantic Pipe Trades Association
EIN
83-2785579
Phone
2406875194
Address
7050 OAKLAND MILLS ROAD NO 180, COLUMBIA, MD 21046

Signing Officer

Name
Scott Upole
Title
Secretary-tresurer
Phone
2406875194
Signed
2021-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Upole
Formed
2019
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Michael E Warshaw CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The association assumes responsiblity for oversight of audit and 990.

Financial Statement Notes

PART X, LINE 2:

The association adheres to the authoritative guidance relating to accounting for uncertainty in income taxes included in accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The association performed an evaluation of uncertain tax positions for the year ended december 31, 2020, and determined that there were no matters that would require recognition in the financial statements or that may have an effect on its tax-exempt status.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ADHERES TO THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2020, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0108779
IRS990ScheduleD/TotalExpensesPerForm990Amt01986935
IRS990ScheduleD/TotalRevenuePerForm990Amt02126921
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02126921
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01986935
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0138920
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1101365
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt059505
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt148421
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017351
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt115028
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DARWIN BONILLA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARIO REYES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0LEAD ORGANIZER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ORGANIZER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0215776
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1164814
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE LEAD ORGANIZER BEFORE FILING WITH THE IRS, AND IS DISTRIBUTED TO THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST THE ORGANIZATION CONSIDERS ALL REQUESTS FROM THE PUBLIC FOR DOCUMENTS, INCLUDING THOSE DOCUMENTS NOT REQUIRED TO BE MADE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION ASSUMES RESPONSIBLITY FOR OVERSIGHT OF AUDIT AND 990.
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 XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01436914
IRS990/TotalAssetsEOYAmt01576900
IRS990/TotalAssetsGrp/BOYAmt01436914
IRS990/TotalAssetsGrp/EOYAmt01576900
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01986935
IRS990/TotalFunctionalExpensesGrp/TotalAmt01986935
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01436914
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01576900
IRS990/TotalOtherCompensationAmt0140305
IRS990/TotalProgramServiceExpensesAmt01986935
IRS990/TotalProgramServiceRevenueAmt02118988
IRS990/TotalReportableCompFromOrgAmt0240285
IRS990/TotalRevenueGrp/ExclusionAmt02388
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02124533
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02126921
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01436914
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01576900
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07050 OAKLAND MILLS ROAD SUITE 180
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021046
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT UPOLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TRESURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02406875194
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MID-ATLANTIC PIPE TRADES ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0832785579
ReturnHeader/Filer/PhoneNum02406875194
ReturnHeader/Filer/USAddress/AddressLine1Txt07050 OAKLAND MILLS ROAD NO 180
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021046
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470900880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CALIBRE CPA GROUP PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 WISCONSIN AVENUE SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814
ReturnHeader/PreparerPersonGrp/PhoneNum02023319880
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL E WARSHAW CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-01T09:57:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SCOTT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0UPOLE

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