Civic Intelligence

United Association Local No 159

EIN 94-0944925 • 501(c)5 • Martinez, CA

Profile

To provide skilled plumbers, steamfitters, hvac refrigeration technicians and service plumbers for work in contra costa county and beyond.

1308 Roman WayMartinez, CA 94553

www.plumbers159.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.01x

Higher debt load relative to revenue than 42% of similar nonprofits.

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

Net Margin

12th percentile

-8.8%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

98th percentile

$353,412

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

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

Asset Growth

11th percentile

-7.8%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

51st percentile

6.4%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Down

$1,691,146

Down $142,394 (-7.8%) from 2023

Liabilities

Down

$8,977

Down $3,211 (-26%) from 2023

Net Assets

Down

$1,682,169

Down $139,183 (-7.6%) from 2023

Revenue

Up

$1,588,946

Up $95,881 (+6.4%) from 2023

Expenses

Up

$1,728,129

Up $251,237 (+17%) from 2023

Net Income

Down

-$139,183

Down $155,356 (-961%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $176,631Liabilities 2011: $5,935Net Assets 2011: $170,6962011Assets 2012: $109,292Liabilities 2012: $7,865Net Assets 2012: $101,4272012Assets 2013: $80,588Liabilities 2013: $11,647Net Assets 2013: $68,9412013Assets 2014: $61,180Liabilities 2014: $14,294Net Assets 2014: $46,8862014Assets 2015: $165,425Liabilities 2015: $28,178Net Assets 2015: $137,2472015Assets 2016: $295,271Liabilities 2016: $28,829Net Assets 2016: $266,4422016Assets 2017: $486,751Liabilities 2017: $12,771Net Assets 2017: $473,9802017Assets 2018: $946,101Liabilities 2018: $10,481Net Assets 2018: $935,6202018Assets 2019: $1,304,780Liabilities 2019: $4,610Net Assets 2019: $1,300,1702019Assets 2020: $1,468,641Liabilities 2020: $91Net Assets 2020: $1,468,5502020Assets 2021: $1,698,595Liabilities 2021: $6,109Net Assets 2021: $1,692,4862021Assets 2022: $1,813,580Liabilities 2022: $8,401Net Assets 2022: $1,805,1792022Assets 2023: $1,833,540Liabilities 2023: $12,188Net Assets 2023: $1,821,3522023Assets 2024: $1,691,146Liabilities 2024: $8,977Net Assets 2024: $1,682,1692024

Highlighted filing

2024

Assets$1,691,146
Liabilities$8,977
Net Assets$1,682,169

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $920,856Expenses 2011: $1,012,510Net Income 2011: -$91,6542011Revenue 2012: $984,465Expenses 2012: $1,053,734Net Income 2012: -$69,2692012Revenue 2013: $1,027,562Expenses 2013: $1,060,048Net Income 2013: -$32,4862013Revenue 2014: $1,104,351Expenses 2014: $1,126,406Net Income 2014: -$22,0552014Revenue 2015: $1,216,697Expenses 2015: $1,126,336Net Income 2015: $90,3612015Revenue 2016: $1,217,768Expenses 2016: $1,088,573Net Income 2016: $129,1952016Revenue 2017: $1,276,062Expenses 2017: $1,081,672Net Income 2017: $194,3902017Revenue 2018: $1,617,359Expenses 2018: $1,155,719Net Income 2018: $461,6402018Revenue 2019: $1,605,020Expenses 2019: $1,240,470Net Income 2019: $364,5502019Revenue 2020: $1,511,640Expenses 2020: $1,343,260Net Income 2020: $168,3802020Revenue 2021: $1,527,953Expenses 2021: $1,296,521Net Income 2021: $231,4322021Revenue 2022: $1,516,554Expenses 2022: $1,397,302Net Income 2022: $119,2522022Revenue 2023: $1,493,065Expenses 2023: $1,476,892Net Income 2023: $16,1732023Revenue 2024: $1,588,946Expenses 2024: $1,728,129Net Income 2024: -$139,1832024

Highlighted filing

2024

Revenue$1,588,946
Expenses$1,728,129
Net Income-$139,183

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.69$0.01$1.68$1.59$1.73$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.83$0.01$1.82$1.49$1.48$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.81$0.01$1.81$1.52$1.40$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.70$0.01$1.69$1.53$1.30$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$1.51$1.34$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$1.61$1.24$0.36
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.94$1.62$1.16$0.46
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.47$1.28$1.08$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.30$0.03$0.27$1.22$1.09$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.03$0.14$1.22$1.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$1.10$1.13$0.02
2013Summary only. Only limited summary data is available for this year.$0.08$0.01$0.07$1.03$1.06$0.03
2012Summary only. Only limited summary data is available for this year.$0.11$0.01$0.10$0.98$1.05$0.07
2011Summary only. Only limited summary data is available for this year.$0.18$0.01$0.17$0.92$1.01$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 12, 2025
Return Version
2024v5.1
Gross Receipts
$1,588,946
Mission and Program Overview

Mission

To provide skilled plumbers, steamfitters, hvac refrigeration technicians and service plumbers for work in contra costa county and beyond.

To provide skilled plumbers, steamfitters, hvac refrigeration technicians and service plumbers

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,766,758$1,590,433▼ $176,325
Land, Buildings, and Equipment, Net$66,582$100,513▲ $33,931
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,833,540$1,691,146▼ $142,394
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$12,188$8,977▼ $3,211
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$12,188$8,977▼ $3,211
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,821,352$1,682,169▼ $139,183
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,821,352$1,682,169▼ $139,183
Total Liabilities and Net Assets / Fund Balance$1,833,540$1,691,146▼ $142,394

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$100,513$138,431$238,944
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nick GoodwinBusiness ManagerFT$206,371$147,041$353,412
Jason LesterSec Treas/Asst Bus MgrFT$193,612$137,794$331,406
Kerry SpyrowOffice ManagerFT$110,020$55,041$165,061
Edgar HurtadoExamining Board - Eff. 8/20/24FT$69,719$61,051$130,770
Dane WilliamsRecording Secretary-$2,991-$2,991
John RadosevichExecutive Board-$1,748-$1,748
Fernando Torres-VazquezExamining Board-$1,630-$1,630
Jim MillerFinance Committee-$265-$265
Joshua JohnsonPresident - EFF. 8/20/24-$265-$265
Jason DriskillExecutive Board-$240-$240
Kathi CronkFinance Committee-$240-$240
Joseph CabralFinance Committee-$230-$230
Mike RadosevichExecutive Board-$230-$230
Alex SaephanhVice President - Eff. 8/20/24-$200-$200
Brian LescureExamining Board-$25-$25
Jesse CarpenterExamining Board-$25-$25
Joe MunozExamining Board-$25-$25
Kirk LarkeExecutive Board - Eff. 8/20/24-$25-$25

Board Members and Trustees

NameTitle
Rick KiikveeInside Guard
Revenue and Support

Revenue Composition

Contributions and Grants
$83,333
Program Service Revenue
$1,150,289
Investment Income
$58,444
Other Revenue
$296,880
All Other Contributions
$83,333
Change in Net Assets
$-139,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,141,564
Other Expenses$586,565
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$807,053
Other Salaries and Wages---$180,280
Payments to Affiliates---$169,083
Office Expenses---$90,299
Fees for Services Legal---$70,368
Other Employee Benefits---$66,480
Payroll Taxes---$53,411
Travel---$50,500
Insurance---$38,937
Pension Plan Contributions---$34,340
Fees for Services Accounting---$31,945
Information Technology---$28,880
Depreciation Depletion---$24,836
Conferences and Meetings---$22,918
Occupancy---$22,816
Other Expenses---$10,783
Fees for Services Other---$6,366
Advertising---$1,552
Total Functional Expenses$0$0$0$1,728,129
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 2:

John radosevich - family relationship mike radosevich - family relationship

FORM 990, PART VI, SECTION A, LINE 6:

The organization's members include journeyman and apprentice plumbers and steamfitters, life members who paid dues for 50 years, honorable withdrawal members who pay the local $100 to temporarily leave the local and upon return they pay $100, and retired members who pay dues until they become life members. Journeyman, life members, eligible apprentices and retired members are eligible to vote to elect officers and to approve decisions of the governing body. Honorable withdrawal members do not have voting rights because they have taken a leave of absence from the local. All apprentices have rights to vote on financial matters. Fourth- and fifth-year apprentices are eligible to vote for the election of officers.

FORM 990, PART VI, SECTION A, LINE 7A:

Journeyman, life members, eligible apprentices and retired members of the local elect the officers. No member has the right to vote at any election unless he has been a member in good standing in the local union where the vote is being taken for a period of one (1) year immediately prior to the date of the election. Any member who owes or has paid a reinstatement fee within a period of one (1) year immediately prior to the date of the election is not eligible to vote in any local union election. Member contractors do not have the right to vote until six (6) months after the member has terminated his business or financial interest in any business directly connected with the plumbing and pipe fitting industry.

FORM 990, PART VI, SECTION A, LINE 7B:

Membership approves the following: budget, increase to contract, changes to bylaws and master labor agreement, and monthly financial statements. In order to vote on the above items, eligible voting members must be in good standing (dues must be paid for a period of not less than one year).

FORM 990, PART VI, SECTION B, LINE 11B:

On behalf of the governing body, the finance committee reviews the form 990 for accuracy and completeness, prior to filing with the irs.

FORM 990, PART VI, SECTION B, LINE 15:

The bylaws state the approved compensation for the following: weekly salary and allowance for the business manager and assistant business manager and monthly allowance for the recording secretary, executive board secretary and examining board secretary. The business manager and assistant business manager review and approve compensation when checks are signed. On a monthly basis, the finance committee approves all disbursements.

FORM 990, PART VI, SECTION C, LINE 19:

Upon request, the organization makes its governing documents and financial information available to the public. The organization does not have a written conflict-of-interest policy.

Filing and Contact Details

Filer

Filer Name
United Association Local No 159
EIN
94-0944925
In Care Of
% NICK GOODWIN
Phone
9252290400
Address
1308 ROMAN WAY, MARTINEZ, CA 94553

Signing Officer

Name
Nick Goodwin
Title
Business Manager
Phone
9252290400
Signed
2025-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nick Goodwin
Formed
1915
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
11
Employees
6
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
6101 BOLLINGER CANYON RD STE 400, SAN RAMON, CA 94583
Preparer
Troy Atkinson
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

For work in contra costa county and beyond.

PART XII, LINE 2C:

The executive board assumes responsibility for the oversight of the audit of its financial statements and selection of an independent auditor. This process has not changed from the prior year.

FORM 990, PART XII, LINE 1:

The local prepares its financial statements on a modified cash basis.

Financial Statement Notes

PART X, LINE 2:

The local has analyzed the tax positions taken and has concluded that, as of december 31, 2024 and 2023, there are no uncertain positions taken, or expected to be taken, that would require disclosure in the consolidated financial statements. The local is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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