Civic Intelligence

United Association Local No 159

990 • Fiscal year 2019 • EIN 94-0944925

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 03, 2020

1308 Roman WayMartinez, CA 94553

(925) 229-0400

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

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

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

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

Net Margin

82nd percentile

23%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

94th percentile

$265,312

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

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

Asset Growth

94th percentile

38%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

35th percentile

-0.8%

Faster revenue growth than 35% of similar nonprofits.

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

Assets

Up

$1,304,780

Up $358,679 (+38%) from 2018

Net Assets

Up

$1,300,170

Up $364,550 (+39%) from 2018

Liabilities

Down

$4,610

Down $5,871 (-56%) from 2018

Revenue

Down

$1,605,020

Down $12,339 (-0.8%) from 2018

Expenses

Up

$1,240,470

Up $84,751 (+7.3%) from 2018

Net Income

Down

$364,550

Down $97,090 (-21%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$1,304,780
Liabilities$4,610
Net Assets$1,300,170

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$1,605,020
Expenses$1,240,470
Net Income$364,550
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 3, 2020
Return Version
2019v5.0
Gross Receipts
$1,605,020
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$931,795$1,264,627▲ $332,832
Land, Buildings, and Equipment, Net$14,106$39,953▲ $25,847
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$946,101$1,304,780▲ $358,679
Liabilities
Accounts Payable and Accrued Expenses$10,481$4,610▼ $5,871
Total Liabilities$10,481$4,610▼ $5,871
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$935,620$1,300,170▲ $364,550
Total Net Assets Fund Balance$935,620$1,300,170▲ $364,550
Total Liabilities and Net Assets / Fund Balance$946,101$1,304,780▲ $358,679

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$39,953$128,035$80,738
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas M LawsonAsst Bus Mgr/fin Sec Treas,bus MgrFT$147,183$118,129$265,312
Nick GoodwinAsst Business Mngr / Fin. Secty / TreasuFT$105,911$79,226$185,137
Nick GoodwinAsst Business Mngr / Fin. Secty / Tr-$104,655$80,482$185,137
Robert J Sewell - PastBusiness Manager/trusteeFT$36,189$35,517$71,706
Dane WilliamsRecording Secretary-$2,523-$2,523
John RadosevichExecutive Board-$1,372-$1,372
Steve Miller - PastVice President-$624-$624
Jason LesterExec Bd/president-$614-$614
Paul KingExamining Bd/vice President-$555-$555
Fernando Torres-vazquezExamining Board-$535-$535
Wayne Ellis - PastPresident-$504-$504
Grant DavisFinance Committee-$120-$120
Kathi CronkFinance Committee-$120-$120
Mike RadosevichExecutive Board-$90-$90
Chad AndrewsFin COM/exec Bd-$70-$70
David CataniaExamining Board-$30-$30
Jeff Allen - PastExamining Board-$30-$30
Josh JohnsonExamining Bd/exec Bd-$10-$10

Board Members and Trustees

NameTitle
Edgar HurtadoExamining Board
Erick Soto - PastExamining Board
Kevin MooreExamining Board
Tim Doyle - PastExamining Board
Johnny BooneInside Guard/examing Board
Tim EsquivelFinance Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,297,259
Investment Income
$838
Other Revenue
$306,923
Change in Net Assets
$364,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$783,726
Other Expenses$456,744
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---$529,352
Payments to Affiliates---$168,764
Other Salaries and Wages---$143,314
Fees for Services Legal---$86,372
Other Employee Benefits---$53,951
Office Expenses---$51,072
Payroll Taxes---$34,839
Insurance---$27,921
Travel---$22,996
Pension Plan Contributions---$22,270
Fees for Services Accounting---$21,978
Conferences and Meetings---$21,873
Occupancy---$18,195
Depreciation Depletion---$13,003
Information Technology---$12,065
Advertising---$3,555
Fees for Services Other---$3,378
Other Expenses---$1,027
Interest---$233
Total Functional Expenses$0$0$0$1,240,470
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
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 plumbers, apprentice plumbers, 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 plumbers, life members 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. Apprentice plumbers have rights to vote on financial matters but cannot vote for the election of officers.

Form 990, Part VI, Section A, Line 7A

Journeyman plumbers, life members 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, the member (journeyman only, apprentices are not eligible) must be in good standing (dues must be paid for a period of not less than two years).

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 and executive board members. 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
Phone
9252290400
Address
1308 ROMAN WAY, MARTINEZ, CA 94553

Signing Officer

Name
Thomas M Lawson
Title
Business Mgr
Phone
9252990400
Signed
2020-04-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas M Lawson
Formed
1915
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
11
Employees
5
Volunteers
0

Preparer

Firm
Lindquist Llp
Address
5000 EXECUTIVE PARKWAY SUITE 400, SAN RAMON, CA 94583
Preparer
Mark E Flanagan
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

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

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.

Financial Statement Notes

PART X, LINE 2:

The local has analyzed the tax positions taken by the local and has concluded that, as of december 31, 2018, 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. The local believes it is no longer subject to income tax examinations for the fiscal years prior to 2016.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0FIN COM/EXEC BD
IRS990/Form990PartVIISectionAGrp/TitleTxt1INSIDE GUARD/EXAMING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3FINANCE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5FINANCE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASST BUSINESS MNGR / FIN. SECTY / TREASU
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXAMINING BD/EXEC BD
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXAMINING BD/VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9ASST BUS MGR/FIN SEC TREAS,BUS MGR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXEC BD/PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt14BUSINESS MANAGER/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXAMINING BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXAMINING BOARD
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01915
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01605020
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt012065
IRS990/InsuranceGrp/TotalAmt027921
IRS990/InterestGrp/TotalAmt0233
IRS990/InvestmentIncomeGrp/ExclusionAmt0838
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0838
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0128035
IRS990/LandBldgEquipBasisNetGrp/BOYAmt014106
IRS990/LandBldgEquipBasisNetGrp/EOYAmt039953
IRS990/LandBldgEquipCostOrOtherBssAmt0167988
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE SKILLED PLUMBERS, STEAMFITTERS, HVAC REFRIGERATION TECHNICIANS AND SERVICE PLUMBERS FOR WORK IN CONTRA COSTA COUNTY AND BEYOND.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0935620
IRS990/NetAssetsOrFundBalancesEOYAmt01300170
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0935620
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01300170
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt018195
IRS990/OfficeExpensesGrp/TotalAmt051072
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt053951
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc1GIFTS AND FLOWERS
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt02877
IRS990/OtherExpensesGrp/TotalAmt11435
IRS990/OtherExpensesGrp/TotalAmt21027
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0304992
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11931
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0304992
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11931
IRS990/OtherRevenueTotalAmt0306923
IRS990/OtherSalariesAndWagesGrp/TotalAmt0143314
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0168764
IRS990/PayrollTaxesGrp/TotalAmt034839
IRS990/PensionPlanContributionsGrp/TotalAmt022270
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0THOMAS M LAWSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01297259
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01297259
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt01850
IRS990/PYInvestmentIncomeAmt0480
IRS990/PYOtherExpensesAmt0408714
IRS990/PYOtherRevenueAmt0312818
IRS990/PYProgramServiceRevenueAmt01304061
IRS990/PYRevenuesLessExpensesAmt0461640
IRS990/PYSalariesCompEmpBnftPaidAmt0745155
IRS990/PYTotalExpensesAmt01155719
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01617359
IRS990/ReconcilationRevenueExpnssAmt0364550
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0931795
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01264627
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt039953
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0128035
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt087250
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt080738
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL HAS ANALYZED THE TAX POSITIONS TAKEN BY THE LOCAL AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2018, 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. THE LOCAL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt039953
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0104655
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1147183
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/DeferredCompensationFlngOrgAmt051083
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt179345
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt028143
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt137293
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt01256
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt11491
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0NICK GOODWIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1THOMAS M LAWSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ASST BUSINESS MNGR / FIN. SECTY / TR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ASST BUS MGR/FIN SEC TREAS,BUS MGR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0185137
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1265312
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOHN RADOSEVICH - FAMILY RELATIONSHIP MIKE RADOSEVICH - FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS INCLUDE JOURNEYMAN PLUMBERS, APPRENTICE PLUMBERS, 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 PLUMBERS, LIFE MEMBERS 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. APPRENTICE PLUMBERS HAVE RIGHTS TO VOTE ON FINANCIAL MATTERS BUT CANNOT VOTE FOR THE ELECTION OF OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JOURNEYMAN PLUMBERS, LIFE MEMBERS 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP 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, THE MEMBER (JOURNEYMAN ONLY, APPRENTICES ARE NOT ELIGIBLE) MUST BE IN GOOD STANDING (DUES MUST BE PAID FOR A PERIOD OF NOT LESS THAN TWO YEARS).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ON BEHALF OF THE GOVERNING BODY, THE FINANCE COMMITTEE REVIEWS THE FORM 990 FOR ACCURACY AND COMPLETENESS, PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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 AND EXECUTIVE BOARD MEMBERS. 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE LOCAL PREPARES ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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