Civic Intelligence

Piping Industry Progress and Education

EIN 95-3942172 • 501(c)5 • Los Angeles, CA

501 Shatto Pl Ste 200Los Angeles, CA 90020

www.pipe.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.18x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.44x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Net Margin

93rd percentile

43%

Higher net margin than 93% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$281,805

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Asset Growth

96th percentile

46%

Faster asset growth than 96% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

24%

Faster revenue growth than 84% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$24,207,426

Up $7,573,940 (+46%) from 2023

Liabilities

Up

$4,291,337

Up $2,762,594 (+181%) from 2023

Net Assets

Up

$19,916,089

Up $4,811,346 (+32%) from 2023

Revenue

Up

$9,691,981

Up $1,864,058 (+24%) from 2023

Expenses

Down

$5,522,841

Down $8,203,858 (-60%) from 2023

Net Income

Up

$4,169,140

Up $10,067,916 (+171%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $8,598,684Liabilities 2011: $182,096Net Assets 2011: $8,416,5882011Assets 2012: $9,360,724Liabilities 2012: $233,528Net Assets 2012: $9,127,1962012Assets 2013: $9,648,590Liabilities 2013: $183,522Net Assets 2013: $9,465,0682013Assets 2014: $10,859,470Liabilities 2014: $393,901Net Assets 2014: $10,465,5692014Assets 2015: $12,940,500Liabilities 2015: $410,191Net Assets 2015: $12,530,3092015Assets 2016: $14,520,969Liabilities 2016: $326,375Net Assets 2016: $14,194,5942016Assets 2017: $17,606,949Liabilities 2017: $410,752Net Assets 2017: $17,196,1972017Assets 2018: $19,585,986Liabilities 2018: $1,916,070Net Assets 2018: $17,669,9162018Assets 2019: $22,340,829Liabilities 2019: $1,723,067Net Assets 2019: $20,617,7622019Assets 2020: $25,205,137Liabilities 2020: $1,585,389Net Assets 2020: $23,619,7482020Assets 2021: $27,513,012Liabilities 2021: $1,546,061Net Assets 2021: $25,966,9512021Assets 2022: $22,610,205Liabilities 2022: $2,009,245Net Assets 2022: $20,600,9602022Assets 2023: $16,633,486Liabilities 2023: $1,528,743Net Assets 2023: $15,104,7432023Assets 2024: $24,207,426Liabilities 2024: $4,291,337Net Assets 2024: $19,916,0892024

Highlighted filing

2024

Assets$24,207,426
Liabilities$4,291,337
Net Assets$19,916,089

Operations Trend

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

$15M$10M$5.0M$0-$5.0M-$10MRevenue 2011: $2,682,502Expenses 2011: $3,121,413Net Income 2011: -$438,9112011Revenue 2012: $3,245,508Expenses 2012: $2,888,235Net Income 2012: $357,2732012Revenue 2013: $3,083,170Expenses 2013: $3,160,735Net Income 2013: -$77,5652013Revenue 2014: $4,228,048Expenses 2014: $3,308,793Net Income 2014: $919,2552014Revenue 2015: $5,867,099Expenses 2015: $3,567,033Net Income 2015: $2,300,0662015Revenue 2016: $5,582,957Expenses 2016: $3,762,320Net Income 2016: $1,820,6372016Revenue 2017: $6,008,451Expenses 2017: $4,228,036Net Income 2017: $1,780,4152017Revenue 2018: $5,656,233Expenses 2018: $3,680,863Net Income 2018: $1,975,3702018Revenue 2019: $6,089,044Expenses 2019: $4,154,803Net Income 2019: $1,934,2412019Revenue 2020: $5,707,940Expenses 2020: $3,757,182Net Income 2020: $1,950,7582020Revenue 2021: $6,121,246Expenses 2021: $4,616,601Net Income 2021: $1,504,6452021Revenue 2022: $7,071,471Expenses 2022: $11,650,162Net Income 2022: -$4,578,6912022Revenue 2023: $7,827,923Expenses 2023: $13,726,699Net Income 2023: -$5,898,7762023Revenue 2024: $9,691,981Expenses 2024: $5,522,841Net Income 2024: $4,169,1402024

Highlighted filing

2024

Revenue$9,691,981
Expenses$5,522,841
Net Income$4,169,140

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.2$4.29$19.9$9.69$5.52$4.17
2023Summary only. Only limited summary data is available for this year.$16.6$1.53$15.1$7.83$13.7$5.90
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.6$2.01$20.6$7.07$11.7$4.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.5$1.55$26.0$6.12$4.62$1.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.2$1.59$23.6$5.71$3.76$1.95
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.3$1.72$20.6$6.09$4.15$1.93
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.6$1.92$17.7$5.66$3.68$1.98
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.6$0.41$17.2$6.01$4.23$1.78
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$0.33$14.2$5.58$3.76$1.82
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$0.41$12.5$5.87$3.57$2.30
2014Detailed filing. Detailed filing data is available for this year.$10.9$0.39$10.5$4.23$3.31$0.92
2013Summary only. Only limited summary data is available for this year.$9.65$0.18$9.47$3.08$3.16$0.08
2012Summary only. Only limited summary data is available for this year.$9.36$0.23$9.13$3.25$2.89$0.36
2011Summary only. Only limited summary data is available for this year.$8.60$0.18$8.42$2.68$3.12$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$9,691,981
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,684,783$7,081,607▲ $396,824
Investments Program Related$5,626,062$6,172,301▲ $546,239
Savings and Temporary Cash Investments$715,688$5,039,166▲ $4,323,478
Land, Buildings, and Equipment, Net$311,576$3,097,139▲ $2,785,563
Cash and Non-Interest-Bearing Accounts$1,414,602$1,571,568▲ $156,966
Accounts Receivable$1,843,098$1,218,562▼ $624,536
Prepaid Expenses and Deferred Charges$37,677$27,083▼ $10,594
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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$16,633,486$24,207,426▲ $7,573,940
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$1,322,538$4,104,614▲ $2,782,076
Accounts Payable and Accrued Expenses$206,205$186,723▼ $19,482
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,528,743$4,291,337▲ $2,762,594
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,104,743$19,916,089▲ $4,811,346
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$15,104,743$19,916,089▲ $4,811,346
Total Liabilities and Net Assets / Fund Balance$16,633,486$24,207,426▲ $7,573,940

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,959,130$92,861$3,051,991
Equipment$120,237$498,558$618,795
Leasehold Improvements$17,772$181,167$198,939
Investment Program Related Org$2,949,056--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher CheekDirectorFT$187,260$94,545$281,805
Doug WilsonDirector of Plumbing ServicesFT$187,260$94,545$281,805
Jarrod FerruccioExecutive DirectorFT$187,260$94,545$281,805
Jeffrey ModrzejewskiDirector of Government AffairsFT$187,260$94,545$281,805
Luis ReyesDirectorFT$187,260$91,877$279,137
Mark BurnsideHvacr RecruiterFT$155,286$83,493$238,779
Jose Pina-escotoSenior Research AnalystFT$120,406$71,044$191,450
Sandra CelisBookkeeperFT$101,632$24,309$125,941

Board Members and Trustees

NameTitle
Jay ChaseChairman/trustee
Charles MartinVice Chairman/trustee
Ben ClaytonTrustee
Beni MonacoTrustee
Bill SteinerTrustee
David BaldwinTrustee
Don BeckaTrustee
George ClarkTrustee
George HamoriTrustee
Greg LewisTrustee
Jay LusitaTrustee
Jeff StevanusTrustee
Jeremy DiazTrustee
Jerry TrevinoTrustee
Joe RaymondTrustee
Michael DavisTrustee
Michell LynnTrustee
Randall ChenworthTrustee
Ricardo PerezTrustee
Robert JamesTrustee
Rodney CobosTrustee
Sasha StevensTrustee
Shane BostonTrustee
Shy SuttlesTrustee
Steve BeringerTrustee
Steve FosdickTrustee
Steve ValotTrustee
Steven GomezTrustee
Todd GoldenTrustee
Travis CravenTrustee
Cheryl JamesTrustee - Past
Jaimi LomasTrustee - Past
Michael LopezTrustee - Past

Highest Paid Contractors

ContractorServicesLocationCompensation
Adams Broadwell Joseph CardozoLegal Counsel601 GATEWAY BLVD STE 1000, South San Francisco, CA 94080$454,874
Miller Kaplan Arase LLPAuditor3900 W ALAMEDA AVE STE 2400, Burbank, CA 91505$241,130
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,257,951
Investment Income
$301,030
Other Revenue
$133,000
Change in Net Assets
$4,169,140

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,691,981
Revenue Not Reported on Form 990
$-765,043
Total Revenue per Audited Statements
$8,926,938
Total Revenue per Form 990
$9,691,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,758,896
Salaries, Compensation, and Employee Benefits$1,763,945
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---$842,747
Other Salaries and Wages---$467,687
Fees for Services Legal---$457,390
Advertising---$404,978
Office Expenses---$333,363
Pension Plan Contributions---$291,213
Fees for Services Accounting---$273,863
Occupancy---$198,116
Fees for Services Other---$171,335
Conferences and Meetings---$150,877
Payroll Taxes---$84,356
Other Employee Benefits---$77,942
Depreciation Depletion---$69,242
Travel---$68,986
Insurance---$67,107
Information Technology---$50,375
Other Expenses---$1,969
Interest---$1,211
Total Functional Expenses$0$0$0$5,522,841

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,522,841
Expenses per Audited Statements$4,551,756
Total Expenses per Audited Statements$4,551,756
Expenses Not Reported on Financial Statements$971,085
Other Expense Adjustments$971,085
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Operating Lease$2,967,685
Related Party Payable - Jac$1,105,263
Lease Liability - Finance Lease$31,666
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, LINE 6:

The organization has members in the form of workers and employers. However, the members do not elect members of the governing body nor are any decisions of the governing body subject to approval by the members.

PART VI, LINE 8B:

The organization does not have any committees with authority to act on behalf of the governing body.

PART VI, LINE 11B:

Form 990 is reviewed by the executive director, directors, and accountant.

PART VI, line 12C:

ALL EMPLOYEES AND TRUSTEES ARE REQUIRED TO INFORM THE EXECUTIVE DIRECTOR AND DIRECTORs OF ANY CONFLICTS. ON A REGULAR BASIS, THE EXECUTIVE DIRECTOR AND DIRECTORs INQUIRE ABOUT CHANGES REGARDING CONFLICTS.

PART VI, line 15:

THE SALARY AND BENEFIT PACKAGEs OF THE EXECUTIVE DIRECTOR AND DIRECTORs are SET AFTER COMPARISON TO OTHER EXECUTIVE DIRECTOR AND DIRECTORs IN COMPARABLE POSITIONS. THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND DIRECTORs are REVIEWED BY THE BOARD FIVE TIMES PER YEAR. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES SALARY AND BENEFIT PACKAGES ANNUALLY. THE FULL BOARD ALSO APPROVES. THE SAME PROCESS IS USED FOR OTHER KEY EMPLOYEES.

PART VI, line 16B:

Although not written, p.i.p.e. Has procedures in place to evaluate any joint venture agreement by determining whether said joint venture appears to follow the established pattern in safeguarding pipe's exempt status. After staff performs its review, legal counsel is sought to approve applicability.

PART VI, line 19:

All governing documents, conflict of interest policy and financial statements, including form 990, are available to the public upon request, at the organization's place of business.

Filing and Contact Details

Filer

Filer Name
Piping Industry Progress and Education
EIN
95-3942172
In Care Of
% JARROD FERRUCCIO
Phone
2133825255
Address
501 SHATTO PL STE 200, LOS ANGELES, CA 90020

Signing Officer

Name
Jarrod Ferruccio
Title
Executive Director
Phone
8004577473
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
jay chase
Formed
1985
Legal Domicile
CA
Voting Board Members
30
Independent Board Members
30
Employees
12
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
3900 W ALAMEDA AVE STE 2400, BURBANK, CA 91505-4302
Preparer
Edmond Avaness CPA
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINE 1:

To improve communication between representatives of labor and management in the southern california plumbing and pipefitting industry; to provide workers and employers with opportunities to study and explore new and innovative joint approaches to achieving organizational effectiveness; to study and explore ways of eliminating potential problems which reduce the competitiveness and inhibit the economic development of the plant, area or industry; to foster improvements in occupational safety and health and other working conditions in the southern california plumbing and pipefitting industry; and to engage in any other lawful activities incidental or related to the accomplishment of these purposes.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by PIPING INDUSTRY PROGRESS AND EDUCATION LABOR-MANAGEMENT COOPERATION COMMITTEE ("P.I.P.E.") and recognize a tax liability if P.I.P.E. has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. Tax returns for P.I.P.E. and NATIONAL ITC CORPORATION AND SUBSIDIARY are subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

PART XI, LINE 2D:

Certification expense of $971,085 offset with revenue on audited financial statements and reported on form 990, part ix, line 24a. Comprehensive income of wholly-owned subsidiary (undistributed earnings of $110,075).

PART XII, 4B:

Certification expense of $971,085 offset with revenue on audited financial statements and reported on form 990, part ix, line 24a.

Raw XML AppendixShowing 400 of 920 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR OF GOVERNMENT AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR OF PLUMBING SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5HVACR RECRUITER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SENIOR RESEARCH ANALYST
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOOKKEEPER
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE CHAIRMAN/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE - PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE

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