Nonprofit · EIN 04-1106780
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 12 PPF
Tax-exempt · BOSTON, MA 02125
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $12,479,792 | $7,456,972 | $5,022,820 | $15,694,271 | $452,285 | $15,241,986 |
| December 31, 2024 | 990 | $12,088,713 | $11,654,521 | $434,192 | $10,710,648 | $486,307 | $10,224,341 |
| December 31, 2023 | 990 | $9,147,118 | $7,515,172 | $1,631,946 | $10,381,429 | $591,534 | $9,789,895 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $116,667
- Program service revenue
- $11,807,167
- Investment income
- $440,813
- Net gain from sales of assets
- $11,147
- Other revenue
- $115,145
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $990,886
- Compensation of officers, directors and key employees
- $1,571,588
- Other salaries and wages
- $293,994
- Salaries, compensation and benefits (total)
- $3,028,820
- Professional fundraising fees
- $0
- Legal fees
- $1,391
- Accounting fees
- $37,570
- Occupancy
- $77,323
- Depreciation
- $76,089
- Program services (functional)
- $5,742,099
- Management and general (functional)
- $1,714,873
Balance sheet and other
- Total assets, start of year
- $10,710,648
- Total assets, end of year
- $15,694,271
- Total liabilities, end of year
- $452,285
- Net assets, end of year
- $15,241,986
- Land, buildings and equipment
- $203,877
- Publicly traded securities
- $138,210
- Net assets without donor restrictions
- $4,238,593
- Net assets with donor restrictions
- $11,003,393
- Gross receipts
- $12,596,801
- Employees
- 39
- Volunteers
- 0
- Year formed
- 1890
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES VAUGHAN | BUSINESS MANAGER Officer | 40 | $251,130 | $72,307 |
| PATRICK MULKERRIN | BUSINESS AGENT Officer | 40 | $241,343 | $72,307 |
| FRANK AMATO | BUSINESS AGENT Officer | 40 | $237,153 | $72,307 |
| CHAD CARBONE | BUSINESS AGENT Officer | 40 | $237,153 | $72,307 |
| MATTHEW MESSINGER | ORGANIZER Officer | 40 | $224,979 | $72,307 |
| YASMANI SANTIAGO | ORGANIZER Former | 40 | $198,498 | $65,321 |
| COURTNEY PEREIRA | ACCOUNTING Highest-paid employee | 40 | $114,408 | $60,001 |
| ANDREW MACWALTER | ACCOUNTING Highest-paid employee | 40 | $103,707 | $60,001 |
| GREGG PETERSON | PRESIDENT Officer | 2 | $25,934 | $0 |
| PATRICK DOOLAN | RECORDING SECRETARY Officer | 2 | $21,208 | $0 |
| CHRISTOPHER BRETT | EXECUTIVE BOARD Officer | 2 | $16,416 | $0 |
| BRIAN HART | BYLAWS COMMITTEE Officer | 2 | $15,454 | $0 |
| JOE KYNE | INSIDE GUARD Officer | 2 | $10,574 | $0 |
| DARREN MACDONALD | JOINT APPRENTICE COMMITTEE Officer | 2 | $9,327 | $0 |
| THOMAS MCCARTHY | VICE PRESIDENT Officer | 2 | $8,370 | $0 |
25 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSHUA FANDEL | BUILDING COMMITTEE Officer | 2 | $7,145 |
| RONALD HEIM | BYLAWS COMMITTEE Officer | 2 | $6,705 |
| JIMMY DAVIS | PAC/PR Officer | 2 | $5,287 |
| LAWRENCE GARSIDE | EXECUTIVE BOARD Officer | 2 | $5,280 |
| MATTHEW MCGONAGLE | PAC/PR Officer | 2 | $4,848 |
| RICHARD RUSSO | FINANCE COMMITTEE Officer | 2 | $4,840 |
| MICHAEL VAUGHAN | FINANCE COMMITTEE Officer | 2 | $4,408 |
| GEORGE MCMANUS | FINANCE COMMITTEE Officer | 2 | $4,401 |
| STACY BOTUS | EXECUTIVE BOARD Officer | 2 | $4,401 |
| MATTHEW SULLIVAN | EXECUTIVE BOARD Officer | 2 | $4,401 |
| LUKE WADE | PAC/PR Officer | 2 | $3,939 |
| VAUGHAN FERGESON | JOINT APPRENTICE COMMITTEE Officer | 2 | $3,884 |
| JENNIFER TOBIES | JOINT APPRENTICE COMMITTEE Officer | 2 | $3,445 |
| TONY PITARYS | EXAMINING BOARD Officer | 2 | $2,651 |
| ANDREW FONTANA | EXAMINING BOARD Officer | 2 | $2,651 |
| KIMBERLY GARSIDE | EXAMINING BOARD Officer | 2 | $2,204 |
| BRIAN FARRELL | PAC/PR Officer | 2 | $1,311 |
| RICHARD CARTER | BYLAWS COMMITTEE Officer | 2 | $0 |
| ROGER GILL | BYLAWS COMMITTEE Officer | 2 | $0 |
| MARC LASALA | BYLAWS COMMITTEE Officer | 2 | $0 |
| ROBERT MCCARTHY | BYLAWS COMMITTEE Officer | 2 | $0 |
| SEAN MCINTYRE | BYLAWS COMMITTEE Officer | 2 | $0 |
| JOSEPH PHINNEY | BYLAWS COMMITTEE Officer | 2 | $0 |
| GERARD POTTS | BYLAWS COMMITTEE Officer | 2 | $0 |
| THOMAS SPILLANE | BYLAWS COMMITTEE Officer | 2 | $0 |
990 for the year ended December 31, 2024: 38 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TIMOTHY FANDEL | BUSINESS MANAGER Officer | 40 | $248,559 | $69,882 |
| JAMES VAUGHAN | BUSINESS AGENT Officer | 40 | $238,938 | $69,882 |
| FRANK AMATO | BUSINESS AGENT Officer | 40 | $234,892 | $69,882 |
| PATRICK MULKERRIN | BUSINESS AGENT Officer | 40 | $234,892 | $69,882 |
| MATTHEW MESSINGER | ORGANIZER Officer | 40 | $221,133 | $69,882 |
| YASMANI SANTIAGO | ORGANIZER Officer | 40 | $221,133 | $69,882 |
| ROBERT MCCARTHY | PRESIDENT Officer | 2 | $20,781 | $0 |
| PATRICK DOOLAN | RECORDING SECRETARY Officer | 2 | $15,472 | $0 |
| MATTHEW MCGONAGLE | PAC/PR Officer | 2 | $14,205 | $0 |
| BRIAN HART | VICE PRESIDENT Officer | 2 | $8,937 | $0 |
| CHAD CARBONE | BYLAWS COMMITTEE Officer | 2 | $8,495 | $0 |
| CHRISTOPHER BRETT | BUILDING COMMITTEE Officer | 2 | $7,742 | $0 |
| DOMINIQUE CAVE | EXECUTIVE BOARD Officer | 2 | $7,263 | $0 |
| RICHARD CARTER | BYLAWS COMMITTEE Officer | 2 | $6,475 | $0 |
| RONALD HEIM | BYLAWS COMMITTEE Officer | 2 | $6,475 | $0 |
| JENNIFER TOBIES | JOINT APPRENTICE COMMITTEE Officer | 2 | $6,009 | $0 |
| VAUGHAN FERGESON | JOINT APPRENTICE COMMITTEE Officer | 2 | $6,009 | $0 |
| JOE KYNE | INSIDE GUARD Officer | 2 | $5,977 | $0 |
| LUKE WADE | PAC/PR Officer | 2 | $5,956 | $0 |
| DARREN MACDONALD | JOINT APPRENTICE COMMITTEE Officer | 2 | $5,948 | $0 |
| KERRY CARBONE | EXECUTIVE BOARD Officer | 2 | $5,113 | $0 |
| THOMAS MCCARTHY | EXECUTIVE BOARD Officer | 2 | $5,113 | $0 |
| SEAN MCINTYRE | EXECUTIVE BOARD Officer | 2 | $5,113 | $0 |
| RICHARD RUSSO | FINANCE COMMITTEE Officer | 2 | $5,113 | $0 |
| GEORGE MCMANUS | FINANCE COMMITTEE Officer | 2 | $5,106 | $0 |
| JIMMY DAVIS | PAC/PR Officer | 2 | $4,263 | $0 |
| ANDREW FONTANA | EXAMINING BOARD Officer | 2 | $4,256 | $0 |
| KIMBERLY GARSIDE | EXAMINING BOARD Officer | 2 | $3,989 | $0 |
| JOHN DREW | FINANCE COMMITTEE Officer | 2 | $3,846 | $0 |
| TONY PITARYS | EXAMINING BOARD Officer | 2 | $3,838 | $0 |
| BRIAN FARRELL | PAC/PR Officer | 2 | $1,700 | $0 |
| GERARD POTTS | BUILDING COMMITTEE Officer | 2 | $1,267 | $0 |
| ROGER GILL | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
| MARC LASALA | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
| GREGG PETERSON | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
| JOSEPH PHINNEY | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
| THOMAS SPILLANE | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
| BARRY KEADY | BUILDING COMMITTEE Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 37 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TIMOTHY FANDEL | BUSINESS MANAGER Officer | 40 | $230,556 | $68,678 |
| FRANK AMATO | BUSINESS AGENT Officer | 40 | $221,213 | $68,678 |
| PATRICK MULKERRIN | BUSINESS AGENT Officer | 40 | $221,213 | $68,678 |
| JAMES VAUGHAN | BUSINESS AGENT Officer | 40 | $221,213 | $68,678 |
| MATTHEW MESSINGER | ORGANIZER Officer | 40 | $207,526 | $68,678 |
| YASMANI SANTIAGO | ORGANIZER Former | 2 | $172,372 | $68,678 |
| MATTHEW MCGONAGLE | PAC/PR Officer | 2 | $20,243 | $0 |
| ROBERT MCCARTHY | PRESIDENT Officer | 2 | $20,078 | $0 |
| PATRICK DOOLAN | RECORDING SECRETARY Officer | 2 | $18,413 | $0 |
| DOMINIQUE CAVE | EXECUTIVE BOARD Officer | 2 | $10,780 | $0 |
| JOE KYNE | INSIDE GUARD Officer | 2 | $7,832 | $0 |
| BRIAN HART | VICE PRESIDENT Officer | 2 | $7,414 | $0 |
| CHRISTOPHER BRETT | BUILDING COMMITTEE Officer | 2 | $7,069 | $0 |
| RICHARD CARTER | BYLAWS COMMITTEE Officer | 2 | $6,248 | $0 |
| RONALD HEIM | BYLAWS COMMITTEE Officer | 2 | $6,248 | $0 |
| JENNIFER TOBIES | JOINT APPRENTICE COMMITTEE Officer | 2 | $5,969 | $0 |
| LUKE WADE | PAC/PR Officer | 2 | $5,346 | $0 |
| THOMAS MCCARTHY | EXECUTIVE BOARD Officer | 2 | $4,943 | $0 |
| DARREN MACDONALD | JOINT APPRENTICE COMMITTEE Officer | 2 | $4,538 | $0 |
| ROGER GILL | PAC/PR Officer | 2 | $4,532 | $0 |
| RICHARD RUSSO | FINANCE COMMITTEE Officer | 2 | $4,518 | $0 |
| VAUGHAN FERGESON | JOINT APPRENTICE COMMITTEE Officer | 2 | $4,326 | $0 |
| TONY PITARYS | EXAMINING BOARD Officer | 2 | $4,121 | $0 |
| KERRY CARBONE | EXECUTIVE BOARD Officer | 2 | $4,121 | $0 |
| ANDREW FONTANA | EXAMINING BOARD Officer | 2 | $4,121 | $0 |
| GEORGE MCMANUS | FINANCE COMMITTEE Officer | 2 | $4,114 | $0 |
| JOHN DREW | FINANCE COMMITTEE Officer | 2 | $3,704 | $0 |
| SEAN MCINTYRE | EXECUTIVE BOARD Officer | 2 | $3,697 | $0 |
| KIMBERLY GARSIDE | EXAMINING BOARD Officer | 2 | $2,882 | $0 |
| BRIAN FARRELL | PAC/PR Officer | 2 | $1,643 | $0 |
| GERARD POTTS | BUILDING COMMITTEE Officer | 2 | $821 | $0 |
| MATTHEW COLETTI | JOINT APPRENTICE COMMITTEE Officer | 2 | $404 | $0 |
| CHAD CARBONE | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
| MARC LASALA | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
| GREGG PETERSON | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
| JOSEPH PHINNEY | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
| THOMAS SPILLANE | BYLAWS COMMITTEE Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1240 MASSACHUSETTS AVE, BOSTON, MA 02125-1608
- Principal officer (990 for 2025)
- JAMES VAUGHAN, 1240 MASSACHUSETTS AVENUE, BOSTON, MA 02126
- Signed the 990
- JAMES VAUGHAN, BUSINESS MANAGER
- Phone
- (617) 288-6200
- Return prepared by
- MANZI & ASSOCIATES LLC
Mission
TO PROVIDE LABOR UNION ACTIVITIES
Program accomplishments
- LABOR UNION ACTIVITIESExpenses $5,742,099 · revenue $11,933,459
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 04-1106780
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $15,694,271
- Income (IRS master file)
- $12,596,801
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $12,479,792 | $7,456,972 | $15,694,271 | XML |
| 990 | December 2024 | $12,088,713 | $11,654,521 | $10,710,648 | XML |
| 990 | December 2023 | $9,147,118 | $7,515,172 | $10,381,429 | XML |
| 990 | December 2022 | $7,641,403 | $6,396,991 | $8,651,612 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-1106780).
Questions about UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
- What is the EIN of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The employer identification number (EIN) of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE is 04-1106780.
- Is UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1941.
- Are donations to UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The 990 for the year ended December 31, 2025 names JAMES VAUGHAN.
- Who are the officers and directors of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The 990 for the year ended December 31, 2025 lists 40 people; 32 received compensation from the organization, the highest $251,130 (JAMES VAUGHAN, BUSINESS MANAGER).
- How much revenue does UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $12,479,792, expenses of $7,456,972 and total assets of $15,694,271 at year end.
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