Nonprofit · EIN 35-1776725
LOCAL 166 BUILDING CORPORATION
Tax-exempt · FORT WAYNE, IN 46818
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,594,992 | $570,026 | $1,024,966 | $6,690,149 | $1,548,468 | $5,141,681 |
| December 31, 2024 | 990 | $1,134,769 | $538,233 | $596,536 | $5,520,944 | $1,404,229 | $4,116,715 |
| December 31, 2023 | 990 | $686,043 | $553,541 | $132,502 | $5,109,885 | $1,589,706 | $3,520,179 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,557,025
- Investment income
- $35,967
- Other revenue
- $2,000
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $5,828
- Accounting fees
- $11,425
- Occupancy
- $275,484
- Depreciation
- $252,297
Balance sheet and other
- Total assets, start of year
- $5,520,944
- Total assets, end of year
- $6,690,149
- Total liabilities, end of year
- $1,548,468
- Net assets, end of year
- $5,141,681
- Land, buildings and equipment
- $5,973,776
- Net assets without donor restrictions
- $5,141,681
- Gross receipts
- $1,594,992
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1999
- State of legal domicile
- IN
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 | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KENT PROSSER | PRESIDENT Officer | 1 | $0 | $123,119 | $81,493 |
| DOUGLAS SPIETH | RECORDING SECRETARY - NEW Officer | 1 | $0 | $1,668 | $1,107 |
| KURT PROSSER | DIRECTOR Officer | 1 | $0 | $1,885 | $762 |
| TRAVIS COBURN | DIRECTOR Officer | 1 | $0 | $1,726 | $762 |
| JESS WAGNER | DIRECTOR Officer | 1 | $0 | $1,251 | $932 |
| BRIAN MORENO | RECORDING SECRETARY - PAST Officer | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KENT PROSSER | PRESIDENT Officer | 1 | $0 | $115,319 | $77,706 |
| JESS WAGNER | DIRECTOR Officer | 1 | $0 | $1,748 | $914 |
| TRAVIS COBURN | DIRECTOR Officer | 1 | $0 | $1,500 | $746 |
| BRIAN MORENO | RECORDING SECRETARY Officer | 1 | $0 | $0 | $0 |
| KURT PROSSER | DIRECTOR Officer | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| KENT PROSSER | PRESIDENT Officer | 1 | $0 | $104,816 | $75,272 |
| TRAVIS COBURN | DIRECTOR Officer | 1 | $0 | $1,371 | $721 |
| KURT PROSSER | DIRECTOR Officer | 1 | $0 | $1,371 | $721 |
| BRIAN MORENO | RECORDING SECRETARY Officer | 1 | $0 | $0 | $0 |
| JESS WAGNER | DIRECTOR Officer | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2930 W LUDWIG RD, FORT WAYNE, IN 46818-1328
- Principal officer (990 for 2025)
- KENT PROSSER, 2930 WEST LUDWIG ROAD, FORT WAYNE, IN 46818
- Signed the 990
- KENT PROSSER, PRESIDENT
- Phone
- (260) 490-5696
- Return prepared by
- LEGACY PROFESSIONALS LLP
Mission
TO PROVIDE AND MAINTAIN THE PROPERTY AND BUILDING FOR THE BENEFIT OF THE PLUMBERS AND STEAMFITTERS LOCAL #166 AND THE JOINT APPRENTICE TRAINING COMMITTEE. THE CORPORATION PROVIDES AN OFFICE, MEETING, TRAINING FACILITY AND CLINIC FOR THE MEMBERS OF THE PLUMBERS AND STEAMFITTERS LOCAL #166.
Program accomplishments
- ESTABLISHED TO HOLD TITLE TO AND MAINTAIN PROPERTY FOR THE BENEFIT OF THE PLUMBERS AND STEAMFITTERS LOCAL #166 MEMBERS.
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
- 35-1776725
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $6,690,149
- Income (IRS master file)
- $1,594,992
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,594,992 | $570,026 | $6,690,149 | IRS |
| 990 | December 2024 | $1,134,769 | $538,233 | $5,520,944 | XML |
| 990 | December 2023 | $686,043 | $553,541 | $5,109,885 | XML |
| 990 | December 2022 | $710,247 | $483,695 | $5,157,067 | 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 35-1776725).
Questions about LOCAL 166 BUILDING CORPORATION
- What is the EIN of LOCAL 166 BUILDING CORPORATION?
- The employer identification number (EIN) of LOCAL 166 BUILDING CORPORATION is 35-1776725.
- Is LOCAL 166 BUILDING CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1990.
- Which annual return does LOCAL 166 BUILDING CORPORATION 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 LOCAL 166 BUILDING CORPORATION 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 LOCAL 166 BUILDING CORPORATION 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 LOCAL 166 BUILDING CORPORATION?
- The 990 for the year ended December 31, 2025 names KENT PROSSER.
- Who are the officers and directors of LOCAL 166 BUILDING CORPORATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LOCAL 166 BUILDING CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,594,992, expenses of $570,026 and total assets of $6,690,149 at year end.
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