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Nonprofit · EIN 38-1494380

UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE

Also known as 704 LOCAL

Tax-exempt · SOUTHFIELD, MI 48075

Financials

$4.4M$2.7M2023$4.4M$2.7M2024
Revenue Expenses · by fiscal year end
Financials of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$4,412,033$2,714,465$1,697,568$10,518,631$5,561$10,513,070
December 31, 2023990$4,428,449$2,725,144$1,703,305$8,796,913$6,276$8,790,637
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$3,455,252
Membership dues
$3,261,702
Program service revenue
$175,690
Investment income
$314,672
Other revenue
$466,419

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$31,961
Compensation of officers, directors and key employees
$472,982
Other salaries and wages
$84,440
Salaries, compensation and benefits (total)
$997,525
Professional fundraising fees
$0
Legal fees
$3,050
Accounting fees
$11,300
Travel
$21,561
Depreciation
$88,956
Program services (functional)
$1,180,297
Management and general (functional)
$1,511,798
Fundraising (functional)
$22,370

Balance sheet and other

Total assets, start of year
$8,796,913
Total assets, end of year
$10,518,631
Total liabilities, end of year
$5,561
Net assets, end of year
$10,513,070
Land, buildings and equipment
$1,660,805
Publicly traded securities
$7,127,788
Net assets without donor restrictions
$10,513,070
Gross unrelated business income
$8,483
Gross receipts
$4,412,033
Employees
13
Volunteers
0
Year formed
1947
State of legal domicile
MI

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
GREG HERMANBUSINESS MANAGER/ FINANCIAL SECY
Trustee or director, Officer
40$142,263
ROBERT WILLIAMSBUSINESS AGENT
Trustee or director, Officer
40$135,693
JEFF GRAYVICE PRESIDENT/EXAMINING BOARD/MI STATE PIPE TRADES DELEGATE
Trustee or director, Officer
40$118,035
JOSEPH TROUTTBUILDING TRADES DELEGATE/EXAMINING BOARD
Trustee or director, Officer
40$66,415
CHRISTOPHER STYLAEXECUTIVE BOARD
Trustee or director
0$6,154
JASON WATTERWORTHORGANIZER/FIN COMM/SUB FUND TRUSTEE/MI STATE PIPE & BLDG.TRADES DELEGATE
Trustee or director
40$2,408
KEVIN RYALBUS AGENT/SUB FUND TRUSTEE/D.C.PENSION FUND TRUSTEE/MI STATE PIPE TRADES & BUILDING & BUILDING TRADE
Trustee or director
0$2,014
GLAINE STEWARTPRESIDENT/S.I.S./D.C.F. TRUSTEE
Trustee or director, Officer
0$0
ERIC REIDEXECUTIVE BOARD/FINANCE COMMITTEE
Trustee or director
0$0
CUTIS FOLTSEXAMINING BOARD
Trustee or director
0$0
TIMOTHY BIEBERMI STATE PIPE TRADES & BLDG TRADES DELEGATE
Trustee or director
0$0
SCOTT RYALMI PIPE TRADES DELEGATE
Trustee or director
2$0
FRANCISCO RODRIGUEZJ.A.C. COMMITTEE
Trustee or director
0$0
TANNER TRINGOVSKIEXECUTIVE BOARD
Trustee or director
0$0
ERIC CONKRIGHTINSIDE GUARD
Trustee or director
0$0
3 more people on this return
NameTitleHours / weekCompensation
ADAM NOVACEXECUTIVE BOARD
Trustee or director
0$0
AL McCREADIEEXECUTIVE BOARD/FINANCE COMMITTEE
Trustee or director
0$0
DAVE RYALRECORDING SECRETARY/J.A.C. COMMITTEE/MI BLDG TRADES DELEGATE
Trustee or director
2$0
990 for the year ended December 31, 2023: 17 people
NameTitleHours / weekCompensation
GREG HERMANBUSINESS MANAGER/ FINANCIAL SEC'Y
Trustee or director, Officer
40$129,494
ROBERT WILLIAMSBUSINESS AGENT/S.U.B. FUND/S.I.S./D.C.F. TRUSTEE/J.A.C. COMMITTEE
Trustee or director, Officer
40$122,205
JOSEPH TROUTTRECORDING SECETARY/BUILDING TRADES DELEGATE
Trustee or director, Officer
40$117,792
JEFF GRAYVICE PRESIDENT/MI STATE PIPE TRADES DELEGATE
Trustee or director, Officer
40$113,683
SCOTT RYALS.U.B. FUND TRUSTEE/J.A.C. COMMITTEE
Trustee or director
2$6,886
CHRISTOPHER STYLAEXECUTIVE BOARD/FINANCE COMMITTEE
Trustee or director
0$3,978
JASON WATTERWORTHORGANIZER/FIN COMM/MI STATE PIPE TRADES DELEGATE
Trustee or director
40$2,325
KEVIN RYALEXECUTIVE BOARD/MI STATE PIPE TRADES & BUILDING & BUILDING TRADES DELEGATE
Trustee or director
0$1,939
FRANCISCO RODRIGUEZEXECUTIVE BOARD
Trustee or director
0$1,541
GLAINE STEWARTPRESIDENT/S.I.S./D.C.F. TRUSTEE
Trustee or director, Officer
0$0
DANIEL LESNERFINANCE COMMITTEE
Trustee or director
0$0
DANIEL DELBEKEEXAM BOARD
Trustee or director
0$0
TIMOTHY BIEBEREXECUTIVE BOARD
Trustee or director
0$0
TIMOTHY GREGORYEXAM BOARD
Trustee or director
0$0
ALEX WILSONEXECUTIVE BOARD
Trustee or director
0$0
MIKE BLAIRINSIDE GUARD
Trustee or director
0$0
KEVIN HILLEXAM BOARD
Trustee or director
0$0

Address and contacts

Address (IRS master file)
23475 NORTHWESTERN HWY, SOUTHFIELD, MI 48075-7709
Principal officer (990 for 2024)
GREG HERMAN, 23475 NORTHWESTERN HWY, SOUTHFIELD, MI 480757709
Signed the 990
GREG HERMAN, BUSINESS MANAGER/FINANCIAL SECRETAR
Phone
(248) 474-7553
Return prepared by
WALTER BOESKY & ASSOCIATES PC

Mission

PROVIDE SERVICES TO MEMBERS AND WAGE ASSISTANCE GRANTS TO CONTRIBUTING EMPLOYERS

990 for the year ended December 31, 2024

Program accomplishments

  • PER CAPITA TAX PAID TO NATIONAL ORGANIZATION
    Expenses $323,933
  • THE UNION PROVIDES BENEFITS TO MEMBERS THROUGH LABOR CONTRACTS AND EMPLOYMENT IN THE SPRINKLER FITTER INDUSTRY
    Expenses $856,364

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-1494380
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)
$10,518,631
Income (IRS master file)
$4,412,033

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$4,412,033$2,714,465$10,518,631XML
990December 2023$4,428,449$2,725,144$8,796,913XML
990December 2022$3,850,459$3,046,559$7,039,750IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 38-1494380).

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 38-1494380.
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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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 2024.
Who is the principal officer of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
The 990 for the year ended December 31, 2024 names GREG HERMAN.
Who are the officers and directors of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
The 990 for the year ended December 31, 2024 lists 18 people; 7 received compensation from the organization, the highest $142,263 (GREG HERMAN, BUSINESS MANAGER/ FINANCIAL SECY).
How much revenue does UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $4,412,033, expenses of $2,714,465 and total assets of $10,518,631 at year end.

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