Nonprofit · EIN 39-1147455
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 183 LOCAL
Tax-exempt · MENOMONEE FLS, WI 53051
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,859,460 | $2,313,419 | $546,041 | $3,027,781 | $5,390 | $3,022,391 |
| December 31, 2024 | 990 | $2,507,843 | $2,217,155 | $290,688 | $2,488,829 | $12,479 | $2,476,350 |
| December 31, 2023 | 990 | $2,390,024 | $2,007,111 | $382,913 | $2,390,882 | $205,220 | $2,185,662 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $18,000
- Program service revenue
- $2,681,248
- Investment income
- $160,212
- Net gain from sales of assets
- $130,950
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $28,300
- Benefits paid to members
- $903,482
- Compensation of officers, directors and key employees
- $660,102
- Other salaries and wages
- $87,320
- Salaries, compensation and benefits (total)
- $808,250
- Professional fundraising fees
- $0
- Legal fees
- $3,500
- Accounting fees
- $13,959
- Occupancy
- $53,561
- Travel
- $114,524
- Depreciation
- $35,110
Balance sheet and other
- Total assets, start of year
- $2,488,829
- Total assets, end of year
- $3,027,781
- Total liabilities, end of year
- $5,390
- Net assets, end of year
- $3,022,391
- Land, buildings and equipment
- $628,107
- Publicly traded securities
- $778,265
- Net assets without donor restrictions
- $3,022,391
- Gross receipts
- $3,389,473
- Employees
- 19
- Volunteers
- 10
- Year formed
- 1906
- State of legal domicile
- WI
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 |
|---|---|---|---|---|
| Scott Kobb | Business Manager Officer | 40 | $121,056 | $98,488 |
| Downer Malecki | Business Agent Officer | 40 | $117,936 | $97,708 |
| Daniel Olson | Business Agent Officer | 40 | $117,936 | $97,708 |
| Willard Frank | Executive Board & Teacher Trustee or director | 10 | $4,530 | $0 |
| Alan Kowaleski | Executive Board & Rep Trustee or director | 5 | $2,096 | $0 |
| Richard Daley | Recording Secretary Trustee or director, Officer | 10 | $1,396 | $0 |
| Brian Zaremba | President Trustee or director, Officer | 10 | $1,248 | $0 |
| Robert Reid | Vice President Trustee or director, Officer | 10 | $0 | $0 |
| Shawn Dobson | Executive Board Trustee or director | 5 | $0 | $0 |
| Nick Burg | Executive Board Trustee or director | 5 | $0 | $0 |
| Kurt Nowak | Finance Committee Trustee or director | 1 | $0 | $0 |
| Chris Goder | Finance Committee Trustee or director | 1 | $0 | $0 |
| Todd Zelinski | Finance Committee Trustee or director | 1 | $0 | $0 |
| Nick Narlock | Sergeant At Arms Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Scott Kobb | Business Manager Officer | 40 | $118,040 | $92,451 |
| Downer Malecki | Bus Agent/Training Dir Officer | 40 | $115,550 | $91,828 |
| Daniel Olson | Business Agent Officer | 40 | $114,920 | $91,671 |
| Willard Frank | Executive Board & Teacher Trustee or director | 10 | $12,745 | $0 |
| Richard Daley | Recording Secretary Trustee or director, Officer | 10 | $6,020 | $0 |
| Alan Kowaleski | Executive Board Trustee or director, Officer | 5 | $2,496 | $0 |
| Robert Reid | Vice President Trustee or director, Officer | 10 | $1,440 | $0 |
| Brian Zaremba | President Trustee or director, Officer | 10 | $1,356 | $0 |
| Shawn Dobson | Executive Board Trustee or director | 5 | $1,356 | $0 |
| Nick Burg | Executive Board Trustee or director | 5 | $0 | $0 |
| Kurt Nowak | Finance Committee Trustee or director | 1 | $0 | $0 |
| Chris Goder | Finance Committee Trustee or director | 1 | $0 | $0 |
| Todd Zelinski | Finance Committee Trustee or director | 1 | $0 | $0 |
| Nick Narlock | Sergeant At Arms Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Scott Kobb | Business Manager Officer | 40 | $114,400 | $89,357 |
| Daniel Olson | Business Agent Officer | 40 | $111,280 | $88,576 |
| Ken Rose | Exec Board, Rep & Teacher Trustee or director | 10 | $20,383 | $0 |
| Downer Malecki | President and Teacher Trustee or director, Officer | 10 | $17,861 | $0 |
| Willard Frank | Executive Board Trustee or director | 10 | $7,229 | $0 |
| Shawn Dobson | Executive Board Trustee or director | 5 | $2,178 | $0 |
| Richard Daley | Recording Secretary Trustee or director, Officer | 5 | $2,173 | $0 |
| Nick Burg | Executive Board Trustee or director | 5 | $1,401 | $0 |
| Brian Zaremba | President Trustee or director, Officer | 5 | $1,361 | $0 |
| Steve Hartung | Recording Secretary Trustee or director, Officer | 5 | $1,297 | $0 |
| Robert Reid | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| Kurt Kowaleski | Executive Board Trustee or director | 5 | $0 | $0 |
| Joe Rohde | Sergeant At Arms Trustee or director | 1 | $0 | $0 |
| Chris Goder | Finance Committee Trustee or director | 1 | $0 | $0 |
| Kurt Nowak | Finance Committee Trustee or director | 1 | $0 | $0 |
| Nick Narlock | Finance Committee Trustee or director | 1 | $0 | $0 |
| Todd Zelinski | Finance Committee Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- W175N5700 TECHNOLOGY DR, MENOMONEE FLS, WI 53051-5673
- Principal officer (990 for 2025)
- Scott Kobb, W175 N5700 Technology Drive, Menomonee Falls, WI 53051
- Signed the 990
- Scott Kobb, Business Manager
- Phone
- (262) 252-0183
- Return prepared by
- RSF Accounting Inc
Mission
Provide qualified union employees with proper training.
Program accomplishments
- Provide apprenticeship training for sprinkler fitters and local fire-fighters.
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
- 39-1147455
- 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)
- $3,027,781
- Income (IRS master file)
- $3,389,473
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,859,460 | $2,313,419 | $3,027,781 | XML |
| 990 | December 2024 | $2,507,843 | $2,217,155 | $2,488,829 | IRS |
| 990 | December 2023 | $2,390,024 | $2,007,111 | $2,390,882 | XML |
| 990 | December 2022 | $2,302,213 | $2,402,804 | $2,022,471 | 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 39-1147455).
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 39-1147455.
- 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 Scott Kobb.
- 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 14 people; 7 received compensation from the organization, the highest $121,056 (Scott Kobb, 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 $2,859,460, expenses of $2,313,419 and total assets of $3,027,781 at year end.
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- CHILDRENS COMMUNITY CENTER EIN 39-1232343 · last filed 990 for 2026
- INDEPENDENT SCHOLASTIC ASSOCIATION INCORPORATED EIN 39-1695897 · last filed 990 for 2025
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