Nonprofit · EIN 47-0259803
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 464 LOCAL
Tax-exempt · OMAHA, NE 68145
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,351,290 | $3,171,094 | $2,180,196 | $16,843,805 | $536 | $16,843,269 |
| December 31, 2024 | 990 | $5,117,989 | $3,490,173 | $1,627,816 | $14,671,688 | $8,615 | $14,663,073 |
| December 31, 2023 | 990 | $4,978,477 | $3,398,153 | $1,580,324 | $13,047,877 | $12,620 | $13,035,257 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $4,479,285
- Investment income
- $304,144
- Other revenue
- $567,861
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $301,431
- Other salaries and wages
- $591,292
- Salaries, compensation and benefits (total)
- $1,451,891
- Professional fundraising fees
- $0
- Legal fees
- $22,010
- Accounting fees
- $36,981
- Occupancy
- $105,789
- Travel
- $15,734
- Depreciation
- $29,643
- Program services (functional)
- $2,970,471
- Management and general (functional)
- $200,623
Balance sheet and other
- Total assets, start of year
- $14,671,688
- Total assets, end of year
- $16,843,805
- Total liabilities, end of year
- $536
- Net assets, end of year
- $16,843,269
- Land, buildings and equipment
- $81,558
- Net assets without donor restrictions
- $16,843,269
- Gross receipts
- $5,351,290
- Employees
- 24
- Volunteers
- 0
- Year formed
- 1940
- State of legal domicile
- NE
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 |
|---|---|---|---|
| BRETT DEHART | BUSINESS MANAGER Officer | 52 | $145,610 |
| GARY DIXON JR | FINANCIAL SECRETARY Officer | 52 | $139,547 |
| JOSEPH G MCNEIL | PRESIDENT Officer | 1 | $3,421 |
| DANIEL L REDLER | EXECUTIVE BOARD Officer | 1 | $2,489 |
| EHREN HERD | EXECUTIVE BOARD Officer | 1 | $2,398 |
| JASON HOBZA | EXECUTIVE BOARD Officer | 1 | $2,076 |
| MATHEW BECK | EXECUTIVE BOARD Officer | 1 | $2,076 |
| RANDY DAMEWOOD | FINANCE BOARD Officer | 1 | $643 |
| JUSTIN TAYLOR | FINANCE BOARD Officer | 1 | $643 |
| SYDNEY M YOST | FINANCE BOARD Officer | 1 | $549 |
| CHRISTOPHER DOWLING | EXAMINING BOARD Officer | 1 | $390 |
| NICOLAS BELL | EXAMINING BOARD Officer | 1 | $390 |
| SHANE GREISE | EXAMINING BOARD Officer | 1 | $390 |
| JOHAN WIK | VICE PRESIDENT Officer | 1 | $360 |
| JOE CLAPPER | INSIDE SENTRY Officer | 1 | $180 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRETT DEHART | BUSINESS MANAGER Officer | 52 | $138,154 |
| GARY DIXON JR | FINANCIAL SECRETARY Officer | 52 | $132,397 |
| JOSEPH G MCNEIL | PRESIDENT Officer | 1 | $2,853 |
| JOHAN WIK | EXAMINING BOARD Officer | 1 | $1,981 |
| JASON HOBZA | INSIDE SENTRY Officer | 1 | $1,951 |
| MATHEW BECK | FINANCE BOARD Officer | 1 | $1,951 |
| EHREN HERD | INSIDE SENTRY Officer | 1 | $1,882 |
| CHRISTOPHER DOWLING | EXAMINING BOARD Officer | 1 | $735 |
| JOHN E BARNES | EXAMINING BOARD Officer | 1 | $735 |
| SHANE GREISE | EXECUTIVE BOARD Officer | 1 | $735 |
| JUSTIN TAYLOR | FINANCE BOARD Officer | 1 | $612 |
| RANDY DAMEWOOD | FINANCE BOARD Officer | 1 | $511 |
| TIMOTHY MULCAHY | FINANCE BOARD Officer | 1 | $252 |
| JOHN PAUL SMITH | EXECUTIVE BOARD Officer | 1 | $180 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRETT DEHART | BUSINESS MANAGER Officer | 52 | $134,977 |
| GARY DIXON JR | FINANCIAL SECRETARY Officer | 52 | $129,356 |
| JOSEPH G MCNEIL | PRESIDENT Officer | 1 | $2,448 |
| JOHAN WIK | EXAMINING BOARD Officer | 1 | $2,232 |
| JOHN PAUL SMITH | EXECUTIVE BOARD Officer | 1 | $1,973 |
| JASON HOBZA | INSIDE SENTRY Officer | 1 | $1,913 |
| MATHEW BECK | FINANCE BOARD Officer | 1 | $1,913 |
| EHREN HERD | INSIDE SENTRY Officer | 1 | $1,845 |
| TIMOTHY MULCAHY | FINANCE BOARD Officer | 1 | $498 |
| TIMOTHY MULCAHY | FINANCE BOARD Officer | 1 | $498 |
| RANDY DAMEWOOD | FINANCE BOARD Officer | 1 | $491 |
| CHRISTOPHER DOWLING | EXAMINING BOARD Officer | 1 | $375 |
| JOHN E BARNES | EXAMINING BOARD Officer | 1 | $375 |
| SHANE GREISE | EXECUTIVE BOARD Officer | 1 | $375 |
| JUSTIN TAYLOR | FINANCE BOARD Officer | 1 | $151 |
Address and contacts
- Address (IRS master file)
- PO BOX 45422, OMAHA, NE 68145-0422
- Principal officer (990 for 2025)
- GARY DIXON, 3375 OAK STREET, OMAHA, NE 68144
- Signed the 990
- GARY DIXON, FINANCIAL SECRETARY
- Phone
- (402) 333-5859
- Return prepared by
- O'DONNELL FICENEC WILLS & FERDIG LLP
Mission
REPRESENT MEMBERS IN ALL MATTERS DEALING WITH WORKING CONDITIONS, WORK RULES, JURISDICTIONS, AND ACTING AS THEIR BARGAINING AGENT IN CONTRACT NEGOTIATIONS WITH THE MECHANICAL CONTRACTORS ASSOCIATION.
Program accomplishments
- LABOR UNION IN PIPE FITTING INDUSTRYExpenses $2,323,313
- WAGE SUPPLEMENT PROGRAMExpenses $647,158
- OTHER
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
- 47-0259803
- 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)
- $16,843,805
- Income (IRS master file)
- $5,351,290
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,351,290 | $3,171,094 | $16,843,805 | XML |
| 990 | December 2024 | $5,117,989 | $3,490,173 | $14,671,688 | XML |
| 990 | December 2023 | $4,978,477 | $3,398,153 | $13,047,877 | XML |
| 990 | December 2022 | $4,446,078 | $3,048,039 | $11,472,904 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 47-0259803).
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 47-0259803.
- 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 GARY DIXON.
- 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 15 people; 15 received compensation from the organization, the highest $145,610 (BRETT DEHART, 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 $5,351,290, expenses of $3,171,094 and total assets of $16,843,805 at year end.
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