Nonprofit · EIN 54-0325989
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 110 LOCAL
Tax-exempt · NORFOLK, VA 23505
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,124,313 | $1,415,973 | $708,340 | $6,513,476 | $5,545 | $6,507,931 |
| December 31, 2024 | 990 | $2,021,066 | $953,488 | $1,067,578 | $5,805,398 | $5,807 | $5,799,591 |
| December 31, 2023 | 990 | $1,429,432 | $870,652 | $558,780 | $4,736,362 | $4,349 | $4,732,013 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,951,416
- Investment income
- $172,897
- Net gain from sales of assets
- -$1,220
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $34,865
- Compensation of officers, directors and key employees
- $97,765
- Other salaries and wages
- $87,356
- Salaries, compensation and benefits (total)
- $407,778
- Professional fundraising fees
- $0
- Legal fees
- $28,735
- Accounting fees
- $33,418
- Occupancy
- $27,237
- Travel
- $19,513
- Depreciation
- $11,512
Balance sheet and other
- Total assets, start of year
- $5,805,398
- Total assets, end of year
- $6,513,476
- Total liabilities, end of year
- $5,545
- Net assets, end of year
- $6,507,931
- Land, buildings and equipment
- $100,518
- Publicly traded securities
- $5,921,609
- Net assets without donor restrictions
- $6,348,854
- Net assets with donor restrictions
- $159,077
- Gross receipts
- $2,753,293
- Employees
- 4
- Year formed
- 1893
- State of legal domicile
- VA
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 |
|---|---|---|---|---|
| JOSHUA D BOYD | BUS MANAGER/ Trustee or director, Officer | 40 | $56,688 | $28,981 |
| CLAYTON A KILGORE | VICE PRESIDE Trustee or director, Officer | 40 | $41,077 | $20,067 |
| MATTHEW D SALWAY | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JAMES T KINNEY | RECORDING SE Trustee or director, Officer | 1 | $0 | $0 |
| ANDREW J GUGENBERGER | MASTER AT AR Officer | 1 | $0 | $0 |
| JOHNNY G SCOTT | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| RODNEY OSHER | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| ETHAN A BROWN | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| MIGUEL RAMOS | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KRIS M BEGOLLY | BUS MANAGER/ Trustee or director, Officer | 40 | $91,760 | $57,211 |
| ROBERT M KERR | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JOSHUA D BOYD | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| MATTHEW D SALWAY | TRUSTEE/EXEC Trustee or director | 1 | $0 | $0 |
| JAMES T KINNEY | RECORDING SE Trustee or director, Officer | 1 | $0 | $0 |
| ETHAN A BROWN | MASTER AT AR Trustee or director | 1 | $0 | $0 |
| LEWIS P TODD | FINANCE COMM Trustee or director | 1 | $0 | $0 |
| BRYAN C MURRELL | FINANCE COMM Trustee or director | 1 | $0 | $0 |
| ANDREW M PRILLER | FINANCE COMM Trustee or director | 1 | $0 | $0 |
| JOSHUA R REITH | FINANCE COMM Trustee or director | 1 | $0 | $0 |
| LARRY A PERSINGER | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| CLAYTON A KILGORE | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| KENNY D HASSELL | EXAMINING BO Trustee or director | 1 | $0 | $0 |
| TIMOTHY J MUSHILL | EXAMINING BO Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KRIS M BEGOLLY | BUS MANAGER/ Trustee or director, Officer | 40 | $86,606 | $55,792 |
| ROBERT M KERR | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JOSHUA D BOYD | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| MATTHEW D SALWAY | TRUSTEE/EXEC Trustee or director | 1 | $0 | $0 |
| JAMES M MATTHEWS | TRUSTEE-HEAL Trustee or director | 1 | $0 | $0 |
| JAMES T KINNEY | RECORDING SE Trustee or director, Officer | 1 | $0 | $0 |
| ETHAN A BROWN | MASTER AT AR Trustee or director | 1 | $0 | $0 |
| LEWIS P TODD | FINANCE COMM Trustee or director | 1 | $0 | $0 |
| BRYAN C MURRELL | FINANCE COMM Trustee or director | 1 | $0 | $0 |
| ANDREW M PRILLER | FINANCE COMM Trustee or director | 1 | $0 | $0 |
| JOSHUA R REITH | FINANCE COMM Trustee or director | 1 | $0 | $0 |
| LARRY A PERSINGER | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| CLAYTON A KILGORE | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| KENNY D HASSEL | EXAMINING BO Trustee or director | 1 | $0 | $0 |
| TIMOTHY J MUSHILL | EXAMINING BO Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 520 NAVAL BASE RD, NORFOLK, VA 23505-3618
- Principal officer (990 for 2025)
- JOSHUA D BOYD, 520 NAVAL BASE ROAD, NORFOLK, VA 23505
- Signed the 990
- JOSHUA D BOYD, BUS MANAGER/FIN SECR
- Phone
- (757) 587-4768
- Website
- UALOCAL110.ORG
- Return prepared by
- JONES MADDEN & COUNCIL PLC
Mission
TO PROVIDE SERVICES AND BENEFITS TO MEMBERS AND APPRENTICES OF LOCAL UNION 110.
Program accomplishments
- TO PROVIDE SERVICES AND BENEFITS TO MEMBERS AND APPRENTICES OF LOCAL UNION 110.
- FORWARD DUES AND FEES TO STATE AND NATIONAL ORGANIZATIONS.
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
- 54-0325989
- 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)
- $6,513,476
- Income (IRS master file)
- $2,753,293
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,124,313 | $1,415,973 | $6,513,476 | XML |
| 990 | December 2024 | $2,021,066 | $953,488 | $5,805,398 | XML |
| 990 | December 2023 | $1,429,432 | $870,652 | $4,736,362 | XML |
| 990 | December 2022 | $1,394,636 | $1,064,134 | $4,177,181 | 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 54-0325989).
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 54-0325989.
- 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 JOSHUA D BOYD.
- 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 9 people; 2 received compensation from the organization, the highest $56,688 (JOSHUA D BOYD, BUS 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 $2,124,313, expenses of $1,415,973 and total assets of $6,513,476 at year end.
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