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Nonprofit · EIN 61-0310010

UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE

Also known as 452 LOCAL

Tax-exempt · LEXINGTON, KY 40510

Financials

$1.9M$1.6M2023$2.1M$1.5M2024
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
June 30, 2025990$2,144,982$1,547,497$597,485$6,667,695$88,178$6,579,517
June 30, 2024990$1,948,773$1,611,037$337,736$5,884,303$93,775$5,790,528
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$229,388
Membership dues
$229,388
Program service revenue
$1,624,368
Investment income
$247,360
Net gain from sales of assets
$1,005
Other revenue
$43,866

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$718,169
Compensation of officers, directors and key employees
$278,754
Other salaries and wages
$70,150
Salaries, compensation and benefits (total)
$619,735
Professional fundraising fees
$0
Legal fees
$5,650
Accounting fees
$8,500
Travel
$11,825
Depreciation
$19,809
Program services (functional)
$1,049,029
Management and general (functional)
$498,468

Balance sheet and other

Total assets, start of year
$5,884,303
Total assets, end of year
$6,667,695
Total liabilities, end of year
$88,178
Net assets, end of year
$6,579,517
Land, buildings and equipment
$99,556
Publicly traded securities
$5,560,518
Net assets without donor restrictions
$5,594,890
Net assets with donor restrictions
$984,627
Gross receipts
$2,918,977
Employees
2

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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
DOUG CONLEYPRES/BUS MGR
Officer
50$141,854
JIMMY PRESTONSECRETARY/TR
Officer
50$136,900
990 for the year ended June 30, 2024: 2 people
NameTitleHours / weekCompensation
DOUG CONLEYPRES/BUS MGR
Officer
40$131,858
JIMMY PRESTONSECRETARY/TR
Officer
40$127,261

Address and contacts

Address (IRS master file)
701 ALLENRIDGE PT, LEXINGTON, KY 40510-1013
Principal officer (990 for 2024)
JIMMY PRESTON
Signed the 990
JIMMY PRESTON, SECRETARY/TREASURER
Phone
(859) 252-8337
Return prepared by
FRANK N HESTAND CPA PSC

Mission

OPERATION OF LOCAL TRADE UNION

990 for the year ended June 30, 2025

Program accomplishments

  • OPERATION OF LOCAL TRADE UNION FOR PLUMBERS AND PIPEFITTERS
    Expenses $1,037,204
  • PROMOTION OF LOCAL TRADE UNION.
    Expenses $11,825

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
61-0310010
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1963
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$6,667,695
Income (IRS master file)
$2,918,977

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$2,144,982$1,547,497$6,667,695IRS
990June 2024$1,948,773$1,611,037$5,884,303XML
990June 2023$1,708,644$1,539,202$5,335,210IRS
990June 2022–––IRS
990June 2021–––IRS
990June 2019–––IRS
990June 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 61-0310010).

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 61-0310010.
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 1963.
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 June 30, 2026) is due November 16, 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 June 2025.
Who is the principal officer of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
The 990 for the year ended June 30, 2025 names JIMMY PRESTON.
Who are the officers and directors of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
The 990 for the year ended June 30, 2025 lists 2 people; 2 received compensation from the organization, the highest $141,854 (DOUG CONLEY, PRES/BUS MGR).
How much revenue does UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE have?
On its 990 for the year ended June 30, 2025 it reported revenue of $2,144,982, expenses of $1,547,497 and total assets of $6,667,695 at year end.

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