Nonprofit · EIN 94-1073900
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 38 LOCAL
Tax-exempt · SAN FRANCISCO, CA 94103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $9,574,294 | $7,275,052 | $2,299,242 | $41,740,370 | $1,256,706 | $40,483,664 |
| December 31, 2023 | 990 | $9,327,459 | $7,038,136 | $2,289,323 | $39,616,802 | $1,403,571 | $38,213,231 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $6,167,229
- Membership dues
- $6,167,229
- Program service revenue
- $0
- Investment income
- $613,049
- Net rental income
- $1,699,944
- Other revenue
- $2,794,016
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $2,977,064
- Other salaries and wages
- $691,712
- Salaries, compensation and benefits (total)
- $4,231,179
- Professional fundraising fees
- $0
- Accounting fees
- $53,451
- Occupancy
- $519,476
- Travel
- $176,860
- Depreciation
- $622,559
Balance sheet and other
- Total assets, start of year
- $39,616,802
- Total assets, end of year
- $41,740,370
- Total liabilities, end of year
- $1,256,706
- Net assets, end of year
- $40,483,664
- Land, buildings and equipment
- $19,204,465
- Publicly traded securities
- $7,873,753
- Net assets without donor restrictions
- $40,483,664
- Gross receipts
- $9,574,294
- Employees
- 27
- Volunteers
- 0
- Year formed
- 1947
- State of legal domicile
- CA
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LARRY MAZZOLA JR | BUSINESS MANAGER/FIN'L SECY TREASURER Officer | 48 | $341,304 | $224,299 |
| ANTHONY GUZZETTA | ORGANIZER/EXECUTIVE BOARD Officer | 48 | $240,236 | $158,248 |
| WILLIAM BLACKWELL | BUSINESS AGENT Officer | 48 | $201,928 | $191,656 |
| JOHN CHIARENZA | BUSINESS AGENT Officer | 48 | $201,128 | $191,656 |
| FRANK REARDON | BUSINESS AGENT Officer | 48 | $221,080 | $171,304 |
| RJ FERRARI | BUSINESS AGENT Officer | 48 | $202,024 | $189,160 |
| JOHN CORSO | BUSINESS AGENT Officer | 48 | $206,008 | $183,976 |
| KABIN KARKI | ACCOUNTANT Highest-paid employee | 35 | $167,619 | $65,162 |
| RON KETTELL | DIRECTOR OF TECHNOLOGY Highest-paid employee | 40 | $190,408 | $34,170 |
| MARLENE MARES | OFFICE MANAGER/ADMIN ASSISTANT Highest-paid employee | 35 | $136,239 | $57,635 |
| LISA ANDRINI | CLERICAL Highest-paid employee | 35 | $102,769 | $57,187 |
| JAMES GIAMBRUNO | VICE PRESIDENT Officer | 0.5 | $9,288 | $0 |
| NATE GAMBLE | EXECUTIVE BOARD Officer | 0.5 | $8,712 | $0 |
| JOSEPH LEWKOWITZ III | EXECUTIVE BOARD Officer | 0.5 | $8,402 | $0 |
| DANIEL MCCORMICK III | PRESIDENT Officer | 0.5 | $8,124 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICK BELL | RECORDING SECRETARY Officer | 0.5 | $7,384 |
| KEVIN CARLOMAGNO | EXECUTIVE BOARD Officer | 0.5 | $7,155 |
| DAVID ALIANO | FINANCE COMMITTEE Officer | 0.5 | $3,600 |
| KEVIN DIMIC | EXAMINING BOARD Officer | 0.5 | $3,600 |
| MICHAEL RYDMAN | EXAMINING BOARD Officer | 0.5 | $3,600 |
| CYNTHIA WHELLER | FINANCE COMMITTEE Officer | 0.5 | $3,600 |
| JOHN ASPILLERA | EXAMINING BOARD Officer | 0.5 | $3,600 |
| KENDRICK LEE | FINANCE COMMITTEE Officer | 0.5 | $3,600 |
| JASHA WILSON | SENTINAL Officer | 0.5 | $3,300 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LARRY MAZZOLA JR | BUSINESS MANAGER/FIN'L SECY TREASURER Officer | 48 | $324,141 | $212,271 |
| ANTHONY GUZZETTA | ORGANIZER/EXECUTIVE BOARD Officer | 48 | $211,661 | $163,887 |
| FRANK REARDON | BUSINESS AGENT Officer | 48 | $214,849 | $156,400 |
| JOHN CHIARENZA | BUSINESS AGENT Officer | 48 | $189,489 | $181,360 |
| JOHN CORSO | BUSINESS AGENT Officer | 48 | $194,256 | $176,368 |
| RJ FERRARI | BUSINESS AGENT Officer | 48 | $199,148 | $171,376 |
| WILLIAM BLACKWELL | BUSINESS AGENT Officer | 48 | $188,064 | $181,360 |
| KABIN KARKI | ACCOUNTANT Highest-paid employee | 35 | $149,680 | $62,134 |
| MARLENE MARES | OFFICE MANAGER/ADMIN ASSISTANT Highest-paid employee | 35 | $130,209 | $54,353 |
| JOSEPH LEWKOWITZ III | EXECUTIVE BOARD Officer | 0.5 | $9,648 | $0 |
| JAMES GIAMBRUNO | VICE PRESIDENT Key employee | 0.5 | $8,511 | $0 |
| NATE GAMBLE | EXECUTIVE BOARD Officer | 0.5 | $8,351 | $0 |
| DANIEL MCCORMICK III | PRESIDENT Officer | 0.5 | $7,972 | $0 |
| PATRICK BELL | RECORDING SECRETARY Officer | 0.5 | $7,093 | $0 |
| KEVIN CARLOMAGNO | EXECUTIVE BOARD Key employee | 0.5 | $3,900 | $0 |
| DAVID ALIANO | FINANCE COMMITTEE Officer | 0.5 | $3,600 | $0 |
| KEVIN DIMIC | EXAMINING BOARD Officer | 0.5 | $3,600 | $0 |
| MICHAEL RYDMAN | EXAMINING BOARD Officer | 0.5 | $3,600 | $0 |
| CYNTHIA WHELLER | FINANCE COMMITTEE Officer | 0.5 | $3,600 | $0 |
| JOHN ASPILLERA | EXAMINING BOARD Officer | 0.5 | $3,600 | $0 |
| KENDRICK LEE | FINANCE COMMITTEE Officer | 0.5 | $3,600 | $0 |
| JASHA WILSON | SENTINAL Officer | 0.5 | $3,300 | $0 |
Address and contacts
- Address (IRS master file)
- 1621 MARKET ST, SAN FRANCISCO, CA 94103-1217
- Principal officer (990 for 2024)
- LARRY MAZZOLA JR, 1621 MARKET ST, SAN FRANCISCO, CA 94103
- Signed the 990
- LARRY MAZZOLA JR, BUSINESS MANAGER/FIN'L SECY TREASUR
- Phone
- (415) 626-2000
California records
California keeps its own records of charities and corporations. Search them by EIN 94-1073900 or by the name UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO UNITE & ASSOCIATE TOGETHER ALL PEOPLE OF THE PLUMBING & PIPEFITTING INDUSTRY FOR THE PURPOSE OF MUTUAL ASSISTANCE & PROTECTION, ADVANCE THE BEST INTEREST OF THE TRADE, SECURE & IMPROVE WAGES, WORKING CONDITIONS THROUGH ORGANIZATION, NEGOTIATIONS, & COLLECTIVE BARGAINING.
Program accomplishments
- NEGOTIATIONS & LABOR RELATIONS - ALL MEMBERS
- JOB PLACEMENT - 1002
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 | Not 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
- 94-1073900
- 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)
- $41,740,370
- Income (IRS master file)
- $9,574,294
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $9,574,294 | $7,275,052 | $41,740,370 | XML |
| 990 | December 2023 | $9,327,459 | $7,038,136 | $39,616,802 | XML |
| 990 | December 2022 | $8,526,646 | $7,245,873 | $37,319,085 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 94-1073900).
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 94-1073900.
- 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 LARRY MAZZOLA JR.
- 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 24 people; 24 received compensation from the organization, the highest $341,304 (LARRY MAZZOLA JR, BUSINESS MANAGER/FIN'L SECY TREASURER).
- 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 $9,574,294, expenses of $7,275,052 and total assets of $41,740,370 at year end.
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