UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE (EIN 94-0360606)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-04
IRS object ID: 202543089349303984
Schema version: 2024v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-04T19:15:06-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	261516917	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HNK CPAS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1950 CORDELL CT STE 101	AddressLine1Txt
City	EL CAJON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	920200923	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	940360606	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CALIFORNIA STATE PIPE TRADES	BusinessNameLine1Txt
Business Name Line2	COUNCIL OF THE UNITED ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CALI	BusinessNameControlTxt
Phone	9164467311	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1121 L STREET STE 601	AddressLine1Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95814	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DENNIS M HARTLEY	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	9164467311	PhoneNum
Signature	2025-05-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MATTHEW HOWARD CPA	PreparerPersonNm
PTIN	P01234190	PTIN
Phone	6194423386	PhoneNum
Preparation	2025-05-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DENNIS M HARTLEY	PrincipalOfficerNm
Gross Receipts	$5,654,390	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1942	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROMOTE THE WELFARE AND WORKING CONDITIONS OF THE UNITED ASSOCIATION'S MEMBERSHIP.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$6,319,195	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,345,107	CYProgramServiceRevenueAmt
PY Investment Income	$158,057	PYInvestmentIncomeAmt
CY Investment Income	$309,283	CYInvestmentIncomeAmt
PY Other Revenue	$3,619	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$6,480,871	PYTotalRevenueAmt
CY Total Revenue	$5,654,390	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$755,634	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$920,408	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$5,363	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,350,516	PYOtherExpensesAmt
CY Other Expenses	$5,928,070	CYOtherExpensesAmt
PY Total Expenses	$5,106,150	PYTotalExpensesAmt
CY Total Expenses	$6,848,478	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,374,721	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,194,088	CYRevenuesLessExpensesAmt
Total Assets BOY	$11,089,342	TotalAssetsBOYAmt
Total Assets EOY	$9,894,861	TotalAssetsEOYAmt
Total Liabilities BOY	$393	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$11,088,949	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,894,861	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROMOTE THE WELFARE AND WORKING CONDITIONS OF THE UNITED ASSOCIATION'S MEMBERSHIP.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO PROMOTE THE WELFARE AND WORKING CONDITIONS OF THE UNITED ASSOCIATION'S MEMBERSHIP.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	Yes (true)	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	26	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	4	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DENNIS M HARTLEY	PersonNm
Phone	9164467311	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1121 L STREET SUITE 601	AddressLine1Txt
Address Line2	1121 L STREET SUITE 601	AddressLine2Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95814	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DENNIS M HARTLEY
EXECUTIVE DI	40.00	Yes (X)	Yes (X)	$297,214	$0	$0
MICHAEL SHANE BOSTON
PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
BEN CLAYTON
VICE PRESIDE	5.00	Yes (X)	Yes (X)	$0	$0	$0
RODNEY COBOS
DISTRICT VP	5.00	Yes (X)	Yes (X)	$0	$0	$0
TODD GOLDEN
VICE PRESIDE	5.00	Yes (X)	Yes (X)	$0	$0	$0
MATT GOODY
DISTRICT VP	5.00	Yes (X)	Yes (X)	$0	$0	$0
LARRY MAZZOLA JR
RECORDING SE	5.00	Yes (X)	Yes (X)	$0	$0	$0
STEVEN MCCALL
VICE PRESIDE	5.00	Yes (X)	Yes (X)	$0	$0	$0
MICKEY OWENS
VICE PRESIDE	5.00	Yes (X)	Yes (X)	$0	$0	$0
CHE TIMMONS
VICE PRESIDE	5.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$297,214	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES & ASSESSMENTS	Desc
Total Revenue Column	$5,345,107	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,345,107	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,345,107	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$309,283	TotalRevenueColumnAmt
Related Or Exempt Func Income	$309,283	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,654,390	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,654,390	RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$297,214	TotalAmt
Program Services	$297,214	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$268,132	TotalAmt
Program Services	$131,384	ProgramServicesAmt
Management And General	$131,385	ManagementAndGeneralAmt
Fundraising	$5,363	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$319,104	TotalAmt
Program Services	$159,552	ProgramServicesAmt
Management And General	$159,552	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$35,958	TotalAmt
Program Services	$17,979	ProgramServicesAmt
Management And General	$17,979	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$323,850	TotalAmt
Program Services	$323,850	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$17,841	TotalAmt
Management And General	$17,841	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$285,596	TotalAmt
Program Services	$285,596	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$218,375	TotalAmt
Program Services	$218,375	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$186,379	TotalAmt
Program Services	$93,189	ProgramServicesAmt
Management And General	$93,190	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$692,916	TotalAmt
Program Services	$692,916	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$25,901	TotalAmt
Program Services	$25,901	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$17,190	TotalAmt
Management And General	$17,190	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
PY PAC FUND CONTRIBUTIONS	$1,550,746	$1,550,746
CY PAC FUND CONTRIBUTIONS	$1,382,654	$1,382,654
MEETING & TRAVEL EXPENSES	$441,038	$441,038
LEGISLATIVE ADVOCATE	$263,260	$263,260

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$522,324	TotalAmt
Program Services	$522,324	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,848,478	TotalAmt
Program Services	$6,405,978	ProgramServicesAmt
Management And General	$437,137	ManagementAndGeneralAmt
Fundraising	$5,363	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$11,030,013	BOYAmt
EOY	$9,731,220	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$5,909	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$165,126	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$114,120	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$53,420	BOYAmt
EOY	$51,006	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$112,635	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$11,089,342	BOYAmt
EOY	$9,894,861	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$393	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$393	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$11,088,949	BOYAmt
EOY	$9,894,861	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,088,949	BOYAmt
EOY	$9,894,861	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$11,089,342	BOYAmt
EOY	$9,894,861	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,194,088	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Internal Funds Contributed	$1,382,654	InternalFundsContributedAmt
Total Exempt Function Expend	$1,382,654	TotalExemptFunctionExpendAmt
Form1120 POL Filed	false	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CA STATE PIPE TRADES COUNCIL PAC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1121 L STREET SUITE 601	AddressLine1Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95814	ZIPCd

Field	Value	IRS element (for citing)
EIN	680271716	EIN
Paid Internal Funds	$1,382,654	PaidInternalFundsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$165,126	OtherCostOrOtherBasisAmt
Depreciation	$114,120	DepreciationAmt
Book Value	$51,006	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$51,006	TotalBookValueLandBuildingsAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	DENNIS M HARTLEY	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$297,214	BaseCompensationFilingOrgAmt
Total Compensation Filing Org	$297,214	TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE GOVERNING BODY RECEIVES A COPY OF FORM 990 FOR REVIEW PRIOR TO FILING. ANY QUESTIONS AND/OR COMMENTS ARE DISCUSSED WITH THE CPA PREPAER.
FORM 990, PAGE 6, PART VI, LINE 19	ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.