UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE (EIN 95-1318046)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-01-07
IRS object ID: 201310079349301306
Schema version: 2011v1.2
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-01-07T09:53:59-06:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	952556670	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BERNARD KOTKIN AND COMPANY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	533 S FREMONT AVENUE SUITE 802	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	90071	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	951318046	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	UNITED ASSOCIATION OF JOURNEYMEN AND	BusinessNameLine1
Business Name Line2	APPRENTICE OF THE UNITED STATES AND CANA	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	UNIT	NameControl
Phone	8056436345	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1955 NORTH VENTURA AVENUE	AddressLine1
City	VENTURA	City
State	CA	State
ZIP Code	93001	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RODNEY COBOS	Name
Title	BUSINESS MANAGER	Title
Phone	8056436345	Phone
Date Signed	2012-12-11	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SAL PORTARO	Name
PTIN	P01406987	PTIN
Phone	2138929090	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	RODNEY COBOS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1955 N VENTURA AVE SUITE 802	AddressLine1
City	VENTURA	City
State	CA	State
ZIP Code	93001	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	462089	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1925	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	REPRESENTATION FOR UNION MEMBERS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	5	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	160296	ContributionsGrantsPriorYear
Contributions Grants Current Year	147558	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	17307	ProgramServiceRevenuePriorYear
Program Service Revenue CY	21779	ProgramServiceRevenueCY
Investment Income Prior Year	194	InvestmentIncomePriorYear
Investment Income Current Year	36	InvestmentIncomeCurrentYear
Other Revenue Prior Year	259437	OtherRevenuePriorYear
Other Revenue Current Year	292716	OtherRevenueCurrentYear
Total Revenue Prior Year	437234	TotalRevenuePriorYear
Total Revenue Current Year	462089	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	8000	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	4000	BenefitsPaidToMembersCY
Salaries Etc Prior Year	272687	SalariesEtcPriorYear
Salaries Etc Current Year	242329	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	157591	OtherExpensePriorYear
Other Expenses Current Year	152213	OtherExpensesCurrentYear
Total Expenses Prior Year	438278	TotalExpensesPriorYear
Total Expenses Current Year	398542	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1044	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	63547	RevenuesLessExpensesCY
Total Assets BOY	75106	TotalAssetsBOY
Total Assets EOY	137718	TotalAssetsEOY
Total Liabilities BOY	7894	TotalLiabilitiesBOY
Total Liabilities EOY	6959	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	67212	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	130759	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE OBJECT OF LOCAL 484 SHALL BE TO PROVIDE WAYS AND MEANS FOR THE ADVANCEMENT OF THE BEST INTERESTS OF THE TRADE AND FOR MUTUAL PROTECTION AND BENEFITS, TO ORGANIZE ALL WORK COMING WITHIN THE JURISDICTION OF LOCAL 484, TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANCES THROUGH ORGANIZATION, NEGOTIATIONS AND COLLECTIVE BARGAINING.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	386418	Expense
Description	PROGRAM SERVICES USED TO PROTECT MEMBERS FROM UNJUSTAND INJURIOUS COMPETITION AND TO SPONSOR PROGRAMS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	4000	Expense
Description	DEATH BENEFITS PAID TO BENEFICIARIES.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	390418	TotalProgramServiceExpense
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	1	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	5	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	0	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RODNEY M COBOS	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	8056436345	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1955 NORTH VENTURA AVENUE	AddressLine1
City	VENTURA	City
State	CA	State
ZIP Code	93001	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
RODNEY COBOS
FINANCIAL SEC/ TREASURY	40.00	X	94952	0	0
MICHAEL S BOSTON
PRESIDENT	40.00	X	952	0	0
TIMOTHY REDONDO
VICE PRESIDENT	1.00	X	2380	0	0
ARTHUR DOMINQUEZ
RECORDING SECRETARY	1.00	X	0	0	0
ARTHUR GONZALEZ
EXECUTIVE BOARD	1.00	X	0	0	0
MICHAEL MACDONELL
EXECUTIVE BOARD	1.00	X	0	0	0
MICHAEL KEELING
EXECUTIVE BOARD	1.00	X	0	0	0
PHILIP KEELING
EXECUTIVE BOARD	1.00	X	0	0	0
JOHN CABRAL
FINANCE COMMITTEE	1.00	X	0	0	0
THOMAS HERNANDEZ
FINANCE COMMITTEE	1.00	X	0	0	0
RUDY ZAMORA
FINANCE COMMITTEE	1.00	X	0	0	0
LEO SCHEINERT
EXECUTIVE BOARD	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	98284	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	147558	MembershipDues
Total Contributions	147558	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MORTUARY ASSESSMENT	900099	12291	12291
INITIATION FEES	900099	7403	7403
REINSTATEMENT FEES	900099	2085	2085

Field	Value	IRS element (for citing)
Total Program Service Revenue	21779	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	36	TotalRevenueColumn
Related Or Exempt Function Income	36	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
DC16 REIMBURSEMENTS	900099	213333	213333
APPRENTICE REIMBURSEME	900099	58931	58931
MISCELLANEOUS	900099	12476	12476

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7976	TotalRevenueColumn
Related Or Exempt Function Income	7976	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	292716	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	462089	TotalRevenueColumn
Related Or Exempt Function Income	314531	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	4000	Total
Program Services	4000	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	98284	Total
Program Services	98284	ProgramServices

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	43739	Total
Program Services	43739	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	69629	Total
Program Services	69629	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	19212	Total
Program Services	19212	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	11465	Total
Program Services	11465	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	6100	Total
Management And General	6100	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	23586	Total
Program Services	23586	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	4496	Total
Program Services	4496	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	14366	Total
Program Services	14366	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	74361	Total
Program Services	74361	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2024	Total
Management And General	2024	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2692	Total
Program Services	2692	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
AUTOMOBILE EXPENSE	9537	9537
DONATION	6915	6915
MEMBER BENEFITS	5122	5122
WORKERS COMPENSATION	3014	3014

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	398542	Total
Program Services	390418	ProgramServices
Management And General	8124	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	31095	BOY
EOY	95695	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	21023	BOY
EOY	21059	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	168019	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	147055	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	22988	BOY
EOY	20964	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	75106	BOY
EOY	137718	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	7894	BOY
EOY	6959	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	7894	BOY
EOY	6959	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	63068	BOY
EOY	118324	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4144	BOY
EOY	12435	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	67212	BOY
EOY	130759	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	75106	BOY
EOY	137718	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	63547	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	0	SubstantiallyAllDuesNondeduct
Only In House Lobbying	1	OnlyInHouseLobbying
Agree To Carryover Prior Year	0	AgreeToCarryoverPriorYear

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	16450	OtherCostOrOtherBasis
Book Value	16450	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	151569	OtherCostOrOtherBasis
Depreciation	147055	Depreciation
Book Value	4514	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	20964	TotalOfBookValueLandBuildings
Total Revenue	462089	TotalRevenue
Total Expenses	398542	TotalExpenses
Excess Or Deficit For Year	63547	ExcessOrDeficitForYear
Excess Or Deficit Per FS	63547	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	462089	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	462089	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	462089	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	398542	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	398542	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	398542	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 15	SALARIES OF OFFICERS ARE ESTABLISHED BY THE ENTITY'S BY-LAWS.
FORM 990, PART VI, SECTION C, LINE 19	THE FORM 990 IS AVAILABLE IN THE ENTITY'S OFFICE FOR REVIEW BY APPOINTMENT ONLY. FINANCIAL INFORMATION IS MADE AVAILABLE TO MEMBERS AT SCHEDULED MEETINGS.
FORM 990, PART XI, LINE 2C	THE ORGANIZATIONS BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT ACCOUNTANTS.	AUDIT COMMITTEE