Nonprofit · EIN 23-7127467
PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND
Also known as 489 LOCAL
Tax-exempt · CUMBERLAND, MD 21502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990 | $168,816 | $187,107 | -$18,291 | $413,657 | $1,413 | $412,244 |
| April 30, 2025 | 990 | $186,329 | $151,991 | $34,338 | $432,104 | $1,569 | $430,535 |
| April 30, 2024 | 990 | $176,875 | $143,284 | $33,591 | $396,670 | $473 | $396,197 |
Financial details: 990 for the year ended April 30, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $159,861
- Investment income
- $8,955
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $77,287
- Salaries, compensation and benefits (total)
- $84,838
- Professional fundraising fees
- $0
- Accounting fees
- $12,151
- Occupancy
- $9,618
- Program services (functional)
- $169,088
- Management and general (functional)
- $18,019
Balance sheet and other
- Total assets, start of year
- $432,104
- Total assets, end of year
- $413,657
- Total liabilities, end of year
- $1,413
- Net assets, end of year
- $412,244
- Net assets without donor restrictions
- $412,244
- Gross receipts
- $168,816
- Employees
- 18
- Volunteers
- 0
- Year formed
- 1967
- State of legal domicile
- MD
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 April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT UPOLE | TRUSTEE Trustee or director | 4 | $0 |
| JOHN YODER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DENTON SHRIVER | RECORDING SECRETARY Trustee or director, Officer | 1 | $0 |
| JASON LEITH | TRUSTEE Trustee or director | 1 | $0 |
| BRYAN MARKER | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended April 30, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT UPOLE | TRUSTEE Trustee or director | 4 | $0 |
| JOHN YODER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DENTON SHRIVER | RECORDING SECRETARY Trustee or director, Officer | 1 | $0 |
| JASON LEITH | TRUSTEE Trustee or director | 1 | $0 |
| BRYAN MARKER | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended April 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT UPOLE | TRUSTEE Trustee or director | 4 | $0 |
| JOHN YODER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DENTON SHRIVER | RECORDING SECRETARY Trustee or director, Officer | 1 | $0 |
| JASON LEITH | TRUSTEE Trustee or director | 1 | $0 |
| BRYAN MARKER | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2 PARK ST, CUMBERLAND, MD 21502-3114
- Principal officer (990 for 2025)
- SCOTT UPOLE, 2 PARK ST, CUMBERLAND, MD 21502
- Signed the 990
- SCOTT UPOLE, BUSINESS MANAGER
- Phone
- (301) 722-8515
- Return prepared by
- Fike Conner & Associates PA
Mission
TRAINING OF UNION MEMBERS IN THEIR CRAFT.
Program accomplishments
- ADMINISTER AND OPERATE THE APPRENTICESHIP PROGRAM. PROVIDE TRAINING TO JOURNEYMAN TO ASSIST THEM IN MEETING THE CHANGES IN THE INDUSTRY AND TO HELP THEM COMPLY WITH NEW REGULATIONS IN THE CRAFT OF PIPEFITTING AND PLUMBING.Expenses $169,088 · revenue $159,861
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990 on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 23-7127467
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1971
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $413,657
- Income (IRS master file)
- $168,816
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2026 | $168,816 | $187,107 | $413,657 | XML |
| 990 | April 2025 | $186,329 | $151,991 | $432,104 | XML |
| 990 | April 2024 | $176,875 | $143,284 | $396,670 | XML |
| 990 | April 2023 | $164,072 | $125,409 | $363,678 | IRS |
| 990 | April 2022 | – | – | – | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | 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 23-7127467).
Questions about PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND
- What is the EIN of PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND?
- The employer identification number (EIN) of PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND is 23-7127467.
- Is PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND 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 PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2026.
- Who is the principal officer of PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND?
- The 990 for the year ended April 30, 2026 names SCOTT UPOLE.
- Who are the officers and directors of PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND?
- The 990 for the year ended April 30, 2026 lists 5 people; 0 received compensation from the organization.
- How much revenue does PLUMBERS AND STEAMFITTERS LOCAL UNION NO 489 TRAINING FUND have?
- On its 990 for the year ended April 30, 2026 it reported revenue of $168,816, expenses of $187,107 and total assets of $413,657 at year end.
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