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Nonprofit · EIN 25-1229928

UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE

Also known as 542 LOCAL

Tax-exempt · PITTSBURGH, PA 15209

Financials

$1.2M$1M2023$1.2M$1.2M2024$1.2M$1.1M2025
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
December 31, 2025990$1,241,194$1,089,317$151,877$2,483,781$13,716$2,470,065
December 31, 2024990$1,188,463$1,196,300-$7,837$2,383,976$65,789$2,318,187
December 31, 2023990$1,161,719$1,036,003$125,716$2,469,211$143,187$2,326,024
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,051,246
Membership dues
$1,051,246
Program service revenue
$0
Investment income
$4,111
Other revenue
$185,837

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$175,300
Other salaries and wages
$142,220
Salaries, compensation and benefits (total)
$486,769
Professional fundraising fees
$0
Legal fees
$6,150
Accounting fees
$5,100
Occupancy
$13,793
Program services (functional)
$121,307
Management and general (functional)
$968,010

Balance sheet and other

Total assets, start of year
$2,383,976
Total assets, end of year
$2,483,781
Total liabilities, end of year
$13,716
Net assets, end of year
$2,470,065
Land, buildings and equipment
$1,188,495
Net assets without donor restrictions
$2,470,065
Gross receipts
$1,241,194
Employees
20
Year formed
1916
State of legal domicile
PA

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
CHRISTOPHER HANSELBUSINESS MANAGER
Officer
40$111,335
CHRISTOPHER T RENGERSBUSINESS AGENT
Officer
3$27,111
ERIC S KOGLINPAST PRESIDENT
Officer
5$20,593
IAN KEIBFINANCIAL SECRETARYTREASURER
Officer
5$8,589
JOSHUA SMITHEXECUTIVE BOARD
Officer
3$7,287
MICHAEL A FAZIORECORDING SECRETARY
Officer
3$385
ROBERT FURARINSIDE GUARD
Officer
3$0
RAYMOND SIEBERVICE PRESIDENT
Officer
3$0
DAVID KENNEDYEXECUTIVE BOARD
Officer
3$0
DAVID ROBINSONPRESIDENT
Officer
3$0
990 for the year ended December 31, 2024: 12 people
NameTitleHours / weekCompensation
CHRISTOPHER HANSELBUSINESS MANAGER
Officer
3$103,841
KEVIN P CRISWELLPART YEAR BUSINESS MANAGER
Officer
40$28,342
CHRISTOPHER T RENGERSBUSINESS AGENT
Officer
3$18,524
JOSHUA SMITHEXECUTIVE BOARD
Officer
3$8,792
IAN KEIBFINANCIAL SECRETARYTREASURER
Officer
5$8,390
ERIC S KOGLINPRESIDENT
Officer
5$7,999
MICHAEL A FAZIORECORDING SECRETARY
Officer
3$372
BEN COVEREXECUTIVE BOARD
Officer
3$0
BILL BAUMBECK JrEXECUTIVE BOARD
Officer
3$0
ALLEN K FREDERICKINSIDE GUARD
Officer
3$0
RAYMOND SIEBERVICE PRESIDENT
Officer
3$0
DAVID KENNEDYEXECUTIVE BOARD
Officer
3$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
KEVIN P CRISWELLBUSINESS MANAGER
Officer
40$103,638
CHRISTOPHER HANSELBUSINESS AGENT
Officer
3$12,339
CHRISTOPHER T RENGERSVICE PRESIDENTEXEC BOARD
Officer
3$10,347
ERIC S KOGLINPRESIDENT
Officer
5$10,244
IAN KEIBFINANCIAL SECRETARYTREASURER
Officer
5$7,250
MICHAEL A FAZIORECORDING SECRETARY
Officer
3$4,184
RAYMOND SIEBEREXECUTIVE BOARD
Officer
3$2,860
DAVID KENNEDYEXECUTIVE BOARD
Officer
3$0
BEN COVEREXECUTIVE BOARD
Officer
3$0
BILL BAUMBECK JREXECUTIVE BOARD
Officer
3$0
ALLEN K FREDERICKINSIDE GUARD
Officer
3$0

Address and contacts

Address (IRS master file)
227 STANTON AVE, PITTSBURGH, PA 15209-2731
In care of
% CHRISTOPHER HANSEL
Signed the 990
CHRISTOPHER HANSEL, BUSINESS MANAGER
Phone
(412) 822-8040
Return prepared by
DAVID M FLORIJAN CPA INC

Mission

TO PROTECT THE RIGHTS OF ALL ITS MEMBERS; TO SECURE IMPROVED WAGES, HOURS AND WORKING CONDITIONS AND OTHER ECONOMIC ADVANCES THROUGH ORGANIZATION, NEGOTIATIONS AND COLLECTIVE BARGAINING.

990 for the year ended December 31, 2025

Program accomplishments

  • THE MARKET RECOVERY SUBSIDY WAS USED TO MAINTAIN EMPLOYMENT LEVELS AMONG MEMBERSHIP.
    Expenses $121,307 · revenue $232,222

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
25-1229928
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)
$2,483,781
Income (IRS master file)
$1,241,194

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,241,194$1,089,317$2,483,781XML
990December 2024$1,188,463$1,196,300$2,383,976XML
990December 2023$1,161,719$1,036,003$2,469,211XML
990December 2022$1,000,655$1,074,993$2,420,235IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 25-1229928).

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 25-1229928.
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 2026 (the year ending December 31, 2026) is due May 17, 2027. 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 2025.
Who are the officers and directors of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
The 990 for the year ended December 31, 2025 lists 10 people; 6 received compensation from the organization, the highest $111,335 (CHRISTOPHER HANSEL, BUSINESS MANAGER).
How much revenue does UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,241,194, expenses of $1,089,317 and total assets of $2,483,781 at year end.

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