Nonprofit · EIN 25-1234320
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 354 LOCAL
Tax-exempt · YOUNGWOOD, PA 15697
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,628,901 | $1,588,278 | $40,623 | $1,199,609 | $330,645 | $868,964 |
| June 30, 2024 | 990 | $1,355,949 | $1,567,266 | -$211,317 | $1,186,078 | $406,417 | $779,661 |
| June 30, 2023 | 990 | $1,548,496 | $1,772,171 | -$223,675 | $1,277,341 | $281,045 | $996,296 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,568,529
- Investment income
- $16,413
- Net rental income
- $7,050
- Other revenue
- $43,959
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $125,070
- Other salaries and wages
- $338,581
- Salaries, compensation and benefits (total)
- $816,652
- Professional fundraising fees
- $0
- Legal fees
- $3,600
- Accounting fees
- $7,720
- Occupancy
- $16,268
- Travel
- $24,591
- Depreciation
- $16,469
- Program services (functional)
- $1,245,856
- Management and general (functional)
- $342,422
Balance sheet and other
- Total assets, start of year
- $1,186,078
- Total assets, end of year
- $1,199,609
- Total liabilities, end of year
- $330,645
- Net assets, end of year
- $868,964
- Land, buildings and equipment
- $63,358
- Publicly traded securities
- $664,136
- Net assets without donor restrictions
- $652,137
- Net assets with donor restrictions
- $216,827
- Gross receipts
- $1,628,901
- Employees
- 5
- Year formed
- 1972
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Tim Custer | Business ManagerSecretary Former | 0 | $125,070 | $88,544 |
| Jamie Byron | President Trustee or director | 0 | $0 | $0 |
| Paul Fitzgerald | Vice President Trustee or director | 0 | $0 | $0 |
| Darryl Ray | Trustee Trustee or director | 0 | $0 | $0 |
| Edward Andolina | Trustee Trustee or director | 0 | $0 | $0 |
| Chad Morrison | Business ManagerSecretary Officer | 0 | $0 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Tim Custer | Business ManagerSecretary Officer | 0 | $119,881 | $85,635 |
| Darryl Ray | Trustee Trustee or director | 0 | $0 | $0 |
| Edward Andolina | Trustee Trustee or director | 0 | $0 | $0 |
| Jamie Byron | Vice President Trustee or director | 0 | $0 | $0 |
| Melvin Deneen | President Trustee or director | 0 | $0 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Tim Custer | Business ManagerSecretary Officer | 0 | $117,798 | $82,167 |
| Darryl Ray | Trustee Trustee or director | 0 | $0 | $0 |
| Edward Andolina | Trustee Trustee or director | 0 | $0 | $0 |
| Jamie Byron | Vice President Trustee or director | 0 | $0 | $0 |
| Melvin Deneen | President Trustee or director | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1, YOUNGWOOD, PA 15697-0001
- In care of
- % CHAD MORRISON
- Principal officer (990 for 2024)
- Chad Morrison, PO Drawer 1, Youngwood, PA 15697
- Signed the 990
- CHAD MORRISON, Business ManagerSecretary
- Phone
- (724) 925-7238
- Return prepared by
- Long Mulhearn & Criste P C
Mission
The aspirations of Plumbers & Pipe Fitters Local Union No. 354 are to construct an organization which shall sub serve the interest of its members and be a fitting monument to the society and respect of each other.
Program accomplishments
- Program Services establish wages, hours, and other conditions of employment. Additionally, these services establish rules and procedures for the settlement of disputes and differences between parties and maintain a sufficiency of skilled journeymen.Expenses $1,245,856
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 25-1234320
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,199,609
- Income (IRS master file)
- $1,628,901
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,628,901 | $1,588,278 | $1,199,609 | XML |
| 990 | June 2024 | $1,355,949 | $1,567,266 | $1,186,078 | XML |
| 990 | June 2023 | $1,548,496 | $1,772,171 | $1,277,341 | XML |
| 990 | June 2022 | $1,654,508 | $1,790,550 | $1,481,135 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 25-1234320).
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 25-1234320.
- 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 June 30, 2026) is due November 16, 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 June 2025.
- Who is the principal officer of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The 990 for the year ended June 30, 2025 names Chad Morrison.
- Who are the officers and directors of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The 990 for the year ended June 30, 2025 lists 6 people; 1 received compensation from the organization, the highest $125,070 (Tim Custer, Business ManagerSecretary).
- How much revenue does UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,628,901, expenses of $1,588,278 and total assets of $1,199,609 at year end.
Other nonprofits in YOUNGWOOD
- LOCAL 354 PLUMBERS & PIPE FITTERS HEALTH & WELFARE FUND EIN 23-7335250 · last filed 990 for 2024
- LOCAL WORKFORCE INVESTMENT FOR THE WESTMORELAND-FAYETTE WORKFORCE EIN 25-1860049 · last filed 990 for 2025
- WESTMORELAND COUNTY COMMUNITY COLLEGE EDUCATIONAL FOUNDATION INC EIN 25-1511934 · last filed 990 for 2025
- JOINT APPRENTICESHIP TRAINING COMMITTEE EDUCATION FUND OF PLUMBE EIN 25-1236977 · last filed 990 for 2025
- HEAL ANIMAL RESCUE EIN 20-5240184 · last filed 990 for 2025
- YOUNGWOOD VOLUNTEER HOSE COMPANY NO 1 EIN 25-6056179 · last filed 990 for 2025
- YOUNGWOOD A&B CLUB EIN 25-0895755 · last filed 990 for 2024
- YOUNGWOOD AREA PARK AND POOL ENTERPRISE INC EIN 25-1117114 · last filed 990 for 2025