Nonprofit · EIN 31-0474230
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 392 LOCAL
Tax-exempt · CINCINNATI, OH 45202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,557,610 | $4,869,195 | $1,688,415 | $16,226,368 | $1,497,055 | $14,729,313 |
| December 31, 2024 | 990 | $5,855,357 | $4,349,845 | $1,505,512 | $14,319,751 | $2,103,918 | $12,215,833 |
| December 31, 2023 | 990 (amended) | $5,347,800 | $4,956,087 | $391,713 | $11,058,198 | $996,006 | $10,062,192 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,934,869
- Membership dues
- $5,934,869
- Program service revenue
- $0
- Investment income
- $367,513
- Net gain from sales of assets
- $22,213
- Other revenue
- $255,228
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $724,782
- Other salaries and wages
- $201,251
- Salaries, compensation and benefits (total)
- $1,806,171
- Professional fundraising fees
- $0
- Legal fees
- $2,433
- Accounting fees
- $38,000
- Depreciation
- $61,679
- Program services (functional)
- $4,869,195
Balance sheet and other
- Total assets, start of year
- $14,319,751
- Total assets, end of year
- $16,226,368
- Total liabilities, end of year
- $1,497,055
- Net assets, end of year
- $14,729,313
- Land, buildings and equipment
- $291,473
- Publicly traded securities
- $12,537,961
- Net assets without donor restrictions
- $14,729,313
- Gross receipts
- $6,608,897
- Employees
- 45
- Year formed
- 1912
- State of legal domicile
- OH
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.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| CHRISTOPHER WEBSTER | BUSINESS MAN Officer | 56 | $115,290 | $0 | $99,458 |
| JAMES HARRIS | BUSINESS AGE Officer | 48 | $112,059 | $0 | $95,386 |
| TIMOTHY O'HEARN | BUSINESS AGE Officer | 48 | $110,973 | $0 | $95,386 |
| JEFFREY KIRBY | FINANCIAL SE Trustee or director, Officer | 48 | $108,782 | $0 | $95,061 |
| MICHAEL CRAIG | BUSINESS AGE Officer | 48 | $105,615 | $0 | $89,991 |
| WILLIAM FROEHLE | BUSINESS MAN Officer | 56 | $109,020 | $0 | $84,427 |
| MATTHEW TAYLOR | VICE PRESIDE Trustee or director, Officer | 1 | $839 | $130,926 | $0 |
| JAMES CASH | BUSINESS AGE Trustee or director, Officer | 48 | $30,699 | $0 | $22,448 |
| JERRY BACK | BUSINESS AGE Officer | 48 | $13,688 | $0 | $8,992 |
| ROBERT BAKER | EXECUTIVE BO Trustee or director, Officer | 1 | $3,995 | $414 | $1,632 |
| ADAM FITZGERALD | TREASURER Trustee or director, Officer | 1 | $4,965 | $0 | $876 |
| KENNETH JACOBS JR | PRESIDENT Trustee or director, Officer | 1 | $3,620 | $502 | $771 |
| NICHOLAS NUTINI | EXECUTIVE BO Trustee or director, Officer | 1 | $2,442 | $0 | $661 |
| JON SKIRVIN | EXECUTIVE BO Trustee or director, Officer | 1 | $2,276 | $0 | $661 |
| T MATT CORCORAN | EXECUTIVE BO Trustee or director, Officer | 1 | $221 | $502 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONALD KNIGHT JR | EXECUTIVE BO Trustee or director, Officer | 1 | $298 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| WILLIAM FROEHLE | BUSINESS MAN Officer | 56 | $123,846 | $0 | $107,488 |
| JERRY BACK | BUSINESS AGE Officer | 48 | $106,576 | $0 | $91,994 |
| CHRISTOPHER WEBSTER | BUSINESS AGE Officer | 48 | $106,156 | $0 | $91,994 |
| TIMOTHY O'HEARN | BUSINESS AGE Officer | 48 | $105,338 | $0 | $91,994 |
| JAMES HARRIS | BUSINESS AGE Officer | 48 | $105,318 | $0 | $91,994 |
| JEFFREY KIRBY | FINANCIAL SE Trustee or director, Officer | 48 | $103,279 | $0 | $91,669 |
| ADAM FITZGERALD | TREASURER Trustee or director, Officer | 1 | $4,885 | $0 | $1,069 |
| JAMES CASH | PRESIDENT Trustee or director, Officer | 1 | $3,605 | $0 | $861 |
| ROBERT BAKER | EXECUTIVE BO Trustee or director, Officer | 1 | $2,312 | $442 | $913 |
| MICHAEL CRAIG | EXECUTIVE BO Trustee or director, Officer | 1 | $2,324 | $0 | $861 |
| DONALD KNIGHT JR | EXECUTIVE BO Trustee or director, Officer | 1 | $1,888 | $0 | $861 |
| KENNETH JACOBS JR | VICE PRESIDE Trustee or director, Officer | 1 | $1,634 | $442 | $0 |
| THOMAS REYNOLDS | EXECUTIVE BO Trustee or director, Officer | 1 | $828 | $0 | $259 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| WILLIAM FROEHLE | BUSINESS MAN Officer | 56 | $118,507 | $0 | $103,380 |
| JERRY BACK | BUSINESS AGE Officer | 48 | $101,385 | $0 | $88,475 |
| CHRISTOPHER WEBSTER | BUSINESS AGE Officer | 48 | $100,714 | $0 | $88,475 |
| JAMES HARRIS | BUSINESS AGE Officer | 48 | $100,316 | $0 | $88,475 |
| TIMOTHY O'HEARN | BUSINESS AGE Officer | 48 | $100,144 | $0 | $88,475 |
| JEFFREY KIRBY | FINANCIAL SE Trustee or director, Officer | 48 | $98,516 | $0 | $88,150 |
| ADAM FITZGERALD | TREASURER Trustee or director, Officer | 1 | $4,502 | $0 | $839 |
| JAMES CASH | PRESIDENT Trustee or director, Officer | 1 | $3,442 | $0 | $657 |
| ROBERT BAKER | EXECUTIVE BO Trustee or director, Officer | 1 | $2,191 | $471 | $784 |
| MICHAEL CRAIG | EXECUTIVE BO Trustee or director, Officer | 1 | $2,131 | $0 | $657 |
| DONALD KNIGHT JR | EXECUTIVE BO Trustee or director, Officer | 1 | $1,895 | $0 | $657 |
| THOMAS REYNOLDS | EXECUTIVE BO Trustee or director, Officer | 1 | $1,354 | $0 | $804 |
| KENNETH JACOBS JR | VICE PRESIDE Trustee or director, Officer | 1 | $1,502 | $471 | $0 |
Address and contacts
- Address (IRS master file)
- 1228 CENTRAL PKWY STE 200, CINCINNATI, OH 45202-7598
- In care of
- % WILLIAM B KOESTER
- Principal officer (990 for 2025)
- JEFFREY KIRBY, 1228 CENTRAL PARKWAY, CINCINNATI, OH 45202
- Signed the 990
- JEFFREY KIRBY, FINANCIAL SECRETARY
- Phone
- (513) 241-1760
- Website
- WWW.LOCAL392.COM
- Return prepared by
- KELLEY GALLOWAY SMITH GOOLSBY PSC
Mission
THE ORGANIZATION'S PRIMARY MISSION IS TO PROMOTE EMPLOYMENT OPPORTUNITIES FOR MEMBERS OF LOCAL UNION NO. 392.
Program accomplishments
- THE UNION ACHIEVED ITS PRIMARY OBJECTIVE OF PROTECTING ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION WHILE SECURING EMPLOYMENT OPPORTUNITIES WITHIN THE PLUMBING AND PIPE FITTING INDUSTRY.
- THE UNION ACHIEVED ITS PRIMARY OBJECTIVE OF PROTECTING ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION WHILE SECURING EMPLOYMENT OPPORTUNITIES WITHIN THE PLUMBING AND PIPE FITTING INDUSTRY.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0474230
- 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)
- $16,226,368
- Income (IRS master file)
- $6,608,897
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,557,610 | $4,869,195 | $16,226,368 | XML |
| 990 | December 2024 | $5,855,357 | $4,349,845 | $14,319,751 | XML |
| 990 | December 2023 | $5,347,800 | $4,956,087 | $11,058,198 | XML |
| 990 | December 2022 | $5,206,362 | $5,860,276 | $10,285,732 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 31-0474230).
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 31-0474230.
- 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 is the principal officer of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The 990 for the year ended December 31, 2025 names JEFFREY KIRBY.
- 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 16 people; 16 received compensation from the organization, the highest $115,290 (CHRISTOPHER WEBSTER, BUSINESS MAN).
- 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 $6,557,610, expenses of $4,869,195 and total assets of $16,226,368 at year end.
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