Nonprofit · EIN 31-1270975
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as OHIO STATE ASSOCIATION
Tax-exempt · CINCINNATI, OH 45202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $3,192,695 | $3,363,920 | -$171,225 | $1,290,333 | $0 | $1,290,333 |
| March 31, 2025 | 990 | $3,067,257 | $3,227,335 | -$160,078 | $1,539,429 | $0 | $1,539,429 |
| March 31, 2024 | 990 | $3,160,296 | $3,347,095 | -$186,799 | $1,673,767 | $0 | $1,673,767 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,011,272
- Investment income
- $171,868
- Net gain from sales of assets
- $145,759
- Other revenue
- $9,555
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $7,500
- Other salaries and wages
- $1,325,576
- Salaries, compensation and benefits (total)
- $2,420,653
- Professional fundraising fees
- $0
- Accounting fees
- $53,338
- Travel
- $104,396
- Depreciation
- $97,940
Balance sheet and other
- Total assets, start of year
- $1,539,429
- Total assets, end of year
- $1,290,333
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,290,333
- Land, buildings and equipment
- $424,189
- Publicly traded securities
- $723,345
- Gross receipts
- $3,528,780
- Employees
- 15
- Volunteers
- 15
- Year formed
- 1973
- 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 March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL FROEHLE | SECRETARY/TREASURER (RESIGN 09/25) Officer | 5 | $5,400 |
| MARK TERRILL | SECRETARY/TREASURER (START 10/25) Officer | 5 | $1,200 |
| JEFF WHITE | PRESIDENT Trustee or director, Officer | 5 | $900 |
| SCOTT BENDER | BOARD MEMBER Trustee or director | 1 | $0 |
| DINO CAMERA | BOARD MEMBER Trustee or director | 1 | $0 |
| SHAWN GRAY | BOARD MEMBER Trustee or director | 1 | $0 |
| MARK HEINMILLER | BOARD MEMBER Trustee or director | 1 | $0 |
| TANNER HULL | BOARD MEMBER Trustee or director | 1 | $0 |
| MARTY LONEY | BOARD MEMBER Trustee or director | 1 | $0 |
| RYAN MCCAFFERTY | BOARD MEMBER Trustee or director | 1 | $0 |
| BRETT MCELFRESH | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC OSBORN | BOARD MEMBER Trustee or director | 1 | $0 |
| TIM STEM | BOARD MEMBER Trustee or director | 1 | $0 |
| ED SUITER | BOARD MEMBER Trustee or director | 1 | $0 |
| CHAD WALKER | BOARD MEMBER Trustee or director | 1 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRIS WEBSTER | BOARD MEMBER (START 10/25) Trustee or director | 1 | $0 |
| BRAD WENDELL | BOARD MEMBER Trustee or director | 1 | $0 |
| RANDALL WHITAKER | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended March 31, 2025: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL FROEHLE | SECRETARY/TREASURER Officer | 5 | $7,200 |
| JEFF WHITE | PRESIDENT Trustee or director, Officer | 5 | $900 |
| ERIC OSBORN | BOARD MEMBER Trustee or director | 1 | $0 |
| SHAWN GRAY | BOARD MEMBER Trustee or director | 1 | $0 |
| EDWARD AGUILA | BOARD MEMBER Trustee or director | 1 | $0 |
| BRETT MCELFRESH | BOARD MEMBER Trustee or director | 1 | $0 |
| DONALD OLS | BOARD MEMBER Trustee or director | 1 | $0 |
| TIM ELY | BOARD MEMBER Trustee or director | 1 | $0 |
| JOHN YOUNGBERG | BOARD MEMBER Trustee or director | 1 | $0 |
| MARTY LONEY | BOARD MEMBER Trustee or director | 1 | $0 |
| CHAD WALKER | BOARD MEMBER Trustee or director | 1 | $0 |
| ED SUITER | BOARD MEMBER Trustee or director | 1 | $0 |
| BRAD WENDELL | BOARD MEMBER Trustee or director | 1 | $0 |
| MARK TERRILL | BOARD MEMBER Trustee or director | 1 | $0 |
| TIM STEM | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT COLE | BOARD MEMBER Trustee or director | 1 | $0 |
| RANDALL WHITAKER | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended March 31, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN YOUNGBERG | BOARD MEMBER Trustee or director | 1 | $3,600 |
| BILL FROEHLE | SECRETARY/TREASURER Officer | 5 | $3,000 |
| JEFF WHITE | PRESIDENT Trustee or director, Officer | 5 | $900 |
| RICK SALSBURY | BOARD MEMBER Trustee or director | 1 | $0 |
| SHAWN GRAY | BOARD MEMBER Trustee or director | 1 | $0 |
| EDWARD AGUILA | BOARD MEMBER Trustee or director | 1 | $0 |
| BRETT MCELFRESH | BOARD MEMBER Trustee or director | 1 | $0 |
| DONALD OLS | BOARD MEMBER Trustee or director | 1 | $0 |
| TIM ELY | BOARD MEMBER Trustee or director | 1 | $0 |
| MARTY LONEY | BOARD MEMBER Trustee or director | 1 | $0 |
| CHAD WALKER | BOARD MEMBER Trustee or director | 1 | $0 |
| ED SUITER | BOARD MEMBER Trustee or director | 1 | $0 |
| BRAD WENDELL | BOARD MEMBER Trustee or director | 1 | $0 |
| MARK TERRILL | BOARD MEMBER Trustee or director | 1 | $0 |
| TIM STEM | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT COLE | BOARD MEMBER Trustee or director | 1 | $0 |
| RANDALL WHITAKER | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1228 CENTRAL PKWY STE 200, CINCINNATI, OH 45202-7598
- Principal officer (990 for 2025)
- JEFF WHITE, 1228 CENTRAL PARKWAY ROOM 200, CINCINNATI, OH 45202
- Signed the 990
- MARK TERRILL, SECRETARY/TREASURER
- Phone
- (513) 241-1760
- Return prepared by
- CLARK SCHAEFER HACKETT & CO
Mission
TO ORGANIZE NON UNION PLUMBERS AND PIPEFITTERS.
Program accomplishments
- ORGANIZE APPROXIMATELY 14,306 NON-UNION PLUMBERS AND PIPEFITTERS THROUGHOUT THE STATE OF OHIO.
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1270975
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,290,333
- Income (IRS master file)
- $3,528,780
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $3,192,695 | $3,363,920 | $1,290,333 | XML |
| 990 | March 2025 | $3,067,257 | $3,227,335 | $1,539,429 | XML |
| 990 | March 2024 | $3,160,296 | $3,347,095 | $1,673,767 | XML |
| 990 | March 2023 | $2,721,612 | $2,934,187 | $1,777,108 | IRS |
| 990 | March 2022 | $2,202,983 | $1,933,460 | $2,139,075 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 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 31-1270975).
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 31-1270975.
- 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 March 31, 2027) is due August 16, 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 March 2026.
- Who is the principal officer of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The 990 for the year ended March 31, 2026 names JEFF WHITE.
- Who are the officers and directors of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The 990 for the year ended March 31, 2026 lists 18 people; 3 received compensation from the organization, the highest $5,400 (BILL FROEHLE, SECRETARY/TREASURER (RESIGN 09/25)).
- How much revenue does UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $3,192,695, expenses of $3,363,920 and total assets of $1,290,333 at year end.
Other nonprofits in CINCINNATI
- CHILDRENS HOSPITAL MEDICAL CENTER EIN 31-0833936 · last filed 990 for 2025
- UC HEALTHCARE SYSTEM EIN 27-3850988 · last filed 990 for 2025
- BON SECOURS RICHMOND HEALTH SYSTEM EIN 52-1988421 · last filed 990 for 2023
- CHRIST HOSPITAL EIN 31-0538525 · last filed 990 for 2025
- KROGER CO HEALTH AND WELFARE BENEFIT TR FOR COLLECTIVELY-BARGAI EIN 31-1444123 · last filed 990 for 2024
- BETHESDA HOSPITAL INC EIN 31-0537122 · last filed 990 for 2025
- THE GOOD SAMARITAN HOSPITAL OF CINCINNATI OHIO DTD 01251995 EIN 31-0537486 · last filed 990 for 2025
- SOUTHERN OHIO CHAMBER ALLIANCE BENEFIT PLAN EIN 47-1277622 · last filed 990 for 2024