Nonprofit · EIN 34-0308388
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 396 LOCAL
Tax-exempt · BOARDMAN, OH 44512
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,324,018 | $1,223,983 | $100,035 | $3,789,393 | $590 | $3,788,803 |
| December 31, 2024 | 990 | $1,258,104 | $1,189,389 | $68,715 | $3,628,971 | $545 | $3,628,426 |
| December 31, 2023 | 990 | $1,584,469 | $1,250,089 | $334,380 | $3,482,482 | $787 | $3,481,695 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,133,363
- Membership dues
- $1,117,349
- Program service revenue
- $0
- Investment income
- $85,620
- Net rental income
- $42,000
- Other revenue
- $105,035
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $15,072
- Compensation of officers, directors and key employees
- $220,929
- Other salaries and wages
- $73,815
- Salaries, compensation and benefits (total)
- $590,705
- Professional fundraising fees
- $0
- Legal fees
- $1,186
- Accounting fees
- $8,610
- Occupancy
- $37,012
- Depreciation
- $41,655
Balance sheet and other
- Total assets, start of year
- $3,628,971
- Total assets, end of year
- $3,789,393
- Total liabilities, end of year
- $590
- Net assets, end of year
- $3,788,803
- Land, buildings and equipment
- $305,742
- Net assets without donor restrictions
- $3,582,268
- Net assets with donor restrictions
- $206,535
- Gross receipts
- $1,324,018
- Employees
- 10
- Volunteers
- 0
- Year formed
- 1998
- 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 |
|---|---|---|---|
| MARTIN LONEY | BSN. MGR/TREASURER Trustee or director | 40 | $106,913 |
| BRENT KELLEY | BUSINESS AGENT Trustee or director | 40 | $104,443 |
| STEPHEN WHITE | EXEC. BOARD Trustee or director | 2 | $3,067 |
| DONALD SUDON | VICE-PRESIDENT Officer | 2 | $2,692 |
| JAMES NOLFI | PRESIDENT Officer | 2 | $2,368 |
| MATTHEW CHAPEL | EXEC. BOARD Trustee or director | 2 | $1,946 |
| LOREN BUTZ | EXEC. BOARD Trustee or director | 2 | $1,298 |
| JOSEPH LONGO | EXEC. BOARD Trustee or director | 2 | $1,077 |
| STEPHEN COX | RECORDING SECY Officer | 2 | $0 |
| RICHARD DURBIN | INSIDE SENTRY Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN LONEY | BSN. MGR/TREASURER Trustee or director | 40 | $102,093 |
| BRENT KELLEY | BUSINESS AGENT Trustee or director | 40 | $99,613 |
| JAMES NOLFI | PRESIDENT Officer | 2 | $1,230 |
| LOREN BUTZ | EXEC. BOARD Trustee or director | 2 | $1,230 |
| MATTHEW CHAPEL | EXEC. BOARD Trustee or director | 2 | $1,230 |
| STEPHEN COX | RECORDING SECY Officer | 2 | $0 |
| DONALD SUDON | VICE-PRESIDENT Officer | 2 | $0 |
| JOSEPH LONGO | EXEC. BOARD Trustee or director | 2 | $0 |
| RICHARD DURBIN | INSIDE SENTRY Trustee or director | 2 | $0 |
| STEPHEN WHITE | EXEC. BOARD Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN LONEY | BSN. MGR/TREASURER Trustee or director | 40 | $99,031 |
| BRENT KELLEY | BUSINESS AGENT Trustee or director | 40 | $96,561 |
| DONALD SUDON | VICE-PRESIDENT Officer | 2 | $5,445 |
| MATTHEW CHAPEL | EXEC. BOARD Trustee or director | 2 | $2,463 |
| JOSEPH LONGO | EXEC. BOARD Trustee or director | 2 | $1,996 |
| JAMES NOLFI | PRESIDENT Officer | 2 | $0 |
| STEPHEN COX | RECORDING SEC'Y Officer | 2 | $0 |
| RICHARD DURBIN | INSIDE SENTRY Trustee or director | 2 | $0 |
| LOREN BUTZ | EXEC. BOARD Trustee or director | 2 | $0 |
| STEPHEN WHITE | EXEC. BOARD Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 493 BEV RD BLDG 3, BOARDMAN, OH 44512-6455
- Principal officer (990 for 2025)
- MARTIN LONEY, 493 BEV RD 3, BOARDMAN, OH 44512
- Signed the 990
- MARTIN LONEY, BUSINESS MANAGER
- Phone
- (330) 758-4596
- Website
- www.ualocal396.org
- Return prepared by
- Yurchyk & Davis CPA's Inc
Mission
TO ADVANCE THE INTEREST OF UNION MEMBERS
Program accomplishments
- TO PROTECT, MAINTAIN, AND ADVANCE THE INTEREST OF THE PLUMBERS AND STEAMFITTERS UNION.
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
- 34-0308388
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1956
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,789,393
- Income (IRS master file)
- $1,324,018
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,324,018 | $1,223,983 | $3,789,393 | IRS |
| 990 | December 2024 | $1,258,104 | $1,189,389 | $3,628,971 | IRS |
| 990 | December 2023 | $1,584,469 | $1,250,089 | $3,482,482 | XML |
| 990 | December 2022 | $1,675,961 | $1,194,694 | $3,108,413 | 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 34-0308388).
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 34-0308388.
- 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 1956.
- 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 MARTIN LONEY.
- 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; 8 received compensation from the organization, the highest $106,913 (MARTIN LONEY, BSN. MGR/TREASURER).
- 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 $1,324,018, expenses of $1,223,983 and total assets of $3,789,393 at year end.
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