Nonprofit · EIN 35-0585753
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 440 LOCAL
Tax-exempt · INDIANAPOLIS, IN 46239
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $16,004,495 | $10,493,972 | $5,510,523 | $33,688,885 | $306,497 | $33,382,388 |
| December 31, 2024 | 990 | $17,670,775 | $10,114,391 | $7,556,384 | $32,860,966 | $4,989,101 | $27,871,865 |
| December 31, 2023 | 990 | $11,067,385 | $7,847,043 | $3,220,342 | $26,209,209 | $5,893,728 | $20,315,481 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $15,188,495
- Investment income
- $442,132
- Net rental income
- $265,625
- Net gain from sales of assets
- $75,516
- Other revenue
- $373,868
Expenses
- Grants and similar amounts paid
- $49,415
- Benefits paid to members
- $143,661
- Compensation of officers, directors and key employees
- $1,122,307
- Other salaries and wages
- $668,803
- Salaries, compensation and benefits (total)
- $2,379,496
- Professional fundraising fees
- $0
- Legal fees
- $18,246
- Accounting fees
- $44,000
- Occupancy
- $321,895
- Travel
- $66,923
- Depreciation
- $583,336
Balance sheet and other
- Total assets, start of year
- $32,860,966
- Total assets, end of year
- $33,688,885
- Total liabilities, end of year
- $306,497
- Net assets, end of year
- $33,382,388
- Land, buildings and equipment
- $14,479,483
- Publicly traded securities
- $3,238,865
- Net assets without donor restrictions
- $33,382,388
- Gross receipts
- $20,645,247
- Employees
- 44
- Volunteers
- 0
- Year formed
- 1903
- State of legal domicile
- IN
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 | Other / benefits |
|---|---|---|---|---|
| ROBERT STIENEKER | FIN'L SEC/BUS. MGR - NEW Officer | 50 | $164,088 | $79,764 |
| DOUGLAS JACKSON | BUSINESS REPRESENTATIVE Highest-paid employee | 48 | $133,294 | $73,909 |
| TODD CLEMENTS | TREASURER/BUS. REP. - NEW Officer | 50 | $133,294 | $73,908 |
| MATTHEW STIENEKER | VICE PRESIDENT/BUS. REP Officer | 48 | $133,294 | $73,908 |
| W CHRIS BROWN | BUSINESS REP/ NEG. COMM. Officer | 48 | $133,294 | $73,908 |
| MATTHEW BADGER | ORGANIZER Highest-paid employee | 48 | $116,102 | $58,634 |
| JOE GUTZWILLER | DIRECTOR OF TRAINING/NEGOTIATING COMMITTEE Officer | 48 | $64,631 | $41,920 |
| DONALD BOUGH | FIN'L SEC/BUS. MGR - PAST Officer | 50 | $51,701 | $32,940 |
| JOSH LEWIS | EXAMINING BOARD/BUS. REP Officer | 48 | $44,853 | $18,903 |
| KERRY ESTES | NEGOTIATING COMMITTEE Officer | 1 | $1,822 | $0 |
| KELLY HAMILTON | EXECUTIVE BOARD Officer | 1 | $1,601 | $0 |
| DEREK WESTFALL | RECORDING SECRETARY - NEW Officer | 1 | $1,601 | $0 |
| CHARLES BARNETTE | EXECUTIVE BOARD Officer | 1 | $1,601 | $0 |
| GEORGE POYNTER | EXECUTIVE BOARD Officer | 1 | $1,601 | $0 |
| DYLAN ALLEN | INSIDE GUARD Officer | 1 | $1,601 | $0 |
19 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL SMITH | SERGEANT - AT - ARMS Officer | 1 | $1,572 |
| TODD HENDRICKSON | EXECUTIVE BOARD Officer | 1 | $0 |
| DON GARNER | EXAMINING BOARD Officer | 1 | $0 |
| JOHN KUREK | DIRECTOR OF TRAINING Officer | 1 | $0 |
| RYAN JAGARS | FINANCE COMMITTEE Officer | 1 | $0 |
| CHRIS ARMSTRONG | EXAMINING BOARD Officer | 1 | $0 |
| ARMANDO MARTINEZ | NEGOTIATING COMMITTEE Officer | 1 | $0 |
| JOSHUA REAGAN | PRESIDENT Officer | 1 | $0 |
| SCOTT DAVIS | FINANCE COMMITTEE Officer | 1 | $0 |
| DEREK MILLER | FINANCE COMMITTEE Officer | 1 | $0 |
| MYLES LEWELLYN | EXAMINING BOARD Officer | 1 | $0 |
| GREGORY THOMPSON JR | EXAMINING BOARD Officer | 1 | $0 |
| STEVE GIERCZAK | EXAMINING BOARD Officer | 1 | $0 |
| WARREN ALEXANDER | SERGEANT - AT - ARMS Officer | 1 | $0 |
| DANNY THOMPSON JR | SERGEANT - AT - ARMS Officer | 1 | $0 |
| JOSEPH LEWELLYN | NEGOTIATING COMMITTEE Officer | 1 | $0 |
| MATT ESPICH | BUILDING TRUSTEE Officer | 1 | $0 |
| TONY HOGAN | BUILDING TRUSTEE Officer | 1 | $0 |
| MARC CLARK | TRAINING COORDINATOR Officer | 1 | $0 |
990 for the year ended December 31, 2024: 44 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DONALD BOUGH | BUS. MGR/FIN'L SEC Officer | 49 | $155,165 | $76,627 |
| ROBERT STIENEKER | TREASURER/BUS. REP. Officer | 50 | $123,566 | $70,622 |
| JAMIE FIFE | NEG. COMM. - PAST /BUS. REP. Officer | 48 | $123,566 | $70,622 |
| JOE GUTZWILLER | NEG. COMM./BUS. REP. Officer | 48 | $123,566 | $70,622 |
| MATTHEW STIENEKER | VICE PRESIDENT Officer | 1 | $123,566 | $70,622 |
| W CHRIS BROWN | BUSINESS REP/ NEG. COMM. - NEW Officer | 48 | $123,566 | $70,622 |
| TODD CLEMENTS | RECORDING SEC'Y - NEW/ORGANIZER Officer | 48 | $123,566 | $70,622 |
| GARY BEAMAN | NEG. COMM./BUS. REP. - PAST Officer | 1 | $0 | $6,244 |
| KELLY HAMILTON | EXECUTIVE BOARD/NEG. COMM. - PAST Officer | 1 | $1,487 | $0 |
| CHARLES BARNETTE | EXECUTIVE BOARD Officer | 1 | $1,487 | $0 |
| GEORGE POYNTER | EXECUTIVE BOARD Officer | 1 | $1,487 | $0 |
| DYLAN ALLEN | INSIDE GUARD - NEW Officer | 1 | $1,487 | $0 |
| KERRY ESTES | NEGOTIATING COMMITTE - NEW Officer | 1 | $1,087 | $0 |
| CAROL SMITH | SERGEANT - AT - ARMS - NEW Officer | 1 | $744 | $0 |
| ARMANDO MARTINEZ | NEG. COMM. - NEW/SERGEANT - AT - ARMS - PAST Officer | 1 | $344 | $0 |
| MYLES LEWELLYN | EXAMINING BOARD - NEW Officer | 1 | $344 | $0 |
| GREGORY THOMPSON JR | EXAMINING BOARD - NEW Officer | 1 | $344 | $0 |
| DANNY THOMPSON JR | SERGEANT - AT - ARMS - NEW Officer | 1 | $344 | $0 |
| JOSEPH LEWELLYN | NEGOTIATING COMMITTE - NEW Officer | 1 | $344 | $0 |
| ADAM STAUCH | SERGEANT - AT - ARMS - PAST Officer | 1 | $292 | $0 |
| JOSH LEWIS | EXAMINING BOARD Officer | 1 | $0 | $0 |
| TODD HENDRICKSON | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
| CALVIN BEAMAN | FINANCE COMMITTEE - PAST Officer | 1 | $0 | $0 |
| NICK ROSEBOOM | BUILDING TRUSTEE - PAST Officer | 1 | $0 | $0 |
| DON GARNER | EXAMINING BOARD Officer | 1 | $0 | $0 |
| CHAD CONDON | EXAMINING BOARD - PAST Officer | 1 | $0 | $0 |
| JUSTIN CADE | EXAMINING BOARD - PAST Officer | 1 | $0 | $0 |
| JOHN KUREK | DIRECTOR OF TRAINING Officer | 1 | $0 | $0 |
| DEREK WESTFALL | RECORDING SECRETARY - PAST Officer | 1 | $0 | $0 |
| RYAN JAGARS | FINANCE COMMITTEE Officer | 1 | $0 | $0 |
| DAVE MISENER | FINANCE COMMITTEE - PAST Officer | 1 | $0 | $0 |
| CHRIS ARMSTRONG | EXAMINING BOARD Officer | 1 | $0 | $0 |
| DALE LAHUE | EXAMINING BOARD - PAST Officer | 1 | $0 | $0 |
| RICK HOLLIN | BUILDING TRUSTEE - PAST Officer | 1 | $0 | $0 |
| BOB MONDAY | SERGEANT - AT - ARMS - PAST Officer | 1 | $0 | $0 |
| CODY MOSIER | INSIDE GUARD - PAST Officer | 1 | $0 | $0 |
| JOSHUA REAGAN | PRESIDENT Officer | 1 | $0 | $0 |
| SCOTT DAVIS | FINANCE COMMITTEE - NEW Officer | 1 | $0 | $0 |
| DEREK MILLER | FINANCE COMMITTEE - NEW Officer | 1 | $0 | $0 |
| STEVE GIERCZAK | EXAMINING BOARD - NEW Officer | 1 | $0 | $0 |
| WARREN ALEXANDER | SERGEANT - AT - ARMS - NEW Officer | 1 | $0 | $0 |
| MATT ESPICH | BUILDING TRUSTEE - NEW Officer | 1 | $0 | $0 |
| TONY HOGAN | BUILDING TRUSTEE - NEW Officer | 1 | $0 | $0 |
| MARC CLARK | TRAINING COORDINATOR - NEW Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 29 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DONALD BOUGH | BUS. MGR/FIN'L SEC Officer | 49 | $144,261 | $69,974 |
| GARY BEAMAN | NEG. COMM./BUS. REP. Officer | 48 | $116,357 | $64,479 |
| ROBERT STIENEKER | TREASURER/BUS. REP. Officer | 50 | $116,357 | $64,479 |
| JAMIE FIFE | NEG. COMM./BUS. REP. Officer | 48 | $116,357 | $64,479 |
| JOE GUTZWILLER | NEG. COMM./BUS. REP. Officer | 48 | $116,357 | $64,479 |
| W CHRIS BROWN | BUSINESS REP Highest-paid employee | 48 | $116,357 | $64,479 |
| MATTHEW STIENEKER | VICE PRESIDENT Officer | 1 | $33,106 | $11,239 |
| KELLY HAMILTON | EXECUTIVE BOARD/NEG. COMM. Officer | 1 | $1,375 | $0 |
| CHARLES BARNETTE | EXECUTIVE BOARD Officer | 1 | $1,375 | $0 |
| GEORGE POYNTER | EXECUTIVE BOARD Officer | 1 | $1,375 | $0 |
| CHRIS ARMSTRONG | EXAMINING BOARD Officer | 1 | $1,375 | $0 |
| JOSHUA REAGAN | PRESIDENT Officer | 1 | $1,375 | $0 |
| JOSH LEWIS | EXAMINING BOARD Officer | 1 | $0 | $0 |
| TODD HENDRICKSON | EXECUTIVE BOARD Officer | 1 | $0 | $0 |
| CALVIN BEAMAN | FINANCE COMMITTEE Officer | 1 | $0 | $0 |
| NICK ROSEBOOM | BUILDING TRUSTEE Officer | 1 | $0 | $0 |
| DON GARNER | EXAMINING BOARD Officer | 1 | $0 | $0 |
| CHAD CONDON | EXAMINING BOARD Officer | 1 | $0 | $0 |
| JUSTIN CADE | EXAMINING BOARD Officer | 1 | $0 | $0 |
| JOHN KUREK | DIRECTOR OF TRAINING Officer | 1 | $0 | $0 |
| DEREK WESTFALL | RECORDING SECRETARY Officer | 1 | $0 | $0 |
| RYAN JAGARS | FINANCE COMMITTEE Officer | 1 | $0 | $0 |
| DAVE MISENER | FINANCE COMMITTEE Officer | 1 | $0 | $0 |
| DALE LAHUE | EXAMINING BOARD Officer | 1 | $0 | $0 |
| RICK HOLLIN | BUILDING TRUSTEE Officer | 1 | $0 | $0 |
| ARMANDO MARTINEZ | SERGEANT - AT - ARMS Officer | 1 | $0 | $0 |
| BOB MONDAY | SERGEANT - AT - ARMS Officer | 1 | $0 | $0 |
| ADAM STAUCH | SERGEANT - AT - ARMS Officer | 1 | $0 | $0 |
| CODY MOSIER | INSIDE GUARD Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1521 BROOKVILLE CROSSING WAY, INDIANAPOLIS, IN 46239-1043
- Principal officer (990 for 2025)
- ROBERT STIENEKER, 1521 BROOKVILLE CROSSING WAY, INDIANAPOLIS, IN 46239
- Signed the 990
- ROBERT STIENEKER, BUS. MGR/FIN'L SEC
- Phone
- (317) 856-3771
- Website
- WWW.UALOCAL440.ORG
- Return prepared by
- LEGACY PROFESSIONALS LLP
Mission
LABOR UNION
Program accomplishments
- THE OBJECTIVES OF THE ORGANIZATION SHALL BE TO UNITE ALL PERSONS ENGAGED IN ANY AND ALL BRANCHES OF THE PIPE FITTING INDUSTRY, FOR THE PURPOSE OF IMPROVING THEIR WORKING AND LIVING CONDITIONS, SECURING JUST RENUMERATION FOR THEIR SERVICES AND TO GENERALLY PROMOTE THEIR MUTUAL WELFARE.
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
- 35-0585753
- 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)
- $33,688,885
- Income (IRS master file)
- $20,645,247
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $16,004,495 | $10,493,972 | $33,688,885 | XML |
| 990 | December 2024 | $17,670,775 | $10,114,391 | $32,860,966 | XML |
| 990 | December 2023 | $11,067,385 | $7,847,043 | $26,209,209 | XML |
| 990 | December 2022 | $8,907,834 | $7,278,882 | $23,753,834 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 35-0585753).
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 35-0585753.
- 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 ROBERT STIENEKER.
- 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 34 people; 16 received compensation from the organization, the highest $164,088 (ROBERT STIENEKER, FIN'L SEC/BUS. MGR - NEW).
- 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 $16,004,495, expenses of $10,493,972 and total assets of $33,688,885 at year end.
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