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Nonprofit · EIN 35-2129341

PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND

Also known as STEPHENS OWEN TTEE

Tax-exempt · MERRILLVILLE, IN 46410

Financials

$764K$689K2023$851K$820K2024$1M$828K2025
Revenue Expenses · by fiscal year end
Financials of PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,004,345$827,856$176,489$1,676,073$5,481$1,670,592
December 31, 2024990$851,043$819,580$31,463$1,494,407$40,701$1,453,706
December 31, 2023990$764,126$688,832$75,294$1,422,658$18,474$1,404,184
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$15,242
Program service revenue
$950,608
Investment income
$29,885
Other revenue
$8,610

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$221,502
Other salaries and wages
$88,525
Salaries, compensation and benefits (total)
$343,344
Professional fundraising fees
$0
Legal fees
$5,224
Accounting fees
$19,702
Occupancy
$69,628
Travel
$3,168
Depreciation
$48,396
Program services (functional)
$678,267
Management and general (functional)
$149,589

Balance sheet and other

Total assets, start of year
$1,494,407
Total assets, end of year
$1,676,073
Total liabilities, end of year
$5,481
Net assets, end of year
$1,670,592
Land, buildings and equipment
$536,929
Publicly traded securities
$775,940
Gross receipts
$1,004,345
Employees
14
Volunteers
0
Year formed
2000
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.

NameTitleHours / weekCompensationOther / benefits
WILLIAM VIRGINCOORDINATOR
Officer
45$125,548$95,954
SALVADOR ESPINOTRUSTEE
Trustee or director
1$0$0
KEITH KLEINFELDTTRUSTEE (PAST)
Trustee or director
1$0$0
ROBERT SUESTRUSTEE
Trustee or director
1$0$0
DAVE CHERMAKTRUSTEE
Trustee or director
1$0$0
LENNY WITKOWSKITRUSTEE
Trustee or director
1$0$0
ROBERT ALMTRUSTEE (PAST)
Trustee or director
1$0$0
KATHY SALYERTRUSTEE
Trustee or director
1$0$0
TERRY CHEEKTRUSTEE (NEW)
Trustee or director
1$0$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensationOther / benefits
WILLIAM VIRGINCOORDINATOR
Officer
45$121,916$84,454
SALVADOR ESPINOTRUSTEE
Trustee or director
1$0$0
KEITH KLEINFELDTTRUSTEE
Trustee or director
1$0$0
ROBERT SUESTRUSTEE
Trustee or director
1$0$0
DAVE CHERMAKTRUSTEE
Trustee or director
1$0$0
LENNY WITKOWSKITRUSTEE
Trustee or director
1$0$0
ROBERT ALMTRUSTEE
Trustee or director
1$0$0
KATHY SALYERTRUSTEE
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensationOther / benefits
WILLIAM VIRGINCOORDINATOR
Officer
45$118,125$73,281
SALVADOR ESPINOTRUSTEE
Trustee or director
1$0$0
KEITH KLEINFELDTTRUSTEE
Trustee or director
1$0$0
ROBERT SUESTRUSTEE
Trustee or director
1$0$0
DAVE CHERMAKTRUSTEE
Trustee or director
1$0$0
LENNY WITKOWSKITRUSTEE
Trustee or director
1$0$0
ROBERT ALMTRUSTEE
Trustee or director
1$0$0
KATHY SALYERTRUSTEE
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
2901 E 83RD PL, MERRILLVILLE, IN 46410-6413
Principal officer (990 for 2025)
ROBERT SUES, 2901 E 83RD PLACE, MERRILLVILLE, IN 46410
Signed the 990
ROBERT SUES, TRUSTEE
Phone
(219) 942-7224
Return prepared by
LEGACY PROFESSIONALS LLP

Mission

TO PROVIDE TRAINING IN THE PLUMBING TRADE.

990 for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE AND MAINTAIN EDUCATION OF APPRENTICES AND UPGRADING OF JOURNEYMEN IN THE PLUMBING INDUSTRY.
    Expenses $678,267 · revenue $950,608

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
35-2129341
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2002
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Employment (J22)
Assets (IRS master file)
$1,676,073
Income (IRS master file)
$1,004,345

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,004,345$827,856$1,676,073XML
990December 2024$851,043$819,580$1,494,407IRS
990December 2023$764,126$688,832$1,422,658XML
990December 2022$717,521$625,035$1,327,043IRS
990December 2021–––IRS
990December 2020–––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 35-2129341).

Questions about PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND

What is the EIN of PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND?
The employer identification number (EIN) of PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND is 35-2129341.
Is PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
Are donations to PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND 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 PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND 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 PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND 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 PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND?
The 990 for the year ended December 31, 2025 names ROBERT SUES.
Who are the officers and directors of PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND?
The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $125,548 (WILLIAM VIRGIN, COORDINATOR).
How much revenue does PLUMBERS LOCAL 210 JOINT APPRENTICE & JOURNEYMAN UPGD TRAINING TR FUND have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,004,345, expenses of $827,856 and total assets of $1,676,073 at year end.

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