Nonprofit · EIN 47-3376798
PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND
Tax-exempt (reinstated) · JOHNSON CITY, TN 37601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $345,998 | $188,701 | $157,297 | $248,415 | $5,122 | $243,293 |
| June 30, 2024 | 990 | $148,902 | $155,057 | -$6,155 | $90,221 | $4,225 | $85,996 |
| June 30, 2023 | 990 | $188,878 | $176,645 | $12,233 | $92,151 | $0 | $92,151 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $242,465
- Program service revenue
- $103,533
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $7,559
- Salaries, compensation and benefits (total)
- $8,137
- Professional fundraising fees
- $0
- Accounting fees
- $1,200
- Travel
- $16,408
- Depreciation
- $16,796
Balance sheet and other
- Total assets, start of year
- $90,221
- Total assets, end of year
- $248,415
- Total liabilities, end of year
- $5,122
- Net assets, end of year
- $243,293
- Land, buildings and equipment
- $41,405
- Net assets without donor restrictions
- $243,293
- Gross receipts
- $345,998
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2016
- State of legal domicile
- TN
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| RANDY FRYE | TRUSTEE Trustee or director | 1 | $0 | $118,699 |
| JOE RHODES | TRUSTEE Trustee or director | 1 | $0 | $0 |
| FRANKLIN LANE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| SHANNON SCALF | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOSH MORROW | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| RANDY FRYE | TRUSTEE Trustee or director | 1 | $0 | $111,893 |
| JOE RHODES | TRUSTEE Trustee or director | 1 | $0 | $0 |
| FRANKLIN LANE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| SHANNON SCALF | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOSH MORROW | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 4 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| RANDY FRYE | TRUSTEE Trustee or director | 1 | $0 | $106,729 |
| TONY LOVE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID WILSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RAY MILLER | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2404 S ROAN ST, JOHNSON CITY, TN 37601-7581
- In care of
- % RUSSELL SHELTON
- Principal officer (990 for 2024)
- RANDY FRYE, 2404 SOUTH ROAN STREET, JOHNSON CITY, TN 37601
- Signed the 990
- RANDY FRYE, TRUSTEE
- Phone
- (423) 928-5751
- Return prepared by
- BLACKBURN CHILDERS & STEAGALL PLC
Mission
TO PROVIDE TRAINING TO APPRENTICES AND JOURNEYMAN OF UNITED ASSOCIATION LOCAL UNION 538
Program accomplishments
- TRAINING OF JOURNEYMAN AND APPRENTICESExpenses $183,233 · revenue $103,533
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 47-3376798
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2016
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $248,415
- Income (IRS master file)
- $345,998
Revocation and reinstatement
- Exemption revoked
- November 15, 2010
- Posted by the IRS
- August 5, 2016
- Reinstated
- Effective November 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $345,998 | $188,701 | $248,415 | XML |
| 990 | June 2024 | $148,902 | $155,057 | $90,221 | IRS |
| 990 | June 2023 | $188,878 | $176,645 | $92,151 | XML |
| 990 | June 2022 | $192,327 | $200,024 | $79,918 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-EZ | June 2020 | – | – | – | IRS |
| 990-EZ | June 2019 | – | – | – | IRS |
| 990-EZ | June 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 47-3376798).
Questions about PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND
- What is the EIN of PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND?
- The employer identification number (EIN) of PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND is 47-3376798.
- Is PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective November 15, 2010.
- Are donations to PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST 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 AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND?
- The 990 for the year ended June 30, 2025 names RANDY FRYE.
- Who are the officers and directors of PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND?
- The 990 for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does PLUMBERS AND PIPEFITTERS LOCAL NO 538 EDUCATIONAL TRUST FUND have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $345,998, expenses of $188,701 and total assets of $248,415 at year end.
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