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Nonprofit · EIN 51-0246150

UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE

Also known as 314 LOCAL

Tax-exempt · KANSAS CITY, MO 64138

Financials

$1.3M$1M2023$1.7M$1.1M2024$2.1M$1.2M2025
Revenue Expenses · by fiscal year end
Financials of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,102,625$1,150,154$952,471$2,837,915$5,531$2,832,384
December 31, 2024990$1,708,445$1,079,747$628,698$1,884,936$5,023$1,879,913
December 31, 2023990$1,333,823$1,014,133$319,690$1,257,947$6,732$1,251,215
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$7,494
Program service revenue
$1,811,196
Investment income
$26,030
Net rental income
$17,600
Net gain from sales of assets
-$13,796
Other revenue
$257,905

Expenses

Grants and similar amounts paid
$9,400
Benefits paid to members
$48,454
Compensation of officers, directors and key employees
$402,006
Other salaries and wages
$85,222
Salaries, compensation and benefits (total)
$606,030
Professional fundraising fees
$0
Accounting fees
$13,219
Occupancy
$57,054
Travel
$42,930
Depreciation
$6,842

Balance sheet and other

Total assets, start of year
$1,884,936
Total assets, end of year
$2,837,915
Total liabilities, end of year
$5,531
Net assets, end of year
$2,832,384
Land, buildings and equipment
$23,429
Publicly traded securities
$836,387
Net assets without donor restrictions
$5,149,572
Net assets with donor restrictions
-$2,317,188
Gross receipts
$2,116,421
Employees
17
Year formed
1907

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
NIGEL BAYLESSBUSINESS MAN
Trustee or director
40$122,040$40,902
RANDLE G LYNCHORGANIZER
Officer
40$113,278$37,966
JOSE J TORRESTREASURER
Officer
20$30,614$10,260
COLT W DANIELSTRUSTEE
Trustee or director
20$19,604$6,570
RYAN KENNYVICE PRESIDE
Officer
10$11,059$3,707
DEVANE K THOMASTRUSTEE/INST
Trustee or director
2$3,150$1,056
JOBY CHAMBERSSECRETARY
Officer
2$1,800$0
JAKE E PICKERTTRUSTEE
Trustee or director
2$0$0
LUKE A STANLEYTRUSTEE
Trustee or director
2$0$0
JOHN J DAYPRESIDENT
Officer
2$0$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensationOther / benefits
NIGEL BAYLESSBUSINESS MAN
Trustee or director
40$122,918$44,607
RANDLE G LYNCHORGANIZER
Officer
40$107,099$38,867
STEVE EDENTREASURER
Officer
20$31,020$11,257
COLT W DANIELSTRUSTEE
Trustee or director
10$16,396$5,950
RYAN KENNYVICE PRESIDE
Officer
10$10,230$3,712
DEVANE K THOMASTRUSTEE/INST
Trustee or director
10$10,026$3,639
JOBY CHAMBERSSECRETARY
Officer
2$1,800$0
LUKE A STANLEYTRUSTEE
Trustee or director
2$1,536$0
JOHN J DAYPRESIDENT
Officer
2$0$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensationOther / benefits
RANDLE G LYNCHORGANIZER
Officer
40$105,167$36,498
NIGEL BAYLESSBUSINESS MAN
Trustee or director
40$74,765$25,947
DENNIS BAJKOWSKIPAST BUSINES
Officer
20$56,360$19,559
STEVE EDENTREASURER
Officer
20$30,477$10,577
JASON E CASTLEDINEVICE PRESIDE
Officer
10$16,934$5,877
COLT W DANIELSTRUSTEE
Trustee or director
10$13,742$4,769
SHAWN L VANDELOOPAST PRESIDE
Officer
10$12,679$4,400
DAVID G KENDRICKTRUSTEE
Trustee or director
10$11,899$4,129
RYAN T KENNYJATC INS/TRU
Trustee or director
10$11,530$4,001
JOBY CHAMBERSSECRETARY
Officer
10$1,800$0

Address and contacts

Address (IRS master file)
8510 HILLCREST RD, KANSAS CITY, MO 64138-2762
In care of
% DENNIS M BAJKOWSKI
Principal officer (990 for 2025)
NIGEL BAYLESS, 8510 HILLCREST ROAD, KANSAS CITY, MO 64138
Signed the 990
NIGEL BAYLESS, BUSINESS MANAGER
Phone
(816) 921-8185
Return prepared by
NOVAK BIRKS PC

Mission

IMPROVE WAGES, BENEFITS AND WORKING CONDITIONS FOR MEMBERS

990 for the year ended December 31, 2025

Program accomplishments

  • ADVOCATE FOR THE IMPROVEMENT OF WORKING CONDITIONS FOR OUR MEMBERS.

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
51-0246150
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)
$2,837,915
Income (IRS master file)
$2,116,421

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,102,625$1,150,154$2,837,915XML
990December 2024$1,708,445$1,079,747$1,884,936XML
990December 2023$1,333,823$1,014,133$1,257,947XML
990December 2022$1,136,663$885,929$939,281IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 51-0246150).

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 51-0246150.
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 NIGEL BAYLESS.
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; 7 received compensation from the organization, the highest $122,040 (NIGEL BAYLESS, BUSINESS MAN).
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 $2,102,625, expenses of $1,150,154 and total assets of $2,837,915 at year end.

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