Nonprofit · EIN 52-0580681
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 477 LOCAL
Tax-exempt · PORTSMOUTH, VA 23703
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $237,451 | $238,765 | -$1,314 | $0 | $0 | $0 |
| December 31, 2024 | 990 | $759,219 | $422,931 | $336,288 | $798,993 | $0 | $798,993 |
| December 31, 2023 | 990 | $426,972 | $348,312 | $78,660 | $462,705 | $0 | $462,705 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $223,024
- Investment income
- $27
- Net rental income
- $14,400
- Other revenue
- $14,400
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $77,094
- Salaries, compensation and benefits (total)
- $144,279
- Professional fundraising fees
- $0
- Accounting fees
- $2,225
- Occupancy
- $9,693
- Travel
- $5,835
Balance sheet and other
- Total assets, start of year
- $798,993
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $237,451
- Employees
- 2
- Year formed
- 1960
- State of legal domicile
- MD
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 |
|---|---|---|---|
| SCOTT UPOLE | SEC-TREAS Officer | 40 | $40,726 |
| BRIAN BEAL | EXEC BOARD Trustee or director | 5 | $0 |
| DAVID BURCAW | INSIDE GUARD Trustee or director | 5 | $0 |
| DENNIS BURKE | EXAMINING BO Trustee or director | 5 | $0 |
| GREG BURKE | FINANCE COMM Trustee or director | 5 | $0 |
| MATT EVANS | EXEC BOARD Trustee or director | 5 | $0 |
| CHARLES GATTENS | EXAMINING BO Trustee or director | 10 | $0 |
| COREY MORELAND | FINANCE COMM Trustee or director | 5 | $0 |
| TIMOTHY MORELAND | EXEC BOARD Trustee or director | 5 | $0 |
| PATRICK MURPHY | EXAMINING BO Trustee or director | 5 | $0 |
| JAMES RAFFERTY | EXEC BOARD Trustee or director | 5 | $0 |
| TRAVIS WINFIELD | FINANCE COMM Trustee or director | 5 | $0 |
| JUSTIN BROWN | PRESIDENT Officer | 10 | $0 |
| JASON LEITH | RECORDING SE Officer | 5 | $0 |
| DENTON SHRIVER | VICE PRESIDE Officer | 10 | $0 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT UPHOLE | SEC-TREAS Officer, Key employee, Highest-paid employee | 40 | $90,469 |
| TONYA DEAKIN | OFFICE SEC Key employee | 40 | $71,180 |
| CHARLES GATTENS | EXAMINING BOARD Trustee or director | 10 | $0 |
| DENTON SHRIVER | VICE-PRES Officer | 10 | $0 |
| JUSTIN BROWN | PRESIDENT Officer | 10 | $0 |
| TIMOTHY MORELAND | EXEC BOARD Trustee or director | 5 | $0 |
| BRIAN BEAL | EXEC BOARD Trustee or director | 5 | $0 |
| JASON LEITH | RECORDING SECRETARY Officer | 5 | $0 |
| PATRICK MURPHY | EXAMINING BOARD Trustee or director | 5 | $0 |
| DENNIS BURKE | EXAMINING BOARD Trustee or director | 5 | $0 |
| TRAVIS WINFIELD | FINANCE COMMITTEE Trustee or director | 5 | $0 |
| GREG BURKE | FINANCE COMMITTEE Trustee or director | 5 | $0 |
| COREY MORELAND | FINANCE COMMITTEE Trustee or director | 5 | $0 |
| JAMES RAFFERTY | EXECUTIVE BOARD Trustee or director | 5 | $0 |
| MATT EVANS | EXECUTIVE BOARD Trustee or director | 5 | $0 |
| DAVIS BURCAW | INSIDE GUARD Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT UPHOLE | SEC-TREAS Officer, Key employee, Highest-paid employee | 40 | $86,852 |
| TONYA DEAKIN | OFFICE SEC Key employee | 40 | $63,692 |
| CHARLES GATTENS | EXAMINING BOARD Trustee or director | 10 | $0 |
| DENTON SHRIVER | VICE-PRES Officer | 10 | $0 |
| JUSTIN BROWN | PRESIDENT Officer | 10 | $0 |
| TIMOTHY MORELAND | EXEC BOARD Trustee or director | 5 | $0 |
| BRIAN BEAL | EXEC BOARD Trustee or director | 5 | $0 |
| JASON LEITH | RECORDING SECRETARY Officer | 5 | $0 |
| PATRICK MURPHY | EXAMINING BOARD Trustee or director | 5 | $0 |
| DENNIS BURKE | EXAMINING BOARD Trustee or director | 5 | $0 |
| TRAVIS WINFIELD | FINANCE COMMITTEE Trustee or director | 5 | $0 |
| GREG BURKE | FINANCE COMMITTEE Trustee or director | 5 | $0 |
| COREY MORELAND | FINANCE COMMITTEE Trustee or director | 5 | $0 |
| JAMES RAFFERTY | EXECUTIVE BOARD Trustee or director | 5 | $0 |
| MATT EVANS | EXECUTIVE BOARD Trustee or director | 5 | $0 |
| DAVIS BURCAW | INSIDE GUARD Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5068, PORTSMOUTH, VA 23703-1068
- Principal officer (990 for 2025)
- SCOTT UPOLE, 2 PARK STREET, CUMBERLAND, MD 21502
- Signed the 990
- SCOTT UPOLE, SEC-TREAS
- Phone
- (301) 722-8515
- Return prepared by
- TURNBULL HOOVER & KAHL PA
Mission
PLUMBERS AND STEAMFITTERS LABOR ORGANIZATION
Program accomplishments
- 178 MEMBERS (JOURNEYMEN, APPRENTICES, RETIREES) CENTRAL ORGANIZATION FOR LOCAL 489 UNION REPRESENTATION, COLLECTING AND REMITTING MEMBER DUES, FEES, AND ASSESSMENTS,JOB ASSIGNMENTS
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 | Check at the IRS |
| 2023 | June 30, 2024 | November 15, 2024 | Check at the IRS |
IRS record
- EIN
- 52-0580681
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Income (IRS master file)
- $237,451
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $237,451 | $238,765 | $0 | XML |
| 990 | December 2024 | $759,219 | $422,931 | $798,993 | XML |
| 990 | December 2023 | $426,972 | $348,312 | $462,705 | XML |
| 990 | December 2022 | $389,202 | $339,658 | $386,412 | 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 52-0580681).
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 52-0580681.
- 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 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 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 SCOTT UPOLE.
- 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 15 people; 1 received compensation from the organization, the highest $40,726 (SCOTT UPOLE, SEC-TREAS).
- 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 $237,451, expenses of $238,765 and total assets of $0 at year end.
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