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Nonprofit · EIN 53-0067475

UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P

Also known as 5 LOCAL

Tax-exempt · LANHAM, MD 20706

Financials

$6.5M$5.6M2023$7.5M$6.1M2024$7.8M$6M2025
Revenue Expenses · by fiscal year end
Financials of UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$7,805,115$5,973,942$1,831,173$19,683,214$6,321,586$13,361,628
December 31, 2024990$7,493,145$6,056,594$1,436,551$18,357,983$6,632,765$11,725,218
December 31, 2023990$6,541,008$5,590,408$950,600$17,065,728$6,971,811$10,093,917
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$7,147,219
Investment income
$248,758
Net gain from sales of assets
$105,661
Other revenue
$409,138

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$310,963
Compensation of officers, directors and key employees
$663,768
Other salaries and wages
$395,072
Salaries, compensation and benefits (total)
$1,837,055
Professional fundraising fees
$0
Legal fees
$22,649
Accounting fees
$66,562
Occupancy
$131,768
Depreciation
$571,057
Program services (functional)
$5,015,507
Management and general (functional)
$958,435

Balance sheet and other

Total assets, start of year
$18,357,983
Total assets, end of year
$19,683,214
Total liabilities, end of year
$6,321,586
Net assets, end of year
$13,361,628
Land, buildings and equipment
$12,740,024
Publicly traded securities
$2,683,141
Net assets without donor restrictions
$13,361,628
Gross receipts
$8,566,515
Employees
11
Volunteers
0
Year formed
1890
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.

NameTitleHours / weekCompensationOther / benefits
TERRIEA SMALLSBUSINESS MANAGER - FINANCI
Officer
47.5$175,226$95,874
MIKE CANALESBUSINESS AGENT
Officer
47.5$166,098$92,862
ANTHONY SOLISBUSINESS AGENT
Officer
47.5$164,664$92,389
JULIUS WRIGHTBUSINESS AGENT
Officer
47.5$164,664$92,389
DANIEL GARRISONPRESIDENT
Officer
2$3,250$0
MICHAEL MCKENZIEVICE PRESIDENT
Officer
2$0$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensationOther / benefits
TERRIEA SMALLSBUSINESS MANAGER - FINANCI
Officer
47.5$162,468$88,621
MIKE CANALESBUSINESS AGENT
Officer
47.5$152,655$85,409
ANTHONY SOLISBUSINESS AGENT
Officer
47.5$152,655$82,617
JAMES SPENCERASSISTANT BUSINESS MANAGER
Officer
47.5$143,189$47,208
JULIUS WRIGHTBUSINESS AGENT
Officer
47.5$86,353$40,993
DANIEL GARRISONVICE PRESIDENT
Officer
2$2,600$0
KURT WALTERREC SECY
Officer
2$700$0
JEFF GUIDOPRESIDENT (PAST)
Officer
2$0$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensationOther / benefits
TERRIEA SMALLSBUSINESS MANAGER - FINANCI
Officer
47.5$152,378$84,512
ANTHONY SOLISBUSINESS AGENT
Officer
47.5$143,190$81,480
MIKE CANALESBUSINESS AGENT
Officer
47.5$143,190$81,480
JAMES SPENCERASSISTANT BUSINESS MANAGER
Officer
47.5$143,189$81,480
DANIEL GARRISONVICE PRESIDENT
Officer
2$2,600$0
KURT WALTERREC SECY
Officer
2$1,200$0
JEFF GUIDOPRESIDENT (PAST)
Officer
2$0$0

Address and contacts

Address (IRS master file)
4755 WALDEN LN, LANHAM, MD 20706-4898
Principal officer (990 for 2025)
TERRIEA SMALLS, 4755 WALDEN LANE, LANHAM, MD 20706
Signed the 990
TERRIEA SMALLS, BUS MGR/FINL SVCS TREAS
Phone
(301) 899-7861
Return prepared by
CALIBRE CPA GROUP PLLC

Mission

TO ENCOURAGE A HIGH STANDARD OF SKILL AMONG ITS MEMBERS, AND TO OBTAIN AND MAINTAIN A FAIR WAGE STANDARD; ASSIST IN SECURING EMPLOYMENT; PROTECT JURISDICTION AND ORGANIZE THOSE WORKING WITHIN THE CRAFT.

990 for the year ended December 31, 2025

Program accomplishments

  • TO PERPETUATE AND FURTHER COMMON GOALS OF ORGANIZED LABOR WITHIN THE BUILDING TRADES. LOCAL 5 PROVIDES SERVICES TO ITS MEMBERS.
    Expenses $5,015,507

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
53-0067475
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1959
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$19,683,214
Income (IRS master file)
$8,566,515

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$7,805,115$5,973,942$19,683,214IRS
990December 2024$7,493,145$6,056,594$18,357,983IRS
990December 2023$6,541,008$5,590,408$17,065,728XML
990December 2022$6,745,294$5,231,906$16,262,553IRS
990December 2021–––IRS
990December 2020–––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 53-0067475).

Questions about UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P

What is the EIN of UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P?
The employer identification number (EIN) of UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P is 53-0067475.
Is UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1959.
Are donations to UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P 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 AN APPRENTICES OF THE PLUMBING & P 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 AN APPRENTICES OF THE PLUMBING & P 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 AN APPRENTICES OF THE PLUMBING & P?
The 990 for the year ended December 31, 2025 names TERRIEA SMALLS.
Who are the officers and directors of UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P?
The 990 for the year ended December 31, 2025 lists 6 people; 5 received compensation from the organization, the highest $175,226 (TERRIEA SMALLS, BUSINESS MANAGER - FINANCI).
How much revenue does UNITED ASSOCIATION OF JOURNEYMEN AN APPRENTICES OF THE PLUMBING & P have?
On its 990 for the year ended December 31, 2025 it reported revenue of $7,805,115, expenses of $5,973,942 and total assets of $19,683,214 at year end.

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