Nonprofit · EIN 58-2355491
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 421 LOCAL
Tax-exempt · N CHARLESTON, SC 29405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,381,804 | $3,241,167 | $3,140,637 | $12,204,864 | $17,030 | $12,187,834 |
| December 31, 2024 | 990 | $6,998,712 | $3,181,087 | $3,817,625 | $8,458,448 | $12,263 | $8,446,185 |
| December 31, 2023 | 990 | $3,076,110 | $2,592,354 | $483,756 | $4,581,811 | $13,910 | $4,567,901 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,806,439
- Membership dues
- $5,097,837
- Program service revenue
- $372,838
- Investment income
- $161,221
- Net rental income
- $14,000
- Other revenue
- $41,306
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $127,529
- Compensation of officers, directors and key employees
- $190,672
- Other salaries and wages
- $664,458
- Salaries, compensation and benefits (total)
- $1,352,597
- Professional fundraising fees
- $0
- Legal fees
- $1,140
- Accounting fees
- $42,212
- Occupancy
- $73,102
- Depreciation
- $55,368
- Program services (functional)
- $3,241,167
Balance sheet and other
- Total assets, start of year
- $8,458,448
- Total assets, end of year
- $12,204,864
- Total liabilities, end of year
- $17,030
- Net assets, end of year
- $12,187,834
- Land, buildings and equipment
- $1,054,669
- Publicly traded securities
- $8,209,170
- Net assets without donor restrictions
- $12,187,834
- Gross receipts
- $6,381,804
- Employees
- 18
- Year formed
- 1997
- State of legal domicile
- SC
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 |
|---|---|---|---|
| Larry K Batson | Bus Mgr/Fin Sec Officer, Highest-paid employee | 40 | $190,672 |
| Timothy Duncan | Finance Committee Trustee or director, Officer | 1 | $0 |
| David Oleszek | President Officer | 1 | $0 |
| Perry S Howard | Executve Bpard Officer | 1 | $0 |
| Allen Parks | Executive Board Officer | 1 | $0 |
| Tony Burwell | Executive Board Officer | 1 | $0 |
| Frank Alaggio | Finance Committee Officer | 1 | $0 |
| Timothy Kennedy | Finance Committee Officer | 1 | $0 |
| David Leonardi | Recording Secretary Officer | 40 | $0 |
| Carroll Garett | Finance Committee Officer | 1 | $0 |
| Timothy R Clark | Executive committee Officer | 1 | $0 |
| Angus Armstrong | Examining Board Officer | 1 | $0 |
| William Spidel | Examining Board Officer | 1 | $0 |
| Michael Johnson | Examining Board Officer | 1 | $0 |
| Breton West | Executive committee Officer | 1 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry K Batson | Bus Mgr/Fin Sec Officer, Highest-paid employee | 40 | $186,859 |
| David Oleszek | President Officer | 1 | $0 |
| Perry S Howard | Executve Bpard Officer | 1 | $0 |
| Allen Parks | Executive Board Officer | 1 | $0 |
| Tony Burwell | Executive Board Officer | 1 | $0 |
| Frank Alaggio | Finance Committee Officer | 1 | $0 |
| Timothy Kennedy | Finance Committee Officer | 1 | $0 |
| David Leonardi | Recording Secretary Officer | 40 | $0 |
| Carroll Garett | Finance Committee Officer | 1 | $0 |
| Timothy R Clark | Executive committee Officer | 1 | $0 |
| Angus Armstrong | Examining Board Officer | 1 | $0 |
| William Spidel | Examining Board Officer | 1 | $0 |
| Michael Johnson | Examining Board Officer | 1 | $0 |
| Timothy Duncan | Finance Committee Officer | 1 | $0 |
| Breton West | Executive committee Officer | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry K Batson | Bus Mgr/Fin Sec Officer, Highest-paid employee | 40 | $182,861 |
| Timothy R Clark | Executive Board Officer | 40 | $129,012 |
| David Leonardi | Recording Secretary Officer | 40 | $129,012 |
| Robert Hughes | Recording Secretary Officer, Former | 1 | $119,250 |
| David Oleszek | President Officer | 1 | $0 |
| Perry S Howard | Executve Bpard Officer | 1 | $0 |
| Evelio Martinez | Vice President Officer | 1 | $0 |
| Allen Parks | Executive Board Officer | 1 | $0 |
| James Pearson | Executive Board Officer | 1 | $0 |
| Frank Alaggio | Finance Committee Officer | 1 | $0 |
| Timothy Kennedy | Finance Committee Officer | 1 | $0 |
| Carroll Garett | Finance Committee Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2556 OSCAR JOHNSON DR, N CHARLESTON, SC 29405-6841
- In care of
- % PERRY SKIP HOWARD JR
- Principal officer (990 for 2025)
- Larry K Batson, 2556 Oscar Johnson, N Charleston, SC 29405
- Signed the 990
- Larry K Batson, Business Manager
- Phone
- (843) 554-3655
- Return prepared by
- LaPadula Carlson Co
Mission
The Union and its employees work for the benefit of its membership including negotiations of wages, benefits and working conditions.
Program accomplishments
- The Union represents its members regarding wages, benefits and working conditionsExpenses $3,241,167
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 58-2355491
- 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)
- $12,204,864
- Income (IRS master file)
- $6,381,804
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,381,804 | $3,241,167 | $12,204,864 | XML |
| 990 | December 2024 | $6,998,712 | $3,181,087 | $8,458,448 | IRS |
| 990 | December 2023 | $3,076,110 | $2,592,354 | $4,581,811 | XML |
| 990 | December 2022 | $2,754,507 | $2,286,241 | $4,014,101 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 58-2355491).
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 58-2355491.
- 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 Larry K Batson.
- 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 $190,672 (Larry K Batson, Bus Mgr/Fin Sec).
- 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 $6,381,804, expenses of $3,241,167 and total assets of $12,204,864 at year end.
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