Nonprofit · EIN 58-2442647
PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND
Tax-exempt · N CHARLESTON, SC 29405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,392,824 | $804,777 | $588,047 | $3,231,191 | $147,257 | $3,083,934 |
| December 31, 2024 | 990 | $1,713,138 | $951,836 | $761,302 | $2,607,334 | $187,398 | $2,419,936 |
| December 31, 2023 | 990 | $727,187 | $541,017 | $186,170 | $1,718,217 | $106,118 | $1,612,099 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,315,954
- Investment income
- $76,870
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $676,284
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $711
- Accounting fees
- $23,118
- Program services (functional)
- $804,777
Balance sheet and other
- Total assets, start of year
- $2,607,334
- Total assets, end of year
- $3,231,191
- Total liabilities, end of year
- $147,257
- Net assets, end of year
- $3,083,934
- Publicly traded securities
- $670,480
- Net assets without donor restrictions
- $3,083,934
- Gross receipts
- $1,392,824
- Employees
- 0
- Year formed
- 1999
- 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 |
|---|---|---|---|
| Tim Clark | Trustee Trustee or director | 2 | $0 |
| Caroll Garrett | Trustee Trustee or director | 2 | $0 |
| Zane Gauldin | Trustee Trustee or director | 2 | $0 |
| Jeff Morgan | Trustee Trustee or director | 2 | $0 |
| Rod Hargrave | Trustee Trustee or director | 2 | $0 |
| David Leonardi | Trustee Trustee or director | 2 | $0 |
| Larry K Batson | Trustee Trustee or director | 2 | $0 |
| Perry S Howard | Trustee Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tim Clark | Trustee Trustee or director | 2 | $0 |
| Caroll Garrett | Trustee Trustee or director | 2 | $0 |
| Zane Gauldin | Trustee Trustee or director | 2 | $0 |
| Jeff Morgan | Trustee Trustee or director | 2 | $0 |
| Rod Hargrave | Trustee Trustee or director | 2 | $0 |
| David Leonardi | Trustee Trustee or director | 2 | $0 |
| Larry K Batson | Trustee Trustee or director | 2 | $0 |
| Perry S Howard | Trustee Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tim Clark | Trustee Trustee or director | 2 | $0 |
| Caroll Garrett | Trustee Trustee or director | 2 | $0 |
| Zane Gauldin | Trustee Trustee or director | 2 | $0 |
| Jeff Morgan | Trustee Trustee or director | 2 | $0 |
| Steve Smith | Trustee Trustee or director | 2 | $0 |
| Bob Hughes | Trustee Trustee or director | 2 | $0 |
| Larry K Batson | Trustee Trustee or director | 2 | $0 |
| Perry S Howard | Trustee Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2556 OSCAR JOHNSON DR, N CHARLESTON, SC 29405-6841
- In care of
- % LARRY K BATSON
- Principal officer (990 for 2025)
- Larry K Batson, 2556 Oscar Johnson Drive, N Charleston, SC 29405
- Signed the 990
- Larry K Batson, Trustee
- Phone
- (843) 554-3655
- Return prepared by
- LaPadula Carlson Co
Mission
To maintain a labor-management committee to sponsor a wide range of cooperative activities designed to improve communication and engender cooperative and harmonious relations between labor and management representatives.
Program accomplishments
- All expenses are incurred to promote the plumbing and pipefitting industryExpenses $804,777
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
- 58-2442647
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $3,231,191
- Income (IRS master file)
- $1,392,824
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,392,824 | $804,777 | $3,231,191 | XML |
| 990 | December 2024 | $1,713,138 | $951,836 | $2,607,334 | IRS |
| 990 | December 2023 | $727,187 | $541,017 | $1,718,217 | XML |
| 990 | December 2022 | $576,542 | $422,672 | $1,454,117 | 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 58-2442647).
Questions about PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND
- What is the EIN of PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND?
- The employer identification number (EIN) of PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND is 58-2442647.
- Is PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1999.
- Are donations to PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT 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 & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND 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 PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND 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 PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND?
- The 990 for the year ended December 31, 2025 names Larry K Batson.
- Who are the officers and directors of PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does PLUMBERS & PIPEFITTERS LU 421 LABOR MANAGEMENT FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,392,824, expenses of $804,777 and total assets of $3,231,191 at year end.
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