Nonprofit · EIN 59-0405540
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 519 LOCAL
Tax-exempt · MIAMI, FL 33015
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,198,719 | $1,280,542 | -$81,823 | $674,532 | $0 | $674,532 |
| June 30, 2024 | 990 | $1,258,123 | $1,228,639 | $29,484 | $765,585 | $9,230 | $756,355 |
| June 30, 2023 | 990 | $1,172,404 | $983,425 | $188,979 | $744,167 | $17,296 | $726,871 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,161,557
- Membership dues
- $1,147,419
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $37,162
Expenses
- Grants and similar amounts paid
- $257,025
- Compensation of officers, directors and key employees
- $206,008
- Other salaries and wages
- $88,303
- Salaries, compensation and benefits (total)
- $481,898
- Professional fundraising fees
- $0
- Legal fees
- $112
- Accounting fees
- $5,000
- Travel
- $30,898
- Depreciation
- $5,680
- Program services (functional)
- $1,280,542
Balance sheet and other
- Total assets, start of year
- $765,585
- Total assets, end of year
- $674,532
- Total liabilities, end of year
- $0
- Net assets, end of year
- $674,532
- Land, buildings and equipment
- $147,086
- Net assets without donor restrictions
- $674,532
- Gross receipts
- $1,198,719
- Employees
- 5
- Year formed
- 1950
- State of legal domicile
- FL
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cody Penniston | Business Agent Officer | 40 | $101,538 |
| William Ferluga | President Officer | 2 | $0 |
| Richard Gonzalez | Executive Board Officer | 2 | $0 |
| Jeffrey Penniston | Bus Mgr/Sec-Tres Officer, Key employee | 40 | $0 |
| Jeffery Greene | Executive Board Officer | 2 | $0 |
| Thomas Durham | Executive Board Officer | 2 | $0 |
| Jesus Cifuentes | Finance Committee Officer | 2 | $0 |
| Juan Perez | Finance Committee Officer | 2 | $0 |
| Michael Schact | Executive Board Officer | 2 | $0 |
| Justin Dodd | Vice President Officer | 2 | $0 |
| Luis Salazar | Finance Comittee Officer | 2 | $0 |
| Steve Plowkio | Examining Board Officer | 2 | $0 |
| Sean Benjamin | Examining Board Officer | 2 | $0 |
| Joseph Clotfelter III | Recording Secretary Officer | 2 | $0 |
| Danilo Pena | Examining Board Officer | 2 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Danny Williams | Inside Guard Officer | 2 | $0 |
990 for the year ended June 30, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeffrey Penniston | Bus Mgr/Sec-Tres Officer, Key employee, Highest-paid employee | 40 | $103,910 |
| Cody Penniston | Business Agent Officer | 40 | $92,796 |
| William Ferluga | President Officer | 2 | $3,479 |
| Richard Gonzalez | Executive Board Officer | 2 | $0 |
| Jeffery Greene | Executive Board Officer | 2 | $0 |
| Thomas Durham | Executive Board Officer | 2 | $0 |
| Jesus Cifuentes | Finance Committee Officer | 2 | $0 |
| Juan Perez | Finance Committee Officer | 2 | $0 |
| Michael Schact | Executive Board Officer | 2 | $0 |
| Justin Dodd | Vice President Officer | 2 | $0 |
| Luis Salazar | Finance Comittee Officer | 2 | $0 |
| Steve Plowkio | Examining Board Officer | 2 | $0 |
| Sean Benjamin | Examining Board Officer | 2 | $0 |
| Joseph Clotfelter III | Recording Secretary Officer | 2 | $0 |
| Danilo Pena | Examining Board Officer | 2 | $0 |
| Danny Williams | Inside Guard Officer | 2 | $0 |
990 for the year ended June 30, 2023: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeffrey Penniston | Bus Mgr/Sec-Tres Officer, Key employee, Highest-paid employee | 40 | $104,146 |
| Cody Penniston | Business Agent Officer | 40 | $92,113 |
| William Ferluga | President Officer | 2 | $3,449 |
| Pat Fitzgerald | Executive Board Officer, Former | 2 | $0 |
| Richard Gonzalez | Executive Board Officer | 2 | $0 |
| Jeffery Green | Executive Board Officer | 2 | $0 |
| Thomas Durham | Executive Board Officer | 2 | $0 |
| Jesus Cifuentes | Finance Committee Officer | 2 | $0 |
| Marlon Bustos | Finance Committee Officer, Former | 2 | $0 |
| Juan Perez | Finance Committee Officer | 2 | $0 |
| Angel Lamberto | Vice President Officer, Former | 2 | $0 |
| Darryl Eggler | Executive Board Officer, Former | 2 | $0 |
| Michael Schact | Executive Board Officer | 2 | $0 |
| Danilo Pena | Examining Board Officer, Former | 2 | $0 |
| Justin Dodd | Vice President Officer | 2 | $0 |
| Luis Salazar | Finance Comittee Officer | 2 | $0 |
| Steve Plowkio | Examining Board Officer | 2 | $0 |
| Sean Benjamin | Examining Board Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 5931 NW 173 DRIVE SUITE B5B6, MIAMI, FL 33015-5106
- Principal officer (990 for 2024)
- Jeffrey Penniston, 5931 NW 173 Drive Suite B5, Miami, FL 33015
- Signed the 990
- Jeffrey Penniston, Business Manager
- Phone
- (305) 362-0519
- Website
- PLUMBERS519.COM
- Return prepared by
- LaPadula Carlson Co
Mission
Promote the welfare of members through collective bargaining agreements.
Program accomplishments
- Provide services to its members as well as to promote the industry and appropriate work conditions.Expenses $1,280,542
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 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 59-0405540
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Exempt since
- 1959
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $674,532
- Income (IRS master file)
- $1,198,719
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,198,719 | $1,280,542 | $674,532 | IRS |
| 990 | June 2024 | $1,258,123 | $1,228,639 | $765,585 | XML |
| 990 | June 2023 | $1,172,404 | $983,425 | $744,167 | XML |
| 990 | June 2022 | $981,405 | $1,065,241 | $562,738 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 59-0405540).
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 59-0405540.
- 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 1959.
- 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 June 2025.
- Who is the principal officer of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The 990 for the year ended June 30, 2025 names Jeffrey Penniston.
- Who are the officers and directors of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
- The 990 for the year ended June 30, 2025 lists 16 people; 1 received compensation from the organization, the highest $101,538 (Cody Penniston, Business Agent).
- How much revenue does UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,198,719, expenses of $1,280,542 and total assets of $674,532 at year end.
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