Nonprofit · EIN 62-0391985
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 43 LOCAL
Tax-exempt · CHATTANOOGA, TN 37406
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,121,128 | $2,043,004 | $78,124 | $2,984,855 | $1,694 | $2,983,161 |
| December 31, 2024 | 990 | $2,037,449 | $1,873,438 | $164,011 | $2,894,065 | $7,083 | $2,886,982 |
| December 31, 2023 | 990 | $1,796,170 | $1,906,719 | -$110,549 | $2,710,070 | $7,063 | $2,703,007 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $500,573
- Membership dues
- $500,573
- Program service revenue
- $1,528,103
- Investment income
- $60,241
- Net rental income
- $6,000
- Net income from fundraising events
- $17,160
- Other revenue
- $32,211
Expenses
- Grants and similar amounts paid
- $11,469
- Benefits paid to members
- $656,929
- Compensation of officers, directors and key employees
- $454,875
- Other salaries and wages
- $94,958
- Salaries, compensation and benefits (total)
- $631,916
- Professional fundraising fees
- $0
- Legal fees
- $3,113
- Accounting fees
- $12,840
- Occupancy
- $24,869
- Travel
- $50,745
- Depreciation
- $65,085
- Program services (functional)
- $1,950,225
- Management and general (functional)
- $92,779
Balance sheet and other
- Total assets, start of year
- $2,894,065
- Total assets, end of year
- $2,984,855
- Total liabilities, end of year
- $1,694
- Net assets, end of year
- $2,983,161
- Land, buildings and equipment
- $809,634
- Gross receipts
- $2,130,721
- Employees
- 4
- Volunteers
- 0
- Year formed
- 1967
- State of legal domicile
- TN
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 | Other / benefits |
|---|---|---|---|---|
| MATTHEW JOHNSON | BUSINESS MANAGER Trustee or director | 40 | $158,406 | $78,133 |
| JOSHUA EWING | BUSINESS AGENT Trustee or director | 40 | $146,216 | $72,120 |
| RICHARD PIRTLE | IN SENT Trustee or director | 1 | $0 | $0 |
| JOSH SMITH | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| MATTHEW BREWER | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| TIM KING | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| NICK LINER | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| RYAN JOHNSON | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| CHRIS BAKER | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| GREGORY JACK HOUSTON | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| DOUG OGLE | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| CHUCK BRANHAM | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| COREY VEAZY | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| WILLIAM LEAMON | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| JEFF BAILEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN SMITH | CHAPLAIN Trustee or director | 1 | $0 |
| DAVID THURMAN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| NICK MAKOUSKE | RECORDING SECRETARY Trustee or director, Officer | 1 | $0 |
| JOE COKE | PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHEW JOHNSON | BUSINESS MANAGER Trustee or director | 40 | $148,121 | $74,526 |
| JOSHUA EWING | BUSINESS AGENT Trustee or director | 40 | $134,347 | $67,595 |
| RICHARD PIRTLE | IN SENT Trustee or director | 1 | $0 | $0 |
| JOSH SMITH | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| MATTHEW BREWER | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| TIM KING | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| NICK LINER | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| CHRIS BAKER | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| GREGORY JACK HOUSTON | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| LYLE WAGNER | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| CHUCK BRANHAM | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| COREY VEAZY | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| WILLIAM LEAMON | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| JEFF BAILEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN SMITH | CHAPLAIN Trustee or director | 1 | $0 | $0 |
| DAVID THURMAN | VICE PRESIDENT Officer | 1 | $0 | $0 |
| NICK MAKOUSKE | RECORDING SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JOE COKE | PRESIDENT Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LARRY MORRISON | BUSINESS MANAGER Trustee or director | 40 | $136,906 | $69,319 |
| MATTHEW JOHNSON | BUSINESS AGENT Trustee or director | 40 | $126,381 | $63,991 |
| RICHARD PIRTLE | IN SENT Trustee or director | 1 | $0 | $0 |
| JERRY KING | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| DAVID THURMAN | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| JOSH EWING | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| SAM LIVINGSTON | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| NICHOLAS MAKOUSKE | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| CLIFFORD STEVE MINNICK | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| MIKE BELCHER | EXAM COMMITTEE Trustee or director | 1 | $0 | $0 |
| CHUCK BRANHAM | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| COREY VEAZY | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| MARK NEAL | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| JEFF BAILEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JOHN SMITH | CHAPLAIN Trustee or director | 1 | $0 | $0 |
| JAMES D HEADRICK | VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| JOE COKE | PRESIDENT Officer | 1 | $0 | $0 |
| CARL EVANS JR | PRESIDENT - PREVIOUS Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3009 RIVERSIDE DR, CHATTANOOGA, TN 37406-4034
- In care of
- % MATTHEW JOHNSON
- Principal officer (990 for 2025)
- MATTHEW JOHNSON, 3009 RIVERSIDE DR, CHATTANOOGA, TN 37406
- Signed the 990
- MATTHEW JOHNSON, BUSINESS MANAGER
- Phone
- (423) 698-6991
- Return prepared by
- HENDERSON HUTCHERSON & MCCULLOUGH PLLC
Mission
LABOR UNION ORGANIZED FOR MEMBERS' BENEFIT.
Program accomplishments
- FUNDS USED TO CARRY OUT LABOR UNION OBJECTIVES AND PROTECT ITS MEMBERS.Expenses $1,950,225 · revenue $1,537,154
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
- 62-0391985
- 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
- Category (NTEE)
- Employment (J40Z)
- Assets (IRS master file)
- $2,984,855
- Income (IRS master file)
- $2,130,721
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,121,128 | $2,043,004 | $2,984,855 | IRS |
| 990 | December 2024 | $2,037,449 | $1,873,438 | $2,894,065 | XML |
| 990 | December 2023 | $1,796,170 | $1,906,719 | $2,710,070 | XML |
| 990 | December 2022 | $1,965,017 | $1,795,172 | $2,820,617 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 62-0391985).
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 62-0391985.
- 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.
- 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 MATTHEW JOHNSON.
- 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 19 people; 2 received compensation from the organization, the highest $158,406 (MATTHEW JOHNSON, BUSINESS MANAGER).
- 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 $2,121,128, expenses of $2,043,004 and total assets of $2,984,855 at year end.
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