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Nonprofit · EIN 62-0813917

UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE

Also known as 43 LOCAL APPRENTICESHIP FUND

Tax-exempt · CHATTANOOGA, TN 37406

Financials

$1.1M$1M2022$826K$987K2023$1M$1M2024
Revenue Expenses · by fiscal year end
Financials of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,038,297$1,047,281-$8,984$1,534,769$7,929$1,526,840
December 31, 2023990$825,902$986,564-$160,662$1,275,424$1,900$1,273,524
December 31, 2022990$1,137,012$1,039,684$97,328$1,434,186$0$1,434,186
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$910,413
of which government grants
$13,117
Membership dues
$897,296
Program service revenue
$81,765
Investment income
$41,614
Net gain from sales of assets
$22,013
Net income from sales of inventory
$4,505
Other revenue
$4,505

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$90,809
Other salaries and wages
$307,645
Salaries, compensation and benefits (total)
$534,999
Professional fundraising fees
$0
Legal fees
$3,113
Accounting fees
$47,307
Occupancy
$79,151
Travel
$41,378
Depreciation
$77,372
Program services (functional)
$669,634
Management and general (functional)
$377,647

Balance sheet and other

Total assets, start of year
$1,275,424
Total assets, end of year
$1,534,769
Total liabilities, end of year
$7,929
Net assets, end of year
$1,526,840
Land, buildings and equipment
$510,328
Publicly traded securities
$882,798
Net assets without donor restrictions
$1,526,840
Gross receipts
$1,045,284
Employees
29
Volunteers
0
Year formed
1992
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, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
JOSEPH COKETRAINING COORDINATOR
Officer
40$90,809$23,228
JOSHUA EWINGCOMMITTEE MEMBER
Trustee or director
1$3,302$3,248
MATT JOHNSONCOMMITTEE MEMBER
Trustee or director
1$0$0
JIM BAILEYCOMMITTEE MEMBER
Trustee or director
1$0$0
MARK NEALCOMMITTEE MEMBER
Trustee or director
1$0$0
DAVID SKALKACOMMITTEE MEMBER
Trustee or director
1$0$0
JUSTIN NUGENTCOMMITTEE MEMBER
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensationOther / benefits
JOSHUA EWINGTRAINING COORDINATOR
Officer
40$85,872$22,064
LARRY MORRISONCOMMITTEE MEMBER
Trustee or director
1$0$0
MARK NEALCOMMITTEE MEMBER
Trustee or director
1$0$0
RICK POLLARDCOMMITTEE MEMBER
Trustee or director
1$0$0
JIM BAILEYCOMMITTEE MEMBER
Trustee or director
1$0$0
ROB CHASESECRETARY-TREASURER
Trustee or director
1$0$0
JAMES D HEADRICK JRCHAIRMAN
Trustee or director
1$0$0
990 for the year ended December 31, 2022: 7 people
NameTitleHours / weekCompensationOther / benefits
JOSHUA EWINGTRAINING COORDINATOR
Officer
40$78,527$44,946
LARRY MORRISONCOMMITTEE MEMBER
Trustee or director
1$0$0
MARK NEALCOMMITTEE MEMBER
Trustee or director
1$0$0
RICK POLLARDCOMMITTEE MEMBER
Trustee or director
1$0$0
JIM BAILEYCOMMITTEE MEMBER
Trustee or director
1$0$0
ROB CHASESECRETARY-TREASURER
Trustee or director
1$0$0
JAMES D HEADRICK JRCHAIRMAN
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
PO BOX 5007, CHATTANOOGA, TN 37406-0007
In care of
% LARRY A MORRISON
Principal officer (990 for 2024)
JOSEPH COKE, 3013 RIVERSIDE DRIVE, CHATTANOOGA, TN 37406
Signed the 990
JOSEPH COKE, TRAINING DIRECTOR
Phone
(423) 622-4395
Return prepared by
HENDERSON HUTCHERSON & MCCULLOUGH PLLC

Mission

TO OPERATE AN APPRENTICESHIP SCHOOL FOR THE TRAINING AND DEVELOPMENT OF APPRENTICES FOR THE PLUMBERS AND STEAMFITTERS LOCAL UNION NO. 43.

990 for the year ended December 31, 2024

Program accomplishments

  • JOINT APPRENTICESHIP SCHOOL ORGANIZED TO TRAIN AND DEVELOP APPRENTICES FOR THE PLUMBERS AND STEAMFITTERS LOCAL UNION NO. 43.
    Expenses $669,634 · revenue $86,270

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, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
62-0813917
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
Category (NTEE)
Employment (J22)
Assets (IRS master file)
$1,534,769
Income (IRS master file)
$1,045,284

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,038,297$1,047,281$1,534,769XML
990December 2023$825,902$986,564$1,275,424XML
990December 2022$1,137,012$1,039,684$1,434,186XML
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 62-0813917).

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 62-0813917.
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 2025 (the year ending December 31, 2025) is due May 15, 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 December 2024.
Who is the principal officer of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
The 990 for the year ended December 31, 2024 names JOSEPH COKE.
Who are the officers and directors of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE?
The 990 for the year ended December 31, 2024 lists 7 people; 2 received compensation from the organization, the highest $90,809 (JOSEPH COKE, TRAINING COORDINATOR).
How much revenue does UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,038,297, expenses of $1,047,281 and total assets of $1,534,769 at year end.

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