Nonprofit · EIN 63-0234457
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 52 LOCAL
Tax-exempt · MONTGOMERY, AL 36121
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,003,000 | $965,982 | $37,018 | $1,889,607 | $129,871 | $1,759,736 |
| December 31, 2023 | 990 | $922,829 | $936,166 | -$13,337 | $1,861,893 | $139,175 | $1,722,718 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $908,040
- Investment income
- $53,965
- Net rental income
- $34,200
- Other revenue
- $40,995
Expenses
- Grants and similar amounts paid
- $1,450
- Benefits paid to members
- $86,800
- Compensation of officers, directors and key employees
- $323,639
- Other salaries and wages
- $25,447
- Salaries, compensation and benefits (total)
- $384,641
- Professional fundraising fees
- $0
- Legal fees
- $42
- Accounting fees
- $20,498
- Occupancy
- $17,594
- Travel
- $19,066
- Depreciation
- $28,752
- Program services (functional)
- $965,982
Balance sheet and other
- Total assets, start of year
- $1,861,893
- Total assets, end of year
- $1,889,607
- Total liabilities, end of year
- $129,871
- Net assets, end of year
- $1,759,736
- Land, buildings and equipment
- $133,203
- Gross receipts
- $1,003,000
- Employees
- 3
- Volunteers
- 0
- Year formed
- 1905
- State of legal domicile
- AL
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN PAUL SMITH | BUSINESS MANAGER/ FINANCIA Trustee or director, Officer | 40 | $99,099 | $64,501 |
| JIM F THOMAS | BUSINESS AGENT Trustee or director, Officer | 40 | $96,239 | $63,800 |
| MARK BARNETT | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| JEFF BUMPUS | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| TIMOTHY I COOPER | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| JAMES R COX | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| JOHN E DEESE | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| PATRICK LORD | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| WALTER MIDDLETON | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| DAVID PATE | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| JUSTIN POPE | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| CHARLES PORTER | INSIDE GUARD Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER RHODES | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| CYLE RITZEL | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| MARK TAUNTON | BUILDING/PENSION TRUSTEE Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES VANHOUSEN | FINANCE COMMITTEE Trustee or director | 1 | $0 |
| MICHAEL BELLURY | RECORDING SECRETARY Trustee or director | 1 | $0 |
| CHRIS HARVEY | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JAMES SALVATO | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN PAUL SMITH | BUSINESS MANAGER/ FINANCIA Trustee or director, Officer | 40 | $95,920 | $62,005 |
| JIM F THOMAS | BUSINESS AGENT Trustee or director, Officer | 40 | $93,060 | $61,290 |
| TIMOTHY I COOPER | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| JOHN E DEESE | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| PATRICK LORD | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| WALTER MIDDLETON | EXECUTIVE BOARD Trustee or director | 1 | $0 | $0 |
| MARK BARNETT | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| JEFF BUMPUS | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| DAVID PATE | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| JUSTIN POPE | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| CYLE RITZEL | EXAMINING BOARD Trustee or director | 1 | $0 | $0 |
| JAMES R COX | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| CHRISTOPHER RHODES | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| CHARLES VANHOUSEN | FINANCE COMMITTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL BELLURY | RECORDING SECRETARY Trustee or director | 1 | $0 | $0 |
| REGINALD E SCHULER | INSIDE GUARD Trustee or director | 1 | $0 | $0 |
| CHRIS HARVEY | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JAMES SALVATO | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 211105, MONTGOMERY, AL 36121-1105
- Principal officer (990 for 2024)
- JOHN PAUL SMITH, PO BOX 211105, MONTGOMERY, AL 361211105
- Signed the 990
- JOHN PAUL SMITH, FINANCIAL SECRETARY-TREASURER
- Phone
- (334) 272-9500
- Website
- WWW.UALOCAL52.ORG
- Return prepared by
- CRI ADVISORS LLC
Mission
TO ORGANIZE AND REPRESENT PLUMBERS AND STEAMFITTERS IN THE LOCAL JURISDICTION (SOUTH CENTRAL ALABAMA AND CERTAIN AREAS IN GEORGIA) AND THE BENEVOLENCE AND MUTUAL PROTECTION FROM UNJUST AND INJURIOUS COMPETITION OF ITS MEMBERS.
Program accomplishments
- TO ORGANIZE AND REPRESENT PLUMBERS AND STEAMFITTERS IN ITS LOCAL JURISDICTION, AND THE BENEVOLENCE AND MUTUAL PROTECTION FROM UNJUST AND INJURIOUS COMPETITION OF ITS MEMBERS.Expenses $965,982
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 | Not 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
- 63-0234457
- 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)
- $1,889,607
- Income (IRS master file)
- $1,003,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,003,000 | $965,982 | $1,889,607 | IRS |
| 990 | December 2023 | $922,829 | $936,166 | $1,861,893 | XML |
| 990 | December 2022 | $954,944 | $923,947 | $1,865,724 | 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 63-0234457).
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 63-0234457.
- 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 JOHN PAUL SMITH.
- 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 19 people; 2 received compensation from the organization, the highest $99,099 (JOHN PAUL SMITH, BUSINESS MANAGER/ FINANCIA).
- 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 $1,003,000, expenses of $965,982 and total assets of $1,889,607 at year end.
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