Nonprofit · EIN 81-0201347
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 30 LOCAL
Tax-exempt · BILLINGS, MT 59107
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,099,889 | $777,355 | $322,534 | $2,640,286 | $3,148 | $2,637,138 |
| June 30, 2024 | 990 | $1,068,728 | $799,507 | $269,221 | $2,317,004 | $2,400 | $2,314,604 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,064,244
- Investment income
- $35,645
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $145,441
- Other salaries and wages
- $82,969
- Salaries, compensation and benefits (total)
- $382,898
- Professional fundraising fees
- $0
- Accounting fees
- $2,840
- Occupancy
- $13,204
- Travel
- $9,921
- Depreciation
- $11,495
- Program services (functional)
- $588,658
- Management and general (functional)
- $31,761
Balance sheet and other
- Total assets, start of year
- $2,317,004
- Total assets, end of year
- $2,640,286
- Total liabilities, end of year
- $3,148
- Net assets, end of year
- $2,637,138
- Land, buildings and equipment
- $321,736
- Net assets without donor restrictions
- $2,219,741
- Net assets with donor restrictions
- $417,397
- Gross receipts
- $1,099,889
- Employees
- 10
- Year formed
- 1905
- State of legal domicile
- MT
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 | Other / benefits |
|---|---|---|---|---|
| CLINT MCCULLOCH | Bus. Manager Trustee or director | 40 | $142,143 | $69,764 |
| KADE LIENEMANN | Vice President Trustee or director | 0.5 | $1,331 | $386 |
| KEVIN GENTRY | Trustee Trustee or director | 0 | $1,199 | $0 |
| MIKE DEMARAY | Trustee Trustee or director | 0.5 | $657 | $0 |
| KEITH GRUSSING | Trustee Trustee or director | 0.5 | $111 | $0 |
| MYKAL JORGENSON | President Trustee or director | 0.5 | $0 | $0 |
| JOSH PULVER | Recording Secy Trustee or director | 0.5 | $0 | $0 |
| RANDALL DUNHAM | Trustee Trustee or director | 0.5 | $0 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CLINT MCCULLOCH | Bus. Manager Trustee or director | 40 | $133,141 | $70,453 |
| KEITH GRUSSING | Trustee Trustee or director | 0.5 | $3,403 | $0 |
| KADE LIENEMANN | Vice President Trustee or director | 0.5 | $824 | $244 |
| MIKE DEMARAY | Trustee Trustee or director | 0.5 | $103 | $0 |
| RANDALL DUNHAM | Trustee Trustee or director | 0.5 | $91 | $0 |
| MYKAL JORGENSON | President Trustee or director | 0.5 | $0 | $0 |
| JOSH PULVER | Recording Secy Trustee or director | 0.5 | $0 | $0 |
| KEVIN GENTRY | Trustee Trustee or director | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 30616, BILLINGS, MT 59107-0616
- Principal officer (990 for 2024)
- CLINT MCCULLOCH, PO BOX 30616, BILLINGS, MT 591070616
- Signed the 990
- CLINT MCCULLOCH, Bus. Manager
- Phone
- (406) 252-9371
- Return prepared by
- Theresa Sherbo CPA
Mission
To provide a central location for working members to find work.
Program accomplishments
- Providing a central location for working members to find work.
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
- 81-0201347
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1968
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,640,286
- Income (IRS master file)
- $1,099,889
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,099,889 | $777,355 | $2,640,286 | XML |
| 990 | June 2024 | $1,068,728 | $799,507 | $2,317,004 | XML |
| 990 | June 2023 | $1,049,470 | $903,093 | $2,050,707 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | 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 81-0201347).
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 81-0201347.
- 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 1968.
- 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 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 CLINT MCCULLOCH.
- 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 8 people; 5 received compensation from the organization, the highest $142,143 (CLINT MCCULLOCH, Bus. Manager).
- 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 $1,099,889, expenses of $777,355 and total assets of $2,640,286 at year end.
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