Nonprofit · EIN 88-0047920
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 350 LOCAL
Tax-exempt · SPARKS, NV 89432
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,320,503 | $2,441,470 | $1,879,033 | $5,089,275 | $9,668 | $5,079,607 |
| December 31, 2024 | 990 | $2,018,514 | $1,863,650 | $154,864 | $3,129,757 | $9,459 | $3,120,298 |
| December 31, 2023 | 990 | $1,632,127 | $1,484,898 | $147,229 | $2,879,602 | $2,248 | $2,877,354 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $4,071,222
- Investment income
- $197,734
- Net gain from sales of assets
- $1,299
- Net income from sales of inventory
- -$20,270
- Other revenue
- $51,547
Expenses
- Grants and similar amounts paid
- $55,241
- Benefits paid to members
- $104,900
- Compensation of officers, directors and key employees
- $755,086
- Other salaries and wages
- $300,388
- Salaries, compensation and benefits (total)
- $1,273,421
- Professional fundraising fees
- $0
- Legal fees
- $315
- Accounting fees
- $30,121
Balance sheet and other
- Total assets, start of year
- $3,129,757
- Total assets, end of year
- $5,089,275
- Total liabilities, end of year
- $9,668
- Net assets, end of year
- $5,079,607
- Net assets without donor restrictions
- $4,419,282
- Net assets with donor restrictions
- $660,325
- Gross receipts
- $4,370,882
- Employees
- 6
- Volunteers
- 0
- Year formed
- 1906
- State of legal domicile
- NV
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 |
|---|---|---|---|---|
| KALANI KANEKOA | BUS MGR/SEC TREASURER Trustee or director, Officer | 46 | $167,459 | $89,356 |
| CAMERON CHAMBERLAIN | BUS AGENT/TRUSTEE Trustee or director, Officer | 46 | $165,119 | $88,771 |
| CARLOS GUTIERREZ | DISPATCHER/SECRETARY Trustee or director, Officer | 46 | $157,733 | $86,650 |
| GABRIEL DE LA TORRE | ORGANIZER Highest-paid employee | 46 | $123,352 | $67,351 |
| BRANDON SMITH | PRESIDENT Trustee or director, Officer | 0.4 | $0 | $0 |
| MICHAEL DILLON | VICE PRESIDENT Trustee or director, Officer | 0.4 | $0 | $0 |
| DYLAN CIMADON | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
| DALTON DOCKTER | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
| MICHAEL HUERTA | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
| JOHN ROELLE | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRIS DORIS | BUS MGR/TRUSTEE Trustee or director, Officer | 45 | $150,762 | $81,682 |
| KALANI KANEKOA | BUS AGENT/TRUSTEE Trustee or director, Officer | 45 | $149,384 | $81,338 |
| BRIAN MCKEE | RECORDING SECRETARY Trustee or director, Officer | 0.4 | $900 | $0 |
| ANDREW MALDONADO | PRESIDENT/TRUSTEE Trustee or director, Officer | 0.4 | $0 | $0 |
| FRANK FLORES | VICE PRESIDENT Trustee or director, Officer | 0.4 | $0 | $0 |
| TONY BERTOLINO | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
| JOSH POWELL | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
| MIKE DILLON | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
| TRAVIS MULLINS | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRIS DORIS | BUS MGR/TRUSTEE Trustee or director, Officer | 45 | $148,910 | $77,474 |
| KALANI KANEKOA | BUS AGENT/TRUSTEE Trustee or director, Officer | 45 | $147,560 | $76,737 |
| BRIAN MCKEE | RECORDING SECRETARY Trustee or director, Officer | 0.4 | $900 | $0 |
| TONY BERTOLINO | EXECUTIVE BOARD Trustee or director | 0.4 | $200 | $0 |
| ANDREW MALDONADO | PRESIDENT/TRUSTEE Trustee or director, Officer | 0.4 | $0 | $0 |
| FRANK FLORES | VICE PRESIDENT Trustee or director, Officer | 0.4 | $0 | $0 |
| JOSH POWELL | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
| MIKE DILLON | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
| KANNON POLISH | EXECUTIVE BOARD Trustee or director | 0.4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1037, SPARKS, NV 89432-1037
- In care of
- % CHRIS DORIS
- Principal officer (990 for 2025)
- KALANI KANEKOA, 1110 GREG STREET, SPARKS, NV 89431
- Signed the 990
- KALANI KANEKOA, BUSINESS MANAGER
- Phone
- (775) 359-2142
- Website
- WWW.UALOCAL350.ORG
- Return prepared by
- CUPIT MILLIGAN OGDEN & WILLIAMS
Mission
PROVIDE EMPLOYMENT SERVICES TO UNION MEMBERS AND UNITE PLUMBERS & PIPEFITTERS FOR THE GOOD OF THE PROFESSION
Program accomplishments
- PROVIDE EMPLOYMENT SERVICES TO UNION MEMBERS AND UNITE PLUMBERS & PIPEFITTERS FOR THE GOOD OF THE PROFESSION
- PROVIDE DEATH BENEFITS TO UNION MEMBERS' BENEFICIARIES
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
- 88-0047920
- 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)
- $5,089,275
- Income (IRS master file)
- $4,370,882
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,320,503 | $2,441,470 | $5,089,275 | XML |
| 990 | December 2024 | $2,018,514 | $1,863,650 | $3,129,757 | XML |
| 990 | December 2023 | $1,632,127 | $1,484,898 | $2,879,602 | XML |
| 990 | December 2022 | $1,566,170 | $1,297,121 | $2,566,230 | 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 88-0047920).
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 88-0047920.
- 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 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 KALANI KANEKOA.
- 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 10 people; 4 received compensation from the organization, the highest $167,459 (KALANI KANEKOA, BUS MGR/SEC TREASURER).
- 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 $4,320,503, expenses of $2,441,470 and total assets of $5,089,275 at year end.
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