Nonprofit · EIN 91-0528958
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 32 LOCAL
Tax-exempt · RENTON, WA 98057
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $18,035,279 | $11,898,436 | $6,136,843 | $50,625,236 | $21,077 | $50,604,159 |
| December 31, 2024 | 990 | $8,123,368 | $6,284,694 | $1,838,674 | $43,835,131 | $24,173 | $43,810,958 |
| June 30, 2024 | 990 | $14,402,835 | $11,582,213 | $2,820,622 | $41,002,539 | $26,564 | $40,975,975 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,990,312
- Membership dues
- $13,923,176
- Program service revenue
- $0
- Investment income
- $4,001,595
- Net gain from sales of assets
- $2,849,357
- Other revenue
- $43,372
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $460,943
- Compensation of officers, directors and key employees
- $2,170,817
- Other salaries and wages
- $767,216
- Salaries, compensation and benefits (total)
- $3,793,020
- Professional fundraising fees
- $0
- Legal fees
- $159,762
- Accounting fees
- $21,770
- Occupancy
- $260,145
- Travel
- $255,800
- Depreciation
- $424,888
Balance sheet and other
- Total assets, start of year
- $43,835,131
- Total assets, end of year
- $50,625,236
- Total liabilities, end of year
- $21,077
- Net assets, end of year
- $50,604,159
- Land, buildings and equipment
- $10,210,883
- Publicly traded securities
- $37,269,578
- Net assets without donor restrictions
- $50,590,159
- Net assets with donor restrictions
- $14,000
- Gross receipts
- $32,835,948
- Employees
- 19
- Year formed
- 1889
- State of legal domicile
- WA
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 |
|---|---|---|---|---|
| MICHAEL KUNKEL | BUSINESS MGR Trustee or director, Officer | 40 | $205,228 | $117,507 |
| RYAN MILLER | COMPTROLLER Key employee | 40 | $198,682 | $115,871 |
| THOMAS RIORDAN | BUSINESS AGE Key employee | 40 | $194,251 | $114,763 |
| JOEL CRABTREE | HVAC/R AGENT Key employee | 40 | $191,661 | $114,115 |
| TROY SHOPIN | MUNICIPALITI Key employee | 40 | $191,643 | $114,111 |
| COREY WILKER | BUSINESS AGE Key employee | 40 | $191,637 | $114,109 |
| KURT CUSHMAN | PLUMBING AGE Key employee | 40 | $191,631 | $114,108 |
| JEFFERY OWEN | BUSINESS MGR Former | 40 | $142,696 | $79,944 |
| SHANNON THOMSON | OFFICE MANAG Highest-paid employee | 40 | $124,800 | $70,797 |
| JULIE POCK | BENEFITS SPE Highest-paid employee | 40 | $120,640 | $69,757 |
| SHANNON KELLY | OFFICE ADMIN Highest-paid employee | 40 | $103,295 | $53,453 |
| CHRISTINE SAYAVONG | OFFICE ADMIN Highest-paid employee | 40 | $100,607 | $53,453 |
| MARK WESTBROOK | RECORDING SE Trustee or director, Officer | 1 | $1,500 | $0 |
| MIKE ALVARADO | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| COLLIN GREENE | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES HUGHES | EXECUTIVE BO Trustee or director | 1 | $0 |
| JUAN MORFIN | EXECUTIVE BO Trustee or director | 1 | $0 |
| ERICK RICARDO | EXECUTIVE BO Trustee or director | 1 | $0 |
| MARISA SPENCER | EXECUTIVE BO Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFERY OWEN | BUSINESS MGR Trustee or director, Officer | 40 | $206,890 | $113,383 |
| RYAN MILLER | COMPTROLLER Key employee | 40 | $193,253 | $109,974 |
| MICHAEL KUNKEL | PLUMBING AGE Key employee | 40 | $190,316 | $109,239 |
| TROY SHOPIN | MUNICIPALITI Key employee | 40 | $186,416 | $108,264 |
| COREY WILKER | BUSINESS AGE Key employee | 40 | $186,395 | $108,259 |
| MICHAEL WHALEY | BUSINESS AGE Key employee | 40 | $186,392 | $108,258 |
| THOMAS RIORDAN | BUSINESS AGE Key employee | 40 | $186,389 | $108,257 |
| JOEL CRABTREE | HVAC/R AGENT Key employee | 40 | $186,359 | $108,250 |
| SHANNON THOMSON | OFFICE MANAG Highest-paid employee | 40 | $122,400 | $66,917 |
| JULIE POCK | BENEFITS SPE Highest-paid employee | 40 | $103,750 | $62,254 |
| KURT CUSHMAN | PLUMBING AGE Highest-paid employee | 40 | $101,485 | $57,010 |
| JEREMY SANDOR | RECORDING SE Trustee or director, Officer | 1 | $3,000 | $0 |
| MIKE ALVARADO | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| ERIC GILBREATH | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| COLLIN GREENE | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| JAMES HUGHES | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| JUAN MORFIN | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
| MARISA SPENCER | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFERY OWEN | BUSINESS MGR Trustee or director, Officer | 40 | $197,471 | $106,048 |
| RYAN MILLER | COMPTROLLER Key employee | 40 | $184,461 | $102,795 |
| THOMAS RIORDAN | BUSINESS AGE Key employee | 40 | $177,957 | $101,169 |
| COREY WILKER | BUSINESS AGE Key employee | 40 | $177,945 | $101,166 |
| MICHAEL KUNKEL | PLUMBING AGE Key employee | 40 | $177,927 | $101,162 |
| JOEL CRABTREE | HVAC/R AGENT Key employee | 40 | $177,918 | $101,160 |
| MICHAEL WHALEY | BUSINESS AGE Key employee | 40 | $177,909 | $101,157 |
| TROY SHOPIN | MUNICIPALITI Key employee | 40 | $177,909 | $101,157 |
| SHANNON THOMSON | OFFICE MANAG Highest-paid employee | 40 | $122,537 | $58,418 |
| JULIE POCK | BENEFITS SPE Highest-paid employee | 40 | $120,218 | $52,717 |
| ERIC GILBREATH | PRESIDENT Trustee or director, Officer | 1 | $18,400 | $0 |
| MIKE ALVARADO | VICE PRESIDE Trustee or director, Officer | 1 | $11,956 | $0 |
| JUAN MORFIN | EXECUTIVE BO Trustee or director | 1 | $5,236 | $0 |
| JEREMY SANDOR | RECORDING SE Trustee or director, Officer | 1 | $2,758 | $0 |
| COLLIN GREENE | EXECUTIVE BO Trustee or director | 1 | $2,417 | $0 |
| MARISA SPENCER | EXECUTIVE BO Trustee or director | 1 | $2,417 | $0 |
| JAMES HUGHES | EXECUTIVE BO Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 597 MONSTER RD SW, RENTON, WA 98057-2937
- Principal officer (990 for 2025)
- MICHAEL KUNKEL, 555 MONSTER ROAD SW SUITE 213, RENTON, WA 98057
- Signed the 990
- MICHAEL KUNKEL, BUSINESS MGR/FIN SEC
- Phone
- (425) 277-6680
- Website
- WWW.UALOCAL32.COM
- Return prepared by
- MINAR AND NORTHEY LLP
Mission
QUALITY LABOR CONDITIONS - LABOR UNION
Program accomplishments
- THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE ITS MEMBERSHIP WITH FAIR WAGES, QUALITY LABOR CONDITIONS AND MANY OTHER BENEFITS, SUCH AS: TRAINING OPPORTUNITIES, MEDICAL AND RETIREMENT PLANS. AS OF DECEMBER 31, 2025, THE ORGANIZATION HAS 4,300 MEMBERS.
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 | Check at the IRS |
IRS record
- EIN
- 91-0528958
- 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)
- $50,625,236
- Income (IRS master file)
- $32,835,948
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $18,035,279 | $11,898,436 | $50,625,236 | IRS |
| 990 | December 2024 | $8,123,368 | $6,284,694 | $43,835,131 | IRS |
| 990 | June 2024 | $14,402,835 | $11,582,213 | $41,002,539 | XML |
| 990 | June 2023 | $13,920,940 | $10,954,414 | $35,379,775 | IRS |
| 990 | June 2022 | $13,416,843 | $10,513,781 | $30,797,707 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 91-0528958).
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 91-0528958.
- 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 MICHAEL KUNKEL.
- 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; 13 received compensation from the organization, the highest $205,228 (MICHAEL KUNKEL, BUSINESS MGR).
- 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 $18,035,279, expenses of $11,898,436 and total assets of $50,625,236 at year end.
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