Nonprofit · EIN 94-0944895
UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE
Also known as 342 LOCAL
Tax-exempt · CONCORD, CA 94518
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $13,733,455 | $13,501,719 | $231,736 | $34,842,066 | $1,095,003 | $33,747,063 |
| December 31, 2024 | 990 | $13,456,837 | $14,306,930 | -$850,093 | $33,252,511 | $641,147 | $32,611,364 |
| December 31, 2023 | 990 | $16,041,101 | $13,827,865 | $2,213,236 | $33,592,872 | $782,552 | $32,810,320 |
| December 31, 2021 | 990 | $11,252,338 | $9,992,502 | $1,259,836 | $29,647,804 | $495,424 | $29,152,380 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $11,450,815
- Investment income
- $1,152,408
- Net rental income
- $641,499
- Net gain from sales of assets
- $172,624
- Other revenue
- $1,130,232
Expenses
- Grants and similar amounts paid
- $319,940
- Benefits paid to members
- $616,885
- Compensation of officers, directors and key employees
- $3,166,582
- Other salaries and wages
- $418,054
- Salaries, compensation and benefits (total)
- $5,950,993
- Professional fundraising fees
- $0
- Legal fees
- $226,439
- Accounting fees
- $134,231
- Occupancy
- $766,581
- Travel
- $67,464
- Depreciation
- $411,232
Balance sheet and other
- Total assets, start of year
- $33,252,511
- Total assets, end of year
- $34,842,066
- Total liabilities, end of year
- $1,095,003
- Net assets, end of year
- $33,747,063
- Land, buildings and equipment
- $8,283,200
- Publicly traded securities
- $16,656,172
- Net assets without donor restrictions
- $33,747,063
- Gross receipts
- $17,250,004
- Employees
- 91
- Year formed
- 1950
- State of legal domicile
- CA
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 |
|---|---|---|---|---|
| Che A Timmons | Bus Mgr/Fin Sec Trustee or director, Officer | 40 | $302,967 | $147,080 |
| Marc Lopez | Bus Rep Trustee or director, Officer | 40 | $297,812 | $146,521 |
| Timothy V Knight | Bus Rep Trustee or director, Officer | 40 | $293,265 | $144,973 |
| Scott Fisk | Bus Rep Trustee or director, Officer | 40 | $289,497 | $144,973 |
| Randall Loyd | Bus Rep Trustee or director, Officer | 40 | $288,448 | $144,973 |
| Robert Downs | Organizer | 40 | $285,484 | $144,973 |
| Robert Rodriguez | Exec Board Trustee or director, Officer | 40 | $277,397 | $143,407 |
| Mathew K Hattich | Bus Rep;Alt Tte Trustee or director, Officer | 40 | $275,372 | $142,363 |
| Charles G Leonard Jr | Pol Rep;Ttee Trustee or director, Officer | 40 | $271,093 | $142,363 |
| Charlene Walton | Clerical | 40 | $136,307 | $91,648 |
| Heather Zamora | Clerical | 40 | $110,660 | $84,871 |
| Alana Kualapai | Clerical | 40 | $108,822 | $85,248 |
| Karla Ruiz | Clerical | 40 | $107,785 | $85,750 |
| Devon Reed | Bus Rep Trustee or director, Officer | 40 | $97,436 | $50,426 |
| Adam Sterud | Recording Secty Trustee or director, Officer | 1 | $4,900 | $0 |
13 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel Palomino | Exec Board Trustee or director, Officer | 1 | $4,875 |
| Jonathan Garrity | Executive Board Trustee or director, Officer | 1 | $4,700 |
| Andrea Blevins | Executive Board Trustee or director, Officer | 1 | $4,460 |
| Michael A Munson | Exec Board Trustee or director, Officer | 1 | $3,710 |
| Daryl Bartzi | Exec Board Trustee or director, Officer | 1 | $1,800 |
| Samantha Cruz | Finance Committ Trustee or director, Officer | 1 | $1,380 |
| Christopher Drake | Finance Committ Trustee or director, Officer | 1 | $0 |
| John Grossman | Examining Board Trustee or director, Officer | 1 | $0 |
| Leo E Jones | Finance Committ Trustee or director, Officer | 1 | $0 |
| William Jr Lawrence | Treasurer Trustee or director, Officer | 1 | $0 |
| Gabriel Maestretty | Examining Board Trustee or director, Officer | 1 | $0 |
| Miguel Pimentel | Welfare Committ Trustee or director, Officer | 1 | $0 |
| Raymond Trujillo | Inside Guard Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 30 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Che A Timmons | Bus Mgr/Fin Sec Trustee or director, Officer | 40 | $302,646 | $146,886 |
| Robert Nash | Asst Bus Mgr/Bus Rep | 40 | $295,431 | $131,814 |
| Timothy V Knight | Bus Rep Trustee or director, Officer | 40 | $276,737 | $142,895 |
| Scott Fisk | Bus Rep Trustee or director, Officer | 40 | $276,381 | $142,895 |
| Randall Loyd | Bus Rep Trustee or director, Officer | 40 | $275,115 | $142,895 |
| Marc Lopez | Bus Rep Trustee or director, Officer | 40 | $271,832 | $142,686 |
| Robert Downs | Organizer | 40 | $271,191 | $142,895 |
| Mathew K Hattich | Bus Rep;Alt Tte Trustee or director, Officer | 40 | $266,716 | $141,835 |
| Charles G Leonard Jr | Pol Rep;Ttee Trustee or director, Officer | 40 | $261,172 | $141,575 |
| David Herwat | Bus Rep Trustee or director, Officer | 40 | $162,107 | $90,513 |
| Charlene Walton | Clerical | 40 | $132,160 | $87,695 |
| Jessica Hattich | Clerical | 40 | $116,540 | $83,757 |
| Karla Keaveny | Clerical | 40 | $103,548 | $81,301 |
| Heather Zamora | Clerical | 40 | $102,057 | $80,641 |
| Robert Rodriguez | Exec Board Trustee or director, Officer | 40 | $87,904 | $45,768 |
| Devon Reed | Vice President Trustee or director, Officer | 1 | $11,508 | $0 |
| Daniel Palomino | Exec Board Trustee or director, Officer | 1 | $8,675 | $0 |
| Michael A Munson | Exec Board Trustee or director, Officer | 1 | $7,365 | $0 |
| Adam Sterud | Recording Secty Trustee or director, Officer | 1 | $7,100 | $0 |
| Jonathan Garrity | Executive Board Trustee or director, Officer | 1 | $5,000 | $0 |
| Antonio F Aparicio | President Trustee or director, Officer | 1 | $3,954 | $0 |
| Daryl Bartzi | Exec Board Trustee or director, Officer | 1 | $3,200 | $0 |
| William Lawrenz Jr | Finance Committ Trustee or director, Officer | 1 | $2,400 | $0 |
| Christopher Drake | Inside Guard Trustee or director, Officer | 1 | $2,400 | $0 |
| Felipe Velasco | Finance Committ Trustee or director, Officer | 1 | $2,400 | $0 |
| Roger A Clark | Finance Comitte Trustee or director, Officer | 1 | $2,400 | $0 |
| Miguel Pimentel | Welfare Cm Chr Trustee or director, Officer | 1 | $2,200 | $0 |
| William V Lawrenz | Treasurer Trustee or director, Officer | 1 | $2,000 | $0 |
| Gabriel Maestretti | Examining Board Trustee or director, Officer | 1 | $2,000 | $0 |
| Ethan Brown | Examining Board Trustee or director, Officer | 1 | $1,400 | $0 |
990 for the year ended December 31, 2023: 29 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHE A TIMMONS | Bus Manager /Fin.Sec'y Trustee or director, Officer | 40 | $285,002 | $143,291 |
| ROBERT L NASH | Asst Business Mgr & Business R Trustee or director, Officer | 40 | $273,655 | $141,594 |
| TIMOTHY V KNIGHT | Business Representative Trustee or director, Officer | 40 | $268,908 | $139,693 |
| SCOTT FISK | Business Representative Trustee or director, Officer | 40 | $267,501 | $139,693 |
| RANDALL LOYD | Business Representative Trustee or director, Officer | 40 | $261,071 | $139,693 |
| ROBERT DOWNS | ORGANIZER Highest-paid employee | 40 | $258,500 | $139,693 |
| MARC LOPEZ | Business Representative Trustee or director, Officer | 40 | $257,498 | $139,693 |
| DAVID HERWAT | Business Representative Trustee or director, Officer | 40 | $253,898 | $139,693 |
| MATHEW K HATTICH | Bus Rep & Alternate Trustee Trustee or director, Officer | 40 | $253,143 | $139,693 |
| CHARLES G LEONARD JR | Political Rep/Trustee Trustee or director, Officer | 40 | $246,306 | $139,693 |
| CHARLENE WALTON | Clerical Highest-paid employee | 40 | $126,522 | $87,031 |
| JESSICA HATTICH | Clerical Highest-paid employee | 40 | $111,775 | $83,528 |
| JOSEPHINE YGAMA | Clerical Highest-paid employee | 40 | $111,479 | $79,433 |
| HEATHER ZAMORA | CLERICAL Highest-paid employee | 40 | $105,365 | $82,168 |
| DANIEL PALOMINO | Executive Board Trustee or director, Officer | 1 | $13,010 | $0 |
| ROBERT RODRIGUEZ | Executive Board Trustee or director, Officer | 1 | $7,775 | $0 |
| MICHAEL A MUNSON | Executive Board Trustee or director, Officer | 1 | $7,276 | $0 |
| DEVON REED | Vice President Trustee or director, Officer | 1 | $6,333 | $0 |
| ADAM STERUD | Recording Secretary Trustee or director, Officer | 1 | $5,705 | $0 |
| DARYL BARTZI | Exec Board Trustee or director, Officer | 1 | $5,604 | $0 |
| WILLIAM V LAWRENZ | Treasurer Trustee or director, Officer | 1 | $2,469 | $0 |
| GABRIEL MAESTRETTI | Examining Board Trustee or director, Officer | 1 | $2,400 | $0 |
| WILLIAM LAWRENZ JR | Finance Committee Trustee or director, Officer | 1 | $2,400 | $0 |
| ANTONIO F APARICIO | President Trustee or director, Officer | 1 | $2,200 | $0 |
| CHRISTOPHER DRAKE | Inside Guard Trustee or director, Officer | 1 | $2,200 | $0 |
| FELIPE VELASCO | Finance Committee Trustee or director, Officer | 1 | $2,200 | $0 |
| ROGER A CLARK | Finance Committee Trustee or director, Officer | 1 | $2,200 | $0 |
| ETHAN BROWN | Examining Board Trustee or director, Officer | 1 | $2,000 | $0 |
| MIGUEL PIMENTEL | Welfare Committee Chairman Trustee or director, Officer | 1 | $2,000 | $0 |
990 for the year ended December 31, 2021: 40 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHE A TIMMONS | BUS MANAGER /FIN.SEC'Y Trustee or director, Officer | 40 | $240,208 | $130,247 |
| ROBERT L NASH | ASST BUSINESS MGR & BUSINESS REP Trustee or director, Officer | 40 | $227,408 | $128,105 |
| TIMOTHY V KNIGHT | PLUMBER REPRESENTATIVE Trustee or director, Officer | 40 | $229,281 | $125,964 |
| CHARLES G LEONARD JR | BUSINESS REPRESENTATIVE Trustee or director, Officer | 40 | $227,310 | $125,588 |
| RODDY L AUER | ORGANIZER Trustee or director, Officer | 40 | $222,844 | $125,964 |
| MATHEW K HATTICH | BUS REP & ALTERNATE TRUSTEE Trustee or director, Officer | 40 | $221,744 | $125,964 |
| MARC LOPEZ | BUSINESS REPRESENTATIVE Trustee or director, Officer | 40 | $221,190 | $125,964 |
| STEPHEN R ECKLEY | BUS REP Trustee or director, Officer | 40 | $219,777 | $125,964 |
| CHAD A MARTIN | PIPELINE REPRESENTATIVE - PAST Trustee or director, Officer | 40 | $186,312 | $108,498 |
| JOSEPHINE YGAMA | CLERICAL Highest-paid employee | 40 | $115,840 | $41,699 |
| CHARLENE R WALTON | CLERICAL Highest-paid employee | 40 | $116,904 | $36,322 |
| JESSICA HOPPIE | CLERICAL Highest-paid employee | 40 | $103,544 | $38,835 |
| SCOTT FISK | BUS REP Trustee or director, Officer | 40 | $12,801 | $0 |
| DEVON S REED | EXEC BOARD Trustee or director, Officer | 1 | $6,973 | $0 |
| RANDALL LOYD | EXECUTIVE BOARD Trustee or director, Officer | 1 | $6,194 | $0 |
| FLOYD R HENSON | EXEC BOARD Trustee or director, Officer | 1 | $4,205 | $0 |
| ROGER A CLARK | FINANCE COMMITTEE Trustee or director, Officer | 1 | $2,742 | $0 |
| DARYL E BARTZI | EXEC BOARD Trustee or director, Officer | 1 | $2,400 | $0 |
| JOSE J MORENO | PRESIDENT Trustee or director, Officer | 1 | $2,400 | $0 |
| WILLIAM V LAWRENZ | TREASURER Trustee or director, Officer | 1 | $2,400 | $0 |
| FELIPE VELASCO JR | FINANCE COMMITTEE Trustee or director, Officer | 1 | $2,200 | $0 |
| HUGO PEREZ | WELFARE COMMITTEE CHAIRMAN Trustee or director, Officer | 1 | $2,000 | $0 |
| MICHAEL A MUNSON | RECORDING SECRETARY Trustee or director, Officer | 1 | $2,000 | $0 |
| JOSHUA T STETSON | EXAMINING BOARD Trustee or director, Officer | 1 | $1,800 | $0 |
| BRYANT E BAKER | EXAMINING BOARD Trustee or director, Officer | 1 | $1,400 | $0 |
| LEO EUGENE JONES | EXAMINING BOARD Trustee or director, Officer | 1 | $1,400 | $0 |
| WILLIAM LAWRENZ JR | FINANCE COMMITTEE Trustee or director, Officer | 1 | $1,400 | $0 |
| ETHAN M BROWN | EXAMINING BOARD Trustee or director, Officer | 1 | $1,200 | $0 |
| JOSHUA GALANDA | EXAMINING BOARD Trustee or director, Officer | 1 | $1,200 | $0 |
| KENNETH J LEVAL | EXAMINING BOARD Trustee or director, Officer | 1 | $1,200 | $0 |
| ABEL JARAMILLO | EXAMINING BOARD Trustee or director, Officer | 1 | $1,200 | $0 |
| NICHOLAUS J FOREMAN | EXAMINING BOARD Trustee or director, Officer | 1 | $800 | $0 |
| TERRY A JUSTICE | EXAMINING BOARD Trustee or director, Officer | 1 | $800 | $0 |
| ANTHONY A FISK | EXAMINING BOARD Trustee or director, Officer | 1 | $600 | $0 |
| HERBERT M DARDON | EXAMINING BOARD Trustee or director, Officer | 1 | $600 | $0 |
| TOMAS H MARTINEZ | EXAMINING BOARD Trustee or director, Officer | 1 | $400 | $0 |
| JEFFERY D PARTAIN | INSIDE GUARD Trustee or director, Officer | 1 | $200 | $0 |
| BRAD A FISK | EXAMINING BOARD Trustee or director, Officer | 1 | $0 | $0 |
| DAVID M HERWAT | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JOE I GONZALEZ JR | EXAMINING BOARD Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 935 DETROIT AVE, CONCORD, CA 94518-2501
- In care of
- % CHE TIMMONS
- Principal officer (990 for 2025)
- Che A Timmons, 935 Detroit Ave, Concord, CA 94518
- Signed the 990
- Che A Timmons, Business Manager
- Phone
- (925) 686-5880
- Website
- www.ua342.org
- Return prepared by
- Comyns Smith McCleary & Deaver LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-0944895 or by the name UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
To organize all workers for the economic, moral and social advancement of their condition and status.
Program accomplishments
- Promoted the Plumbing and Pipefitting Industry of Approximately 4,023 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 | 990 on file |
IRS record
- EIN
- 94-0944895
- 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)
- $34,842,066
- Income (IRS master file)
- $17,250,004
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $13,733,455 | $13,501,719 | $34,842,066 | XML |
| 990 | December 2024 | $13,456,837 | $14,306,930 | $33,252,511 | XML |
| 990 | December 2023 | $16,041,101 | $13,827,865 | $33,592,872 | XML |
| 990 | December 2022 | $14,316,361 | $11,965,447 | $30,129,739 | IRS |
| 990 | December 2021 | $11,252,338 | $9,992,502 | $29,647,804 | XML |
| 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 94-0944895).
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 94-0944895.
- 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 Che A Timmons.
- 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 28 people; 21 received compensation from the organization, the highest $302,967 (Che A Timmons, Bus Mgr/Fin Sec).
- 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 $13,733,455, expenses of $13,501,719 and total assets of $34,842,066 at year end.
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