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Nonprofit · EIN 99-0055042

UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE

Also known as 675 LOCAL

Tax-exempt · HONOLULU, HI 96813

Financials

$8.8M$4M2023$10.5M$4.5M2024$13.6M$4.8M2025
Revenue Expenses · by fiscal year end
Financials of UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$13,570,706$4,781,705$8,789,001$88,434,260$79,930$88,354,330
December 31, 2024990$10,487,575$4,483,305$6,004,270$78,660,350$86,412$78,573,938
December 31, 2023990$8,815,608$4,046,069$4,769,539$71,151,301$179,194$70,972,107
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$8,163,102
Investment income
$5,221,323
Net rental income
$177,896
Net gain from sales of assets
$3,340,697
Other revenue
$186,281

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$1,583,393
Other salaries and wages
$280,762
Salaries, compensation and benefits (total)
$2,180,319
Professional fundraising fees
$0
Legal fees
$3,848
Accounting fees
$42,730
Occupancy
$30,307
Travel
$120,907
Depreciation
$254,401
Management and general (functional)
$4,781,705

Balance sheet and other

Total assets, start of year
$78,660,350
Total assets, end of year
$88,434,260
Total liabilities, end of year
$79,930
Net assets, end of year
$88,354,330
Land, buildings and equipment
$26,309,987
Publicly traded securities
$33,398,591
Net assets without donor restrictions
$88,354,330
Gross receipts
$27,202,590
Employees
9
Year formed
1982
State of legal domicile
HI

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.

NameTitleHours / weekCompensationOther / benefits
VALENTINO CERIABM/FIN SEC/T
Officer
44$259,485$127,796
MATTHEW BRADYPRESIDENT
Officer
44$211,267$111,234
SAMUEL BARRETT JRBM/FIN SEC/T
Officer
44$203,914$109,394
BENJAMIN PANISVICE PRES/EX
Trustee or director, Officer
44$188,271$103,592
SHEUNG MAN WONGEXECUTIVE BO
Trustee or director
44$169,343$96,222
RONDEN NUMASAKIEXAMINING BO
Officer
–$1,250$0
DEAN KOBASHIGAWAEXECUTIVE BO
Trustee or director
–$875$0
WESTIN ALCOVEREXAMINING BO
Officer
–$750$0
KAWIKA JOHNSONRECORDING SE
Officer
–$0$0
CHARLES SHIMAEXECUTIVE BO
Trustee or director
–$0$0
JAMES FANEXECUTIVE BO
Trustee or director
–$0$0
TROY SAKAMOTOFINANCE COMM
Officer
–$0$0
DOUGLAS KEKONAFINANCE COMM
Officer
–$0$0
CHAD KAMIBAYASHIFINANCE COMM
Officer
–$0$0
DEAN LUNAEXAMINING BO
Officer
–$0$0
990 for the year ended December 31, 2024: 16 people
NameTitleHours / weekCompensationOther / benefits
VALENTINO CERIABM/FIN SEC/T
Officer
44$339,423$161,901
MATTHEW BRADYPRESIDENT
Officer
44$202,610$103,645
BENJAMIN PANISVICE PRES/EX
Trustee or director, Officer
44$173,937$94,985
SAMUEL BARRETT JRSENTRY
Officer
44$160,773$87,342
SHEUNG MAN WONGEXECUTIVE BO
Trustee or director
44$110,660$63,618
LANCE HAYASHIRECORDING SE
Officer
44$18,367$9,520
RONDEN NUMASAKIEXAMINING BO
Officer
–$1,250$0
DEAN KOBASHIGAWAEXECUTIVE BO
Trustee or director
–$1,000$0
WESTIN ALCOVEREXAMINING BO
Officer
–$875$0
CHARLES SHIMAEXECUTIVE BO
Trustee or director
–$0$0
JAMES FANEXECUTIVE BO
Trustee or director
–$0$0
TROY SAKAMOTOFINANCE COMM
Officer
–$0$0
DOUGLAS KEKONAFINANCE COMM
Officer
–$0$0
CHAD KAMIBAYASHIFINANCE COMM
Officer
–$0$0
DEAN LUNAEXAMINING BO
Officer
–$0$0
KAWIKA JOHNSONRECORDING SE
Officer
–$0$0
990 for the year ended December 31, 2023: 15 people
NameTitleHours / weekCompensationOther / benefits
VALENTINO CERIABM/FIN SEC/T
Officer
44$330,666$155,984
MATTHEW BRADYPRESIDENT
Officer
44$196,675$99,874
BENJAMIN PANISVICE PRES/EX
Trustee or director, Officer
44$170,158$91,570
SAMUEL BARRETTSENTRY
Officer
44$151,177$84,164
LANCE HAYASHIRECORDING SE
Officer
44$143,416$81,197
RONDEN NUMASAKIEXAMINING BO
Officer
–$1,250$0
DEAN KOBASHIGAWAEXECUTIVE BO
Trustee or director
–$750$0
CHARLES SHIMAEXECUTIVE BO
Trustee or director
–$0$0
SHEUNG MAN WONGEXECUTIVE BO
Trustee or director
–$0$0
JAMES FANEXECUTIVE BO
Trustee or director
–$0$0
TROY SAKAMOTOFINANCE COMM
Officer
–$0$0
DOUGLAS KEKONAFINANCE COMM
Officer
–$0$0
CHAD KAMIBAYASHIFINANCE COMM
Officer
–$0$0
DEAN LUNAEXAMINING BO
Officer
–$0$0
KAWIKA JOHNSONEXAMINING BO
Officer
–$0$0

Address and contacts

Address (IRS master file)
1109 BETHEL ST LOWR LEVEL, HONOLULU, HI 96813-2218
In care of
% VALENTINO CERIA
Principal officer (990 for 2025)
SAMUEL BARRETT JR, 1109 BETHEL STREET LOWER LEVEL, HONOLULU, HI 96813
Signed the 990
SAMUEL BARRETT JR, BM/FIN SEC/TREAS
Phone
(808) 536-5454
Return prepared by
MC GROUP HAWAII INC

Mission

TO MAXIMIZE THE UNION'S VALUE TO EMPLOYER BY PROVIDING QUALIFIED AND HIGHLY SKILLED CRAFTSMEN TRAINED TO MEET THE CHALLENGES OF FAST-PACED TECHNOLOGICAL ADVANCEMENTS

990 for the year ended December 31, 2025

Program accomplishments

  • TO UNITE AND ASSOCIATE MEMBERS (AND THEIR DIFFERENT BRANCHES) FOR MUTUAL ASSISTANCE, PROTECTION, AND EFFICIENT PERFORMANCE OF THEIR SKILLS; TO ADVANCE THE BEST INTERESTS OF THE TRADES; TO ADVANCE EFFORT FOR THE PASSAGE OF LEGISLATION RELATED TO AND FOR MONITORING COMPLIANCE WITH SANITARY LAWS BENEFICIAL TO THE TRADES IN GENERAL AND FOR THE PROTECTION OF PUBLIC HEALTH; TO ADOPT AN APPRENTICESHIP SYSTEM; AND TO PROTECT ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
99-0055042
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)
$88,434,260
Income (IRS master file)
$27,202,590

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$13,570,706$4,781,705$88,434,260XML
990December 2024$10,487,575$4,483,305$78,660,350XML
990December 2023$8,815,608$4,046,069$71,151,301XML
990December 2022$7,858,220$3,969,859$63,872,647IRS
990December 2021–––IRS
990December 2020–––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 99-0055042).

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 99-0055042.
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 SAMUEL BARRETT JR.
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 15 people; 8 received compensation from the organization, the highest $259,485 (VALENTINO CERIA, BM/FIN SEC/T).
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 $13,570,706, expenses of $4,781,705 and total assets of $88,434,260 at year end.

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