United Association of Journeymen and Apprentices of Plumbing and Pipefittin

Nonprofit profile at a glance

EIN
380700635
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Madison Heights, MI, USA
Phone
2483079800
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$3,905,979
Expenses
$3,441,745
Assets
$4,876,430
Liabilities
$98,405

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • LYLE RYAN (PRESIDENT)

Highest reported compensation

  • CARLO CASTIGLIONE (BUSINESS MANAGER): $120,398 total reported compensation
  • JON DEROO (SECRETARY TREASURER): $117,538 total reported compensation
  • ROBERT MOSES (ORAGANIZER): $116,438 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To protect and advance the plumbers trade and membership.

What it reported doing in 2023

The local union provides benefits to members through insurnance companies and affiliated organizations of the plumbing industry

Operating model

Revenue model
Membership-supported. 96% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 71% for direct work, 0% for grants, and 29% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 64
  • Accountability: 43
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: 93.1%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 6th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 38.5%; rating input score 38; 7th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 23.8%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed · 93.1% of spending went to programs
  • Governance: 5 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.2M in reported program spending
  • Leadership: top reported pay $120K · 21 people listed
  • Consistency: 29 of 31 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 13 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Independent voting board scored 38/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.