United Association of Journeymen & Apprentices Plumbers Local #5

Nonprofit profile at a glance

EIN
530067475
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Lanham, MD, USA
Phone
3018997861
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$7,805,115
Expenses
$5,973,942
Assets
$19,683,214
Liabilities
$6,321,586

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DANIEL GARRISON (PRESIDENT)
  • MICHAEL MCKENZIE (VICE PRESIDENT)

Highest reported compensation

  • TERRIEA SMALLS (BUSINESS MANAGER - FINANCI): $271,100 total reported compensation
  • MIKE CANALES (BUSINESS AGENT): $258,960 total reported compensation
  • ANTHONY SOLIS (BUSINESS AGENT): $257,053 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To encourage a high standard of skill among its members, and to obtain and maintain a fair wage standard; assist in securing employment; protect jurisdiction and organize those working within the craft.

What it reported doing in 2025

To perpetuate and further common goals of organized labor within the building trades. Local 5 provides services to its members.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, 25% for affiliated organizations, and 6% for member benefits.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 60
  • Accountability: 9
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.9%; rating input score 64
  • Program expense ratio: 84%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.5%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 3.29; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 17.5%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 63.9% of revenue deployed · 84% of spending went to programs
  • Governance: 0 of 7 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5M in reported program spending
  • Leadership: top reported pay $271K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.