2023-11-09T17:24:09-08:00 2022-12-31 911256893 Baker & Giles PS CPAs 10110 CHAPEL HILL BLVD Pasco WA 99301 990 2022-01-01 910496684 UNITED ASSOCIATION OF JOURNEYMEN 598 UNIT 5095451446 1328 ROAD 28 PASCO WA 99301 NICKOLAS BUMPAOUS BUSINESS MGR 2023-11-09 true NICKOLAS BUMPAOUS 999009999 true DANIEL L BOYD P00742874 5095470544 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z NICKOLAS BUMPAOUS 1328 ROAD 28 PASCO WA 99301 8659677 false 0297 X www.ua598.com X 1944 WA LABOR UNION REPRESENTING MEMBERS THROUGH NEGOTIATION. 13 12 13 13 0 554930 155413 3301118 3389125 94696 -296732 448789 425052 4399533 3672858 9000 6500 7234 6833 1685563 1592775 0 0 2351458 2405661 4053255 4011769 346278 -338911 11107125 10563851 829282 968506 10277843 9595345 LABOR UNION REPRESENTING MEMBERS THROUGH NEGOTIATION. false false LABOR UNION REPRESENTING MEMBERS THROUGH NEGOTIATION. false false true true false false false false false true false false true false true false true false false false false false false false false false false true true false false false false false false false false false false false true true true false true 24 0 true 13 true false false false false false false false false X 13 12 false false false false true true true true true false false false false false false true true false X NICKOLAS BUMPAOUS 5095451446 1328 ROAD 28 PASCO WA 99301 NICKOLAS BUMPAOUS BUSINESS MGR 40.00 0.00 X 169608 0 107702 JOSEPH KERSHISNIK BUSINESS REP 40.00 0.00 161430 0 105657 WILLIAM HUGHES BUSINESS REP 40.00 0.00 127605 0 84343 ANDREW FOUTS BUSINESS REP 40.00 0.00 124103 0 86024 RANDY WALLI FORMER BUS MGR 40.00 0.00 X 46018 0 29412 SEAN ANDERSON EXECUTIVE BOARD 5.00 0.00 X 0 0 0 SAM CONNELL SR EXECUTIVE BOARD 5.00 0.00 X 0 0 0 LUIS NICACIO EXECUTIVE BOARD 5.00 0.00 X 0 0 0 SETH WORLEY EXECUTIVE BOARD 5.00 0.00 X 0 0 0 CRESSLER GERHARD F&A 5.00 0.00 X 0 0 0 MICHAEL NICACIO F&A 5.00 0.00 X 0 0 0 RYAN PYLE F&A 5.00 0.00 X 0 0 0 BRIAN TOOL President 5.00 0.00 X 0 0 0 MICHAEL SHUTT Vice President 5.00 0.00 X 0 0 0 CHRIS VELASCO REC SECRETARY 5.00 0.00 X 0 0 0 MELISSA CANNON FIN SECRETARY 5.00 0.00 X 0 0 0 ARNOLD GERKEN Treasurer 5.00 0.00 X 0 0 0 628764 413138 4 false true false 0 150794 4619 155413 MEMBERSHIP DUES 900099 3389125 3389125 3389125 -12604 -158807 146203 0 0 0 4697391 4981519 -284128 -284128 -284128 0 0 17366 5300 12066 12066 MISCELLANEOUS INCOME 900099 4815 4815 STEWARD APPEALS 900099 9208 9208 WAGE & EXP REIMBURSEMENTS 900099 398963 398963 412986 3672858 3371242 146203 X 0 6500 0 6833 352740 0 712118 329791 114854 83272 0 54558 113511 0 0 0 0 0 18906 0 0 120000 102124 0 0 0 0 10070 27076 CONTRACTOR PMTS-WORK RECOVERY 581987 ORGANIZING WSA-WORK RECOVERY 386424 PER CAPITA-UA 305957 WAGE REIMBURSEMENTS-IAP 235780 449268 4011769 0 0 0 1042315 1151099 815347 262392 0 3654 3394 0 0 3000000 3000000 0 395957 397429 205488 190917 23250 14571 4766984 4834155 0 0 0 1059618 900811 11107125 10563851 829282 968506 829282 968506 X 10277843 9595345 10277843 9595345 11107125 10563851 -338911 -317126 -26461 X false true X false false false PLUMBERS&STEAMFITTERS LOCAL 598 PAC 1328 ROAD 28 PASCO WA 99301 462859971 true true false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities THE LOCAL MANAGES THE PLUMBERS & STEAMFITTERS LOCAL 598 POLITICAL ACTION COMMITTEE (PIPE TRADES 598 PAC) FOR THE PURPOSE OF SUPPORTING POLITICAL CAMPAIGNS. THE LOCAL DID NOT CONTRIBUTE FUNDS TO THE PAC DURING THE YEAR. 125624 120595 5029 79864 70322 9542 14571 900811 X 3734876 -317126 465678 148552 3586324 86534 86534 3672858 4496350 700332 700332 3796018 215751 215751 4011769 Part X : FIN48 Footnote Management has determined that the Local has no uncertain tax positions. No interest and penalties from uncertain tax positions have been recognized in the financial statements. No tax positions are expected to significantly increase or decrease within the next twelve months. Tax years 2019 through 2022 are open to examination by the Internal Revenue Service. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 RENT INCOME-BLDG ASSOCIATION $265992 LU 598 PAC INCOME $227170 INVESTMENT EXPENSES $-26461 INTEREST INCOME-BLDG ASSOC $4 LU 598 PAC INVESTMENT INCOME $-1027 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S ORGANIZING REIMBURSEMENTS-PAC $150549 EXPENSES FOR SUPPLIES FOR SALE $-5300 WAGE REIMBURSEMENTS-IAP $95751 EXPENSE REIMBURSEMENTS-BUILDING ASSOC $4341 LOSS ON BUILDING ASSOCIATION $-158807 Part XII, Line 2d: Other expenses and losses per audited F/S EXPENSES FOR SUPPLIES FOR SALE $5300 RENT EXPENSE-BLDG ASSOCIATION $540461 LU 598 PAC EXPENSE $154571 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S OCCUPANCY EXPENSE $120000 OCCUPANCY EXPENSE-IAP $95751 true 0 0 SCHOLARSHIPS 9 6500 CASH N/A Grantmaker's Description of How Grants are Used PAYMENT OF A SCHOLARSHIP AWARD IS DEPENDENT UPON THE ORGANIZATION'S RECEIPT OF CERTAIN STUDENT ENROLLED EDUCATION CREDITS DOCUMENTATION. X true false false false false ANDREW FOUTS BUSINESS REP 105828 18275 33905 52119 210127 JOSEPH KERSHISNIK BUSINESS REP 139330 22100 43839 61818 267087 NICKOLAS BUMPAOUS BUSINESS MGR 147508 22100 45884 61818 277310 WILLIAM HUGHES BUSINESS REP 110180 17425 34646 49697 211948 Part I, Line 1a: Relevant information in regards to selections on 1a. Form 990, Part VI, Section A, Line 6 THE UNION HAS SIX CLASSES OF MEMBERS. THE MEMBER CLASSES WITH VOTING RIGHTS ARE JOURNEYMEN, METAL TRADE JOURNEYMEN, RETIREES, LIFETIMERS AND YEAR FOUR AND HIGHER APPRENTICES. THE MEMBER CLASSES WITHOUT VOTING RIGHTS ARE INDENTURED APPRENTICES AND LESS THAN YEAR FOUR APPRENTICES. Form 990, Part VI, Section A, Line 7a MEMBER DUES MUST BE CURRENT AND MEMBERS MUST BE IN GOOD STANDING WITH UNION'S BYLAWS IN ORDER TO PARTICIPATE IN GOVERNANCE AND VOTING FUNCTIONS. OFFICER AND EXECUTIVE BOARD ELECTIONS ARE HELD EVERY THREE YEARS. THE MOST RECENT ELECTIONS WERE HELD IN JUNE 2022. Form 990, Part VI, Section A, Line 7b CERTAIN DECISIONS OF THE GOVERNING BODY REQUIRE APPROVAL BY THE MEMBERS. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED BY THE BUSINESS MANAGER PRIOR TO SIGNATURE. Form 990, Part VI, Section B, Line 15b COMPENSATION RATES FOR MANAGEMENT AND KEY EMPLOYEES OF THE UNION ARE DETERMINED BASED UPON RATES FOUND IN THE COLLECTIVE BARGAINING AGREEMENT AS DICTATED BY THE UNION'S POLICIES. Form 990, Part VI, Section C, Line 19 THE UNION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE UNION HALL DURING NORMAL BUSINESS HOURS. Form 990, Part IX, Line 24e AUTOMOBILE EXPENSE: Column (A) - Total = $13812; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BANK SERVICE CHARGES: Column (A) - Total = $6260; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DEATH BENEFITS PAID: Column (A) - Total = $24867; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DONATIONS: Column (A) - Total = $9640; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES ADMINISTRATION FEES: Column (A) - Total = $4200; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES AND SUBSCRIPTIONS: Column (A) - Total = $12673; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES REFUNDS: Column (A) - Total = $2832; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EQUIPMENT MAINTENANCE: Column (A) - Total = $31329; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EQUIPMENT RENT: Column (A) - Total = $3797; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PER CAPITA-AFFILIATED: Column (A) - Total = $178273; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PERSONAL PROPERTY TAXES: Column (A) - Total = $352; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $8907; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e STEWARD DUES REIMBURSEMENT: Column (A) - Total = $12000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e STEWARDS APPEALS: Column (A) - Total = $9123; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TELEPHONE: Column (A) - Total = $20754; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TRAVELERS DUES EXPENSE: Column (A) - Total = $7314; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e UNION PROMOTION: Column (A) - Total = $68549; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e UTILITIES: Column (A) - Total = $10586; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e WSA COMPLIANCE: Column (A) - Total = $24000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 598 BUILDING ASSOCIATION INC 1328 ROAD 28 PASCO WA 99301 916054458 OFFICE BUILDING FOR USE BY LOCAL UNION AND JATC WA 501(C)(2) UNITED ASSOCIATION OF JOURNEYMEN #598 true EASTERN WASHINGTON NORTHEAST 598 JATC 1328 ROAD 28 PASCO WA 99301 910930240 JATC SCHOOL WA 501(C)(5) NA false false false false false false false false false false false true false false false false false true false false 598 BUILDING ASSOCIATION INC k 120000 CASH EASTERN WASHINGTON NORTHEAST 598 JATC q 37288 CASH