2025-10-24T15:01:23-05:00 2024-12-31 430765316 RUBINBROWN LLP 10801 W CHARLESTON BLVD STE 300 LAS VEGAS NV 89135 990 2024-01-01 880030428 PLUMBERS AND PIPEFITTERS UNION LOCAL 525 PLUM 7024521520 760 NORTH LAMB BOULEVARD LAS VEGAS NV 891102307 DAVID WOOD BUSINESS MANAGER 7024521520 2025-10-24 1 1 ETHAN A KENT CPA P01051867 7024152112 2025-10-24 2024 2025-03-06 01:10:19Z DAVID WOOD 760 NORTH LAMB BOULEVARD LAS VEGAS NV 891102307 11002640 0 0297 X WWW.LOCAL525.ORG X UNION 1938 NV TO ENGAGE IN THE NEGOTIATION OF WAGES, FRINGE BENEFITS AND SAFE WORKING CONDITIONS AND TO PROVIDE WAYS AND MEANS FOR THE ADVANCEMENT OF THE BEST INTEREST OF THE TRADES AND TO MAKE AND USE EVERY HONORABLE EFFORT TO SECURE THE PASSAGE AND ENFORCEMNT OF SUCH SANITARY AND SAFETY LAWS AS WOULD BE A BENEFIT TO THE TRADE AND TEND TO PROTECT THE PUBLIC HEALTH AND SAFETY. 13 6 47 0 0 0 0 0 12528188 10338793 117280 488762 214565 164134 12860033 10991689 1024921 1867408 1008387 1233318 2550849 3214029 0 0 0 3241633 3059227 7825790 9373982 5034243 1617707 27650864 29393530 54448 47071 27596416 29346459 X TO ENGAGE IN THE NEGOTIATION OF WAGES, FRINGE BENEFITS AND SAFE WORKING CONDITIONS AND TO PROVIDE WAYS AND MEANS FOR THE ADVANCEMENT OF THE BEST INTEREST OF THE TRADES AND TO MAKE AND USE EVERY HONORABLE EFFORT TO SECURE THE PASSAGE AND ENFORCEMENT OF SUCH SANITARY AND SAFETY LAWS AS WOULD BE A BENEFIT TO THE TRADE AND TEND TO PROTECT THE PUBLIC HEALTH AND SAFETY. 0 0 REPRESENTATION IN NEGOTIATIONS FOR WAGES, FRINGE BENEFITS AND WORKING CONDITIONS. TO ADVANCE THE BEST INTEREST OF THE TRADES AND PROMOTE PUBLIC HEALTH AND SAFETY. DEATH BENEFITS PROVIDED SURVIVORS OF DECEASED UNION MEMBERS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 47 1 0 0 0 0 0 0 0 0 X 13 6 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X PLUMBERS & PIPEFITTERS UNION LOCAL 525 7024521520 760 N LAMB BLVD LAS VEGAS NV 89110 DAVID WOOD BUSINESS MANAGER 40.00 X X 211042 0 97762 RYAN LITSTER BUSINESS AGENT 40.00 X X 187925 0 94280 CHASE HOSKINS BUSINESS AGENT 40.00 X X 191660 0 94280 JONATHAN WAHLEN FINANCIAL SECREATRY 40.00 X X 183207 0 94527 ERIC RUBECK PRESIDENT 2.00 X X 750 0 0 JOE ESQUIVEL VICE PRESIDENT 2.00 X X 12159 0 4250 MICHAEL SHANE TREASURER 2.00 X X 0 0 0 PAUL ABBOTT RECORDING SECRETARY 2.00 X 0 0 0 DEMARCUS SMITH INSIDE DOOR GUARD 2.00 X 0 0 0 RICH LEE EXECUTIVE BOARD 2.00 X 0 0 0 JASON ANDERSON EXECUTIVE BOARD 2.00 X 750 0 0 DOMANIKK BOYD EXECUTIVE BOARD 2.00 X 0 0 0 ERIC RUBECK JR EXECUTIVE BOARD 2.00 X 0 0 0 MATTHEW LYDON FORMER BUSINESS MANAGER 40.00 X 15616 0 7364 JUSTIN EIGHMY FORMER BUSINESS AGENT 40.00 X 13544 0 7082 DEMETRIUS FINISTER ORGANIZER 40.00 X 183213 0 93071 GREG ESPOSITO GOVERMENT AFFAIRS AND PUBLIC RELATIONS 40.00 X 157948 0 83204 CYNTHIA LINDENBACH OFFICE ADMIN 40.00 X 127384 0 39402 ANDREA BYRD OFFICE ADMIN 40.00 X 108139 0 56202 VERDAWN HUNT OFFICE ADMIN 40.00 X 129863 0 56202 1523200 0 727626 9 1 1 0 RUBINBROWN LLP 10801 WEST CHARLESTON BLVD SUITE LAS VEGAS NV 89135 AUDIT AND TAX SERVICES 173189 1 MEMBERSHIP DUES & ASSESSMENTS 900099 10338793 10338793 10338793 488762 488762 58606 0 58606 58606 58606 40293 10951 29342 29342 EXPENSE REIMBURSEMENTS 900099 27825 27825 REINSTATEMENT FEES 900099 15869 15869 APPLICATION FEES 900099 8180 8180 24312 24312 76186 10991689 10502927 0 488762 1747451 119957 1233318 1216198 1213881 478757 202253 102940 81138 176539 14750 176671 331994 97859 179874 43838 88899 684103 282833 83723 WORKING ASSESSMENTS 537415 ACTION FUND EXPENSES 219268 EXECUTIVE BOARD DISBURS 23660 REIMBURSEMENTS 15541 21122 9373982 17169464 7475694 3288306 13543482 7126705 3421631 3892829 3705074 3299491 4668506 774 774 27650864 29393530 289 350 54159 46721 54448 47071 X 0 0 0 0 27596416 29346459 27596416 29346459 27650864 29393530 1617707 132336 0 X X 0 1 X 1 0 1 0 0 10159 10159 6240422 2826467 3413955 876124 595164 280960 3705074 RENT SECURITY DEPOSIT 4100 AMOUNT HELD FOR OTHERS 42621 46721 X 11245223 132336 110247 242583 11002640 -10951 -10951 10991689 9564375 190393 190393 9373982 0 9373982 PART X, LINE 2: THE UNION'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UNION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONTRIBUTIONS RECEIVED BY THE PAC FUND (REPORTED IN A SEPARATE 990) 110,247. PART XI, LINE 4B - OTHER ADJUSTMENTS: SUPPLIES FOR RESALE EXPENSE -10,951. PART XII, LINE 2D - OTHER ADJUSTMENTS: POLITICAL DONATIONS/EXP. MADE BY THE PAC FUND (REPORTED IN A SEPARATE 990) 179,442. SUPPLIES FOR RESALE EXPENSE 10,951. 1 MMC CONTRACTORS WEST INC 5080 S CAMERON STREET LAS VEGAS NV 89118 880101005 N/A 537805 0 ACTUAL COST MARKET RECOVERY GRANT EMCOR SERVICES 2 CROMWELL IRVINE CA 92618 330112640 N/A 36318 0 ACTUAL COST MARKET RECOVERY GRANT RYAN MECHANICAL INC 3335 WYNN ROAD LAS VEGAS NV 89102 880362409 N/A 16095 0 ACTUAL COST MARKET RECOVERY GRANT CLEARWATER MECHANICAL INC 1561 ROCKING HORSE DRIVE HENDERSON NV 89002 202707021 N/A 52144 0 ACTUAL COST MARKET RECOVERY GRANT P1 CONSTRUCTION 13605 W 96TH TERR LENEXA KS 66215 853173871 N/A 48680 0 ACTUAL COST MARKET RECOVERY GRANT SOUTHLAND INDUSTRIES 4765 S CAMERON ST LAS VEGAS NV 89103 951596533 N/A 34929 0 ACTUAL COST MARKET RECOVERY GRANT ACCO ENGINEERED SYSTEMS 6265 SAN FERNANDO ROAD GLENDALE CA 91201 951625123 N/A 729033 0 ACTUAL COST MARKET RECOVERY GRANT JOHNSON CONTROLS INC PO BOX 591 MILWAUKEE WI 53201 390380010 N/A 36870 0 ACTUAL COST MARKET RECOVERY GRANT SOUTHERN NEVADA BUILDING AND CONSTRUCTION TRADES COUNCIL 4780 WEST ANN ROAD 5-417 NORTH LAS VEGAS NV 89031 501(C)(5) 12925 0 ACTUAL COST DONATION UNITED LABOR AGENCY OF NEVADA 1201 N DECATUR BLVD STE 106 LAS VEGAS NV 89108 880344011 501(C)(3) 15531 0 ACTUAL COST DONATION LAS VEGAS AVIATORS 1650 S PAVILION CENTER DRIVE LAS VEGAS NV 89135 N/A 50000 0 ACTUAL COST SPONSORSHIP 365 PLUMBING OF NEVADA 5279 DEAN MARTIN DRIVE LAS VEGAS NV 89118 850922528 N/A 20000 0 ACTUAL COST MARKET RECOVERY GRANT BB MECHANICAL LLC 6000 S EASTERN AVE STE 11A LAS VEGAS NV 89119 464876523 N/A 6090 0 ACTUAL COST MARKET RECOVERY GRANT DOUBLE DOWN MECHANICAL 5320 NORTH LISA LANE LAS VEGAS NV 89149 933476281 N/A 9322 0 ACTUAL COST MARKET RECOVERY GRANT ICON-BIM 33301 1ST WAY S 200 FEDERAL WAY WA 98003 833940328 N/A 44680 0 ACTUAL COST MARKET RECOVERY GRANT PIPE PROS PLUMBING AND MECHANICAL PO BOX 90313 HENDERSON NV 89015 844605623 N/A 30000 0 ACTUAL COST MARKET RECOVERY GRANT 2 15 COMMUNITY ACTION FUND PROJECTS 70 119957 ACTUAL COST PART I, LINE 2: THE UNION HAS ELIGIBILITY AND APPLICATION PROCEDURES IN PLACE TO DETERMINE MARKET RECOVERY GRANT AWARD RECIPIENTS. ONCE THE GRANT IS AWARDED, THE GRANTEE MUST SUBMIT DOCUMENTATION WITHIN THE GUIDELINES OF THE MARKET RECOVERY PROGRAM IN ORDER TO RECEIVE GRANT MONEY. THE UNION TRACKS THE COSTS SUBMITTED FOR REIMBURSEMENT BY THE GRANTEE AND ENSURES THEY ARE IN COMPLIANCE WITH PROGRAM REQUIREMENTS AND THE GRANT AMOUNT AWARDED. GRANT MONEY IS USED TO PROTECT AND PRESERVE WORK OPPORTUNITIES FOR UNION MEMBERS ON CONSTRUCTION PROJECTS IN NEVADA. FOR DONATIONS AND SPONSORSHIPS ALL REQUESTS ARE SUBMITTED TO THE MEMBERSHIP WHO VOTE AND APPROVE. X 0 0 0 DAVID WOOD BUSINESS MANAGER 211042 0 0 0 0 0 74734 0 23028 0 308804 0 0 0 RYAN LITSTER BUSINESS AGENT 187925 0 0 0 0 0 71252 0 23028 0 282205 0 0 0 CHASE HOSKINS BUSINESS AGENT 191660 0 0 0 0 0 71252 0 23028 0 285940 0 0 0 JONATHAN WAHLEN FINANCIAL SECREATRY 183207 0 0 0 0 0 71499 0 23028 0 277734 0 0 0 MATTHEW LYDON FORMER BUSINESS MANAGER 15616 0 0 0 0 0 5633 0 1731 0 22980 0 0 0 JUSTIN EIGHMY FORMER BUSINESS AGENT 13544 0 0 0 0 0 5351 0 1731 0 20626 0 0 0 DEMETRIUS FINISTER ORGANIZER 183213 0 0 0 0 0 70043 0 23028 0 276284 0 0 0 GREG ESPOSITO GOVERMENT AFFAIRS AND PUBLIC RELATIO 157948 0 0 0 0 0 62166 0 21038 0 241152 0 0 0 CYNTHIA LINDENBACH OFFICE ADMIN 127384 0 0 0 0 0 39402 0 0 0 166786 0 0 0 ANDREA BYRD OFFICE ADMIN 108139 0 0 0 0 0 39402 0 16800 0 164341 0 0 0 VERDAWN HUNT OFFICE ADMIN 129863 0 0 0 0 0 39402 0 16800 0 186065 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A ALL OFFICERS ARE ELECTED BY THE MEMBERSHIP EVERY THREE YEARS. FORM 990, PART VI, SECTION A, LINE 7B ALL ELIGIBLE MEMBERS IN GOOD STANDING SHALL BE AFFORDED PROPER VOICE AND VOTE AT ANY MONTHLY GENERAL MEMBERSHIP MEETING. NO MEMBER IN GOOD STANDING SHALL BE PROHIBITED FROM ATTENDING ANY GENERAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE BUSINESS MANAGER, FINANCIAL SECRETARY AND TREASURER SHALL RECEIVE A DRAFT COPY OF THE FORM 990 FOR REVIEW BEFORE THE FINAL COPY OF THE FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C PER THE UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES OF THE PLUMBING AND PIPEFITTING INDUSTRY OF THE UNITED STATES AND CANADA INTERNATIONAL UNION'S ADOPTED POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR ALL ELECTED OFFICERS IS BASED OFF OF THE HIGHEST NEGOTIATED JOURNEYMAN HOURLY WAGE RATE AND IS APPROVED BY THE BUSINESS MANAGER AS WELL AS THE GENERAL MEMBERSHIP. THE APPROVED WAGE RATES ARE DOCUMENTED IN THE UNION'S BY-LAWS AND CONSTITUTION. FORM 990, PART VI, SECTION C, LINE 19 THE UNION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC/MEMBERSHIP UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BUSINESS MANAGER AND FINANCIAL SECRETARY ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS WAS NOT CHANGES FROM THE PRIOR YEAR. PLUMBERS AND PIPEFITTERS LOCAL 525 POLITICAL ACTION COMMITTEE 760 NORTH LAMB BLVD LAS VEGAS NV 89110 320173248 HEAVY PARTICIPATION IN STATE & LOCAL ELECTIONS NV 527 PLUMBERS & PIPEFITTERS LOCAL 525 0 PLUMBERS AND PIPEFITTERS UNION LOCAL NO 525 PENSION PLAN 8311 WEST SUNSET ROAD LAS VEGAS NV 89113 886003864 PROVIDE OPPORTUNITIES FOR MEMBERS TO ESTABLISH RETIREMENT INCOME NV 1.401-1(B)(3) N/A 0 PLUMBERS AND PIPEFITTERS UNION LOCAL NO 525 HEALTH AND WELFARE PLAN 8311 WEST SUNSET ROAD LAS VEGAS NV 89113 237283715 PROVIDE INSURANCE COVERAGE TO MEMBERS NV 501(C)(9) N/A 0 LAS VEGAS JOINT APPRENTICESHIP COMMITTEE FOR PLUMBING & PIPEFITTING TRADES 750 LEIGON WAY LAS VEGAS NV 89110 880068666 PROVIDE TRAINING FOR PARTICIPANTS IN THE PLUMBING & PIPEFITTING TRADES NV 501(C)(3) 170(B)(1)(A)(II) N/A 0 UNION COMMUNITY SERVICE FUND 760 NORTH LAMB BLVD LAS VEGAS NV 89110 994217955 ASSISTANCE WITH AIR CONDITIONING AND WATER LEAKS REPAIRS FOR THE LOW-INCOME NV 501(C)(3) 170(B)(1)(A)(VI) N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0