United Association Local 50

Not tax-deductible

Northwood, OH501(c)(5)Since 1890Employment EIN 34-4330335Revenue $7.7M in FY2024Latest return filed May 13, 2025

On file with the IRSualocal50.comNorthwood, OHTax-exempt since Jan 1951

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To represent members of the union employed in various plumber, steamfitter, and pipefitter positions. The union organizes workers for the economic, moral, and social advancement of their condition and status.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$712K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $76K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$712K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
12 mo
of spending, in cash
Looks good: 11.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$639K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 17 voting members
Worth a look: 4 of 17 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.7M
+16% vs prior year
Spent
$7.0M
Net assets
$7.6M
By yearFY2020–FY2024
Revenue
$7.7M
FY2024▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.6M
FY2021$5.7M
FY2022$6.6M
FY2023$6.6M
FY2024$7.7M
Expenses
$7.0M
FY2024▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.7M
FY2021$6.4M
FY2022$6.4M
FY2023$6.5M
FY2024$7.0M
Net assets
$7.6M
FY2024▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.1M
FY2021$6.5M
FY2022$6.7M
FY2023$6.9M
FY2024$7.6M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1951.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

19 people listed on the 990; $712K paid to officers and key staff.

Part VII, Section A · reportable compensation
Market Recovery
$138,620Pt VII · Sec A
Business Manager
$135,892Pt VII · Sec A
Business Representative
$131,573Pt VII · Sec A
Business Representative
$129,348Pt VII · Sec A
Market Recovery
$128,848Pt VII · Sec A
Fin. Committee
$25,858Pt VII · Sec A
Business Representative
$6,545Pt VII · Sec A
Fin Secty-Treas
$4,294Pt VII · Sec A

Robert Voight’s $139K as Market Recovery is at the 58th percentile of top reported officer pay among 1245 $1–10M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Robert Voight$138,620$119,003———
Eric Osborn$135,892$116,752$113,653$113,261$107,645
Chad Bolander$131,573$116,371$109,775——
Michael Short$129,348$114,985$108,808$105,339$99,431
Paul Cordell$128,848$114,685$107,743$104,734—
Richard Salisbury—$124,500$115,667$106,310$101,932
William Floss—$116,378$109,460$104,164$99,452
Scott Lopez———$111,043$109,190

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See United Association Local 50 executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Unites and advocates for plumbers, steamfitters, and pipefitters to improve their working lives.

Questions for United Association Local 50

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1 program · in their own filed words · FY2024
01

To represent members of the union employed in various plumber, steamfitter, and pipefitter positions. The union organizes workers for the economic, moral, and social advancement of their condition and status.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 5 grants · $55K · 2020–2024
Unitemized GrantFY2024$12,524
Unitemized GrantFY2023$11,803
Unitemized GrantFY2022$11,549
Unitemized GrantFY2021$11,516
Unitemized GrantFY2020$8,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$7.7M
Ln 12
Fees for servicesLn 2g$7.5M
Investment incomeLn 3$126K
Other incomeLn 4–11$52K
Money outPt IX
$7.0M
Ln 25
Owns and owesPt X
$7.6M
net assets · Ln 32
Cash and savingsLn 1–2$6.9M
Total assetsLn 16$8.2M
LiabilitiesLn 26$639K
PeoplePt VI, VII
19
listed · VII A
PaidVII A15
Voting boardVI 1a17
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$7.5M
Investment incomeLn 3$126K
Other incomeLn 4–11$52K
Gains on assetsLn 7−$1K
Total revenueLn 12$7.7M
Assets in detailPt X, end of year
CashLn 1$3.1M
SavingsLn 2$3.8M
Cash and savings togetherLn 1–2$6.9M
Accounts receivableLn 4$1.1M
Land, buildings, equipmentLn 10c$140K
InvestmentsLn 11–13$83K
Total assetsLn 16$8.2M
LiabilitiesLn 26$639K
Net assetsLn 32$7.6M
OperationsPt I, VI
EmployeesI 566
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$6.4M$6.9M
InvestmentsLn 11–13$83K$83K
Land, buildings, equipmentLn 10c$105K$140K
Total assetsLn 16$7.6M$8.2M
LiabilitiesLn 26$754K$639K
Net assetsLn 32$6.9M$7.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$17K
Grants to domestic individualsLn 2$19K
Benefits paid to or for membersLn 4$94K
Pay of current officers, directors and key staffLn 5$783K
Other salaries and wagesLn 7$712K
Pension plan contributionsLn 8$457K
Other employee benefitsLn 9$131K
Payroll taxesLn 10$102K
Legal feesLn 11b$40K
Accounting feesLn 11c$47K
Investment management feesLn 11f$3K
Advertising and promotionLn 12$101K
Office expensesLn 13$104K
OccupancyLn 16$124K
TravelLn 17$98K
Conferences, conventions and meetingsLn 19$133K
Depreciation, depletion and amortizationLn 22$41K
InsuranceLn 23$20K
Other expenses (24a–d)Ln 24$4.0M
All other expensesLn 24e$36K
Total functional expensesLn 25$7.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS May 13, 2025 $7.7M$7.0M$677K$7.6M 990 PDF
FY2023Filed with the IRS Jul 16, 2024 $6.6M$6.5M$163K$6.9M 990 PDF
FY2022Filed with the IRS May 15, 2023 $6.6M$6.4M$266K$6.7M 990 PDF
FY2021Filed with the IRS May 5, 2022 $5.7M$6.4M−$641K$6.5M 990 PDF
FY2020Filed with the IRS Mar 30, 2021 $5.6M$5.7M−$83K$7.1M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $7,694,059 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $6,531,470$7,516,402
I-10 Investment incomePrior year $73,026$125,679
I-11 Other revenuePrior year $27,763$51,978
I-12 Total revenuePrior year $6,632,259$7,694,059
I-13 Grants and similar amounts paidPrior year $27,157$35,313
I-14 Benefits paid to membersPrior year $100,499$93,987
I-15 Salaries and benefitsPrior year $1,997,596$2,184,745
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,344,382$4,703,309
I-18 Total expensesPrior year $6,469,634$7,017,354
I-19 Revenue less expensesPrior year $162,625$676,705
Part VI · Governance 4 of 17 board members independent, 1 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members4
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $7,694,059 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,516,402$7,516,402
VIII-3 Investment incomeExcluded from tax $127,120$127,120
VIII-7 Net gain or loss on sales of assetsRelated to mission −$1,441−$1,441
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $51,978$51,978
VIII-12 Total revenueRelated to mission $7,566,939 · Unrelated business $0 · Excluded from tax $127,120$7,694,059
Part IX · Statement of functional expenses $7,017,354 across 20 lines filed
IX-1 Grants to domestic organizations$16,789
IX-2 Grants to domestic individuals$18,524
IX-4 Benefits paid to or for members$93,987
IX-5 Pay of current officers, directors and key staff$782,737
IX-7 Other salaries and wages$712,196
IX-8 Pension plan contributions$457,229
IX-9 Other employee benefits$130,596
IX-10 Payroll taxes$101,987
IX-11b Legal fees$39,534
IX-11c Accounting fees$47,250
IX-11f Investment management fees$3,111
IX-12 Advertising and promotion$101,365
IX-13 Office expenses$104,157
IX-16 Occupancy$124,401
IX-17 Travel$97,768
IX-19 Conferences, conventions and meetings$133,339
IX-22 Depreciation, depletion and amortization$41,266
IX-23 Insurance$19,704
IX-24 Other expenses (24a–d)$3,955,845
IX-24e All other expenses$35,569
IX-25 Total functional expenses$7,017,354
Part X · Balance sheet $8,193,296 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $2,724,174$3,146,637
X-2 Savings and temporary cash investmentsStart of year $3,640,227$3,758,858
X-4 Accounts receivableStart of year $1,080,130$1,064,479
X-10c Land, buildings and equipment, netStart of year $105,296$140,193
X-12 Other securitiesStart of year $83,129$83,129
X-16 Total assetsStart of year $7,632,956$8,193,296
X-17 Accounts payable and accrued expensesStart of year $737,642$627,633
X-25 Other liabilitiesStart of year $16,096$11,424
X-26 Total liabilitiesStart of year $753,738$639,057
X-27 Net assets without donor restrictionsStart of year $6,879,218$7,554,239
X-32 Total net assets or fund balancesStart of year $6,879,218$7,554,239
X-33 Total liabilities and net assetsStart of year $7,632,956$8,193,296
Part XI · Reconciliation of net assets $7,554,239 net assets at year end
XI-1 Total revenue$7,694,059
XI-2 Total expenses$7,017,354
XI-3 Revenue less expenses$676,705
XI-4 Net assets at start of year$6,879,218
XI-5 Net unrealized gains (losses) on investments−$1,684
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,554,239

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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