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Plumbers Union 178 - General Fund FY2023 filing

Not tax-deductible

Springfield, MO501(c)(5)EIN 44-0377546Revenue $1.5M in FY2023

On file with the IRS2221 N Alliance Ave, 65803-7401 · Springfield, MOTax-exempt since Jan 1941

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Local Union hall representing Plumbers and pipefitters, referring to employment, furthering education, research and loyal cooperation the interests of its members and making aggrements with employers engaged in the plumbing and pipefitting industry so that all concerned therewith may work in complete accord and to their mutual advantage.

100¢ of each $1 spent went to programs.
$243K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $411K a year · 31% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$243K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
30 mo
of spending, in cash
Looks good: 29.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $37K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+16% vs prior year
Spent
$1.0M
To programs
100%
Net assets
$2.6M
By yearFY2020–FY2025
Revenue
$1.5M
FY2023▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$1.3M
FY2023$1.5M
FY2024$1.5M
FY2025$1.6M
Expenses
$1.0M
FY2023▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$654K
FY2021$730K
FY2022$897K
FY2023$1.0M
FY2024$1.1M
FY2025$1.1M
Net assets
$2.6M
FY2023▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.8M
FY2022$2.1M
FY2023$2.6M
FY2024$3.1M
FY2025$3.6M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1941.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $1.0M

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $243K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Michael Gott
Business Manager/ Fin. Sec
$84,911Pt VII · Sec A
Joshua Morris
Executive Board
$79,168Pt VII · Sec A
$77,661Pt VII · Sec A
Scott Berry
Vice President
$200Pt VII · Sec A
Kevin Whitehead
Executive Board
$200Pt VII · Sec A
Ricky Tate
Recording Secretary
$200Pt VII · Sec A
Clif Carnahan
Executive Board
$200Pt VII · Sec A
Matthew Lowry
Executive Board
$200Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Michael Gott$94,123$88,092$84,911$79,381$78,498—
Justin McCarty$87,766$74,695$77,661$74,010$73,189$73,189
Joshua Morris$87,766$76,457$79,168$38,723$200$200
Matthew Lowry$250$200$200$200$200$200
Clif Carnahan$250$200$200$200$200$200
Steven Glenn Craig$250—————
Kevin Whitehead$250$200$200$200$200$200
Ricky Tate$250$200$200$200$200$200

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.

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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 15aNo

Programs and updates

Represents plumbers and pipefitters, finding them jobs and advancing their skills.

Questions for Plumbers Union 178 - General Fund

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Provided by the organization

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1 program · $1.0M · in their own filed words · FY2022
01

The largest program service provided is the membership benefits to local union memerships for the dues paid during the year.

$1.0Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
United Association of Journeymen & Apprentices of the Plumbing & PipeFY2024$37K
Total grants receivedfrom 1 funder$37K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.4M
Other incomeLn 4–11$39K
Investment incomeLn 3$3K
Money outPt IX
$1.0M
Ln 25
Programscol B$1.0M
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$2.6M
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A8
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$63K
Investment incomeLn 3$3K
Other incomeLn 4–11$39K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$1.2M
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$2.5M
Land, buildings, equipmentLn 10c$106K
Total assetsLn 16$2.6M
LiabilitiesLn 26$0
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 55
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$2.0M$2.5M
Land, buildings, equipmentLn 10c$114K$106K
Total assetsLn 16$2.1M$2.6M
LiabilitiesLn 26$0$0
Net assetsLn 32$2.1M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$110K
Pay of current officers, directors and key staffLn 5$348K
Other salaries and wagesLn 7$75K
Pension plan contributionsLn 8$16K
Other employee benefitsLn 9$14K
Payroll taxesLn 10$22K
Accounting feesLn 11c$17K
Advertising and promotionLn 12$11K
Office expensesLn 13$18K
OccupancyLn 16$16K
TravelLn 17$28K
Conferences, conventions and meetingsLn 19$8K
Depreciation, depletion and amortizationLn 22$7K
InsuranceLn 23$20K
Other expenses (24a–d)Ln 24$270K
All other expensesLn 24e$26K
Total functional expensesLn 25$1.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.6M$1.1M$495K$3.6M 990 PDF
FY2024 $1.5M$1.1M$444K$3.1M 990 PDF
FY2023 Viewing $1.5M$1.0M$461K$2.6M 990 PDF
FY2022 $1.3M$897K$367K$2.1M 990 PDF
FY2021 $1.1M$730K$353K$1.8M 990 PDF
FY2020 $1.0M$654K$346K$1.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $1,467,799 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,225,563$1,425,002
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,952$3,462
I-11 Other revenuePrior year $37,293$39,335
I-12 Total revenuePrior year $1,264,808$1,467,799
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $92,637$110,479
I-15 Salaries and benefitsPrior year $469,391$475,988
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $335,367$420,762
I-18 Total expensesPrior year $897,395$1,007,229
I-19 Revenue less expensesPrior year $367,413$460,570
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,467,799 across 8 lines filed
Lines not itemized here account for $85 of total revenue; see the IRS return.
VIII-1b Membership dues$1,202,555
VIII-1e Government grants$63,333
VIII-1f All other contributions, gifts and grants$159,114
VIII-1h Total contributions, gifts and grants$1,425,002
VIII-3 Investment incomeExcluded from tax $3,462$3,462
VIII-6 Net rental income or lossRelated to mission $11,200$11,200
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $28,050$28,050
VIII-12 Total revenueRelated to mission $39,335 · Unrelated business $0 · Excluded from tax $3,462$1,467,799
Part IX · Statement of functional expenses $1,007,229 across 16 lines filed
IX-4 Benefits paid to or for members$110,479
IX-5 Pay of current officers, directors and key staff$348,186
IX-7 Other salaries and wages$74,735
IX-8 Pension plan contributions$16,454
IX-9 Other employee benefits$14,410
IX-10 Payroll taxes$22,203
IX-11c Accounting fees$16,850
IX-12 Advertising and promotion$11,007
IX-13 Office expenses$17,674
IX-16 Occupancy$16,407
IX-17 Travel$27,827
IX-19 Conferences, conventions and meetings$8,093
IX-22 Depreciation, depletion and amortization$7,306
IX-23 Insurance$19,678
IX-24 Other expenses (24a–d)$270,301
IX-24e All other expenses$25,619
IX-25 Total functional expenses$1,007,229
Part X · Balance sheet $2,609,073 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $907,973$1,203,332
X-2 Savings and temporary cash investmentsStart of year $1,126,918$1,299,435
X-10c Land, buildings and equipment, netStart of year $113,612$106,306
X-16 Total assetsStart of year $2,148,503$2,609,073
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $2,148,503$2,609,073
X-33 Total liabilities and net assetsStart of year $2,148,503$2,609,073
Part XI · Reconciliation of net assets $2,609,073 net assets at year end
XI-1 Total revenue$1,467,799
XI-2 Total expenses$1,007,229
XI-3 Revenue less expenses$460,570
XI-4 Net assets at start of year$2,148,503
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,609,073

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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