Ubc & Ja Local 326 FY2022 filing

Not tax-deductible

Wallingford, CT501(c)(5)Since 2017Employment EIN 82-3609267Revenue $920K in FY2022Latest return filed May 15, 2026

On file with the IRScarpenterslocal326.comWallingford, CTTax-exempt since Jun 2019

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A member-led labor organization united by the dedication to improve the lives of workers by taking action and providing services that promote fairness and equality.

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-3609267) · Dispute this line
501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$24K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $61K a year · 7% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$24K
to officers and key staff · 3% of spending
Pay to officers and key staff is 3% of spending.
Part VII, Section A
2.7 mo
of spending, in cash
Plus $405K in investments, Pt X · Ln 11–13
2.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$175K
29% of total assets
Liabilities are 29% of assets.
Pt X · Ln 26
Independent board members
0
of 10 voting members
None of 10 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$920K
-3% vs prior year
Spent
$868K
Net assets
$429K
By yearFY2020–FY2025
Revenue
$920K
FY2022▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$945K
FY2022$920K
FY2023$803K
FY2024$867K
FY2025$956K
Expenses
$868K
FY2022▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$928K
FY2021$933K
FY2022$868K
FY2023$814K
FY2024$810K
FY2025$877K
Net assets
$429K
FY2022▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$379K
FY2021$440K
FY2022$429K
FY2023$437K
FY2024$516K
FY2025$592K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

You’re viewing the FY2022 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 Jun 2019.

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

Who runs it and what they're paid

10 people listed on the 990; $24K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Conductor/President
$3,142Pt VII · Sec A
Recording Secretary
$3,142Pt VII · Sec A
Financial Secretary
$2,992Pt VII · Sec A
Treasurer
$2,542Pt VII · Sec A
$2,295Pt VII · Sec A
$2,295Pt VII · Sec A
$2,295Pt VII · Sec A
$2,145Pt VII · Sec A

Ernest Pagan’s $4K as President is at the 8th percentile of top reported officer pay among 1216 $100K–1M 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Yoshika T Crews$2,775$4,837$2,775$2,145$4,494$9,239
Ernest Pagan$4,012$3,880$3,208$2,295$1,669$1,864
Michael Oliver$4,012$3,880$3,638$2,992$2,354$2,421
David S Silvay$3,712$3,880$2,758$1,695$1,369$1,213
Jeff Wolcheski—$3,880$3,638$3,142$2,354$2,571
Daron Ross$3,561$1,200————
Michael Iacoviello$3,450—————
Chris Bachant——$2,040$3,142$2,354$2,471

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 Ubc & Ja Local 326 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 15aNo

Programs and updates

Advocates for better pay, benefits, and working conditions for carpenters.

Questions for Ubc & Ja Local 326

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1 program · in their own filed words · FY2021
01

To raise the standards for wages, benefits and working conditions for all carpenters.

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-3609267) · Dispute this line
Pt IX · Ln 25 · 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 · 2 grants · $42K · 2019–2020
Various Organizations All Under 5000FY2020$19,862
Various Organizations All Under 5000FY2019$22,197

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$920K
Ln 12
Fees for servicesLn 2g$652K
Gifts and grantsLn 1h$205K
Other incomeLn 4–11$42K
Money outPt IX
$868K
Ln 25
Owns and owesPt X
$429K
net assets · Ln 32
Cash and savingsLn 1–2$196K
Total assetsLn 16$604K
LiabilitiesLn 26$175K
PeoplePt VI, VII
10
listed · VII A
PaidVII A10
Voting boardVI 1a10
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$205K
Fees for servicesLn 2g$652K
Investment incomeLn 3$20K
Other incomeLn 4–11$42K
Gains on assetsLn 7$3K
Total revenueLn 12$920K
Assets in detailPt X, end of year
CashLn 1$196K
Cash and savings togetherLn 1–2$196K
Land, buildings, equipmentLn 10c$3K
InvestmentsLn 11–13$405K
Total assetsLn 16$604K
LiabilitiesLn 26$175K
Net assetsLn 32$429K
OperationsPt I, VI
EmployeesI 541
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$292K$196K
InvestmentsLn 11–13$351K$405K
Land, buildings, equipmentLn 10c$4K$3K
Total assetsLn 16$648K$604K
LiabilitiesLn 26$208K$175K
Net assetsLn 32$440K$429K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$33K
Benefits paid to or for membersLn 4$51K
Pay of officers and key staff (Part IX, line 5)Ln 5$24K
Other salaries and wagesLn 7$139K
Pension plan contributionsLn 8$21K
Other employee benefitsLn 9$29K
Payroll taxesLn 10$20K
Accounting feesLn 11c$9K
Investment management feesLn 11f$4K
Advertising and promotionLn 12$38K
Office expensesLn 13$15K
OccupancyLn 16$57K
Conferences, conventions and meetingsLn 19$33K
Payments to affiliatesLn 21$385K
Depreciation, depletion and amortizationLn 22$1K
InsuranceLn 23$1K
Other expenses (24a–d)Ln 24$7K
Total functional expensesLn 25$868K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 15, 2026 $956K$877K$79K$592K 990 PDF
FY2024Filed with the IRS May 5, 2025 $867K$810K$56K$516K 990 PDF
FY2023Filed with the IRS May 14, 2024 $803K$814K−$12K$437K 990 PDF
FY2022 ViewingFiled with the IRS May 9, 2023 $920K$868K$52K$429K 990 PDF
FY2021Filed with the IRS Apr 12, 2022 $945K$933K$12K$440K 990 PDF
FY2020Filed with the IRS Feb 18, 2021 $1.1M$928K$181K$379K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $919,710 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $275,638$205,226
I-9 Program service revenuePrior year $624,070$652,050
I-10 Investment incomePrior year $6,396$20,243
I-11 Other revenuePrior year $39,334$42,191
I-12 Total revenuePrior year $945,438$919,710
I-13 Grants and similar amounts paidPrior year $19,862$33,005
I-14 Benefits paid to membersPrior year $12,129$51,010
I-15 Salaries and benefitsPrior year $350,364$233,081
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $550,619$551,064
I-18 Total expensesPrior year $932,974$868,160
I-19 Revenue less expensesPrior year $12,464$51,550
Part VI · Governance 0 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members0
VI-12a Written conflict of interest 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
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $919,710 across 7 lines filed
VIII-1d Related organizations$205,226
VIII-1h Total contributions, gifts and grants$205,226
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $652,050$652,050
VIII-3 Investment incomeExcluded from tax $16,780$16,780
VIII-7 Net gain or loss on sales of assetsExcluded from tax $3,463$3,463
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $42,191$42,191
VIII-12 Total revenueRelated to mission $694,241 · Unrelated business $0 · Excluded from tax $20,243$919,710
Part IX · Statement of functional expenses $868,160 across 17 lines filed
IX-1 Grants to domestic organizations$33,005
IX-4 Benefits paid to or for members$51,010
IX-5 Pay of officers and key staff (Part IX, line 5)$24,460
IX-7 Other salaries and wages$139,248
IX-8 Pension plan contributions$20,584
IX-9 Other employee benefits$28,644
IX-10 Payroll taxes$20,145
IX-11c Accounting fees$9,200
IX-11f Investment management fees$3,545
IX-12 Advertising and promotion$38,054
IX-13 Office expenses$14,963
IX-16 Occupancy$56,892
IX-19 Conferences, conventions and meetings$33,318
IX-21 Payments to affiliates$385,066
IX-22 Depreciation, depletion and amortization$1,348
IX-23 Insurance$1,417
IX-24 Other expenses (24a–d)$7,261
IX-25 Total functional expenses$868,160
Part X · Balance sheet $604,109 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $292,422$195,921
X-10c Land, buildings and equipment, netStart of year $4,495$3,146
X-11 Publicly traded securitiesStart of year $350,921$405,042
X-16 Total assetsStart of year $647,838$604,109
X-17 Accounts payable and accrued expensesStart of year $8,932$2,553
X-19 Deferred revenueStart of year $199,172$172,827
X-26 Total liabilitiesStart of year $208,104$175,380
X-27 Net assets without donor restrictionsStart of year $439,734$428,729
X-32 Total net assets or fund balancesStart of year $439,734$428,729
X-33 Total liabilities and net assetsStart of year $647,838$604,109
Part XI · Reconciliation of net assets $428,729 net assets at year end
XI-1 Total revenue$919,710
XI-2 Total expenses$868,160
XI-3 Revenue less expenses$51,550
XI-4 Net assets at start of year$439,734
XI-5 Net unrealized gains (losses) on investments−$62,555
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$428,729

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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