Ubc & Ja Local 326 FY2023 filing

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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.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$30K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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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
5 of 6
filings with a surplus
Average surplus $61K a year · 7% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$30K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $435K in investments, Pt X · Ln 11–13
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$229K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 10 voting members
Concern: none of 10 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$803K
-13% vs prior year
Spent
$814K
Net assets
$437K
By yearFY2020–FY2025
Revenue
$803K
FY2023▼ -13%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$945K
FY2022$920K
FY2023$803K
FY2024$867K
FY2025$956K
Expenses
$814K
FY2023▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$928K
FY2021$933K
FY2022$868K
FY2023$814K
FY2024$810K
FY2025$877K
Net assets
$437K
FY2023▲ +2%
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 FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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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 Jun 2019.

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

Who runs it and what they're paid

13 people listed on the 990; $30K 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
$3,638Pt VII · Sec A
Financial Secretary
$3,638Pt VII · Sec A
President
$3,208Pt VII · Sec A
$2,775Pt VII · Sec A
Recording Secretary
$2,758Pt VII · Sec A
$2,625Pt VII · Sec A
Conductor/President (p)
$2,040Pt VII · Sec A
$1,916Pt 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 →

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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

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

Questions for Ubc & Ja Local 326

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Provided by the organization

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1 program · in their own filed words · FY2022
01

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

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 · 2 grants · $42K · 2019–2020
Various Organizations All Under 5000FY2020$19,862
Various Organizations All Under 5000FY2019$22,197

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$803K
Ln 12
Fees for servicesLn 2g$575K
Gifts and grantsLn 1h$170K
Other incomeLn 4–11$43K
Money outPt IX
$814K
Ln 25
Owns and owesPt X
$437K
net assets · Ln 32
Cash and savingsLn 1–2$228K
Total assetsLn 16$665K
LiabilitiesLn 26$229K
PeoplePt VI, VII
13
listed · VII A
PaidVII A13
Voting boardVI 1a10
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$170K
Fees for servicesLn 2g$575K
Investment incomeLn 3$14K
Other incomeLn 4–11$43K
Gains on assetsLn 7$5
Total revenueLn 12$803K
Assets in detailPt X, end of year
CashLn 1$228K
Cash and savings togetherLn 1–2$228K
InvestmentsLn 11–13$435K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$665K
LiabilitiesLn 26$229K
Net assetsLn 32$437K
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 FY23End FY23
Cash and savingsLn 1–2$196K$228K
InvestmentsLn 11–13$405K$435K
Land, buildings, equipmentLn 10c$3K$2K
Total assetsLn 16$604K$665K
LiabilitiesLn 26$175K$229K
Net assetsLn 32$429K$437K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$26K
Benefits paid to or for membersLn 4$48K
Pay of current officers, directors and key staffLn 5$37K
Other salaries and wagesLn 7$119K
Pension plan contributionsLn 8$13K
Other employee benefitsLn 9$20K
Payroll taxesLn 10$19K
Accounting feesLn 11c$10K
Investment management feesLn 11f$4K
Advertising and promotionLn 12$31K
Office expensesLn 13$13K
OccupancyLn 16$57K
Conferences, conventions and meetingsLn 19$25K
Payments to affiliatesLn 21$384K
Depreciation, depletion and amortizationLn 22$1K
InsuranceLn 23$1K
Other expenses (24a–d)Ln 24$5K
Total functional expensesLn 25$814K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $956K$877K$79K$592K 990 PDF
FY2024 $867K$810K$56K$516K 990 PDF
FY2023 Viewing $803K$814K−$12K$437K 990 PDF
FY2022 $920K$868K$52K$429K 990 PDF
FY2021 $945K$933K$12K$440K 990 PDF
FY2020 $1.1M$928K$181K$379K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $802,565 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $205,226$170,130
I-9 Program service revenuePrior year $652,050$574,986
I-10 Investment incomePrior year $20,243$14,403
I-11 Other revenuePrior year $42,191$43,046
I-12 Total revenuePrior year $919,710$802,565
I-13 Grants and similar amounts paidPrior year $33,005$26,298
I-14 Benefits paid to membersPrior year $51,010$48,193
I-15 Salaries and benefitsPrior year $233,081$208,514
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $551,064$531,237
I-18 Total expensesPrior year $868,160$814,242
I-19 Revenue less expensesPrior year $51,550−$11,677
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 $802,565 across 7 lines filed
VIII-1d Related organizations$170,130
VIII-1h Total contributions, gifts and grants$170,130
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $574,986$574,986
VIII-3 Investment incomeExcluded from tax $14,398$14,398
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5$5
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $43,046$43,046
VIII-12 Total revenueRelated to mission $618,032 · Unrelated business $0 · Excluded from tax $14,403$802,565
Part IX · Statement of functional expenses $814,242 across 17 lines filed
IX-1 Grants to domestic organizations$26,298
IX-4 Benefits paid to or for members$48,193
IX-5 Pay of current officers, directors and key staff$36,723
IX-7 Other salaries and wages$119,270
IX-8 Pension plan contributions$13,222
IX-9 Other employee benefits$20,495
IX-10 Payroll taxes$18,804
IX-11c Accounting fees$9,700
IX-11f Investment management fees$3,872
IX-12 Advertising and promotion$31,278
IX-13 Office expenses$13,321
IX-16 Occupancy$56,892
IX-19 Conferences, conventions and meetings$24,653
IX-21 Payments to affiliates$384,039
IX-22 Depreciation, depletion and amortization$1,108
IX-23 Insurance$1,386
IX-24 Other expenses (24a–d)$4,988
IX-25 Total functional expenses$814,242
Part X · Balance sheet $665,464 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $195,921$228,318
X-10c Land, buildings and equipment, netStart of year $3,146$2,038
X-11 Publicly traded securitiesStart of year $405,042$435,108
X-16 Total assetsStart of year $604,109$665,464
X-17 Accounts payable and accrued expensesStart of year $2,553$10,716
X-19 Deferred revenueStart of year $172,827$218,007
X-26 Total liabilitiesStart of year $175,380$228,723
X-27 Net assets without donor restrictionsStart of year $428,729$436,741
X-32 Total net assets or fund balancesStart of year $428,729$436,741
X-33 Total liabilities and net assetsStart of year $604,109$665,464
Part XI · Reconciliation of net assets $436,741 net assets at year end
XI-1 Total revenue$802,565
XI-2 Total expenses$814,242
XI-3 Revenue less expenses−$11,677
XI-4 Net assets at start of year$428,729
XI-5 Net unrealized gains (losses) on investments$19,689
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$436,741

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

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