Pile Drivers Local 34

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Local Union Number 34 of the United Brotherhood of Carpenters and Joiners of America (The Local), was established to promote and protect the interest of our membership, to encourage the apprenticeship(Continued on Schedule O)system and higher standard of skill, to reduce the hours of labor, to secure adequate pay for our work, to elevate the standard of our craft, to cultivate a feeling of friendship among the members of this Brotherhood, to assist our members in procuring employment and to protect our members by legal and proper means against any injustice that may be done to them, and to improve the moral, social and intellectual conditions of our members and all working people.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-0770920) · Dispute this line
501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
Run by 1 volunteers and 86 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · 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
2 of 5
filings with a surplus
Average deficit $13K a year · 1% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$39K
to officers and key staff · 4% of spending
Pay to officers and key staff is 4% of spending.
Part VII, Section A
5.5 mo
of spending, in cash
Plus $1.1M in investments, Pt X · Ln 11–13
5.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$10K
0.5% of total assets
Liabilities are 0.5% of assets.
Pt X · Ln 26
Independent board members
1
of 9 voting members
1 of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$960K
-3% vs prior year
Spent
$997K
Net assets
$2.0M
By yearFY2021–FY2025
Revenue
$960K
FY2025▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2021$728K
FY2022$750K
FY2023$978K
FY2024$991K
FY2025$960K
Expenses
$997K
FY2025▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2021$873K
FY2022$812K
FY2023$944K
FY2024$844K
FY2025$997K
Net assets
$2.0M
FY2025+0.3%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.9M
FY2022$1.8M
FY2023$1.8M
FY2024$2.0M
FY2025$2.0M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Is it real?

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

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

Who runs it and what they're paid

9 people listed on the 990; $39K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
President
$6,128Pt VII · Sec A
Trustee (from 7/2024)
$5,637Pt VII · Sec A
Financial Secretary/Treasurer
$5,576Pt VII · Sec A
Recording Secretary
$5,192Pt VII · Sec A
$4,638Pt VII · Sec A
$4,279Pt VII · Sec A
$3,913Pt VII · Sec A
Vice President
$3,891Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021
Douglas Goodrich—$4,164$7,591$1,787—
Joe Karinen$6,128$5,029$7,536$4,365$1,479
Jonathan S Ieremia——$5,764——
Khaled Mikbel$5,637————
Leonard Vega$5,576$5,324$5,196$4,369$2,150
Christopher Puglisi$5,192$4,811$5,025$4,167$2,150
Martin Espinoza SR$4,638$5,096———
Martin R Espinoza SR——$4,796——

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 Pile Drivers Local 34 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Represents carpenters in 46 Northern California counties.

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1 program · in their own filed words · FY2024
01

The Organization provides a number of services to its members. During the year the Union provided dispatch services, assisted members with employment related disputes, represented members in contract negotiations, and assisted members in advancement of their skills in the trade.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-0770920) · 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.

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$960K
Ln 12
Fees for servicesLn 2g$933K
Investment incomeLn 3$40K
Money outPt IX
$997K
Ln 25
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$454K
Total assetsLn 16$2.0M
LiabilitiesLn 26$10K
PeoplePt VI, VII
9
listed · VII A
PaidVII A8
Voting boardVI 1a9
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$933K
Investment incomeLn 3$40K
Total revenueLn 12$960K
Assets in detailPt X, end of year
CashLn 1$454K
Cash and savings togetherLn 1–2$454K
Land, buildings, equipmentLn 10c$459K
InvestmentsLn 11–13$1.1M
Total assetsLn 16$2.0M
LiabilitiesLn 26$10K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 586
VolunteersI 61
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$495K$454K
InvestmentsLn 11–13$1.1M$1.1M
Land, buildings, equipmentLn 10c$482K$459K
Total assetsLn 16$2.0M$2.0M
LiabilitiesLn 26$5K$10K
Net assetsLn 32$2.0M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$200
Pay of officers and key staff (Part IX, line 5)Ln 5$45K
Other salaries and wagesLn 7$240K
Pension plan contributionsLn 8$32K
Other employee benefitsLn 9$66K
Payroll taxesLn 10$26K
Accounting feesLn 11c$20K
Other fees for servicesLn 11g$6K
Advertising and promotionLn 12$17K
Office expensesLn 13$43K
Information technologyLn 14$3K
OccupancyLn 16$89K
Conferences, conventions and meetingsLn 19$27K
Payments to affiliatesLn 21$234K
Depreciation, depletion and amortizationLn 22$35K
InsuranceLn 23$26K
Other expenses (24a–d)Ln 24$89K
Total functional expensesLn 25$997K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 13, 2026 $960K$997K−$37K$2.0M 990 PDF
FY2024Filed with the IRS May 15, 2025 $991K$844K$147K$2.0M 990 PDF
FY2023Filed with the IRS Jan 23, 2024 $978K$944K$34K$1.8M 990 PDF
FY2022Filed with the IRS Feb 17, 2023 $750K$812K−$62K$1.8M 990 PDF
FY2021Filed with the IRS Nov 11, 2021 $728K$873K−$146K$1.9M 990 PDF

Schedules filed Part IV

C · Political and lobbying D · Assets and endowments O · Explanations R · Related orgs
See the full FY2025 990
Part I · Summary $960,092 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $958,875$932,685
I-10 Investment incomePrior year $40,899$39,864
I-11 Other revenuePrior year −$8,817−$12,457
I-12 Total revenuePrior year $990,957$960,092
I-13 Grants and similar amounts paidPrior year $0$200
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $374,410$409,596
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $469,737$587,390
I-18 Total expensesPrior year $844,147$997,186
I-19 Revenue less expensesPrior year $146,810−$37,094
Part VI · Governance 1 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $960,092 across 3 lines filed
Lines not itemized here account for −$6,056 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $926,284$926,284
VIII-3 Investment incomeExcluded from tax $39,864$39,864
VIII-12 Total revenueRelated to mission $920,228 · Unrelated business $0 · Excluded from tax $39,864$960,092
Part IX · Statement of functional expenses $997,186 across 17 lines filed
IX-1 Grants to domestic organizations$200
IX-5 Pay of officers and key staff (Part IX, line 5)$44,828
IX-7 Other salaries and wages$240,316
IX-8 Pension plan contributions$31,809
IX-9 Other employee benefits$66,493
IX-10 Payroll taxes$26,150
IX-11c Accounting fees$19,660
IX-11g Other fees for services$5,666
IX-12 Advertising and promotion$16,819
IX-13 Office expenses$42,565
IX-14 Information technology$3,221
IX-16 Occupancy$88,839
IX-19 Conferences, conventions and meetings$27,359
IX-21 Payments to affiliates$233,597
IX-22 Depreciation, depletion and amortization$35,262
IX-23 Insurance$25,833
IX-24 Other expenses (24a–d)$88,569
IX-25 Total functional expenses$997,186
Part X · Balance sheet $2,044,843 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $494,815$454,176
X-10c Land, buildings and equipment, netStart of year $482,053$458,553
X-11 Publicly traded securitiesStart of year $1,056,135$1,132,114
X-16 Total assetsStart of year $2,033,003$2,044,843
X-17 Accounts payable and accrued expensesStart of year $4,545$9,550
X-26 Total liabilitiesStart of year $4,545$9,550
X-27 Net assets without donor restrictionsStart of year $2,028,458$2,035,293
X-32 Total net assets or fund balancesStart of year $2,028,458$2,035,293
X-33 Total liabilities and net assetsStart of year $2,033,003$2,044,843
Part XI · Reconciliation of net assets $2,035,293 net assets at year end
XI-1 Total revenue$960,092
XI-2 Total expenses$997,186
XI-3 Revenue less expenses−$37,094
XI-4 Net assets at start of year$2,028,458
XI-5 Net unrealized gains (losses) on investments$43,929
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,035,293

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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