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Pile Drivers Local 34 FY2024 filing

Not tax-deductible

Oakland, CA501(c)(5)Since 1941Mutual / membership EIN 94-0770920Revenue $991K in FY2024

On file with the IRSpiledriverslocal34.org55 Hegenberger Pl, 94621-1301 · Oakland, CATax-exempt since Sep 1941

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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.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$36K 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
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
2 of 5
filings with a surplus
Average deficit $13K a year · 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$36K
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
Cash reserves
7 mo
of spending, in cash
Plus $1.1M in investments, Pt X · Ln 11–13
Looks good: 7.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$991K
+1% vs prior year
Spent
$844K
Net assets
$2.0M
By yearFY2021–FY2025
Revenue
$991K
FY2024▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2021$728K
FY2022$750K
FY2023$978K
FY2024$991K
FY2025$960K
Expenses
$844K
FY2024▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2021$873K
FY2022$812K
FY2023$944K
FY2024$844K
FY2025$997K
Net assets
$2.0M
FY2024▲ +11%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 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; $36K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Leonard Vega
Financial Secretary/Treasurer
$5,324Pt VII · Sec A
$5,096Pt VII · Sec A
Joe Karinen
President
$5,029Pt VII · Sec A
Christopher Puglisi
Recording Secretary
$4,811Pt VII · Sec A
Martin R Espinoza JR
Vice President
$4,398Pt VII · Sec A
$4,164Pt VII · Sec A
$3,921Pt VII · Sec A
$3,324Pt 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 →

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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 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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Provided by the organization

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1 program · in their own filed words · FY2023
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.

Pt IX · col B

Funders

Who pays for it.

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

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$991K
Ln 12
Fees for servicesLn 2g$959K
Investment incomeLn 3$41K
Money outPt IX
$844K
Ln 25
Owns and owesPt X
$2.0M
net assets · Ln 32
Cash and savingsLn 1–2$495K
Total assetsLn 16$2.0M
LiabilitiesLn 26$5K
PeoplePt VI, VII
9
listed · VII A
PaidVII A8
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$959K
Investment incomeLn 3$41K
Gains on assetsLn 7−$578
Total revenueLn 12$991K
Assets in detailPt X, end of year
CashLn 1$495K
Cash and savings togetherLn 1–2$495K
InvestmentsLn 11–13$1.1M
Land, buildings, equipmentLn 10c$482K
Total assetsLn 16$2.0M
LiabilitiesLn 26$5K
Net assetsLn 32$2.0M
OperationsPt I, VI
EmployeesI 586
VolunteersI 61
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 FY24End FY24
Cash and savingsLn 1–2$1.0M$495K
InvestmentsLn 11–13$488K$1.1M
Land, buildings, equipmentLn 10c$331K$482K
Total assetsLn 16$1.8M$2.0M
LiabilitiesLn 26$0$5K
Net assetsLn 32$1.8M$2.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$32K
Other salaries and wagesLn 7$209K
Pension plan contributionsLn 8$28K
Other employee benefitsLn 9$82K
Payroll taxesLn 10$22K
Legal feesLn 11b$1K
Accounting feesLn 11c$16K
Other fees for servicesLn 11g$6K
Office expensesLn 13$39K
OccupancyLn 16$89K
Conferences, conventions and meetingsLn 19$23K
Payments to affiliatesLn 21$227K
Depreciation, depletion and amortizationLn 22$21K
InsuranceLn 23$7K
Other expenses (24a–d)Ln 24$41K
Total functional expensesLn 25$844K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $960K$997K−$37K$2.0M 990 PDF
FY2024 Viewing $991K$844K$147K$2.0M 990 PDF
FY2023 $978K$944K$34K$1.8M 990 PDF
FY2022 $750K$812K−$62K$1.8M 990 PDF
FY2021 $728K$873K−$146K$1.9M 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 FY2024 990 (6 parts)
Part I · Summary $990,957 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $702,747$958,875
I-10 Investment incomePrior year $8,408$40,899
I-11 Other revenuePrior year $38,558−$8,817
I-12 Total revenuePrior year $749,713$990,957
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $224,348$374,410
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $587,809$469,737
I-18 Total expensesPrior year $812,157$844,147
I-19 Revenue less expensesPrior year −$62,444$146,810
Part VI · Governance 9 of 9 board members independent, 5 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $990,957 across 4 lines filed
Lines not itemized here account for −$8,790 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $958,848$958,848
VIII-3 Investment incomeExcluded from tax $41,477$41,477
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$578−$578
VIII-12 Total revenueRelated to mission $950,058 · Unrelated business $0 · Excluded from tax $40,899$990,957
Part IX · Statement of functional expenses $844,147 across 15 lines filed
IX-5 Pay of current officers, directors and key staff$32,490
IX-7 Other salaries and wages$209,488
IX-8 Pension plan contributions$28,178
IX-9 Other employee benefits$82,311
IX-10 Payroll taxes$21,943
IX-11b Legal fees$1,368
IX-11c Accounting fees$15,950
IX-11g Other fees for services$5,687
IX-13 Office expenses$38,785
IX-16 Occupancy$89,109
IX-19 Conferences, conventions and meetings$22,798
IX-21 Payments to affiliates$226,693
IX-22 Depreciation, depletion and amortization$21,336
IX-23 Insurance$6,746
IX-24 Other expenses (24a–d)$41,265
IX-25 Total functional expenses$844,147
Part X · Balance sheet $2,033,003 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $1,024,550$494,815
X-10c Land, buildings and equipment, netStart of year $330,512$482,053
X-11 Publicly traded securitiesStart of year $488,322$1,056,135
X-16 Total assetsStart of year $1,843,384$2,033,003
X-17 Accounts payable and accrued expensesStart of year $0$4,545
X-26 Total liabilitiesStart of year $0$4,545
X-27 Net assets without donor restrictionsStart of year $1,843,384$2,028,458
X-32 Total net assets or fund balancesStart of year $1,843,384$2,028,458
X-33 Total liabilities and net assetsStart of year $1,843,384$2,033,003
Part XI · Reconciliation of net assets $2,028,458 net assets at year end
XI-1 Total revenue$990,957
XI-2 Total expenses$844,147
XI-3 Revenue less expenses$146,810
XI-4 Net assets at start of year$1,843,384
XI-5 Net unrealized gains (losses) on investments$58,073
XI-8 Prior period adjustments−$19,809
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,028,458

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

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