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Carpenters Local Union 152

Not tax-deductible

Martinez, CA501(c)(5)Since 1940Mutual / membership EIN 94-0938874Revenue $2.6M in FY2025

On file with the IRSnorcalcarpenters.org3780 Alhambra Ave, 94553-3804 · Martinez, CATax-exempt since Jan 1953

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Local Union Number 152 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 system(Continued on Schedule O)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.
$70K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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
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
3 of 5
filings with a surplus
Average surplus $182K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$70K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Plus $3.9M in investments, Pt X · Ln 11–13
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 9 voting members
Concern: none of 9 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.6M
-11% vs prior year
Spent
$2.8M
Net assets
$6.4M
By yearFY2021–FY2025
Revenue
$2.6M
FY2025▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2021$2.4M
FY2022$2.1M
FY2023$2.4M
FY2024$3.0M
FY2025$2.6M
Expenses
$2.8M
FY2025▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.8M
FY2022$2.4M
FY2023$2.2M
FY2024$2.4M
FY2025$2.8M
Net assets
$6.4M
FY2025▼ -0.9%
Tap a bar for its year
Net assets by fiscal year
FY2021$6.4M
FY2022$5.7M
FY2023$6.0M
FY2024$6.4M
FY2025$6.4M

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1953.

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; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$24,764Pt VII · Sec A
Frank Banducci-Delauter
Financial Secretary/Treasurer
$9,703Pt VII · Sec A
Susan Rodriguez
Recording Secretary
$6,981Pt VII · Sec A
John Humphries
Vice President
$4,925Pt VII · Sec A
Justin Howard
Trustee (until Feb '25)
$4,727Pt VII · Sec A
$4,692Pt VII · Sec A
$4,478Pt VII · Sec A
$4,111Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021
Jessica Owens$24,764————
Frank Banducci-Delaute—$10,956$9,707$3,508$1,861
Frank Banducci-Delauter$9,703————
Susan Rodriguez$6,981$7,673$6,224$5,377$3,751
Steve Bell———$7,584$5,312
Marco Gonzalez—$7,190$6,567$4,026$3,297
Justin Howard$4,727$6,805$6,905$6,398—
Eugene Morse JR—$6,462$6,110$2,982—

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

Organizes workers to improve their welfare and working conditions.

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Provided by the organization

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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.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.6M
Ln 12
Fees for servicesLn 2g$2.5M
Investment incomeLn 3$183K
Money outPt IX
$2.8M
Ln 25
Owns and owesPt X
$6.4M
net assets · Ln 32
Cash and savingsLn 1–2$870K
Total assetsLn 16$6.4M
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A10
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.5M
Investment incomeLn 3$183K
Gains on assetsLn 7$35K
Total revenueLn 12$2.6M
Assets in detailPt X, end of year
CashLn 1$800K
SavingsLn 2$70K
Cash and savings togetherLn 1–2$870K
InvestmentsLn 11–13$3.9M
Land, buildings, equipmentLn 10c$1.6M
Total assetsLn 16$6.4M
LiabilitiesLn 26$0
Net assetsLn 32$6.4M
OperationsPt I, VI
EmployeesI 5173
VolunteersI 60
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$899K$870K
InvestmentsLn 11–13$3.8M$3.9M
Land, buildings, equipmentLn 10c$1.7M$1.6M
Total assetsLn 16$6.4M$6.4M
LiabilitiesLn 26$0$0
Net assetsLn 32$6.4M$6.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K
Pay of current officers, directors and key staffLn 5$90K
Other salaries and wagesLn 7$844K
Pension plan contributionsLn 8$99K
Other employee benefitsLn 9$108K
Payroll taxesLn 10$113K
Accounting feesLn 11c$35K
Investment management feesLn 11f$13K
Advertising and promotionLn 12$18K
Office expensesLn 13$171K
OccupancyLn 16$228K
Conferences, conventions and meetingsLn 19$174K
Payments to affiliatesLn 21$683K
Depreciation, depletion and amortizationLn 22$153K
InsuranceLn 23$14K
Other expenses (24a–d)Ln 24$59K
Total functional expensesLn 25$2.8M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.6M$2.8M−$174K$6.4M 990 PDF
FY2024 $3.0M$2.4M$524K$6.4M 990 PDF
FY2023 $2.4M$2.2M$256K$6.0M 990 PDF
FY2022 $2.1M$2.4M−$248K$5.7M 990 PDF
FY2021 $2.4M$1.8M$549K$6.4M 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 FY2025 990 (6 parts)
Part I · Summary $2,631,743 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $2,497,960$2,454,826
I-10 Investment incomePrior year $454,418$183,059
I-11 Other revenuePrior year $1,399−$6,142
I-12 Total revenuePrior year $2,953,777$2,631,743
I-13 Grants and similar amounts paidPrior year $4,787$2,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,048,396$1,253,854
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,376,684$1,549,447
I-18 Total expensesPrior year $2,429,867$2,805,301
I-19 Revenue less expensesPrior year $523,910−$173,558
Part VI · Governance 0 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members0
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,631,743 across 4 lines filed
Lines not itemized here account for $20,202 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,428,482$2,428,482
VIII-3 Investment incomeExcluded from tax $147,643$147,643
VIII-7 Net gain or loss on sales of assetsExcluded from tax $35,416$35,416
VIII-12 Total revenueRelated to mission $2,448,684 · Unrelated business $0 · Excluded from tax $183,059$2,631,743
Part IX · Statement of functional expenses $2,805,301 across 16 lines filed
IX-1 Grants to domestic organizations$2,000
IX-5 Pay of current officers, directors and key staff$90,376
IX-7 Other salaries and wages$844,352
IX-8 Pension plan contributions$98,898
IX-9 Other employee benefits$107,660
IX-10 Payroll taxes$112,568
IX-11c Accounting fees$34,900
IX-11f Investment management fees$13,436
IX-12 Advertising and promotion$18,223
IX-13 Office expenses$170,596
IX-16 Occupancy$228,463
IX-19 Conferences, conventions and meetings$174,297
IX-21 Payments to affiliates$682,991
IX-22 Depreciation, depletion and amortization$153,468
IX-23 Insurance$13,575
IX-24 Other expenses (24a–d)$59,498
IX-25 Total functional expenses$2,805,301
Part X · Balance sheet $6,355,585 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $828,966$799,901
X-2 Savings and temporary cash investmentsStart of year $69,697$69,756
X-10c Land, buildings and equipment, netStart of year $1,736,781$1,606,110
X-11 Publicly traded securitiesStart of year $3,779,940$3,879,818
X-16 Total assetsStart of year $6,415,384$6,355,585
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $6,415,384$6,355,585
X-32 Total net assets or fund balancesStart of year $6,415,384$6,355,585
X-33 Total liabilities and net assetsStart of year $6,415,384$6,355,585
Part XI · Reconciliation of net assets $6,355,585 net assets at year end
XI-1 Total revenue$2,631,743
XI-2 Total expenses$2,805,301
XI-3 Revenue less expenses−$173,558
XI-4 Net assets at start of year$6,415,384
XI-5 Net unrealized gains (losses) on investments$191,673
XI-8 Prior period adjustments−$77,914
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,355,585

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

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