UNITED ASSN OF JOURNEYMAN & APPRENT OF PLUMBING & PIPEFITTING LOCAL 25 (EIN 361886715) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1907

Legal Domicile

Principal Officer

matthew lienen

Phone

3097941170

Tax Period

2024-07-01 to 2025-06-30

UNITED ASSN OF JOURNEYMAN & APPRENT OF PLUMBING & PIPEFITTING LOCAL 25, founded in 1907, is a community nonprofit that reported $4.4M in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $4.1M left a modest 7% surplus.

Mission

LABOR UNION REPRESENTATION OF PLUMBERS

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $4,060,087

Investment Income $267,291

Other Revenue $37,570

TOTAL REVENUE $4,364,948

Expense Breakdown

Grants Paid $75,723

Salaries & Benefits $1,608,618

Fundraising Expenses $0

Other Expenses $2,368,812

TOTAL EXPENSES $4,053,153

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,364,948	$3,879,327	+0.1%
Expenses	$4,053,153	$3,953,535	+0.0%
Net Income	$311,795	$-74,208	-5.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$254,355

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATTHEW LIENEN	BUS MGR/FIN SEC	40.00	Officer	$146,741	$84,125	$230,866
JEREMY SAWYER	RECORDING SECRETARY	2.00	Officer	$4,197	$593	$4,790
JUAN AGUILERA	EXECUTIVE BOARD	2.00	Officer	$1,016	$0	$1,016
THOMAS SCHWARZ	VICE PRESIDENT	2.00	Officer	$3,083	$371	$3,454
DAVID ARP	EXECUTIVE BOARD	2.00	Officer	$2,775	$593	$3,368
PATRICK DAWSON	EXECUTIVE BOARD	2.00	Officer	$2,775	$0	$2,775
NATHAN PAUSTIAN	EXECUTIVE BOARD	2.00	Officer	$2,775	$593	$3,368
TIMOTHY HILDEBRANDT	PRESIDENT	2.00	Officer	$3,083	$593	$3,676
BRIAN KOHRT	INSIDE GUARD	2.00	Officer	$0	$0	$0
JEREMY MUSSMAN	FORMER EXECUTIVE BOARD	2.00	Officer	$1,042	$0	$1,042
MICHAEL PRUNCHAK	FORMER INSIDE GUARD	2.00	Officer	$0	$0	$0
BEN CARPENTER	BUSINESS AGENT	40.00	Highest	$122,105	$78,824	$200,929
GARY BEER	BUSINESS AGENT	40.00	Highest	$122,012	$78,824	$200,836
CHESTON DESMET	BUSINESS AGENT	40.00	Highest	$122,030	$78,824	$200,854
JACOB NELSON	BUSINESS AGENT	40.00	Highest	$122,201	$78,824	$201,025
BRETT SWANSON	BUSINESS AGENT	40.00	Highest	$122,009	$78,824	$200,833

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$4,364,948	$4,053,153	$10,601,830	$311,795
2024	$3,879,327	$3,953,535	$9,997,334	$-74,208
2023	$3,615,572	$3,483,966	$9,640,368	$131,606
2022	$3,511,309	$3,331,081	$9,648,256	$180,228
2021	$4,319,141	$3,521,205	$10,314,051	$797,936
2020	$3,318,887	$3,464,513	$9,625,279	$-145,626
2019	$3,064,960	$3,011,582	$10,114,548	$53,378

UNITED ASSN OF JOURNEYMAN & APPRENT OF PLUMBING & PIPEFITTING LOCAL 25