United Assoc Of Journeymen Of Appre Of The Plumbing & Pipe 166 Ppf, 166 Ppf in Fort Wayne, Indiana (IN)

United Assoc Of Journeymen Of Appre Of The Plumbing & Pipe 166 Ppf, 166 Ppf
Employer Identification Number (EIN)	350585865
Name of Organization	United Assoc Of Journeymen Of Appre Of The Plumbing & Pipe 166 Ppf
Secondary Name	166 Ppf
Address	2930 W Ludwig Rd, Fort Wayne, IN 46818-1328
Activities	Association of employees, Employee or member welfare association, Job training, counseling, or assistance
Subsection	Labor Organization
Ruling Date	01/1941
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$3,147,833
Amount of Income	$1,912,182
Form 990 Revenue Amount	$1,875,261

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	Yes	Yes
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	Yes
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	Yes
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	No	No
Was the organization included in consolidated, independent audited financial statements for the tax year?	Yes	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		3	4
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		16	31
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	Yes
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	Yes
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$163,370	$249,240
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$169,702
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2011	2012	2013
Statement of Revenue
Total revenue	$1,215,014	$1,273,263	$1,875,261
Contributions, Gifts, Grants and Other Similar Amounts	$0	$0	$0
Program Service Revenue	$1,156,333	$1,197,440	$1,843,734
900099		$1,147,209	$1,774,108
900099		$35,663	$69,626
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$900	$223	$9,006
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$8,555	$8,750
Gross rents (Real / Personal)	$0 / $0	$8,555 / $0	$8,750 / $0
Less: rental expenses (Real / Personal)	$0 / $0	$0 / $0	$0 / $0
Rental income or (loss) (Real / Personal)	$0 / $0	$8,555 / $0	$8,750 / $0
Net gain/loss from sales of assets other than inventory	$0	$1,000	$-301
Gross amount from sales of assets other than inventory (Securities / Other)	$0 / $0	$0 / $1,000	$36,620 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$0 / $0	$0 / $0	$36,921 / $0
Gain or (loss) (Securities / Other)	$0 / $0	$0 / $1,000	$-301 / $0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$57,781	$66,045	$14,072
900099		$65,123	$14,072
All other revenue		$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$1,183,665	$1,275,098	$1,686,740
Grants and other assistance to domestic organizations and domestic governments		$0	$10,609
Grants and other assistance to domestic individuals		$0	$14,734
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$32,369
Compensation of current officers, directors, trustees, and key employees	$146,330	$163,370	$412,470
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$181,382	$195,660	$135,681
Pension plan accruals and contributions		$163,775	$43,217
Other employee benefits		$86,608	$44,697
Payroll taxes	$31,776	$34,239	$36,380
Fees for services (non-employees)
Management		$0	$0
Legal		$14,350	$25,827
Accounting		$7,549	$7,481
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$0	$0
Other		$3,803	$6,575
Advertising and promotion		$38,877	$46,808
Office expenses		$9,372	$46,293
Information technology		$6,987	$6,030
Royalties		$0	$0
Occupancy		$62,708	$66,097
Travel		$18,119	$25,183
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$26,676	$26,109
Interest		$0	$0
Payments to affiliates		$0	$434,580
Depreciation, depletion, and amortization		$26,371	$14,548
Insurance		$15,289	$16,003
Other expenses		$150,118	$172,566
Other expenses		$115,753	$33,301
Other expenses		$52,554	$10,468
Other expenses		$26,870	$5,635
Other expenses		$56,050	$13,079

	2011	2012	2013
Balance Sheet
Total assets	$925,280	$930,672	$3,147,833
Cash - non-interest-bearing		$0	$274,409
Savings and temporary cash investments		$778,057	$0
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$119,097	$160,038
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$0	$0
Land, buildings, and equipment: cost or other basis		$33,518	$51,052
Investments - publicly traded securities		$0	$641,070
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$0	$2,021,264
Total liabilities	$91,807	$99,034	$100,093
Accounts payable and accrued expenses		$83,744	$96,954
Grants payable		$0	$0
Deferred revenue		$0	$0
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$15,290	$3,139
Total net assets or fund balances	$833,473	$831,638	$3,047,740
Unrestricted net assets		$831,638	$3,047,740
Temporarily restricted net assets		$0	$0
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
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7	Union Township Volunteer Fire Department Of Whitley County Inc	5050 E Mcjunkin St, Columbia City, IN 46725-8766	IN	1958-10	$74,011
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10	Unitas International Inc	5876 S Grant City Rd, Shirley, IN 47384-9606	IN	2009-02	$114,646
11	United Assoc Of Journeymen Of Appre Of The Plumbing & Pipe 166 Ppf, 166 Ppf	2930 W Ludwig Rd, Fort Wayne, IN 46818-1328	IN	1941-01	$1,912,182
12	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 157 Ppf	8801 E Milner Ave, Terre Haute, IN 47803-9796	IN	1941-01	$3,078,987
13	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 172 Ppf	4172 Ralph Jones Ct, South Bend, IN 46628-9793	IN	1941-01	$1,537,228
14	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 440 Ppf	3747 S High School Rd, Indianapolis, IN 46241-6444	IN	1941-01	$5,695,146
15	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, Indiana Pipe Tr	2930 W Ludwig Rd, Fort Wayne, IN 46818-1328	IN	1941-01	$2,608,928
16	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, Plumbers And Steamfitters Loc 661	4401 S Eaton Ave, Muncie, IN 47302-8676	IN	1941-06	$455,811
17	United Association Of Journeymen &, 210 Local	2901 E 83rd Pl, Merrillville, IN 46410-6413	IN	1941-01	$689,656
18	International Union United Auto Aerospace & Agricultural Workers, 1888 Local U A W	PO BOX 191, Bluffton, IN 46714-0191	IN	1941-06	$20,463
19	United Brotherhood Of Carp & Joiner Of Amer White River Vall Dist 546, Ubc 546	3000 Old Us Hwy 41 South, Vincennes, IN 47591	IN	1970-07	$184,987
20	United Brotherhood Of Carpenters & Joiners Of America 133, 133 Bcj	118 N 3rd St, Terre Haute, IN 47807-2919	IN	1953-01	$180,041

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, Ppf	Three Park Place, Annapolis, MD 21401-3687	MD	1941-01	$204,732,010
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 0798 Pipliners Local Union 798	PO BOX 470798, Tulsa, OK 74147-0798	OK	1959-04	$46,556,517
Subordinate	Road Sprinkler Fitters Local 669 Ua, 669 Ppf	7050 Oakland Mills Rd Ste 200, Columbia, MD 21046-2194	MD	1941-01	$36,622,545
Subordinate	Enterprise Association Local 638, 638 Ppf Building Trades Div	3232 48th Ave, Long Is City, NY 11101-2416	NY	1941-01	$21,455,883
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 597	45 N Ogden Ave, Chicago, IL 60607-1813	IL	1941-01	$20,244,264
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 469 Ppf	3109 N 24th St, Phoenix, AZ 85016-7313	AZ	1941-01	$16,453,446
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, District Council 16	501 Shatto Pl Ste 400, Los Angeles, CA 90020-1748	CA	1941-01	$11,092,640
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, Ppf Local 342	935 Detroit Ave, Concord, CA 94518-2501	CA	1941-01	$10,831,300
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 290 Local	20210 Sw Teton Ave, Tualatin, OR 97062-8810	OR	1941-01	$10,494,647
Subordinate	Chicago Journeymen Plumbers Local 130, 130 Chicago Local	1340 W Washington Blvd, Chicago, IL 60607-1980	IL	1941-01	$9,518,502
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 393 Ppf	6150 Cottle Rd, San Jose, CA 95123-5103	CA	1941-01	$9,412,807
Subordinate	Plumbers & Pipefitters Local 562, 562 Ppf	12385 Larimore Rd, Saint Louis, MO 63138-3806	MO	1944-12	$9,206,094
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 420 Ppf	14420 Townsend Road, Philadelphia, PA 19154-1030	PA	1941-01	$8,413,569
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 32 Ppf	595 Monster Rd Sw Ste 213, Renton, WA 98057-2974	WA	1941-01	$8,308,713
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 675 Ppf	1109 Bethel St Lowr Level, Honolulu, HI 96813-2218	HI	1941-01	$7,621,729
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 250 Ppf	18355 S Figueroa St, Gardena, CA 90248-4217	CA	1941-01	$6,730,447
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 449 Ppf	1517 Woodruff St, Pittsburgh, PA 15220-5317	PA	1941-01	$6,569,611
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 525 Ppf	760 N Lamb Blvd, Las Vegas, NV 89110-2307	NV	1941-01	$6,548,811
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 38 Ppf	1621 Market St, San Francisco, CA 94103-1217	CA	1941-01	$6,418,095
Subordinate	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 68	PO BOX 8746, Houston, TX 77249-8746	TX	1941-01	$4,971,888

Number of affiliated organizations

Alaska	4
Alabama	9
Arkansas	3
Arizona	1
California	32
Colorado	5
Connecticut	2
District of Columbia	1
Delaware	3
Florida	13
Georgia	5
Hawaii	2
Iowa	2
Idaho	3
Illinois	23
Indiana	8
Kansas	3
Kentucky	6
Louisiana	7
Massachusetts	7
Maryland	9
Maine	2
Michigan	13
Minnesota	10
Missouri	9

Mississippi	5
Montana	5
North Dakota	2
Nebraska	3
New Hampshire	2
New Jersey	11
New Mexico	1
Nevada	3
New York	13
Ohio	16
Oklahoma	3
Oregon	1
Pennsylvania	12
Rhode Island	1
South Carolina	3
Tennessee	11
Texas	17
Utah	1
Virginia	10
Vermont	1
Washington	6
Wisconsin	9
West Virginia	6
Wyoming	1

Total

325

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