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Plumbers And Pipefitters Local 354

354 Local
  • Youngwood, PA
  • Tax-exempt since Jan. 1941
  • EIN: 25-1234320

Organization summary

Type of Nonprofit

Designated as a Labor, agricultural and horticultural organizations that are educational or instructive, including unions, created for the purpose of improving conditions of work, and products of efficiency.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$1.55M (2023)

Expenses
$1.77M (2023)

Total Assets
$1.28M (2023)

Total Liabilities
$281k (2023)

Source: Form 990 tax filings from 2012 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,548,496
Expenses
$1,772,171
Net Income
-$223,675
Net Assets
$996,296
Notable Sources of Revenue Percent of Total Revenue
Contributions $60,000
3.9%
Program Services $1,441,295
93.1%
Investment Income $14,176
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $27,025
1.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $117,798
6.6%
Professional Fundraising Fees $0
Other Salaries and Wages $353,899
20.0%
Assets/Debt
Total Assets $1,277,341
Total Liabilities $281,045
Net Assets $996,296
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Manager Secretary) $117,798 $0 $82,167
Darryl Ray (Trustee) $0 $0 $0
Edward Andolina (Trustee) $0 $0 $0
Jamie Byron (Vice President) $0 $0 $0
Melvin Deneen (President) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 11, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,654,508
Expenses
$1,790,550
Net Income
-$136,042
Net Assets
$1,194,012
Notable Sources of Revenue Percent of Total Revenue
Contributions $120,000
7.3%
Program Services $1,416,082
85.6%
Investment Income $13,606
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $98,820
6.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $111,099
6.2%
Professional Fundraising Fees $0
Other Salaries and Wages $386,407
21.6%
Assets/Debt
Total Assets $1,481,135
Total Liabilities $287,123
Net Assets $1,194,012
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Manager Secretary) $111,099 $0 $81,192
Darryl Ray (Trustee) $0 $0 $0
Edward Andolina (Trustee) $0 $0 $0
Jamie Byron (Vice President) $0 $0 $0
Melvin Deneen (President) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 10, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,632,876
Expenses
$1,772,292
Net Income
-$139,416
Net Assets
$1,447,312
Notable Sources of Revenue Percent of Total Revenue
Contributions $110,000
6.7%
Program Services $1,494,889
91.5%
Investment Income $18,987
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $3,000
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $106,786
6.0%
Professional Fundraising Fees $0
Other Salaries and Wages $370,291
20.9%
Assets/Debt
Total Assets $1,824,975
Total Liabilities $377,663
Net Assets $1,447,312
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Manager Secretary) $106,786 $0 $79,066
Darryl Ray (Trustee) $0 $0 $0
Edward Andolina (Trustee) $0 $0 $0
Jamie Byron (Vice President) $0 $0 $0
Melvin Deneen (President) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 10, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,679,359
Expenses
$1,804,416
Net Income
-$125,057
Net Assets
$1,518,639
Notable Sources of Revenue Percent of Total Revenue
Contributions $100,000
6.0%
Program Services $1,548,855
92.2%
Investment Income $16,254
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,250
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $101,482
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $353,778
19.6%
Assets/Debt
Total Assets $1,807,152
Total Liabilities $288,513
Net Assets $1,518,639
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Manager Secretary) $101,482 $0 $76,902
Melvin Deneen (President) $0 $0 $0
Jamie Byron (Vice President) $0 $0 $0
Darryl Ray (Trustee) $0 $0 $0
Edward Andolina (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 13, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,961,898
Expenses
$1,849,362
Net Income
$112,536
Net Assets
$1,697,129
Notable Sources of Revenue Percent of Total Revenue
Contributions $50,000
2.5%
Program Services $1,889,899
96.3%
Investment Income $14,749
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,250
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $99,800
5.4%
Professional Fundraising Fees $0
Other Salaries and Wages $355,056
19.2%
Assets/Debt
Total Assets $1,845,004
Total Liabilities $147,875
Net Assets $1,697,129
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Manager Secretary) $99,800 $0 $74,930
Melvin Deneen (President) $0 $0 $0
Jamie Byron (Vice President) $0 $0 $0
Darryl Ray (Trustee) $0 $0 $0
Edward Andolina (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 7, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,005,111
Expenses
$1,672,833
Net Income
$332,278
Net Assets
$1,589,459
Notable Sources of Revenue Percent of Total Revenue
Contributions $100,000
5.0%
Program Services $1,878,976
93.7%
Investment Income $902
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.3%
Net Fundraising $0
Sales of Assets $17,583
0.9%
Net Inventory Sales $0
Other Revenue $1,650
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $287,587
17.2%
Professional Fundraising Fees $0
Other Salaries and Wages $166,249
9.9%
Assets/Debt
Total Assets $1,711,417
Total Liabilities $121,958
Net Assets $1,589,459
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Man) $98,447 $0 $75,449
Steve Koshar (Secretary) $94,570 $0 $74,286
Paul Miller (Vice Preside) $94,570 $0 $74,286
Michael Smor (President) $0 $0 $0
Darryl Ray (Trustee) $0 $0 $0
Robert Reda (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 18, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,344,327
Expenses
$1,536,506
Net Income
-$192,179
Net Assets
$1,206,796
Notable Sources of Revenue Percent of Total Revenue
Contributions $150,000
11.2%
Program Services $1,169,497
87.0%
Investment Income $509
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.4%
Net Fundraising $0
Sales of Assets $16,571
1.2%
Net Inventory Sales $0
Other Revenue $1,750
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $290,350
18.9%
Professional Fundraising Fees $0
Other Salaries and Wages $154,195
10.0%
Assets/Debt
Total Assets $1,379,606
Total Liabilities $172,810
Net Assets $1,206,796
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Man) $99,850 $0 $74,433
Steve Koshar (Secretary) $95,250 $0 $73,052
Paul Miller (Vice Preside) $95,250 $0 $73,052
Michael Smor (President) $0 $0 $0
Darryl Ray (Trustee) $0 $0 $0
Robert Reda (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 10, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,495,455
Expenses
$1,627,123
Net Income
-$131,668
Net Assets
$1,286,374
Notable Sources of Revenue Percent of Total Revenue
Contributions $105,000
7.0%
Program Services $1,365,231
91.3%
Investment Income $219
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.4%
Net Fundraising $0
Sales of Assets $17,705
1.2%
Net Inventory Sales $0
Other Revenue $1,300
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $281,228
17.3%
Professional Fundraising Fees $0
Other Salaries and Wages $152,200
9.4%
Assets/Debt
Total Assets $1,430,518
Total Liabilities $144,144
Net Assets $1,286,374
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Man) $96,294 $0 $71,493
Steve Koshar (Secretary) $92,467 $0 $70,345
Paul Miller (Vice Preside) $92,467 $0 $70,345
Michael Smor (President) $0 $0 $0
Darryl Ray (Trustee) $0 $0 $0
Robert Reda (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 2, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,211,504
Expenses
$1,624,405
Net Income
-$412,901
Net Assets
$1,563,953
Notable Sources of Revenue Percent of Total Revenue
Contributions $60,000
5.0%
Program Services $1,116,667
92.2%
Investment Income $497
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.5%
Net Fundraising $0
Sales of Assets $28,340
2.3%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $277,570
17.1%
Professional Fundraising Fees $0
Other Salaries and Wages $151,387
9.3%
Assets/Debt
Total Assets $1,665,498
Total Liabilities $101,545
Net Assets $1,563,953
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Man) $94,934 $0 $70,055
Steve Koshar (Secretary) $91,318 $0 $68,970
Paul Miller (Vice Preside) $91,318 $0 $68,970
Michael Smor (President) $0 $0 $0
Darryl Ray (Trustee) $0 $0 $0
Robert Reda (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 5, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,833,910
Expenses
$1,512,159
Net Income
$321,751
Net Assets
$2,013,984
Notable Sources of Revenue Percent of Total Revenue
Contributions $80,000
4.4%
Program Services $1,731,749
94.4%
Investment Income $918
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.3%
Net Fundraising $0
Sales of Assets $15,243
0.8%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $273,234
18.1%
Professional Fundraising Fees $0
Other Salaries and Wages $144,823
9.6%
Assets/Debt
Total Assets $2,086,567
Total Liabilities $72,583
Net Assets $2,013,984
Compensation
Key Employees and Officers Compensation Related Other
Tim Custer (Business Man) $93,502 $0 $68,491
Steve Koshar (Secretary) $89,866 $0 $67,400
Paul Miller (Vice Preside) $89,866 $0 $67,400
Michael Smor (President) $0 $0 $0
Darryl Ray (Trustee) $0 $0 $0
Robert Reda (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 30, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,110,820
Expenses
$1,560,998
Net Income
$549,822
Net Assets
$1,566,694
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,101,845
99.6%
Investment Income $887
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.3%
Net Fundraising $0
Sales of Assets $2,088
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $269,670
17.3%
Professional Fundraising Fees $0
Other Salaries and Wages $142,180
9.1%
Assets/Debt
Total Assets $1,729,625
Total Liabilities $162,931
Net Assets $1,566,694

Document Links

990
Filed on Jan. 31, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,661,026
Expenses
$1,609,467
Net Income
$51,559
Net Assets
$963,179
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,649,029
99.3%
Investment Income $4,952
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.4%
Net Fundraising $0
Sales of Assets $1,045
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $406,601
25.3%
Assets/Debt
Total Assets $1,100,725
Total Liabilities $137,546
Net Assets $963,179

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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