2024-12-06T11:21:36-05:00 2024-06-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2023-07-01 510057784 PLUMBERS & PIPEFITTERS LOCAL UNION 74 PLUM 201 EXECUTIVE DRIVE NEWARK DE 19702 CHRISTOPHER MUNTZ CURRENT BUSINESS MGR 3026367400 2024-11-14 true false JOSEPH V GIORDANO CPA P01249336 3022660202 2024-12-04 2023 2024-10-15 13:58:12Z CHRISTOPHER MUNTZ 201 EXECUTIVE DRIVE NEWARK DE 19702 2429347 false X X 1960 DE TO PROMOTE EFFICIENCY AND PRODUCTIVITY IN THE PLUMBER AND PIPEFITTER TRADES. 13 13 13 0 2057043 2144363 0 4193 9891 -42490 -115252 2018746 2039002 0 0 944543 767169 0 0 1003326 961661 1947869 1728830 70877 310172 10483283 10861775 275429 317710 10207854 10544065 TO PROMOTE EFFICIENCY AND PRODUCTIVITY IN THE PLUMBER AND PIPEFITTER TRADES. false false TO RAISE AND MAINTAIN THE STANDARDS OF SKILLS IN THE INDUSTRY; TO REDUCE HOURS OF DAILY LABOR; TO FURNISH AID TO FAMILIES OF DECEASED MEMBERS; TO USE ALL LEGAL AND ALTERNATIVE MEANS TO ADVANCE AND EVALUATE MORAL, INTELLECTUAL, FINANCIAL AND SOCIAL CONDITIONS OF ALL MEMBERS; AND TO ENTER INTO AGREEMENT WITH EMPLOYERS ENGAGED IN THE PLUMBING AND PIPEFITTING INDUSTRY SO THAT ALL CONCERNED MAY WORK IN A COMPLETE ACCORD AND TO MUTUAL ADVANTAGE. false false true true false false false false false true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false true 28 0 false 13 true false false false false false false false false X 13 13 false false false false true true true true true false false false false false true true true false X X CHRISTOPHER MUNTZ 3026367400 201 EXECUTIVE DRIVE NEWARK DE 19702 MICHAEL HACKENDORN BUSINESS MAN 40.00 X 150217 0 109034 CHRISTOPHER MUNTZ CURRENT BUSI 40.00 X 134271 0 105048 284488 214082 2 false true false 2144363 2144363 6108 6108 242775 357857 -115082 -115082 -115082 7000 3217 3783 3783 3783 27010 29271 -2261 -2261 232 232 232 REINSTATEMENT FEES 531190 900 900 CERTIFICATION FEE 531190 500 500 WITHDRAWAL CARDS 531190 300 300 159 159 1859 2039002 -110567 5206 293467 118966 178882 140508 35346 23000 37625 48233 81445 64844 39784 37143 2323 100363 4294 PER CAPITA TAXES 289306 POLITICAL CONTRIBUTIONS 67467 DEATH & RETIREMT BENEFITS 50750 CONTRIBUTIONS 36150 78934 1728830 0 0 0 2089485 2201820 368771 254143 99045 58356 25905 29165 11639395 3657325 7711747 7982070 188330 336221 10483283 10861775 219648 261596 55781 56114 275429 317710 X 8968553 9541831 1239301 1002234 10207854 10544065 10483283 10861775 X 310172 26039 X false true X true false 67467 67467 67467 false UA POLITICAL EDUCATION COMMITTEE 3 PARK PLACE ANNAPOLIS MD 21401 35667 COMMITTEE TO RE-ELECT BILL CARSON 680 LAKE DR WEST SMYRNA DE 19977 400 DE BLDG & CONSTR TRADES COUN PAC 308 MARKUS CT NEWARK DE 19713 10000 FRIENDS OF ELIZABETH LOCKMAN 1901 MAPLE ST WILMINGTON DE 19805 600 FRIENDS OF LAURA STURGEON 414 FOULKSTONE RD WILMINGTON DE 19803 600 FRIENDS OF VALERIE LONGHURST 111 TUCKAHOE LANE BEAR DE 19701 600 HOUSE DEMOCRATS PO BOX 9520 WILMINGTON DE 19809 10000 KANE FOR STATE SENATE 209 HARDING AVE HAVERTOWN PA 19083 9000 SOKOLA FOR SENATE 24 BEECH HILL DR NEWARK DE 19711 600 false false false SCHEDULE C, PART I-C, LINE 5 HOUSE DEMOCRATS 10,000 0 PO BOX 9520, WILMINGTON, DE 19809 KANE FOR STATE SENATE 9,000 0 209 HARDING AVE, HAVERTOWN, PA 19083 SOKOLA FOR SENATE 600 0 24 BEECH HILL DR, NEWARK, DE 19711 SCHEDULE C, PART IV PT I-A LINE 1 - THE ORGANIZATION DONATED TO VARIOUS OTHER ORGANIZATIONS AND INDIVIDUALS IN SUPPORT OF POLITICAL ACTIVITIES. 2241329 2241329 8998898 3358081 5640817 89658 53531 36127 309510 245713 63797 7982070 PAYROLL TAXES PAYABLE 29996 PER CAPITA TAXES PAYABLE 26118 56114 X 2390936 359886 359886 2031050 7952 7952 2039002 2062677 359886 359886 1702791 26039 26039 1728830 SCHEDULE D, PAGE 3, PART X THE UNION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE INTERNAL REVENUE SERVICE (IRS) CODE SECTION 501(C)(5). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD ON STATEMENTS PERTAINING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF ANY TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE UNIONS FEDERAL RETURNS FOR FISCAL YEARS 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ANY TAX POSITIONS TAKEN BY THE UNION DURING THESE YEARS ARE BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND MANAGEMENT HAS A HIGH LEVEL OF CONFIDENCE IN THE TECHNICAL MERITS OF THEIR POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D NET RENTAL AMOUNT REPORTED AS INCOME ON FORM 990 357,625 FUNDRAISING AND MERCHANDISE SALES, NET OF RELATED EXPENSES 2,261 SCHEDULE D, PAGE 4, PART XI, LINE 4B SALE ON ASSET 7,952 SCHEDULE D, PAGE 4, PART XII, LINE 2D NET RENTAL AMOUNT REPORTED AS INCOME ON FORM 990 357,625 FUNDRAISING AND MERCHANDISE SALES, NET OF RELATED EXPENSES 2,261 SCHEDULE D, PAGE 4, PART XII, LINE 4B DEPRECIATION EXPENSE IN RENTAL EXPENSES -214,513 BOOK VS. 990 DEPRECIATION DIFFERENCE 26,039 BOOK / TAX DEPRECIATION DIFFERENCE 214,513 FUNDRAISING 27010 27010 29271 27010 27010 29271 29271 -2261 false false false MICHAEL HACKENDORN BUSINESS MANAGER 150217 87214 21820 259251 CHRISTOPHER MUNTZ CURRENT BUSINESS MGR 134271 83228 21820 239319 FORM 990, PAGE 6, PART VI, LINE 6 UNION MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A UNION MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 7B ANY DECISION OR ACTION OF THE BOARD NOT SPECIFICALLY ALLOWED IN THE ORGANIZATION'S BYLAWS IS VOTED ON BY MEMBERS AT A REGULAR OR SPECIALLY SCHEDULED MEETING. FORM 990, PAGE 6, PART VI, LINE 11B FORM 9909 IS REVIEWED BY THE BUSINESS AGENT AND FINANCIAL SECRETARY- TREASURER PRIOR TO FILING. THE BOARD RECEIVES A COMPLETE COPY OF THE FORM 990 AT THE NEXT SCHEDULED METING. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARIES OF TOP ORGANIZATION MANAGEMENT ARE DETERMINED BY THE CURRENT COLLECTIVE BARGAINING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 15B THE SALARIES OF TOP ORGANIZATION MANAGEMENT ARE DETERMINED BY THE CURRENT COLLECTIVE BARGAINING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 18 AVAILABLE ON GUIDESTAR.COM. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK/990 DEPRECIATION DIFFERENCES 33,991 GAIN ON SALE OF ASSET (TAX>BOOK) -7,952 TOTAL 26,039