2024-09-26T12:21:19-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 1925 CENTURY PARK E 16TH FLOOR LOS ANGELES CA 90067 990 2023-01-01 951517072 INTERNATIONAL BROTHERHOOD OF ELECTRICAL INTE 3238515515 6350 LAUREL CANYON BLVD 350 NORTH HOLLYWOOD CA 91606 RODNEY CUMMINGS BUSINESS MGR. 3238515515 2024-09-23 1 1 TAYIIKA M DENNIS CPA P01575149 3102732501 2023 2024-08-08 14:25:15Z RODNEY CUMMINGS 6350 LAUREL CANYON BLVD 350 NORTH HOLLYWOOD CA 91606 1323368 0 X HTTP://WWW.IBEW45.ORG X UNION 1940 CA SERVE ELECTRICAL WORKERS IN UNION SHOPS IN THE FIELD OF RADIO/TV BROADCASTING AND RECORDING AND GOVERNMENT WORK IN THE UNITED STATES. 8 7 7 0 0 0 0 0 1307907 1297711 9132 29692 39606 -4035 1356645 1323368 0 0 0 0 888632 863390 0 0 0 565422 477443 1454054 1340833 -97409 -17465 1760812 1623799 232406 112858 1528406 1510941 SERVE ELECTRICAL WORKERS IN UNION SHOPS IN THE FIELD OF RADIO/TV BROADCASTING AND RECORDING AND GOVERNMENT WORK IN THE UNITED STATES. 0 0 PROVIDE SERVICES TO UNIONIZED ELECTRICAL WORKERS IN THE FIELD OF RADIO/TV BROADCASTING AND RECORDING AND GOVERNMENT WORK IN THE UNITED STATES. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 7 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 3238515515 6350 LAUREL CANYON BLVD SUITE 350 NORTH HOLLYWOOD CA 91606 MARIA MARTINEZ PRESIDENT 1.50 X X 0 0 0 ANTONIO VARGAS VICE PRESIDENT 1.50 X X 0 0 0 HENRY JANCZEWSKI TREASURER 1.50 X X 0 0 0 EDUARDO NUNEZ RECORDING SECRETARY 1.50 X 0 0 0 STEVE HOORN DIRECTOR 1.50 X 0 0 0 DAVID VEGA DIRECTOR 1.50 X 0 0 0 MICHAEL P JOHNSON DIRECTOR 1.50 X 0 0 0 RODNEY CUMMINGS BUSINESS MANAGER 40.00 X 207106 0 36734 VICTOR A MARRERO ASSISTANT BUSINESS MANAGER 40.00 X 146628 0 14018 353734 0 50752 2 0 1 0 0 MEMBER DUES AND ASSESSMENTS 812900 1297711 1297711 1297711 29692 29692 MISC REVENUE 900099 -4035 -4035 -4035 1323368 1293676 0 29692 227290 491635 33295 57816 53354 27400 45148 96926 1259 70456 600 94272 3952 68710 6496 8624 CONTRACT NEGOTIATIONS 31623 HOLIDAY EVENTS AND GOOD 9160 OTHER EXPENSES 7787 EQUIPMENT RENTAL AND MA 5013 17 1340833 575676 493918 1061583 1090411 6119 6119 77125 61537 22084 15588 95350 17763 1760812 1623799 143137 101007 89269 11851 232406 112858 X 1528406 1510941 1528406 1510941 1760812 1623799 -17465 0 X X 0 1 X 1 0 22925 8406 14519 54200 53131 1069 15588 OPERATING LEASE LIABILITY 6212 FINANCING LEASE LIABILITY 5639 11851 X 1323368 0 1323368 0 1323368 1340833 0 1340833 0 1340833 PART X, LINE 2: I.B.E.W. LOCAL 45 FILES IRS FORM 990 AND STATE FORMS 199. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. I.B.E.W. LOCAL 45 RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT OF I.B.E.W. LOCAL 45 DOES NOT BELIEVE THE FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. X X 0 0 0 RODNEY CUMMINGS BUSINESS MANAGER 207106 0 0 0 0 0 20929 0 15805 0 243840 0 0 0 VICTOR A MARRERO ASSISTANT BUSINESS MANAGER 144378 0 0 0 2250 0 13450 0 568 0 160646 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BUSINESS MANAGER CONFERS WITH THE ACCOUNTANTS OF IBEW LOCAL 45 WITH RESPECT TO DRAFTS OF THE FORM 990. A DRAFT COPY OF THE FORM 990 IS THEN CIRCULATED TO THE EXECUTIVE BOARD AT ITS MEETING. THE 990 IS THEN SIGNED BY THE BUSINESS MANAGER AND IS FILED WITH THE IRS ON A TIMELY BASIS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION PROVIDES ITS EXECUTIVE BOARD MEMBERS, OFFICERS, KEY EMPLOYEES, AND ALL OTHER EMPLOYEES WITH AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION (SALARY AND ALL EMPLOYEE BENEFITS) OF PRESIDENT, VICE PRESIDENT, RECORDING SECRETARY, TREASURER, EXECUTIVE BOARD MEMBERS, ELECTION JUDGE, BUSINESS MANAGER, ASSISTANT BUSINESS MANAGER AND BUSINESS REPRESENTATIVES IS DETERMINED IN ACCORDANCE WITH ARTICLE VI OF THE BYLAWS OF IBEW LOCAL 45. FORM 990, PART VI, SECTION C, LINE 19 IBEW LOCAL 45 MAKES ITS GOVERNING DOCUMENTS, NAMELY THE CONSTITUTION AND THE BYLAWS, ITS CONFLICT OF INTEREST POLICY AND ITS FINANCIAL STATEMENTS CONTAINED WITHIN FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 2C THE ORGANIZATION'S EXECUTIVE BOARD ASSUMES OVERSIGHT OVER THE AUDIT PROCESS AND REVIEWS AND APPROVES THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.