2024-11-15T12:55:11-06:00 2023-12-31 232226550 MMQ & ASSOCIATES PC 1173 CLAY AVENUE SCRANTON PA 18510 990 2023-01-01 240620051 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 0081 LOCAL INTE 5703445711 431 WYOMING AVENUE SCRANTON PA 18503 MICHAEL MCDERMOTT BUSINESS MANAGER 5703445711 2024-11-13 1 1 MARY ANN NOVAK CPA P01056330 5709610345 2024-11-13 2023 2024-10-15 13:58:12Z MICHAEL MCDERMOTT 431 WYOMING AVENUE SCRANTON PA 18503 1342414 0 X N/A X 1899 PA THE FUND PROVIDES ADMINISTRATIVE SUPPORT TO THE ELECTRICAL TRADE MEMBERS WITHIN ITS LOCAL AREA. 8 4 7 0 0 0 1109668 1234366 0 0 13268 58311 0 0 1122936 1292677 0 0 0 0 636341 662323 0 0 0 529109 560992 1165450 1223315 -42514 69362 3204605 3259176 133922 115257 3070683 3143919 THE FUND PROVIDES ADMINISTRATIVE SUPPORT TO THE ELECTRICAL TRADE MEMBERS WITHIN ITS LOCAL AREA. 0 0 N/A 0 0 0 1 0 0 0 0 0 1 0 0 0 0 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 1 0 0 1 0 0 1 7 1 0 0 0 0 0 0 0 0 0 0 X 8 4 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X PATRICK HARDING 5703445711 431 WYOMING AVE SCRANTON PA 18510 EDWARD O'DONNELL PRESIDENT 34.00 6.00 X X 97274 0 47838 PATRICK HARTMAN VICE PRESIDENT 2.00 2.00 X X 0 0 0 TIM BAKER DIRECTOR 1.00 X 0 0 0 RANDOLPH GREENIP RECORDING SECRETARY 2.00 2.00 X X 840 0 0 JEFF ADDLEY TO 42023 DIRECTOR 1.00 X 0 0 0 KRIS LANCE DIRECTOR 1.00 X 0 0 0 NICHOLAS WAITULAVICH DIRECTOR 39.00 1.00 X 96854 0 47825 ROBERT PALMITESSA DIRECTOR 1.00 X 0 0 0 KYLE COMSTOCK FROM 423 DIRECTOR 1.00 X 0 0 0 MICHAEL MCDERMOTT BUSINESS MANAGER 34.00 6.00 X 129460 0 60034 PATRICK HARDING TREASURER 5.00 X 6000 0 0 330428 0 155697 1 0 1 0 0 1234366 1234366 58048 58048 50000 49737 263 263 263 1292677 0 0 58311 330428 98701 81138 118094 33962 17613 9750 2565 552 12508 10184 31596 56146 820 11351 1427 PER CAPITA 264616 ADDITIONAL WORK DUES 97572 DONATIONS 25931 AUTO EXPENSE 9586 8775 1223315 349466 352074 2399180 2392350 137656 67917 40845 104860 3450 13055 170754 103039 40572 67715 231734 259169 1702 2036 3204605 3259176 133922 115257 133922 115257 X 3070683 3143919 3070683 3143919 3204605 3259176 69362 3874 0 X X 0 1 X 1 0 1 1 0 170754 103039 67715 67715 X 1293986 3874 3874 1290112 2565 2565 1292677 1220750 0 1220750 2565 2565 1223315 PART X, LINE 2: IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE FUND'S TAX POSITIONS AND CONCLUDED THAT THE FUND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2020. 0 0 0 MICHAEL MCDERMOTT BUSINESS MANAGER 129460 0 0 0 0 0 32203 0 27831 0 189494 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE IBEW LOCAL # 81 GENERAL FUND'S MEMBERS ARE MADE UP OF ELECTRICAL TRADE WORKERS WITHIN ITS LOCAL AREA. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE LOCAL #81 UNION HAVE THE RIGHT TO VOTE FOR ALL OF THE OFFICERS AND MEMBERS OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES TO THE FUND'S BY-LAWS MUST BE READ DURING A MONTHLY MEETING. THE CHANGES MUST THEN BE APPROVED BY A MAJORITY VOTE OF THE MEMBERS OF THE UNION PRESENT AT THE NEXT MONTHLY MEETING. THE CHANGES MUST THEN BE SENT TO THE INTERNATIONAL OFFICE FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE OFFICERS AND EXECUTIVE BOARD OF THE IBEW LOCAL #81 GENERAL FUND REVIEW FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, PRINCIPAL OFFICERS, AND MEMBERS OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTEREST POLICY. TO ENSURE IBEW LOCAL UNION #81 OPERATES IN A MANNER CONSISTANT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 THE FUND HAS SALARIES OF ALL OFFICERS APPROVED IN THE BY-LAWS. THE SALARIES MUST BE VOTED ON AND APPROVED BY A MAJORITY VOTE OF THE MEMBERS OF THE UNION AND THEN APPROVED BY THE NATIONAL OFFICE, WHICH HAS ACCESS TO PAYROLL COMPARABILITY DATA, IN ORDER TO INCLUDED IN THE BY-LAWS. FORM 990, PART VI, SECTION C, LINE 19 THE FUND'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT DISTRIBUTED TO THE PUBLIC. IF REQUESTED THEY WOULD BE MADE AVAILABLE AT THE FUND'S OFFICE. THERE ARE NO PLANS TO MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC ON-LINE. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OF SELECTION PROCESS DURING THE YEAR. IBEW LOCAL #81 - BUILDING INC 431 WYOMING AVENUE SCRANTON PA 18503 231692662 COMMERCIAL RENTAL TO UNION AND UNION-RELATED ORGANIZATIONS PA 501(C)(5) N/A 0 IBEW LOCAL #81 - EDUCATION FUND 431 WYOMING AVENUE SCRANTON PA 18503 236420615 EDUCATION OF APPRENTICE ELECTRICIANS PA 501(C)(5) N/A 0 SCRANTON ELECTRICIANS JATC BUILDING INC 4 SKYLINE DRIVE SOUTH ABINGTON TOWNSHI PA 18411 453452821 COMMERCIAL RENTAL TO UNION AND UNION-RELATED ORGANIZATIONS PA 501(C)(2) N/A 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 IBEW LOCAL #81 - BUILDING INC D 104861 YEAR END BALANCE IBEW LOCAL #81 - BUILDING INC R 97572 ACTUAL DISBURSEMENTS IBEW LOCAL #81 - BUILDING INC K 31596 ACTUAL DISBURSEMENTS