2024-05-03T12:54:00-05:00 2023-06-30 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2022-07-01 160667759 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #237 LOCAL INTE 7162973899 8803 NIAGARA FALLS BOULEVARD NIAGARA FALLS NY 14304 JOHN SCHERRER BUSINESS MANAGER 7162973899 2024-05-03 1 JOHN SCHERRER 999009999 0 DAVID A URBAN CPA P00630018 7166340700 2024-05-03 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN SCHERRER 8803 NIAGARA FALLS BOULEVARD NIAGARA FALLS NY 14304 1332398 0 X N/A X UNION 1914 NY TO PROVIDE COLLECTIVE BARGAINING FOR MEMBERS. 12 8 22 0 0 0 0 0 1078086 1222027 49309 13062 126004 97309 1253399 1332398 28495 55647 5340 5925 508537 515932 0 0 0 336593 355084 878965 932588 374434 399810 1559695 1965047 41486 25738 1518209 1939309 TO PROVIDE COLLECTIVE BARGAINING FOR MEMBERS. 0 0 417448 55647 1314613 THE UNION PROVIDES ITS MEMBERS WITH COLLECTIVE BARGAINING ABILITY AND ASSISTANCE IN PLACING MEMBERS IN JOBS AS THEY BECOME AVAILABLE. 417448 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 22 1 0 0 0 0 0 0 0 0 0 0 X 12 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOHN SCHERRER BUSINESS MANAGER 7162973650 8803 NIAGARA FALLS BOULEVARD NIAGARA FALLS NY 14304 TOM AURELIO FINANCIAL SECRETARY 1.00 1.00 X X 312 0 235 JAMES BAILOR VICE PRESIDENT 1.00 1.00 X X 312 0 235 NICOLAUS COYLE ORGANIZER 42.50 1.00 X X 96723 0 71532 FREDERICK DUMAIS EXECUTIVE BOARD 1.00 1.00 X 1718 0 1645 CRAIG HORROCKS PRESIDENT 6.00 1.00 X X 234 0 176 MICHAEL PROSSER FORMER PRESIDENT 1.00 1.00 X X 3481 0 3057 CODY SAMOL EXECUTIVE BOARD CHAIRMAN 1.00 1.00 X X 601 0 424 JOHN SCHERRER BUSINESS MANAGER 42.50 1.00 X X 107498 0 80633 JOSEPH SCRIVANO EXECUTIVE BOARD 1.00 1.00 X 312 0 251 JAMIE SWARTZ EXECUTIVE BOARD 1.00 1.00 X 312 0 235 MICHAEL WALTER EXECUTIVE BOARD 1.00 1.00 X 312 0 275 PAUL WILLIAMS TREASURER 1.00 1.00 X X 1718 0 1645 JEFFREY YUZVA EXECUTIVE BOARD 1.00 1.00 X 312 0 283 213845 0 160626 1 0 1 0 0 MEMBERSHIP DUES & ASSE 813390 1222027 1222027 1222027 13062 13062 REIMBURSED EXPENSES 525120 92586 92586 MISCELLANEOUS 900099 4723 4723 97309 1332398 1314613 0 17785 45647 10000 5925 213845 86011 188837 27239 20178 9000 27139 45419 21471 130512 12391 6787 SUNDRY 40047 MEMBER EVENTS 13550 REPAIR & MAINTENANCE 12659 OFFICERS' FEES 7057 8874 932588 828976 349088 200000 200000 157173 113915 55649 43258 443517 1337868 31553 34833 1559695 1965047 7844 2447 33642 23291 41486 25738 X 1503284 1918221 14925 21088 1518209 1939309 1559695 1965047 399810 21290 0 X X 0 1 X 1 0 13133 7689 5444 61920 50330 11590 82120 55896 26224 43258 MUTUAL FUND 1337868 F 1337868 X 1353688 21290 21290 1332398 0 1332398 932588 0 932588 0 932588 PART X, LINE 2: THE UNION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(5) OF THE IRC AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE IRC. THE UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. 0 UNITED WAY OF GREATER NIAGARA 6420 INDUCON DRIVE W SUITE B2 SANBORN NY 14132 272320588 501(C)(3) 21402 0 FEDERATED CAMPAIGN. SCHOLARSHIPS 10 10000 0 0 0 JOHN SCHERRER BUSINESS MANAGER 107498 0 0 0 0 0 49343 0 31290 0 188131 0 0 0 NICOLAUS COYLE ORGANIZER 96723 0 0 0 0 0 40303 0 31229 0 168255 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS - I.B.E.W. LOCAL UNION 237 IS MADE UP OF A MEMBERSHIP BODY. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF MEMBERS AND THEIR RIGHTS - THE LOCAL UNION HAS MEMBERS WHO CAN ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. THIS IS DONE AT MEMBERSHIP MEETINGS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS SUBJECT TO APPROVAL OF MEMBERS - THE LOCAL UNION HAS MEMBERS THAT APPROVE DECISIONS OF THE GOVERNING BODY AT MEMBERSHIP MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED TO THE EXECUTIVE BOARD FOR REVIEW AND COMMENT PRIOR TO THE FORM BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE UNION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AT MONTHLY EXECUTIVE BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP OFFICIAL - THE PROCESS FOR DETERMINING COMPENSATION FOR THE UNION'S TOP MANAGEMENT OFFICIAL AND OFFICERS IS PER THE BYLAWS OF THE LOCAL UNION. COMPENSATION PROCESS FOR OFFICERS - COMPENSATION FOR THE UNION'S TOP MANAGEMENT OFFICIALS AND OFFICERS IS PER THE BYLAWS OF THE LOCAL UNION. FORM 990, PART VI, SECTION C, LINE 19 THE UNION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. OTHER ACCOUNTING METHOD: THE UNION MAINTAINS ITS RECORDS ON THE MODIFIED CASH BASIS OF ACCOUNTING, A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, AND THE TAX RETURNS HAVE BEEN PREPARED ON THAT BASIS. GENERALLY, REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN EARNED AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED, EXCEPT THAT ACCOUNTS AND LOANS RECEIVABLE/PAYABLE HAVE BEEN RECOGNIZED FOR AMOUNTS DISBURSED ON BEHALF OF, OR TO RELATED PARTIES. IN ADDITION, EXPENSES FOR FIXED ASSET PURCHASES ARE CAPITALIZED AND A PROVISION FOR DEPRECIATION IS INCLUDED IN THE TAX RETURNS. FORM 990, PART XII, LINE 2C: NO CHANGES IN THE FISCAL YEAR ENDED JUNE 30, 2023. IBEW LOCAL UNION 237 PENSION FUND 8803 NIAGARA FALLS BOULEVARD NIAGARA FALLS NY 14304 166094914 PENSION NY 401A N/A 0 IBEW LOCAL UNION 237 ANNUITY FUND 8803 NIAGARA FALLS BOULEVARD NIAGARA FALLS NY 14304 161378286 ANNUITY NY 401A N/A 0 ELECTRICAL WORKERS LOCAL 237 8803 NIAGARA FALLS BOULEVARD NIAGARA FALLS NY 14304 237124576 RENTAL NY 501(C)(2) N/A 0 NIAGARA CO ELEC CONSTRUCTION JOINT APPRENTICESHIP & TRAINING 8803 NIAGARA FALLS BOULEVARD NIAGARA FALLS NY 14304 237448166 TRAINING NY 501(C)(3) LINE 10 N/A 0 IBEW LOCAL UNION 237 ANNUITY FUND 8803 NIAGARA FALLS BOULEVARD NIAGARA FALLS NY 14304 160834222 BENEFIT FUND NY 501(C)(9) 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 ELECTRICAL WORKERS LOCAL 237 INC D 200000 BOOK