2024-05-15T15:00:18-05:00 2023-12-31 201317788 BOWERS & COMPANY CPAS PLLC 333 W WASHINGTON ST SUITE 500 SYRACUSE NY 13202 990 2023-01-01 161456713 LOCAL 97-INTLBROTHERHOOD OF ELECTRICAL WORKERS LOCA 3154769797 713 ERIE BLVD WEST SYRACUSE NY 13204 MICHAEL T SHELBY PRESIDENT 3154769797 2024-05-13 1 MICHAEL SHELBY 999009999 1 RICHARD FARLEY JR CPA P01083459 3152341100 2024-05-13 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z MICHAEL T SHELBY 5721808 0 X IBEWLOCAL97.ORG X 1994 NY THE UNION WAS ORGANIZED TO PROMOTE REASONABLE WORKING CONDITIONS AND TO SETTLE DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES. THE UNION'S MEMBERSHIP IS COMPRISED OF CERTIFIED ELECTRICIANS WORKING AT PUBLIC UTILITIES LOCATED THROUGHOUT NEW YORK STATE AS WELL AS PRODUCTION, MAINTENANCE, CLERICAL, AND TECHNICAL WORKERS. 10 10 47 0 0 0 5481156 5694217 0 0 3922 14086 49404 13505 5534482 5721808 15189 11090 0 0 2828688 2927837 0 0 0 3054117 2691673 5897994 5630600 -363512 91208 9012576 9097935 272204 266355 8740372 8831580 X THE UNION WAS ORGANIZED TO PROMOTE REASONABLE WORKING CONDITIONS AND TO SETTLE DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES. THE UNION'S MEMBERSHIP IS COMPRISED OF CERTIFIED ELECTRICIANS WORKING AT PUBLIC UTILITIES LOCATED THROUGHOUT NEW YORK STATE AS WELL AS PRODUCTION, MAINTENANCE, CLERICAL, AND TECHNICAL WORKERS. 0 0 ORGANIZE ELECTRICAL WORKERS TO PROMOTE REASONABLE METHODS OF WORK, SECURE EMPLOYMENT, REDUCE HOURS OF DAILY LABOR, SECURE ADEQUATE PAY, AND TO SEEK A HIGHER STANDARD OF LIVING AND SECURITY FOR THE INDIVIDUAL. TO SETTLE ALL DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES BY ARBITRATION, IF POSSIBLE. TO CULTIVATE FEELINGS OF FREINDSHIP AMONG THOSE OF OUR INDUSTRY, AND SOCIAL CONDITIONS OF OUR MEMBERS, THEIR FAMILIES AND DEPENDENTS IN THE INTEREST OF A HIGHER STANDARD OF CITIZENSHIP. 0 0 0 1 0 0 0 0 0 1 0 0 1 0 1 0 1 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 15 0 47 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 1 1 0 X MICHAEL T SHELBY 3154769797 713 ERIE BLVD WEST SYRACUSE NY 13204 WILLIAM W VINCENT EX.BOARD 1.00 X 5513 0 6588 MICHAEL C BISHOP EX.BOARD 1.00 X 8763 0 0 MARK S BUCCINA EX.BOARD 1.00 X 3109 0 0 TIMOTHY J COLLINS EX.BOARD 1.00 X 3109 0 681 PATRICK M O'NEILL EX.BOARD 1.00 X 3109 0 755 ROBYN M PALMER EX.BOARD 1.00 X 4146 0 3091 STEVEN J WAGNER EX.BOARD 1.00 X 14114 0 3993 STEPHEN J GIVNEY EX.BOARD 1.00 X 6371 0 2478 DAVID M BRODIE EX.BOARD 1.00 X 2847 0 6972 MEGAN E KROGH EX.BOARD 1.00 X 3109 0 2922 MICHAEL T SHELBY PRES/BUS.MGR 40.00 X 174909 0 2115 JAMES J ZABINSKI VICE PRESIDENT 40.00 X 146116 0 5327 ANTHONY J BUGGE TREASURER 40.00 X 136308 0 3597 JAKE E METCHICK REC. SECTY 40.00 X 136308 0 10643 MICHAEL D BRADSHAW BUS.REP 40.00 X 138891 0 12574 JOSEPH R PELUSO JR ASST.BUS.MGR 40.00 X 157567 0 1205 CHRISTOPHER L ROACH ASST.BUS.MGR 40.00 X 157369 0 3323 JAMES D ZELASKO ASST.BUS.MGR 40.00 X 156815 0 4871 NEIL B CLARK BUS.REP 40.00 X 141824 0 3449 THEODORE SKERPON FMR. PRES/BUS.MGR 40.00 X 3476 0 0 1403773 0 74584 9 0 1 0 BLITMAN & KING LLP SUITE 300 443 NORTH FRANKLIN ST SYRACUSE NY 13204 ARBITRATION & NEGOTIATION 201204 1 5694217 5694217 14086 14086 GENERAL OVERHEAD 8375 8375 MERCHANDISE INCOME 5130 5130 13505 5721808 13505 0 14086 11090 993260 1573644 157519 203414 5000 76492 3713 68323 209932 203486 64462 146826 214879 PER CAPITA DUES 1372592 ARBITRATIONS 173769 LOST TIME WAGE REIMB 90772 NEGOTIATIONS 54116 7311 5630600 6226506 6437575 842891 856577 144562 106622 40507 45510 1682846 1264244 525061 418602 1233049 1233049 9012576 9097935 272204 266355 272204 266355 X 0 0 8740372 8831580 0 0 8740372 8831580 9012576 9097935 91208 0 X 0 1 X 0 0 1 1 0 777535 537061 240474 739332 572465 166867 165979 154718 11261 418602 NOTE RECEIVABLE - AFFILIATE 1233049 1233049 X 5725558 3750 3750 5721808 0 5721808 5655896 25296 25296 5630600 0 5630600 PART X, LINE 2: THE ASSOCIATION FOLLOWS PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("FASB ASC"), "INCOME TAXES". IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE ASSOCIATION APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. UNDER FASB ASC "INCOME TAXES", THE ASSOCIATION RECOGNIZES POTENTIAL LIABILITIES ASSOCIATED WITH ANTICIPATED TAX AUDIT ISSUES THAT MAY ARISE DURING AN EXAMINATION. INTEREST AND PENALTIES THAT ARE ANTICIPATED TO BE DUE UPON EXAMINATION ARE RECOGNIZED AS ACCRUED INTEREST AND OTHER LIABILITIES WITH AN OFFSET TO INTEREST AND OTHER EXPENSE. THE ASSOCIATION ANALYZED ITS TAX POSITIONS TAKEN ON THEIR FEDERAL AND STATE TAX RETURNS FOR THE OPEN TAX YEARS. BASED ON THIS ANALYSIS, THE ASSOCIATION DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS AND THAT THE ASSOCIATION SHOULD PREVAIL UPON EXAMINATION BY THE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: $3,748 IS UNION 97-BUILDING CORP INCOME INCLUDED IN CONSOLIDATED STATEMENTS AND REPORTED IN SEPARATE FORM 990 PART XII, LINE 2D - OTHER ADJUSTMENTS: $25,296 IS UNION 97-BUILDING CORP EXPENSES INCLUDED IN CONSOLIDATED STATEMENTS AND REPORTED IN SEPARATE FORM 990 X 0 0 0 MICHAEL T SHELBY PRES/BUS.MGR 174909 0 0 0 0 0 0 0 2115 0 177024 0 0 0 JAMES D ZELASKO ASST.BUS.MGR 156815 0 0 0 0 0 0 0 4871 0 161686 0 0 0 CHRISTOPHER L ROACH ASST.BUS.MGR 157369 0 0 0 0 0 0 0 3323 0 160692 0 0 0 JOSEPH R PELUSO JR ASST.BUS.MGR 157567 0 0 0 0 0 0 0 1205 0 158772 0 0 0 MICHAEL D BRADSHAW BUS.REP 138891 0 0 0 0 0 0 0 12574 0 151465 0 0 0 JAMES J ZABINSKI VICE PRESIDENT 146116 0 0 0 0 0 0 0 5327 0 151443 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ENTITY IS A NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION. ALL MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS FOR OFFICERS AND EXECUTIVE BOARD MEMBER ELECTIONS, APPROVAL OF SIGNIFICANT DECISIONS OF THE EXECUTIVE BOARD, AND THEY CAN RECEIVE A SHARE OF THE ORGANIZATION'S NET ASSETS UPON DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A OFFICERS AND EXECUTIVE BOARD MEMBERS ARE ELECTED FOR THREE-YEAR TERMS. ALL MEMBERS IN GOOD STANDING ARE ELIGIBLE TO VOTE IN THESE ELECTIONS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY THE MEMBERS AT MONTHLY BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED BY THE TREASURER, WHO IS RESPONSIBLE FOR COMPLIANCE WITH GOVERNMENT FILING REQUIREMENTS. THE COMPLETED FORM 990 IS THEN SUBMITTED TO THE PRESIDENT, WHO REVIEWS, AND SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR EXECUTIVE BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES IS STATED IN THE ORGANIZATION'S BY-LAWS, APPROVED BY THE UNION MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, BY-LAWS, AND FINANCIAL STATEMENTS ARE AVAILABLE AT MONTHLY UNION MEETINGS. LOCAL UNION 97-BUILDING CORP 713 ERIE BLVD WEST SYRACUSE NY 13204 161501851 HOLDS TITLE TO BLDGS NY 501(C)(2) 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0