2024-01-16T10:44:23-06:00 2023-06-30 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2022-07-01 210482995 IBEW 400 LOCAL UNION IBEW 7326817111 PO BOX 1256 WALL NJ 07719 ROBERT SHIMKO BUSINESS MANAGER 7326817111 2024-01-16 1 ROBERT SHIMKO 999009999 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT SHIMKO PO BOX 1256 WALL NJ 07719 2860950 0 X WWW.IBEW400.ORG X UNION 1940 NJ REPRESENT UNION MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING 10 5 11 0 0 0 145863 2631846 2402997 216635 4654 12469 186695 0 2740209 2860950 0 0 174970 143865 1370707 1391163 0 0 0 1005581 985925 2551258 2520953 188951 339997 2960104 3276168 76091 58978 2884013 3217190 TO PROMOTE THE WELFARE OF ITS MEMBERS AND TO STRIVE TO ENHANCE THE WORKING CONDITIONS FOR ITS MEMBERS EMPLOYED IN THE ELECTRICAL CONSTRUCTION INDUSTRY. 0 0 TO PROMOTE THE WELFARE OF ITS MEMBERS AND TO STRIVE TO ENHANCE THE WORKING CONDITIONS FOR ITS MEMBERS EMPLOYED IN THE ELECTRICAL CONSTRUCTION INDUSTRY. 0 0 0 1 0 0 0 0 0 1 1 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 4 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 5 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 1 0 X IBEW LOCAL UNION 400 7326817111 PO BOX 1256 WALL NJ 07719 ROBERT INGMAN EXECUTIVE BOARD 2.00 X 0 0 0 THOMAS J TUCKER FORMER EXECUTIVE BOARD 2.00 X 0 78195 56160 JOSEPH VOLPE EXECUTIVE BOARD 2.00 X 0 0 0 TONY SANBORN EXECUTIVE BOARD 2.00 X 0 0 0 DEAN CARTHY EXECUTIVE BOARD 2.00 X 0 0 0 TODD J LARSEN EXECUTIVE BOARD 2.00 X 0 54619 38598 ROBERT SHIMKO BUSINESS MANAGER/FINANCIAL 40.00 X 199311 0 141511 JAMES MORAN TREASURER/BUSINESS AGENT 40.00 X 163674 0 116208 MICHAEL J RICCA BUSINESS MANAGER/PRESIDENT 40.00 X 180041 0 127830 GEORGE T LANE RECORDING SECRETARY/BUSINESS AGENT 40.00 X 163674 0 116208 ROBERT BAUMGARTNER VICE PRESIDENT 40.00 X 3135 0 0 709835 132814 596515 4 0 1 0 0 2631846 2631846 DEATH BENEFIT CONTRIBU 900099 166962 166962 SPECIAL EVENTS 900099 37271 37271 MISCELLANEOUS INCOME 900099 11701 11701 STRIKE FUND FEES 900099 701 701 216635 12469 12469 2860950 216635 0 12469 143865 709835 162574 253704 201667 63383 9899 16002 2478 97485 148369 85073 32289 67 59826 32959 PER CAPITA FEES 324487 SPECIAL EVENTS 57272 TARGET FUND MARKET RECO 52000 DONATIONS 38017 29702 2520953 623288 1072487 1115276 1027928 703224 436737 316713 266487 385250 389689 519577 519577 2960104 3276168 26451 26573 49640 32405 76091 58978 X 1754348 2022828 1129665 1194362 2884013 3217190 2960104 3276168 339997 -6820 0 X X 0 1 X 1 0 0 0 0 2631846 6448 6448 256059 106003 150056 286039 240692 45347 154678 90042 64636 266487 INVESTMENTS 389689 C 389689 ADVANCES TO AFFILIATE 519577 519577 X 2854130 -6820 -6820 2860950 0 2860950 2520953 0 2520953 0 2520953 PART X, LINE 2: THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE LOCAL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX EXEMPT STATUS OF THE LOCAL AND VARIOUS POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE LOCAL FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION AND IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR FISCAL YEARS BEFORE 2019, GENERALLY FOR 3 YEARS AFTER THEY ARE FILED. X 0 0 0 ROBERT SHIMKO BUSINESS MANAGER/FINANCIAL 199311 0 0 0 0 0 75738 0 65773 0 340822 0 0 0 MICHAEL J RICCA BUSINESS MANAGER/PRESIDENT 180041 0 0 0 0 0 68416 0 59414 0 307871 0 0 0 JAMES MORAN TREASURER/BUSINESS AGENT 163674 0 0 0 0 0 62196 0 54012 0 279882 0 0 0 GEORGE T LANE RECORDING SECRETARY/BUSINESS AGENT 163674 0 0 0 0 0 62196 0 54012 0 279882 0 0 0 PART I, LINE 3 SALARIES ARE APPROVED IN THE BYLAWS FORM 990, PART VI, SECTION A, LINE 6 IBEW LOCAL 400 HAS 698 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ALL ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE DECISIONS ARE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION IS PROVIDED WITH A CLIENT COPY OF THE RETURN FOR REVIEW PURPOSES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15B OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN EXECUTIVE BOARD THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT ACCOUNTANTS. LOCAL 400 IBEW WELFARE FUND 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 222236617 TO FUND HEALTH AND WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS. NJ 501(C)(9) 0 LOCAL UNION 400 IBEW PENSION PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 226257847 TO FUND PENSION BENEFITS FOR ELIGIBLE PARTICIPANTS NJ 401(A) 0 LOCAL UNION 400 IBEW SUPPLEMENTAL BENEFIT PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 260181078 TO PROVIDE SUPPLEMENTAL BENEFITS FOR ELIGIBLE PARTICIPANTS NJ 501(C)(9) 0 LOCAL UNION 400 IBEW JOINT ANNUITY FUND 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 222160644 TO PROVIDE ANNUITY BENEFITS FOR ELIGIBLE PARTICIPANTS NJ 401(A) 0 LOCAL UNION 400 IBEW JOINT APPRENTICE & TRAINING COMMITTEE PO BOX 1256 WALL NJ 07719 221951385 TO PROVIDE TEACHING TO APPRENTICES OF IBEW 400 NJ 501 (C) (3) 0 IBEW LOCAL UNION 400 BUILDING INC PO BOX 1256 WALL NJ 07719 237113341 THE ORGANIZATION PROVEDS RENTAL SPACE TO LOCAL AND A HALL FOR ITS MEMBERS NJ 501 (C) (2) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 IBEW LOCAL UNION 400 BUILDING INC K 65490 SQUARE FOOTGE