2024-02-15T07:47:38-06:00 2023-09-30 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2022-10-01 160848680 COMMUNICATIONS WORKERS OF AMERICA - 1122 CWA COMM 7166332211 3775 GENESEE STREET BUFFALO NY 14225 JEAN NELSON SECRETARY/TREASURER 7166332211 2024-02-14 1 JEAN NELSON 999009999 0 DAVID A URBAN CPA P00630018 7166340700 2024-02-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THOMAS ANTONIO 3775 GENESEE STREET BUFFALO NY 14225 844579 0 X WWW.CWA1122.ORG X 1962 NY LABOR UNION. 7 0 60 0 0 0 0 0 808966 792004 102 199 33188 52376 842256 844579 14818 13505 0 0 572067 527748 0 0 0 181468 201279 768353 742532 73903 102047 972602 994560 0 0 972602 994560 LABOR UNION. 0 0 742532 13505 843445 LABOR ORGANIZATION FOR MEMBERS. 742532 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 60 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 0 0 0 1 1 0 X JEAN NELSON SECRETARYTREASURER 7166332211 3775 GENESEE STREET BUFFALO NY 14225 THOMAS ANTONIO PRESIDENT 30.00 1.00 X X 64854 0 0 KELLY WLODARCZYK EXECUTIVE VICE PRESIDENT 30.00 1.00 X X 19157 0 0 JEAN NELSON SECRETARY/TREASURER 30.00 1.00 X X 51589 0 0 LORI MARRANCA AREA V.P. 20.00 0.00 X 34189 0 0 RAY KLIMTZAK AREA V.P. 20.00 0.00 X 47837 0 0 WILLIAM ENRIGHT AREA V.P. 20.00 0.00 X 50446 0 0 MEGAN BUSH AREA V.P. 20.00 0.00 X 710 0 0 268782 0 0 0 0 0 0 0 MEMBERSHIP DUES 813930 792004 792004 792004 199 199 REIMBURSEMENTS 813930 50732 50732 MISCELLANEOUS 813930 935 935 FUNDRAISERS 813930 709 709 52376 844579 843445 0 1134 13505 268782 188543 3340 32098 34985 8500 525 34814 59219 4347 1147 9513 TELEPHONE 17612 MEMBERSHIP EXPENSE 13366 MERCHANDISE EXPENSE 12189 DEFENSE FUND/RETIREE EX 8241 31806 742532 578003 583388 390640 408360 164437 161625 3959 2812 972602 994560 0 0 X 972602 994560 972602 994560 972602 994560 X 102047 -80089 X X 0 1 X 0 0 164437 161625 2812 2812 X 844579 0 844579 0 844579 742532 0 742532 0 742532 PART X, LINE 2: THE UNION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC) AND THE BUILDING CORPORATION IS EXEMPT UNDER SECTION 501(C)(2) OF THE IRC. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS PRESENTED IN THE ACCOMPANYING COMBINING FINANCIAL STATEMENTS. INCOME TAX BENEFITS AND EXPENSES ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION, MORE-LIKELY-THAN-NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE UNION AND THE BUILDING CORPORATION HAVE ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE THEY OPERATE. THE UNION AND THE BUILDING CORPORATION BELIEVE THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DO NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THEIR FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE UNION AND THE BUILDING CORPORATION HAVE NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT SEPTEMBER 30, 2023. THE UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UNION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP CONSISTS OF DUES PAYING MEMBERS OF COMMUNICATIONS WORKERS OF AMERICA, LOCAL 1122. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE AFFAIRS OF THE LOCAL ARE GOVEREND BY ITS MEMBERSHIP (1) THROUGH ACTION TAKEN IN MEMBERSHIP MEETINGS OR BY REFERENDUM, (2) THROUGH ACTIONS AND DECISIONS OF THE EXECUTIVE BOARD, (3) THROUGH ACTIONS AND DECISIONS OF THE LOCAL OFFICERS, (4) ACTIONS AND DECISIONS OF THE EXECUTIVE BOARD AND OFFICERS MAY BE OVERRULED BY THE LOCAL MEMBERSHIP IN A LOCAL MEETING OR BY REFERENDUM. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE PRESIDENT AND TREASURER AND PRESENTED TO THE BOARD OF DIRECTORS AT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12 BOARD OF DIRECTORS ARE REQUIRED TO ACKNOWLEDGE AND EXPRESS ANY CONFLICT OF INTERESTS AT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE EXECUTIVE OFFICERS IS APPROVED BY THE UNION MEMBERS IN ACCORDANCE WITH THE ORGANIZATION'S BY-LAWS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE PRESENTED TO MEMBERS AT MEMBERSHIP MEETINGS. FORM 990, PART XI, LINE 9: TRANSFERS TO AFFILIATE -80,089. FORM 990, PART XII, LINE 1: THE COMBINING FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND WHICH IS THE CASH BASIS OF ACCOUNTING MODIFIED TO REFLECT FIXED ASSETS AND DEPRECIATION. CONSEQUENTLY, CERTAIN REVENUE AND RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2023. CWA LOCAL 1122 MEMBERSHIP INC 3775 GENESEE STREET BUFFALO NY 14225 222281166 HOLDING AND MAINTENANCE OF BUILDING NY 501(C)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 CWA LOCAL 1122 MEMBERSHIP INC R 80089 FMV