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 161501851 LOCAL UNION 97-BUILDING CORP 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 3750 0 X IBEWLOCAL97.ORG X 1996 NY BUILDING CORPORATION 10 10 0 0 0 0 0 0 0 0 0 0 3000 3750 3000 3750 0 0 0 0 0 0 0 0 0 25363 25296 25363 25296 -22363 -21546 643487 621941 1233049 1233049 -589562 -611108 BUILDING CORP 0 0 LABOR UNION BUILDING CORPORATION 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 0 0 0 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 0 0 0 X MICHAEL T SHELBY 3154769797 713 ERIE BLVD WEST SYRACUSE NY 13204 WILLIAM W VINCENT EX.BOARD 1.00 X 0 5513 6588 MICHAEL C BISHOP EX.BOARD 1.00 X 0 8763 0 MARK S BUCCINA EX.BOARD 1.00 X 0 3109 0 TIMOTHY J COLLINS EX.BOARD 1.00 X 0 3109 681 PATRICK M O'NEILL EX.BOARD 1.00 X 0 3109 755 ROBYN M PALMER EX.BOARD 1.00 X 0 4146 3091 STEVEN J WAGNER EX.BOARD 1.00 X 0 14114 3993 STEPHEN J GIVNEY EX.BOARD 1.00 X 0 6371 2478 DAVID M BRODIE EX.BOARD 1.00 X 0 2847 6972 MEGAN E KROGH EX.BOARD 1.00 X 0 3109 2922 MICHAEL T SHELBY PRES/BUS. MGR 40.00 X 0 174909 2115 JAMES J ZABINSKI VICE PRESIDENT 40.00 X 0 146116 5327 ANTHONY J BUGGE TREASURER 40.00 X 0 136308 3597 JAKE E METCHICK REC. SECTY 40.00 X 0 136308 10643 MICHAEL D BRADSHAW BUS.REP 40.00 X 0 138891 12574 JOSEPH R PELUSO JR ASST.BUS.MGR 40.00 X 0 157567 1205 CHRISTOPHER L ROACH ASST.BUS.MGR 40.00 X 0 157369 3323 JAMES D ZELASKO ASST.BUS.MGR 40.00 X 0 156815 4871 NEIL B CLARK BUS.REP 40.00 X 0 141824 3449 THEODORE SKERPON FMR. PRES/BUS.MG 40.00 X 0 3476 0 0 1403773 74584 0 0 1 0 0 3750 0 3750 3750 3750 3750 3750 0 0 25296 25296 27938 31888 200 0 1747300 1157247 615349 590053 643487 621941 1233049 1233049 1233049 1233049 X -589562 -611108 0 0 0 0 -589562 -611108 643487 621941 -21546 0 X 0 1 X 0 0 153884 153884 1571039 1134870 436169 22377 22377 0 590053 LOAN PAYABLE TO AFFILIATE 1233049 1233049 X 5725558 5721808 5721808 3750 0 3750 5655896 5630600 5630600 25296 0 25296 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: $5,721,808 IS LOCAL 97-INT. BROTHERHOOD OF ELECTRICAL WORKERS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND REPORTED ON SEPARATE FORM 990 PART XII, LINE 2D - OTHER ADJUSTMENTS: $5,630,600 IS LOCAL 97-INT.BROTHERHOOD OF ELECTRICAL WORKERS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND REPORTED ON SEPARATE FORM 990 0 0 0 MICHAEL T SHELBY PRES/BUS. MGR 0 174909 0 0 0 0 0 0 0 2115 0 177024 0 0 JAMES D ZELASKO ASST.BUS.MGR 0 156815 0 0 0 0 0 0 0 4871 0 161686 0 0 CHRISTOPHER L ROACH ASST.BUS.MGR 0 157369 0 0 0 0 0 0 0 3323 0 160692 0 0 JOSEPH R PELUSO JR ASST.BUS.MGR 0 157567 0 0 0 0 0 0 0 1205 0 158772 0 0 MICHAEL D BRADSHAW BUS.REP 0 138891 0 0 0 0 0 0 0 12574 0 151465 0 0 JAMES J ZABINSKI VICE PRESIDENT 0 146116 0 0 0 0 0 0 0 5327 0 151443 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ENTITY IS AN AFFILIATE OF LOCAL 97-IBEW. ALL MEMBERS IN GOOD STANDING OF LOCAL 97-IBEW 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. OFFICERS AND EXECUTIVE BOARD MEMBERS ELECTED FOR LOCAL 97-IBEW ARE ALSO OFFICERS AND EXECUTIVE BOARD MEMBERS FOR LOCAL UNION-97 BUILDING CORP. FORM 990, PART VI, SECTION A, LINE 7A OFFICERS AND EXECUTIVE BOARD MEMBERS ARE ELECTED FOR THREE-YEAR TERMS. ALL LOCAL 97-IBEW 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 LOCAL 97-IBEW UNION 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 C, LINE 19 THE ORGANIZATION IS AN AFFILIATE OF LOCAL 97-IBEW, A NOT-FOR-PROFIT LABOR UNION AND HOLDS TITLE TO THE BUILDINGS USED FOR OFFICES AND MEETING HALLS FOR THE UNION. THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE AT MONTHLY UNION MEETINGS. LOCAL 97-INTLBROTHERHOOD OF ELECTRICAL WORKERS 713 ERIE BLWD WEST SYRACUSE NY 13204 161456713 LABOR UNION NY 501(C)(5) 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0