2024-09-05T05:17:11-05:00 2024-04-30 231311005 BOYER & RITTER LLC 211 HOUSE AVENUE CAMP HILL PA 17011 990 2023-05-01 231630644 UNITED ASSOCIATION OF JOURNEYMEN AND APP LOCAL NO 520 J A T C UNIT 7176523294 7193 JONESTOWN ROAD HARRISBURG PA 17112 DAVID FLOWERS OFFICER 7176523294 2024-07-25 1 0 KYLE R EVANS CPA P00163437 7177617210 2023 2024-08-08 14:25:15Z DAVE FLOWERS 7193 JONESTOWN ROAD HARRISBURG PA 17112 2454649 0 X NONE X 1976 PA EDUCATION AND TRAINING FOR APPRENTICES IN THE PLUMBING AND PIPEFITTING INDUSTRY. 5 5 46 5 0 0 77624 39150 1162982 2079337 10906 26882 0 0 1251512 2145369 0 0 21352 22222 755261 828675 0 0 0 669217 805835 1445830 1656732 -194318 488637 3633126 4070021 706770 524564 2926356 3545457 X EDUCATION AND TRAINING FOR APPRENTICES IN THE PLUMBING AND PIPEFITTING INDUSTRY. 0 0 APPRENTICESHIP IS A STRUCTURED SYSTEM OF TRAINING DESIGNED TO PREPARE INDIVIDUALS FOR AN OCCUPATION IN SKILLED TRADES AND CRAFTS. THE JATC COMBINES ON-THE-JOB TRAINING UNDER THE SUPERVISION OF EXPERIENCED JOURNEYMAN WITH RELATED CLASSROOM INSTRUCTION. APPRENTICES RECEIVE FIVE YEARS OF RELATED INSTRUCTION AT THE LOCAL 520 TRAINING CENTER AS A REGISTERED APPRENTICE WITH THE US DEPT OF LABOR BUREAU, OF APPRENTICESHIP AND TRAINING. THIS INSTRUCTION IS PROVIDED AT NO CHARGE TO THE INDIVIDUAL. AT THE SUCCESSFUL COMPLETION OF THE FIVE YEARS OF INSTRUCTION AND ON-THE-JOB TRAINING, EACH APPRENTICE WILL BE ELIGIBLE TO RECEIVE UP TO 32 COLLEGE CREDITS TO APPLY TO AN ASSOCIATE DEGREE IN A TECHNICAL DEGREE FIELD RELATING TO CONSTRUCTION. APPLICANTS MAY JOIN THE APPRENTICESHIP PROGRAM UPON MEETING CERTAIN REQUIREMENTS: 1) AGE 18 AT THE TIME OF ASSIGNMENT TO A CONTRACTOR AND WHEN INDENTURED AS AN APPRENTICE; 2) COMPLETE APPLICATION WHICH INCLUDES, TWO REFERENCE FORMS, BIRTH CERTIFICATE TO VERIFY AGE, COPY OF HIGH SCHOOL DIPLOMA OR GED AND ANY POST-HIGH SCHOOL DIPLOMAS, HIGH SCHOOL TRANSCRIPTS, DRUG SCREENING RESULTS DEMONSTRATING NEGATIVE TO ANY ILLEGAL, UN-PRESCRIBED MEDICATIONS, COPY OF DD-214/MILITARY TRANSFER OR DISCHARGE FORM, VALID DRIVERS LICENSE, AND SUBMISSION OF APPLICATION FEE OF $10. UPON MEETING THESE REQUIREMENTS, APPLICANTS MAY THEN PARTICIPATE IN A PROFICIENCY TEST AND AN INTERVIEW WITH SEVERAL JATC COMMITTEE MEMBERS. JATC COMMITTEE MEMBERS THEN VOTE AND SELECT QUALIFIED APPRENTICESHIP APPLICANTS TO JOIN THE PROGRAM. 0 1 0 0 0 0 0 0 0 1 0 0 1 1 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 0 0 0 1 2 0 1 46 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X LOCAL 520 JATC 7176523294 7193 JONESTOWN ROAD HARRISBURG PA 17112 MATT TRESSLER SECRETARY 2.00 X 0 0 0 MICHAEL DESANTO DIRECTOR 2.00 X 0 0 0 JIM ENDERS DIRECTOR 2.00 X 0 0 0 DAVE FLOWERS CHAIRMAN 2.00 X X 0 0 0 JOSHUA GROVE DIRECTOR 2.00 X X 1438 0 0 DONALD ELDRIDGE EDUCATION COORDINATOR 40.00 X 102800 0 0 104238 0 0 1 0 0 0 0 39150 39150 MEMBERSHIP DUES 900099 2077911 2077911 OTHER INCOME 611600 1426 1426 2079337 56876 56876 279286 298931 10349 -19645 -10349 -29994 -29994 2145369 2079337 0 26882 22222 167152 387379 226302 47842 605 18300 18896 9450 14168 171015 24863 254203 1155 14989 81934 21197 EDUCATION 117383 BOOKS 45618 APPRENTICE CONTEST 12059 1656732 190813 596369 101706 175439 13155 13044 1366099 817037 521162 549062 2146344 2274112 659946 461995 3633126 4070021 36907 48790 669863 475774 706770 524564 X 2926356 3545457 2926356 3545457 3633126 4070021 488637 130464 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 530847 244130 286717 835252 572907 262345 549062 OPERATING LEASE RIGHT-OF-USE-ASSET 461995 461995 OPERATING LEASE LIABILITY 475774 475774 X 2256937 130464 130464 2126473 18896 18896 2145369 1637836 0 1637836 18896 18896 1656732 PART X, LINE 2: THE FUND IS GENERALLY EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. IN CERTAIN CIRCUMSTANCES, THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME. HOWEVER, THERE IS LITTLE GUIDANCE FROM THE INTERNAL REVENUE SERVICE TO CLARIFY WHAT ACTIVITIES CONSTITUTE UNRELATED BUSINESS TAXABLE INCOME. THE FUND HAS NOT REPORTED ANY INCOME SUBJECT TO UBI TAXATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE FUND'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND TO RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. ALTHOUGH THERE MAY BE UNCERTAINTIES CONCERNING THE POSSIBLE EXISTENCE OF UNREPORTED TAXABLE INCOME FROM UNRELATED BUSINESS ACTIVITIES, MANAGEMENT OF THE FUND BELIEVES THAT THERE CURRENTLY IS NO NEED TO RECORD ANY ADJUSTMENTS FOR UNRECORDED TAX LIABILITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROCESS FOR ANY TAX PERIODS. X 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING DOCUMENT IS AN AGREEMENT OF TRUST ENTERED INTO BY TWO PARTIES, THE UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES OF THE PLUMBING AND PIPEFITTING INDUSTRY OF THE UNITED STATES AND CANADA (AFL-CIO) LOCAL UNION NO. 520 (THE UNION) AND THE MECHANICAL CONTRACTORS ASSOCIATION OF CENTRAL PENNSYLVANIA (THE "ASSOCIATION"). EACH PARTY APPOINTS AN EQUAL NUMBER OF TRUSTEES. CURRENTLY, EACH APPOINTS THREE TRUSTEES TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B ANY AMENDMENT TO THE TRUST AGREEMENT OR TERMINATION OF THE TRUST MUST BE APPROVED BY THE UNION AND THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S POLICY ENCOURAGES DISCLOSURE OF CONFLICTS OF INTEREST INCLUDING BUT NOT LIMITED TO FINANCIAL INTERESTS AND OTHER INTERESTS. WHERE AN ACTUAL OR POTENTIAL CONFLICT EXISTS BETWEEN THE INTERESTS OF LOCAL 520 JATC AND AN INTERESTED PARTY WITH RESPECT TO A SPECIFIC PROPOSED ACTION OR TRANSACTION, LOCAL 520 JATC SHALL REFRAIN FROM THE PROPOSED ACTION OR TRANSACTION UNTIL SUCH TIME AS THE PROPOSED ACTION OR TRANSACTION HAS BEEN APPROVED BY THE DISINTERESTED MEMBERS OF THE BOARD OF TRUSTEES OF LOCAL 520 JATC. THIS WOULD INVOLVE THE BOARD DELIBERATING MERITS OF PROPOSED TRANSACTION WITH INTERESTED PARTY, CONSIDER IF THE TERMS ARE FAIR AND "ARMS LENGTH OR IF OTHER OPPORTUNITIES WOULD BE MORE ADVANTAGEOUS, APPROVAL BY THE DISINTEREST MEMBERS OF THE BOARD OF TRUSTEES AT A MEETING AT WHICH A QUORUM IS PRESENT AND ALL OF THE ABOVE WILL BE REFLECTED IN THE MINUTES NOTING A CONFLICT DISCLOSURE WAS MADE, VOTE TAKEN, AND THE ABSETENTION/PARTICIPATION BY THE INTERESTED PARTIES. FORM 990, PART VI, SECTION C, LINE 19 THE AGREEMENT OF TRUST, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST SUBMITTED TO THE BOARD OF TRUSTEES. FORM 990; PART XII, LINE 2C ALL COMMITTEE MEMBERS ARE PROVIDED NECESSARY FINANCIAL REPORTS TO ENSURE THE ENTITY'S ACTIVITIES ARE COMPLIANT.