2025-09-22T14:08:15-05:00 2025-04-30 464547996 E J CALLAHAN & ASSOCIATES LLC ONE PLEASURE ISLAND ROAD SUITE 2A WAKEFIELD MA 01880 990 2024-05-01 824156294 PIPEFITTERS LOCAL UNION NO 537 EDUCATION TRUST FUND PIPE 6178253777 40 ENTERPRISE STREET DORCHESTER MA 02125 DANIEL O'BRIEN CO-CHAIR 6178253777 2025-09-19 1 1 EDWARD J CALLAHAN CPA P00314334 6179747697 2025-09-12 2024 2025-03-06 01:10:19Z DANIEL O'BRIEN 40 ENTERPRISE STREET DORCHESTER MA 02125 11241275 0 X WWW.PIPEFITTERS537.ORG X 1969 MA NON-PROFIT ORGANIZATION WHICH PROVIDES TRAINING FOR PIPEFITTER APPRENTICES. 8 8 45 0 0 0 121395 120100 9788514 9733789 580837 1013684 362381 373702 10853127 11241275 0 0 0 0 2595871 2852006 0 0 0 2817620 2661218 5413491 5513224 5439636 5728051 59240546 64429377 753147 213927 58487399 64215450 NON-PROFIT ORGANIZATION WHICH PROVIDES TRAINING FOR PIPEFITTER APPRENTICES. 0 0 4773927 9759328 TRAINING OF PIPEFITTERS 4773927 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 274 0 45 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 MA X X PAUL MCGRATH 6178253777 40 ENTERPRISE STREET DORCHESTER MA 02125 BOB GALLAGHER TRUSTEE 3.00 X 0 0 0 MIKE GRINNELL TRUSTEE 3.00 X 0 0 0 TROY M DINAPOLI TRUSTEE 3.00 X 0 0 0 BRIAN POTTER TRUSTEE 3.00 X 0 0 0 JAMES O'BRIEN TRUSTEE 3.00 X 0 0 0 DANIEL O'BRIEN TRUSTEE 3.00 X 0 0 0 BRIAN NICHOLSON TRUSTEE 3.00 X 0 0 0 JOHN KELLY TRUSTEE 3.00 X 0 0 0 PAUL MCGRATH TRAINING COORDINATOR 45.00 X 219051 0 145154 PETER ANLWARD INSTRUCTOR 40.00 X 162866 0 75002 NEAL BARHIGHT INSTRUCTOR 40.00 X 162609 0 75002 PAUL KATAPODIS INSTRUCTOR 40.00 X 150437 0 75002 DANIEL MULLIGAN INSTRUCTOR 40.00 X 163641 0 75002 858604 0 445162 5 0 1 0 0 120100 120100 EMPLOYER CONTRIBUTIONS 900099 9733789 9733789 9733789 1013684 1013684 348163 0 348163 348163 348163 MISCELLANOUS REVENUE 900099 25539 25539 25539 11241275 9759328 0 1361847 340294 340294 1802159 1802159 55215 41411 13804 523592 392694 130898 130746 130746 4365 4365 77893 77893 22143 22143 115243 918 114325 329329 273927 55402 97827 87854 9973 6291 6291 1113078 1001770 111308 108107 108107 SCHOOL EXPENSE 375228 375228 BUILDING AND MAINTENANC 261901 235711 26190 LICENSE EXPENSE 26348 26348 123465 64867 58598 5513224 4773927 739297 0 399652 436494 16023662 22028193 919570 866426 111929 213642 50357434 9472812 41785733 40884622 59240546 64429377 244421 213927 508726 0 753147 213927 X 58487399 64215450 58487399 64215450 59240546 64429377 5728051 0 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7371344 7371344 39509266 6064222 33445044 3476824 3408590 68234 40884622 X 11219132 0 11219132 22143 22143 11241275 5491081 0 5491081 22143 22143 5513224 PART X, LINE 2: THERE ARE NO UNCERTAIN TAX POSITIONS ON THE FINANCIAL STATEMENTS PART X, LINE 2 THE FUND IS A NONPROFIT ORGANIZATION, AND IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOMES TAXES IS REFLECTED IN THE ACCOMPANYING STATEMENT OF ACTIVITIES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECONGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND DEPARTMENT OF LABOR. THE FUND ADMINISTRATION HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF APRIL 30, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECONGITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THAT THE FUND'S INCOME TAX RETURNS FOR TAX YEARS 2022 THROUGH 2024 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUATORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY IS DESCRIBED TO ALL MEMBERS WITHIN THE ORGANIZATION HAND BOOK AND BY LAWS X X X 0 0 0 0 0 0 0 0 0 PAUL MCGRATH TRAINING COORDINATOR 219051 0 0 0 0 0 59324 0 85830 0 364205 0 0 0 DANIEL MULLIGAN INSTRUCTOR 163641 0 0 0 0 0 46856 0 28146 0 238643 0 0 0 PETER ANLWARD INSTRUCTOR 162866 0 0 0 0 0 46856 0 28146 0 237868 0 0 0 NEAL BARHIGHT INSTRUCTOR 162609 0 0 0 0 0 46856 0 28146 0 237611 0 0 0 PAUL KATAPODIS INSTRUCTOR 150437 0 0 0 0 0 46856 0 28146 0 225439 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT BASED ON INFORMATION PROVIDED BY THE DIRECTOR AND THE IN-HOUSE BOOKKEEPER. THE CO-CHAIRS OF THE BOARD OF TRUSTEES REVIEW THE FORM 990 PRIOR TO FIING. IN ADDITION, A COPY OF THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S TRUSTEES, OFFICERS, AND DIRECTORS ARE REQUIRED TO DISCLOSE THEIR PERSONAL, BUSINESS AND ORGANIZATIONAL INTEREST AND AFFILIATIONS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A IN SETTING THE DIRECTOR'S SALARY, THE BOARD OF TRUSTEE REVIEWS THE COMPENSATION OF EXPERIENCED JOUNRNEY WORKERS WITH THE SKILL LEVEL NECESSARY TO OPERATE A TRAINING PROGRAM AND REVIEWS THE COMPENSATION AT SIX MONTH INTERVALS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS TRUST AGREEEMENT, FINANCIAL STATEMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE FOR THE PUBLIC. THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST TO THE EXTENT REQUIRED BY ERISA. FINANCIAL STATEMENT REVIEW PROCESS THE FINANCIAL STATEMENTS ARE PRESENTED TO THE TRUSTEES AT A MONTHLY BOARD MEETING. THE TRUSTEES REVIEW AND APPROVE THE FINANCIAL STATEMENTS FOR ISSUANCE UPON AN ACCEPTABLE VOTE.