2025-10-15T13:08:42-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2024-01-01 951517072 INTERNATIONAL BROTHERHOOD OF ELECTRICAL INTE 3238515515 6350 LAUREL CANYON BLVD 350 NORTH HOLLYWOOD CA 91606 RODNEY CUMMINGS BUSINESS MGR. 3238515515 2025-10-15 1 0 ALLEN GILBERT CPA P01380103 4252506100 2024 2025-03-06 01:10:19Z RODNEY CUMMINGS 6350 LAUREL CANYON BLVD 350 NORTH HOLLYWOOD CA 91606 1736275 0 X HTTP://WWW.IBEW45.ORG X UNION 1940 CA SERVE ELECTRICAL WORKERS IN UNION SHOPS IN THE FIELD OF RADIO/TV BROADCASTING AND RECORDING AND GOVERNMENT WORK IN THE UNITED STATES. 8 7 7 0 0 0 0 0 1297711 1667216 29692 68993 -4035 66 1323368 1736275 0 0 0 0 863390 805487 0 0 0 477443 899588 1340833 1705075 -17465 31200 1623799 2157806 112858 615665 1510941 1542141 SERVE ELECTRICAL WORKERS IN UNION SHOPS IN THE FIELD OF RADIO/TV BROADCASTING AND RECORDING AND GOVERNMENT WORK IN THE UNITED STATES. 0 0 PROVIDE SERVICES TO APPROXIMATELY 1485 UNIONIZED ELECTRICAL WORKERS IN THE FIELD OF RADIO/TV BROADCASTING AND RECORDING AND GOVERNMENT WORK IN THE UNITED STATES. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 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 1 16 0 1 7 1 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X RODNEY CUMMINGS 3238515515 6350 LAUREL CANYON BLVD SUITE 350 NORTH HOLLYWOOD CA 91606 RODNEY CUMMINGS BUSINESS MANAGER 40.00 X 217378 0 39975 MARIA MARTINEZ PRESIDENT 1.50 X X 0 0 0 ANTONIO VARGAS VICE PRESIDENT 1.50 X X 0 0 0 DAVID VEGA TREASURER 1.50 X X 0 0 0 EDUARDO NUNEZ RECORDING SECRETARY 1.50 X X 0 0 0 EDWARD D ALEXANDER DIRECTOR 1.50 X 0 0 0 MICHAEL P JOHNSON DIRECTOR 1.50 X 0 0 0 BENJAMIN LEONG DIRECTOR 1.50 X 0 0 0 JARED LEONG DIRECTOR 1.50 X 0 0 0 217378 0 39975 1 0 1 0 0 MEMBER DUES 812900 1638085 1638085 INITIATION AND REINSTA 812900 29131 29131 1667216 68993 68993 MISC REVENUE 900099 66 66 66 1736275 1667216 0 69059 258198 405732 34851 53038 53668 32238 41775 4583 1288 67427 23650 105299 6052 36628 475557 5654 18568 CONTRACT NEGOTIATIONS 43071 EXECUTIVE BOARD EXPENSE 22142 ELECTION EXPENSES 7585 OTHER 4187 3884 1705075 493918 356740 1090411 1266691 6119 20606 77125 67191 15588 9934 17763 503835 1623799 2157806 88411 84735 12596 8511 11851 522419 112858 615665 X 1510941 1542141 1510941 1542141 1623799 2157806 31200 0 X X 0 1 X 1 0 1 0 0 22925 12991 9934 54200 54200 0 9934 DEPOSITS 6278 ROU ASSETS 497557 503835 LEASE LIABILITIES 522419 522419 X 1361372 -374903 -374903 1736275 0 1736275 1330172 0 1330172 374903 374903 1705075 PART X, LINE 2: I.B.E.W. LOCAL 45 FILES IRS FORM 990 AND STATE FORMS 199. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. I.B.E.W. LOCAL 45 RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT OF I.B.E.W. LOCAL 45 DOES NOT BELIEVE THE FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PER CAPITA NETTED AGAINST REVENUE IN FINANCIAL STATEMENTS -374,903. PART XII, LINE 4B - OTHER ADJUSTMENTS: PER CAPITA NETTED AGAINST REVENUE IN FINANCIAL STATEMENTS 374,903. 0 0 0 RODNEY CUMMINGS BUSINESS MANAGER 217378 0 0 0 0 0 21720 0 18255 0 257353 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE LOCAL DOES NOT HAVE ANY COMMITTEES THAT THE BOARD HAS GRANTED BROAD AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE BUSINESS MANAGER CONFERS WITH THE ACCOUNTANTS OF IBEW LOCAL 45 WITH RESPECT TO DRAFTS OF THE FORM 990. A DRAFT COPY OF THE FORM 990 IS THEN CIRCULATED TO THE EXECUTIVE BOARD AT ITS MEETING. THE 990 IS THEN SIGNED BY THE BUSINESS MANAGER AND IS FILED WITH THE IRS ON A TIMELY BASIS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION PROVIDES ITS EXECUTIVE BOARD MEMBERS, OFFICERS, KEY EMPLOYEES, AND ALL OTHER EMPLOYEES WITH AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. EMPLOYEES AND BOARD MEMBERS MUST DISCLOSE ANY AND ALL PERCEIVED, ACTUAL, OR POTENTIAL CONFLICTS OF INTEREST TO THE BUSINESS MANAGER OF LOCAL 45 AS SOON AS THE NEW AFFILIATION BEGINS AND SHALL PROVIDE ADDITIONAL INFORMATION AS REQUESTED. LOCAL 45 SHALL TREAT VIOLATIONS OF THIS POLICY AS SERIOUS MISCONDUCT. REPORTS OF VIOLATIONS OF THIS POLICY MUST BE MADE TO THE BUSINESS MANAGER OR, IF THE BUSINESS MANGER IS THE ONE IMPLICATED, TO THE IBEW INTERNATIONAL REPRESENTATIVE FROM THE 9TH DISTRICT. VIOLATIONS OF THIS POLICY MAY RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION (SALARY AND ALL EMPLOYEE BENEFITS) OF THE BUSINESS MANAGER IS DETERMINED IN ACCORDANCE WITH ARTICLE VI OF THE BYLAWS OF IBEW LOCAL 45. FORM 990, PART VI, SECTION C, LINE 19 IBEW LOCAL 45 MAKES ITS GOVERNING DOCUMENTS, NAMELY THE CONSTITUTION AND THE BYLAWS, ITS CONFLICT OF INTEREST POLICY AND ITS FINANCIAL STATEMENTS CONTAINED WITHIN FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 2C THE ORGANIZATION'S EXECUTIVE BOARD ASSUMES OVERSIGHT OVER THE AUDIT PROCESS AND REVIEWS AND APPROVES THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.