2025-11-17T14:41:36-06:00 2025-06-30 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2024-07-01 221482951 INTERNATIONAL BROTHERHOOD OF BOILERMAKERS #28 INTE 6097848963 2531 ROUTE 206 SOUTH EASTAMPTON NJ 08060 DAVID ADDISON BUSINESS MANAGER 6097848963 2025-11-17 1 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2024 2025-03-06 01:10:19Z DAVID ADDISON 2531 ROUTE 206 SOUTH EASTAMPTON NJ 08060 2449971 0 X N/A X LOCAL UNION 1954 NJ LOCAL UNION SERVES AS AN ENTITY WHICH HELPS PROVIDE EMPLOYMENT FOR MEMBERS. 8 3 5 0 0 0 1456385 1935598 0 0 39349 59609 184241 450103 1679975 2445310 0 0 0 0 554185 604757 0 0 0 635928 768732 1190113 1373489 489862 1071821 3341880 4267032 162541 15872 3179339 4251160 LOCAL UNION SERVES AS AN ENTITY WHICH HELPS PROVIDE EMPLOYMENT FOR MEMBERS. 0 0 PROVIDE MEMBERS WITH OPPORTUNITIES OF EMPLOYMENT UNDER THE COLLECTIVE BARGAINING AGREEMENT. IMPROVE COMMUNICATION BETWEEN LABOR AND MANAGEMENT IMPROVE SAFETY AND HEALTH BY PROVIDING TRAINING TO WORKPLACE ENTRANTS, WORKERS CHANGING OCCUPATIONS AND LEARNING NEW SKILLS AND EMPLOYED WORKERS WITHIN THE CONTSTRUCTION FIELD. 0 0 0 1 0 0 0 0 0 1 0 0 0 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 13 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 3 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X LOCAL HALL 6097848963 2531 ROUTE 206 SOUTH EASTAMPTON NJ 08060 JOHN MORGAN PRESIDENT 40.00 X 31660 0 22238 JOHN KOKULAK VICE PRESIDENT 2.00 X 0 0 0 MICHAEL HARDING RECORDING SECRETARY 2.00 X 0 0 0 SCOTT PUGLISE TRUSTEE 2.00 X 0 0 0 WARREN MOLLOY TRUSTEE 2.00 X 0 0 0 PATRICK O'HOLLORAN TRUSTEE 2.00 X 0 0 0 JAMES PAGLIA INSPECTOR 2.00 X 13816 0 10244 DAVID ADDISON BUS. MGR/SECRETARY/TREASUE 40.00 X 170627 0 120412 216103 0 152894 1 0 1 0 IST CONSTRUCTION DIVISION FUND 753 STATE AVENUE SUITE 565 KANSAS CITY KS 66101 MEMBERSHIP DUES & ASSESSMENTS 307231 BOILERMAKERS BLACKSMITH NATIONAL HOLDING 754 MINNESOTA AVENUE SUITE 522 KANSAS CITY KS 66101 PENSION BENEFITS 176759 2 1935598 1935598 59609 59609 6500 0 6500 6500 6500 15900 4661 11239 11239 MORE FUND INCOME 900099 100000 100000 BUILDING FUND INCOME 900099 99738 99738 OTHER INCOME 900099 98440 98440 134186 17023 117163 432364 2445310 216761 0 292951 216103 103530 176759 77592 30773 26760 2349 7280 2730 57612 4515 17673 19214 37164 26805 CONSTRUCTION DIVISION D 307231 PER CAPITA DUES REMITTE 80094 SCHOLARSHIP AWARDS 36290 APPRENTICE EXPENSES 23346 119669 1373489 101104 111057 1758745 2711108 2180976 736109 1482031 1444867 3341880 4267032 155187 0 7354 15872 162541 15872 X 3145328 4133959 34011 117201 3179339 4251160 3341880 4267032 1071821 0 X X 0 1 X 1 0 0 0 0 1935598 500000 500000 1184857 440053 744804 289573 89910 199663 129302 128902 400 77244 77244 0 1444867 PAYROLL TAXES PAYABLE 15872 15872 X 2449971 0 2449971 -4661 -4661 2445310 1378150 4661 4661 1373489 0 1373489 PART X, LINE 2: THE UNION IS A NONPROFIT ORGANIZATION AND HAS OBTAINED TAX-EXEMPT STATUS FROM THE INTERNAL REVENUE SERVICE UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE UNION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE UNION AND VARIOUS POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES AS OF AND FOR THE YEAR ENDED JUNE 30, 2025. THE UNION FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION AND IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS PRIOR TO 2022, GENERALLY 3 YEARS AFTER THEY ARE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: GOLF OUTING & DINNER DANCE EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: GOLF OUTING & DINNER DANCE EXPENSES X 0 0 0 DAVID ADDISON BUS. MGR/SECRETARY/TREASUE 170627 0 0 0 0 0 101138 0 19274 0 291039 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 246 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS BOTH ACTIVE AND RETIRED MEMBERS WHO HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PROVIDED TO AN OFFICER UPON ITS FILING, THE INFORMATION IS GATHERED BY AUDITORS VIA YEAR END AUDIT FINDINGS WHICH ARE DISCUSSED WITH MANAGEMENT PRIOR TO PREPARATION OF THE 990. FORM 990, PART VI, SECTION C, LINE 19 THE LOCAL UNION DISCLOSES SUCH INFORMATION ON FORM LM-2 AND FORM 990, WHICH ARE PUBLIC DOCUMENTS. ALL OF THIS INFORMATION IS DICLOSED IN THE ORGANIZATION'S GOVERNING CONSTITUTION AND BYLAWS. FORM 990, PART XXI, LINE 2C THE EXECUTIVE BOARD ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.