2025-11-10T07:52:48-06:00 2024-12-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2024-01-01 930302009 United Metal Trades Association % REBECCA BOTHNE UNIT 5035952095 906 NE 19th Avenue Portland OR 97232 DAN BLAIR PRESIDENT 5035952163 2025-11-06 true true JAMES N BROWNING P01451906 9252779100 2024 2025-03-06 01:10:19Z DAN BLAIR 906 NE 19th Avenue Portland OR 97232 786126 false X www.unitedemployers.org X 1947 OR TO ASSIST INDUSTRY MEMBERS IN MATTERS OF COMMON INTEREST, SUCH AS NEGOTIATION OF COLLECTIVE BARGAINING AGREEMENTS AND OTHER MATTERS. 7 7 0 75 0 0 390678 411931 115598 106048 5947 11966 52300 256181 564523 786126 0 0 0 0 339322 350844 0 0 0 167392 140286 506714 491130 57809 294996 857422 782010 511420 141012 346002 640998 X TO ASSIST INDUSTRY MEMBERS IN MATTERS OF COMMON INTEREST. false false THE ASSOCIATION'S THREE LARGEST PROGRAM SERVICES BY EXPENSES RELATE TO MEMBERSHIP DUES, LABOR RELATIONS AND TRAINING. (THESE THREE PROGRAMS MAY BE CONSIDERED ONE PROGRAM). THROUGH ITS MEMBER SERVICES PROGRAM, UMTA SERVICED 170 MEMBER COMPANIES' NEEDS RELATED TO EMPLOYMENT LAW AND EMPLOYEE BENEFITS WITH ITS EMPLOYER HOTLINE. UMTA HELD SEVERAL MONTHLY PUBLIC WORKSHOPS AND EDUCATION SESSIONS ATTENDED BY 792 MEMBER EMPLOYEES. UMTA ALSO SUPPORTED 5 STAFF MEMBER COMPANIES WITH THEIR LABOR RELATIONS NEEDS, INCLUDING UNION NEGOTIATIONS AND SEVERANCE/LAYOFF NEGOTIATIONS. MEMBERS RECEIVE ACCESS TO EXPERTS AND RESOURCES TO EFFICIENTLY, EFFECTIVELY AND LEGALLY HANDLE EMPLOYMENT LAW AND HUMAN RESOURCE ISSUES THEY HAVE. false false false true false false false false false true false false true true true false false false false false false false false false false false false false true false false false false false true false false false false false true true true false true 12 0 true 0 false false false false false false false false X 7 7 false false false false true true false true true false false false true false true true true true true false X REBECCA BOTHNE 5035952163 906 NE 19TH AVE Portland OR 97232 DAN BLAIR PRESIDENT 20.0 20.0 X 67483 67483 27542 MATT KENNEDY EMPLOYMENT & LABOR LAW ATT 36.0 4.0 X 114162 12685 20423 KURT KASTER DIRECTOR 0.5 0.0 X 0 0 0 RUSS COLE DIRECTOR 0.5 0.0 X 0 0 0 GIL CARREON DIRECTOR 0.5 0.0 X 0 0 0 BARRY POST TREASURER 0.5 0.0 X X 0 0 0 JEFF RINK DIRECTOR 0.5 0.0 X 0 0 0 DAN SWARTZ DIRECTOR 0.5 0.0 X 0 0 0 MARK ROETER DIRECTOR 0.5 0.0 X 0 0 0 181645 80168 47965 1 false true false 0 411931 411931 WORKSHOP 524292 24094 24094 PLAN MANAGEMENT FEES 541900 81954 81954 106048 11966 11966 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 EXPENSE REIMBURSEMENT 900099 7585 7585 GAIN FROM FUNDED STATUS 900099 248596 248596 256181 786126 362229 0 11966 0 0 0 0 81254 0 192017 23397 28883 25293 0 2405 11805 0 0 0 2547 2784 17710 20191 0 16509 5915 0 14653 100 0 9075 112 OTHER MEMBERSHIP EXPENSES 34260 MISCELLANEOUS 2220 491130 587657 527583 0 0 0 0 9377 14210 0 0 0 0 0 0 0 0 29124 33862 294944 148243 155775 146701 0 0 1000 1000 0 0 0 0 74489 58654 857422 782010 63397 46953 0 0 149 169 0 0 0 0 0 0 0 0 0 0 447874 93890 511420 141012 X 346002 640998 0 0 346002 640998 857422 782010 294996 X X true X false true false false false false 411931 39462 39462 218907 129932 88975 36575 18311 18264 146701 DUE FROM AFFILIATES 43837 RIGHT OF USE ASSETS 12477 CONSTRUCTION IN PROGRESS 2340 58654 0 DUE TO AFFILIATES 80985 LEASE LIABILITY 12905 PENSION PLAN LIABILTY 0 93890 X PART X, LINE 2: UMTA QUALIFIES UNDER THE PROVISIONS OF 501(C)(6) OF THE INTERNAL REVENUE CODE, AND IS EXEMPT FROM FEDERAL INCOME TAXES. IN ADDITION, UMTA HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT ALL OF ITS ACTIVITIES FOR 2024 AND 2023 ARE EXEMPT FROM UNRELATED BUSINESS INCOME TAXES. TRANSACTIONS OR UNCERTAIN TAX POSITIONS ARE NOT ENTERED INTO THAT WOULD REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE CONSOLIDATED BASIC FINANCIAL STATEMEMTS UNDER FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC), 740 INCOME TAXES. EXPIRING STATUTES OF LIMITATIONS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS ARE EVALUATED CONTINUALLY. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X X false false false DAN BLAIR PRESIDENT 67483 67483 0 0 0 0 2015 2016 11756 11755 81254 81254 0 0 UEA INC WHOLLY-OWNED SUBSIDIARY 79064 REIMBURSEMENTS false US BENEFITS INC WHOLLY-OWNED SUBSIDARY 91032 REIMBURSEMENTS false UEA INC WHOLLY-OWNED SUBSIDIARY 326951 ALL EMPLOYEES false SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: UEA, INC. (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: WHOLLY-OWNED SUBSIDIARY OF ORGANIZATION WHICH SHARED 1 OFFICER. (D) DESCRIPTION OF TRANSACTION: REIMBURSEMENT FROM UEA, INC. FOR BUILDING MAINTENANCE, BUILDING INSURANCE,UTILITIES,DEPRECIATION, PROPERTY TAXES, PENSION PLAN EXPENSES,GENERAL OFFICE-MEETING EXPENSES. TELEPHONE EXPENSE, ANY SHARED COMPUTER EXPENSE, ANY SHARED RENTAL EQUIPMENT COSTS (COPIERS, POSTAGE MACHINE),SOME SHARED DUES AND MEMBERSHIPS AND BANK SERVICE CHARGES. (A) NAME OF PERSON: US BENEFITS, INC (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: WHOLLY-OWNED SUBSIDIARY OF ORGANIZATION WHICH SHARED 1 OFFICER. (D) DESCRIPTION OF TRANSACTION: REIMBURSEMENT FROM US BENEFITS, INC. FOR BUILDING MAINTENANCE, BUILDING INSURANCE, UTILITIES, DEPRECIATION, PROPERTY TAXES, PENSION PLAN EXPENSES,GENERAL OFFICE-MEETING EXPENSES,TELEPHONE EXPENSE, ANY SHARED COMPUTER EXPENSE, ANY SHARED RENTAL EQUIPMENT COSTS (COPIERS,POSTAGE MACHINE),SOME SHARED DUES AND MEMBERSHIPS AND BANK SERVICE CHARGES. (A) NAME OF PERSON: UEA, INC. (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: WHOLLY-OWNED SUBSIDIARY OF ORGANIZATION WHICH SHARED 1 OFFICER. (D) DESCRIPTION OF TRANSACTION: ALL EMPLOYEES OF UMTA AND ITS RELATED ENTITIES ARE TECHNICALLY EMPLOYEES OF UEA, INC. (A SUBSIDIARY OF UMTA). HOWEVER, MANY EMPLOYEES WORK ON TASKS RELATED TO SOME OR ALL OF THE RELATED ENTITIES (UEA, INC. UMTA, US BENEFITS). THEREFORE, THE PAYROLL EXPENSE IS ALLOCATED BETWEEN THE ENTITIES. THE $326,951 REPRESENTS THE AMOUNT OF PAYROLL EXPENSE REIMBURSED TO UEA, INC. BY UMTA. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: UNLIMITED ACCESS TO UEA'S DEDICATED TEAM OF HR PROFESSIONAL AND EMPLOYMENT LAW ATTORNEYS, MONTHLY NEWSLETTER AND FREE HUMAN RESOURCE AND BENEFIT RESOURCE LIBRARY AT REDUCED COSTS: HR AUDITS AND REVIEWS WORKSHOPS-SUPERVISOR TRAINING PAY AND EMPLOYEE OPINION SURVEYS AFFIRMATIVE ACTION PLANS INVESTIGATIONS LABOR RELATIONS SUPPORT LABOR LAW POSTERS BACKGROUND CHECK SERVICES FORM 990, PART VI, SECTION A, LINE 6: MEMBERS OF THE ASSOCIATION ELECT THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION A, LINE 7A: MEMBERS OF THE ASSOCIATION ELECT THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 11B: MANAGEMENT AND INTERNAL ACCOUNTANT REVIEWS THE DRAFT COPY OF THE 990 BEFORE COMPLETION. BOARD MEMBERS WILL BE FURNISHED WITH A COPY OF THE 990 AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C: THE ASSOCIATION BOARD ADOPTED A CONFLICT-OF-INTEREST POLICY IN RESPONSE TO THE IRS'S FORM REVISIONS. IN FACT, HOWEVER, UEA DOES NOT ENTER INTO TRANSACTIONS THAT BENEFIT THE PRIVATE INTEREST OF A DIRECTOR OR OFFICER. IN THE UNLIKELY EVENT A POTENTIAL OR ACTUAL CONFLICT WERE PRESENTED, IT WOULD BE HANDLED AS SET FORTH IN THE UEA CONFLICT OF INTEREST POLICY. THE BOARD WOULD DECIDE USING ARTICLE II - IF A PERSON ON THE BOARD IS AN INTERESTED PERSON THAT MAY HAVE FINANCIAL INTEREST, THEN THE BOARD WOULD GIVE THEM THE OPPORTUNITY TO DISCLOSE FINANCIAL INFORMATION AND ALL MATERIAL FACTS. THE BOARD WOULD THEN DELIBERATE ON THE MATTER AND MAKE A DECISION. POLICY PROVIDES THAT THESE ISSUES WOULD BE DETERMINED BY THE BOARD OR A COMMITTEE TO WHICH THE ISSUES HAVE BEEN DELEGATED. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DIRECTLY DURING THE DISCUSSION OF, AND THEN VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15: THE BOARD OF DIRECTORS OBTAINS AND REVIEWS AN ANNUAL COMPENSATION SURVEY. THE BOARD MEETS AS NEEDED TO DISCUSS AND APPROVE COMPENSATION ADJUSTMENTS AS NECESSARY. FORM 990, PART VI, SECTION C, LINE 19: THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL Statements Available TO THE PUBLIC UPON REQUEST FOR SUCH INFORMATION. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE. UEA Inc 1919 NE Pacific St Suite 200 Portland OR 97232 930991444 Contract admi OR UMTA C Corp 886451 982609 1.00000 true US Benefits Inc 1919 NE Pacific St Suite 100 Portland OR 97232 930929070 Claims admin OR UMTA C Corp 920088 707461 1.00000 true false false false false false false false false false false false false false true true true true false false UEA Inc O 326951 % actual cost UEA Inc N 79064 % actual cost US Benefits Inc N 91032 % actual cost PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: UEA, INC. EIN: 93-0991444 1919 NE PACIFIC ST., SUITE 200 PORTLAND, OR 97232 PRIMARY ACTIVITY: CONTRACT ADMINISTRATOR DIRECT CONTROLLING ENTITY: UMTA NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: US BENEFITS INC EIN: 93-0929070 1919 NE PACIFIC ST., SUITE 100 PORTLAND, OR 97232 PRIMARY ACTIVITY: CLAIMS ADMINISTRATOR DIRECT CONTROLLING ENTITY: UMTA PART V LINES 1N AND 1Q: UMTA OWNS THE BUILDING AND THERE IS A MONTHLY ALLOCATION OF ITS MAINTENANCE COSTS AND UTILITIES BETWEEN UMTA AND ITS TWO SUBSIDIARIES. SINCE UMTA PAYS THE BILLS, THE SUBSIDIARIES REIMBURSE THEIR SHARE OF THE EXPENSES BACK TO UMTA. PART V LINES 10 AND 1P: ALL EMPLOYEES OF UMTA AND ITS RELATED ENTITIES ARE TECHNICALLY EMPLOYEES OF UEA, INC. (A SUBSIDIARY OF UMTA). HOWEVER, MANY EMPLOYEES WORK ON TASKS RELATED TO SOME OR ALL OF THE RELATED ENTITIES. THEREFORE, THE PAYROLL EXPENSE IS ALLOCATED AMONG THE ENTITIES.