2025-03-24T17:34:18-05:00 2024-05-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-06-01 411304531 ST PAUL ELECTRICAL CONSTRUCTION JOINT APPRENTICESHIP & TRAINING FUND STPA 6517728746 1330 CONWAY STREET 150 ST PAUL MN 55106 JAMIE MCNAMARA CHAIRMAN 6517728746 2025-03-21 1 0 STACY MEYER P00970265 6123764500 2024-12-10 2023 2025-03-06 01:10:19Z JAMIE MCNAMARA 1330 CONWAY STREET 150 ST PAUL MN 55106 2359561 0 X WWW.IBEW110.ORG/JATC X 1977 MN TRAINING OF ELECTRICAL APPRENTICES AND JOURNEYMEN 8 6 27 5 0 0 0 2171 2027967 2132680 34981 45746 158866 178964 2221814 2359561 0 0 0 0 1262319 1316986 0 0 0 907393 884761 2169712 2201747 52102 157814 3683219 3837869 22317 19153 3660902 3818716 TRAINING OF ELECTRICAL APPRENTICES AND JOURNEYMEN 0 0 1656048 2311644 TRAINING OF 234 ELECTRICAL APPRENTICES AND JOURNEYMEN, INCLUDING SAFETY, CPR, FIRST AID, AND ELECTRICAL CONSTRUCTION. 1656048 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 1 0 0 0 1 0 0 27 1 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 1 0 0 MN X TIM GARCIA 6517728746 1330 CONWAY ST STE 150 ST PAUL MN 55106 ROBERT MORETTO MANAGEMENT TRUSTEE 1.00 X 0 0 0 MICHAEL WOLF UNION TRUSTEE 1.00 X 3347 0 1650 LUKE KUHL MANAGEMENT TRUSTEE, SECT. 1.00 7.00 X X 0 0 0 JEFF ANDERSON UNION TRUSTEE 1.00 X 0 0 0 JAMIE MCNAMARA UNION TRUSTEE, CHAIRMAN 1.00 7.00 X X 0 0 0 JAKE HALLING MANAGEMENT TRUSTEE 1.00 X 0 0 0 DAVE WEYANDT MANAGEMENT TRUSTEE 1.00 X 0 0 0 CHRISTINA DAVIS UNION TRUSTEE 1.00 X 1347 0 646 BRAD BACON MANAGEMENT TRUSTEE 1.00 X 0 0 0 AARON JOHNSON UNION TRUSTEE 1.00 X 0 0 0 TIMOTHY GARCIA TRAINING DIRECTOR 43.30 X 145528 0 58838 SHAWN WEYER INSTRUCTOR 43.26 X 131349 0 54450 NICHOLAS JUDGE ASSISTANT TRAINING DIRECTOR 42.13 X 130442 0 54311 JASON REINSCH INSTRUCTOR 44.06 X 131844 0 56125 EDWARD SCHONES INSTRUCTOR 29.29 X 127508 0 3032 671365 0 229052 5 0 1 0 0 2171 2171 EMPLOYERS' CONTRIBUTIO 525100 2088345 2088345 TUITION 900099 22585 22585 APPLICATION FEES 900099 21075 21075 TRAINING FEES 900099 675 675 2132680 45746 45746 119952 0 119952 119952 MISCELLANEOUS 900099 59012 59012 59012 2359561 2311644 0 45746 207937 207937 769657 512310 257347 94971 64356 30615 166385 84374 82011 78036 58131 19905 14006 14006 12625 12625 16386 16386 68958 2679 66279 312433 312433 64902 64902 106997 72231 34766 28145 28145 TRAINING SUPPLIES AND B 212421 212421 TESTING FEES 23775 23775 PHYSICALS EXPENSE 15477 15477 CLASS CONPLETION EXPENS 8636 8636 2201747 1656048 545699 0 2428487 2677066 50 50 2533114 1372361 1254682 1160753 3683219 3837869 22317 19153 22317 19153 X 0 0 0 0 3660902 3818716 3660902 3818716 3683219 3837869 157814 0 X X 0 1 X 1 0 X 164100 2171 166271 2273035 2007625 2091025 2186833 2311644 10870162 2273035 2171725 2091025 2186833 2313815 11036433 0 0 0 11036433 30297 38466 36566 34981 45746 186056 30297 38466 36566 34981 45746 186056 2303332 2210191 2127591 2221814 2359561 11222489 0.98340 0.98460 0.01660 0.01540 X 1888436 790675 1097761 495951 449362 46589 148727 132324 16403 1160753 X 2359561 0 2359561 0 2359561 2201747 0 2201747 0 2201747 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUND'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE FUND OBTAINED ITS LATEST EXEMPTION LETTER APRIL 4, 1978, AND THE TRUST CONTINUES TO QUALIFY AND OPERATE AS DESIGNED. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE FUND'S FINANCIAL STATEMENTS. IN ADDITION, THE FUND AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE FUND. THE FUND'S TRUSTEES BELIEVE THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES UNDER MODIFIED CASH BASIS OF ACCOUNTING REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. X 0 0 0 0 0 0 0 0 0 TIMOTHY GARCIA TRAINING DIRECTOR 144300 0 0 0 1228 0 25926 0 32912 0 204366 0 0 0 JASON REINSCH INSTRUCTOR 131844 0 0 0 0 0 24113 0 32012 0 187969 0 0 0 SHAWN WEYER INSTRUCTOR 131325 0 0 0 24 0 21967 0 32483 0 185799 0 0 0 NICHOLAS JUDGE ASSISTANT TRAINING DIRECTOR 129089 0 0 0 1353 0 14989 0 39322 0 184753 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD IS MADE UP OF FOUR UNION AND FOUR CONTRACTOR REPRESENTATIVES. THESE REPRESENTATIVES ARE APPOINTED BY THE LOCAL UNION 110 AND ST. PAUL CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S OUTSIDE PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. THE FORM IS THEN REVIEWED BY THE BOARD OF TRUSTEES WITH ANY CHANGES INCORPORATED INTO THE DOCUMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15A THE TRAINING DIRECTOR'S WAGES ARE BASED ON COLLECTIVE BARGAINING AGREEMENTS. THE BOARD COMPARES THE TRAINING DIRECTOR'S WAGES AND BENEFITS WITH THOSE WORKING IN THE ELECTRICAL INDUSTRY WITH COMPARABLE RESPONSIBILITIES AND AUTHORITY (FOREMAN, GENERAL FOREMAN, AND GENERAL FOREMAN IN CHARGE). THIS IS COMPARED WITH THE INSIDE AGREEMENT CBA BETWEEN IBEW LOCAL 110 AND THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION. THERE HAS BEEN A LONGSTANDING PRACTICE OF VERBAL DISCUSSION AT THE BOARD LEVEL WHILE THE INSIDE AGREEMENT IS BEING RATIFIED AND IMPLEMENTATION OF THE SAME INCREASE IN WAGE/BENEFIT AS THE FOREMAN AND GENERAL FOREMAN GET IN THE INSIDE AGREEMENT. THIS WAS LAST CONDUCTED MAY 1, 2023. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS ARE AVAILABLE AT THE ORGANIZATIONS OFFICE UPON REQUEST. THE FUND USES THE MODIFED CASH BASIS OF ACCOUNTING, WHICH IS AN OTHER COMPREHENSIVE BASIS OF ACCOUNTING. PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED THEIR PROCESS FOR THE OVERSIGHT OR SELECTION OF THE INDEPENDENT ACCOUNTANT FROM THE PRIOR YEAR. ST PAUL ELECTRICAL CONSTRUCTION PENSION PLAN 1330 CONWAY STREET ST PAUL MN 55106 416046858 PROVIDE RETIREMENT BENEFITS MN 401(A) N/A N/A 0 ST PAUL ELECTRICAL CONSTRUCTION WORKERS SUPPLEMENTAL PENSION PLAN 1330 CONWAY STREET ST PAUL MN 55106 416046858 PROVIDE SUPPLEMENTAL PENSION BENEFITS MN 401(A) N/A N/A 0 ST PAUL ELECTRICAL WORKERS WELFARE FUND 1330 CONWAY STREET ST PAUL MN 55106 411365924 PROVIDE HEALTH AND WELFARE BENEFITS MN 501(C)(9) N/A N/A 0 ST PAUL ELECTRICAL CONSTRUCTION WORKERS 401(K) PLAN 1330 CONWAY STREET ST PAUL MN 55106 416046858 PROVIDE PARTICIPANTS SAVINGS ON A PRE-TAX BASIS THROUGH PAYROLL DEDUCTIONS MN 401(A) N/A N/A 0 ST PAUL ELECTRICAL WORKERS REGULAR VACATION AND HOLIDAY TRUST 1330 CONWAY STREET ST PAUL MN 55106 416219001 PROVIDE REGULAR VACATION AND HOLIDAY INCOME MN 501(C)(9) N/A N/A 0 ST PAUL ELECTRICAL WORKERS RESERVE TRUST 1330 CONWAY STREET ST PAUL MN 55076 411334004 PROVIDE RETIREE MEDICAL FUNDING TO ELIGIBLE PARTICIPANTS MN 501(C)(9) N/A N/A 0 LABOR MANAGEMENT JOINT COMM FOR THE SAINT PAUL ELECTRICAL CONSTRUCTION INDU 855 VILLAGE CENTER DR 352 NORTH OAKS MN 55127 411632763 PROMOTE LABOR MGMT COOPERATION AND PROMOTE THE INDUSTRY TO THE PUBLIC MN 501(C)(5) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 ST PAUL ELECTRICAL WORKERS WELFARE FUND R 66548 AMOUNT OF CONTRIBUTIONS PAID