2025-12-24T09:36:34-05:00 2025-06-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2024-07-01 510057784 PLUMBERS & PIPEFITTERS LOCAL UNION 74 PLUM 201 EXECUTIVE DRIVE NEWARK DE 19702 CHRISTOPHER MUNTZ BUSINESS MANAGER 3026367400 2025-12-23 true false JOSEPH V GIORDANO CPA P01249336 3022660202 2025-12-23 2024 2025-03-06 01:10:19Z CHRISTOPHER MUNTZ 201 EXECUTIVE DRIVE NEWARK DE 19702 2391753 false X X 1960 DE TO PROMOTE EFFICIENCY AND PRODUCTIVITY IN THE PLUMBER AND PIPEFITTER TRADES. 13 13 9 0 2144363 2024055 0 9891 22449 -115252 -163391 2039002 1883113 0 0 767169 792575 0 0 961661 1124566 1728830 1917141 310172 -34028 10861775 10838047 317710 319887 10544065 10518160 TO PROMOTE EFFICIENCY AND PRODUCTIVITY IN THE PLUMBER AND PIPEFITTER TRADES. false false TO RAISE AND MAINTAIN THE STANDARDS OF SKILLS IN THE INDUSTRY; TO REDUCE HOURS OF DAILY LABOR; TO FURNISH AID TO FAMILIES OF DECEASED MEMBERS; TO USE ALL LEGAL AND ALTERNATIVE MEANS TO ADVANCE AND EVALUATE MORAL, INTELLECTUAL, FINANCIAL AND SOCIAL CONDITIONS OF ALL MEMBERS; AND TO ENTER INTO AGREEMENT WITH EMPLOYERS ENGAGED IN THE PLUMBING AND PIPEFITTING INDUSTRY SO THAT ALL CONCERNED MAY WORK IN A COMPLETE ACCORD AND TO MUTUAL ADVANTAGE. false false true true false false false false false true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false true 34 0 false 9 true false false false false false false false false X 13 13 false false false false true true true true true false false false false false true true true false X X CHRISTOPHER MUNTZ 3026367400 201 EXECUTIVE DRIVE NEWARK DE 19702 CHRISTOPHER MUNTZ BUSINESS MAN 40.00 X 145687 0 109902 ROBERTO TESTA FINANCIAL SE 40.00 X 72372 0 91573 218059 201475 1 false true false 2024055 2024055 6449 6449 262128 394836 -132708 -132708 -132708 16000 16000 16000 16000 72117 113804 -41687 -41687 993 993 993 PIN PARTY 531190 6728 6728 MISCELLANEOUS INCOME 531190 2183 2183 REINSTATEMENT FEES 531190 700 700 400 400 10011 1883113 -115715 -25227 297508 132928 168341 150606 43192 23000 39297 51272 111750 47672 40035 57517 77791 5181 PER CAPITA TAXES 399763 DEATH & RETIREMT BENEFITS 85204 CONTRIBUTIONS 51973 POLITICAL CONTRIBUTIONS 49499 84612 1917141 0 0 0 2201820 2324168 254143 256140 58356 103874 29165 36573 11875274 3998015 7982070 7877259 336221 240033 10861775 10838047 261596 269431 56114 50456 317710 319887 X 9541831 9536420 1002234 981740 10544065 10518160 10861775 10838047 X -34028 8123 X false true X true false 49499 49499 49499 false DE BLDG & CONSTR TRADES COUN PAC 308 MARKUS CT NEWARK DE 19713 1699 SUPPORT FOR BETHANY HALL LONG 127 ST AUGUSTINE COURT MIDDLETOWN DE 19709 20000 DE SENATE MAJORITY CAUCUS 56 RIVER WOOD DR WILMINGTON DE 19809 20000 MINOR BROWN FOR 17TH DISTRICT 18 GEORGE ROAD NEW CASTLE DE 19720 600 FRIENDS OF KERRI EVELYN HARRIS PO BOX 100 DOVER DE 19903 600 FRIENDS OF KYLE EVNAS GAY 2400 W HEATHER RD WILMINGTON DE 19803 1200 FRIENDS OF CYNDIE ROMER 105 ENTRE LANE NEWARK DE 19702 600 FRIENDS OF WILLIAM BUSH 672 RAVEN CIRCLE WYOMING DE 19934 600 MARCUS HENRY FOR NEW CASTLE 305 ROCKWOOD ROAD WILMINGTON DE 19802 600 RAY SEIGFRIED FOR STATE SENATE 1898 ZEBLEY RD WILMINGTON DE 19810 600 DAN CRUCE FOR STATE SENATE 1702 N PARL DR WILMINGTON DE 19806 600 KIM WILLIAMS FOR STATE 23 WEER CIRCLE WILMINGTON DE 19808 600 FRIENDS FOR DEBRA HEFFERNAN 113 BLUE ROCK RD WILMINGTON DE 19809 600 COMMITTEE TO ELECT PARADEE 22 BELL MINER CT DOVER DE 19904 600 FRIENDS OF NICOLE POORE 315 WHEATSHRAF DR NEW CASTLE DE 19720 600 false false false SCHEDULE C, PART I-C, LINE 5 FRIENDS OF CYNDIE ROMER 600 0 105 ENTRE LANE, NEWARK, DE 19702 FRIENDS OF WILLIAM BUSH 600 0 672 RAVEN CIRCLE, WYOMING, DE 19934 MARCUS HENRY FOR NEW CASTLE 600 0 305 ROCKWOOD ROAD, WILMINGTON, DE 19802 RAY SEIGFRIED FOR STATE SENATE 600 0 1898 ZEBLEY RD, WILMINGTON, DE 19810 DAN CRUCE FOR STATE SENATE 600 0 1702 N PARL DR, WILMINGTON, DE 19806 KIM WILLIAMS FOR STATE 600 0 23 WEER CIRCLE, WILMINGTON, DE 19808 FRIENDS FOR DEBRA HEFFERNAN 600 0 113 BLUE ROCK RD, WILMINGTON, DE 19809 COMMITTEE TO ELECT PARADEE 600 0 22 BELL MINER CT, DOVER, DE 19904 FRIENDS OF NICOLE POORE 600 0 315 WHEATSHRAF DR, NEW CASTLE, DE 19720 SCHEDULE C, PART IV PT I-A LINE 1 - THE ORGANIZATION DONATED TO VARIOUS OTHER ORGANIZATIONS AND INDIVIDUALS IN SUPPORT OF POLITICAL ACTIVITIES. 2358017 2358017 9035813 3678513 5357300 55741 41656 14085 425703 277846 147857 7877259 PAYROLL TAXES PAYABLE 30683 PER CAPITA TAXES PAYABLE 19773 50456 X 2318643 435530 435530 1883113 1883113 2352420 435530 435530 1916890 251 251 1917141 SCHEDULE D, PAGE 3, PART X THE UNION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE INTERNAL REVENUE SERVICE (IRS) CODE SECTION 501(C)(5). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD ON STATEMENTS PERTAINING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF ANY TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE UNIONS FEDERAL RETURNS FOR FISCAL YEARS 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ANY TAX POSITIONS TAKEN BY THE UNION DURING THESE YEARS ARE BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND MANAGEMENT HAS A HIGH LEVEL OF CONFIDENCE IN THE TECHNICAL MERITS OF THEIR POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D NET RENTAL AMOUNT REPORTED AS INCOME ON FORM 990 394,836 FUNDRAISING AND MERCHANDISE SALES, NET OF RELATED EXPENSES 40,694 SCHEDULE D, PAGE 4, PART XII, LINE 2D NET RENTAL AMOUNT REPORTED AS INCOME ON FORM 990 394,836 FUNDRAISING AND MERCHANDISE SALES, NET OF RELATED EXPENSES 40,694 SCHEDULE D, PAGE 4, PART XII, LINE 4B DEPRECIATION EXPENSE IN RENTAL EXPENSES -180,523 BOOK VS. 990 DEPRECIATION DIFFERENCE 251 BOOK / TAX DEPRECIATION DIFFERENCE 180,523 FUNDRAISING 72117 72117 113804 72117 72117 113804 113804 -41687 false false false CHRISTOPHER MUNTZ BUSINESS MANAGER 145687 87582 22320 255589 ROBERTO TESTA FINANCIAL SECRETARY 72372 69253 22320 163945 FORM 990, PAGE 6, PART VI, LINE 6 UNION MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A UNION MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 7B ANY DECISION OR ACTION OF THE BOARD NOT SPECIFICALLY ALLOWED IN THE ORGANIZATION'S BYLAWS IS VOTED ON BY MEMBERS AT A REGULAR OR SPECIALLY SCHEDULED MEETING. FORM 990, PAGE 6, PART VI, LINE 11B FORM 9909 IS REVIEWED BY THE BUSINESS AGENT AND FINANCIAL SECRETARY- TREASURER PRIOR TO FILING. THE BOARD RECEIVES A COMPLETE COPY OF THE FORM 990 AT THE NEXT SCHEDULED METING. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARIES OF TOP ORGANIZATION MANAGEMENT ARE DETERMINED BY THE CURRENT COLLECTIVE BARGAINING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 15B THE SALARIES OF TOP ORGANIZATION MANAGEMENT ARE DETERMINED BY THE CURRENT COLLECTIVE BARGAINING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 18 AVAILABLE ON GUIDESTAR.COM. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK/990 DEPRECIATION DIFFERENCES 251 PRIOR PERIOD ADJUSTMENT 7,872 TOTAL 8,123