2025-03-07T15:47:02-05:00 2024-07-31 611036216 WILLIAM S WETTERER & CO PSC 9700 ORMSBY STATION ROAD LOUISVILLE KY 40223 990 2023-08-01 200512028 PLUMBERS AND PIPEFITTERS LOCAL 502 PLUM 4330 CRITTENDEN DRIVE LOUISVILLE KY 40209 ANTHONY S LEWIS BUSINESS MANAGER 5023618492 2025-03-06 true false E DANIEL CLIFT CPA P01253769 5024915550 2025-03-07 2023 2025-03-06 01:10:19Z EXTENSION GRANTED TO 61625 ANTHONY S LEWIS 4330 CRITTENDEN DRIVE SUITE A LOUISVILLE KY 40209 15758265 false X N/A X 2003 KY LABOR UNION - TO COLLECTIVELY BARGAIN FOR FAIR COMPENSATION FOR ITS MEMBERS 2024 0 7 50 0 10282 34369 6898932 13079999 286426 523301 456463 523325 7652103 14160994 0 17667 109669 1119516 1130197 0 0 4474043 5925111 5611226 7164977 2040877 6996017 18763780 25021264 660829 28152 18102951 24993112 LABOR UNION - TO COLLECTIVELY BARGAIN FOR FAIR COMPENSATION FOR ITS MEMBERS false false 7164977 13079999 LABOR UNION - TO COLLECTIVELY BARGAIN FOR FAIR COMPENSATION FOR ITS MEMBERS LABOR UNION - TO PROVIDE SOCIAL BENEFITS FOR ITS MEMBERS 7164977 false true false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 19 0 false 7 true false false false false false false false false X 2024 0 false false false false true true true true true false false true true true true true true true true false X BUSINESS MANAGERFINANCIAL SECR-TRE 5023618492 4330 CRITTENDEN DRIVE SUITE A LOUISVILLE KY 40209 ANTHONY S LEWIS BUSINESS MAN 40.00 X 134045 0 0 ERIK ELZY BUSINESS AGE 40.00 X 132092 0 0 RYAN KLEBER BUSINESS AGE 40.00 X 117989 0 0 JAMES K JESSE BUSINESS AGE 40.00 X 116589 0 0 ERIC BAUM VICE PRESIDE 2.00 X X 0 0 0 JOSEPH FORD PRESIDENT 2.00 X X 0 0 0 500715 4 false false false 34369 34369 CHECKOFF DUES 813910 12053790 12053790 STAMPS 813910 995361 995361 INITIATION FEES 813910 30848 30848 13079999 447411 412312 35099 349736 342375 7361 7361 7361 1330786 1254896 75890 75890 75890 ORGANIZING 900099 439073 439073 SALE OF MERCHANDISE 900099 52384 52384 MISCELLANEOUS INCOME 900099 24507 24507 515964 14160994 13552056 574569 109669 109669 514875 514875 126087 126087 306580 306580 131966 131966 50689 50689 21313 21313 73265 73265 9548 9548 697327 697327 47479 47479 25669 25669 103177 103177 52961 52961 108841 108841 1210301 1210301 48272 48272 17245 17245 PEP WAGES 2034059 2034059 RECIPROCITY EXPENSE 534781 534781 ORGANIZING 408604 408604 SPONSOR ATHLETIC TEAMS 90414 90414 441855 441855 7164977 7164977 0 0 300 300 7319502 12093498 39104 34059 11594339 1297374 6276505 10296965 5119992 2577777 8377 5585 13080 18763780 25021264 11947 16395 648689 193 11757 660829 28152 X 13359975 20242755 4742976 4750357 18102951 24993112 18763780 25021264 X 6996017 -105856 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6175821 6175821 4656024 902998 3753026 762494 394376 368118 10296965 CASH OVERDRAFT 7585 PAYROLL WITHHOLDING LIABILITIES 3498 PAYABLE TO ENTITES 674 11757 X 14373922 -105856 342375 236519 14137403 9548 14043 23591 14160994 7483761 342375 342375 7141386 9548 14043 23591 7164977 SCHEDULE D, PAGE 3, PART X ON OCTOBER 1, 2009, THE UNION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE UNION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE IRS AND BELIEVED THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENT THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE UNION'S FINANCIAL STATEMENTS. ACCORDINGLY, THE UNION HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF JULY 31, 2024. THE UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UNION'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 342,375 SCHEDULE D, PAGE 4, PART XI, LINE 4B MORTGAGE INTEREST 14,043 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 342,375 SCHEDULE D, PAGE 4, PART XII, LINE 4B MORTGAGE INTEREST 14,043 FORM 990, PAGE 6, PART VI, LINE 6 THE UNION HAS 2,453 MEMBERS OF WHICH 1,970 ARE VOTING MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE GOVERNING BODY IS ELECTED BY THE VOTING MEMBERS OF THE UNION. FORM 990, PAGE 6, PART VI, LINE 7B CHANGES TO THE UNION'S BYLAWS AND CONSTITUTION MUST BE SUBMITTED IN WRITING AT TWO REGULAR MEETINGS AND WHEN TWO-THIRDS (2/3) MAJORITY OF ALL MEMBERS PRESENT VOTE IN FACOR THEREOF, IT SHALL BE ADOPTED. FORM 990, PAGE 6, PART VI, LINE 11B BEFORE SUBMISSION TO THE IRS, THE PREPARER PROVIDES EACH MEMBER OF THE BOARD OF DIRECTORS A FINAL DRAFT OF THE RETURN, REVIEWS THE ORGANIZATIONS ACTIVITIES AND INFORMS THEM OF TAX LAWS PERTAINING TO THE UNION. THE PROCESS ENSURES THAT THE UNION MEETS ALL NECESSARY REQUIREMENTS. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS,OFFICERS, AND ALL EMPLOYEES WHO INFLUENCE THE ACTIONS OF THE UNION ARE COVERED UNDER THIS POLICY. CONFLICT OF INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT WITH ANY PERSONS OR FIRMS INVOLVED WITH THE UNION. TRANSACTIONS WITH PARTIES WITH WHOM CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF THE CONFLICT IS DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION, AND APPROVED OF SUCH TRANSACTION, A COMPETETIVE BID OR COMPARABLE VALUATION EXISTS AND THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE BOARD MEMBERS, CEOS AND EMPLOYEES IS BASED ON REASONABLE COMPENSATION THAT WOULD BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES UNDER LIKE CIRCUMSTANCES. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR THE BOARD MEMBERS, CEOS AND EMPLOYEES IS BASED ON REASONABLE COMPENSATION THAT WOULD BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES UNDER LIKE CIRCUMSTANCES. FORM 990, PAGE 6, PART VI, LINE 19 UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENT CAN BE REVIEWED ON SITE OF BY A REQUEST IN WRITING THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY. FORM 990, PART XI LINE 5 - UNREALIZED GAIN (LOSS) ON INVESTMENT FORM 990, PART XI, LINE 9 RENTAL EXPENSES 342,375 MORTGAGE INTEREST -14,043 RENTAL EXPENSES -342,375 MORTGAGE INTEREST 14,043 PLUMB & PIPE 502 EDUC & TR TRUST 4340 CRITTENDEN DRIVE LOUISVILLE KY 40209 610666924 SCHOOL KY 501C3 2 N/A false PLUMB & PIPE 502 & 633 PENSION FUND 4330 CRITTENDEN DRIVE LOUISVILLE KY 40209 616078145 PENSION KY N/A false PLUMB & PIPE 502 HOSP MED LIFE FD 4330 CRITTENDEN DRIVE LOUISVILLE KY 40209 610655187 HLTH & WEL KY 501C9 N/A false PLUMB & PIPE 502 VAR CONTR 401K PL 4330 CRITTENDEN DRIVE LOUISVILLE KY 40209 471870034 PENSION KY NA false false false false false false false false false false false false false false false false false false false false SCHEDULE R PART II IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS COL(A) PLUMBERS AND PIPEFITTERS LOCAL 502 JOINT EDUCATIONAL AND TRAINING FUND COL(B) OPERATION OF APPRENTICESHIP AND JOURNEYMAN TRAINING SCHOOL COL(A) PLUMBERS AND PIPEFITTERS 502 & 633 PENSION TRUST FUND COL(B) PENSION FUND COL(A) PLUMBERS AND PIPEFITTERS 502 HOSPITAL, MEDICAL AND LIFE BENEFIT FUND COL(B) HEALTH AND WELFARE FUND COL(A) PLUMBERS AND PIPEFITTERS 502 VARIABLE CONTRIBUTION 401(K) PLAN COL(B) PENSION FUND