2026-03-04T10:14:17-06:00 2025-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2025-01-01 223309596 IBEW LOCAL UNION #351 BUILDING ASSOCIATION IBEW 6097048351 PO BOX 1118 HAMMONTON NJ 080375118 DANIEL COSNER BUSINESS MANAGER 6097048351 2026-03-04 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2025 2025-03-06 01:10:19Z DANIEL COSNER PO BOX 1118 HAMMONTON NJ 080375118 674389 0 X N/A X 1995 NJ PRIMARY PURPOSE IS A HOLDING COMPANY FOR REAL PROPERTY FOR IBEW LOCAL 351 4 0 0 0 0 0 0 0 0 0 40602 48004 253923 237058 294525 285062 0 0 0 0 0 0 0 0 0 142115 163071 142115 163071 152410 121991 3007210 3148511 0 0 3007210 3148511 A HOLDING COMPANY FOR REAL PROPERTY FOR IBEW LOCAL 351 0 0 A HOLDING COMPANY FOR REAL PROPERTY FOR IBEW LOCAL 351 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X MANAGEMENT 6097048351 PO BOX 1118 HAMMONTON NJ 08037 CHARLES DELLA VECCHIA PRESIDENT 1.00 39.00 X 0 270621 156339 STEVEN DIMATTEO TREASURER 1.00 39.00 X 0 208244 130621 RYCK SIGNOR SECRETARY 1.00 39.00 X 0 208244 129579 JOHN HELSEL VICE PRESIDENT 1.00 1.00 X 0 771 0 0 687880 416539 0 0 1 0 0 35773 35773 370500 139558 230942 230942 230942 262000 249769 12231 12231 12231 MISCELLANEOUS INCOME 900099 6116 6116 6116 285062 237058 0 48004 16217 2950 132 121007 TELEPHONE 22765 163071 1353484 1579307 3355794 1786590 1653726 1569204 3007210 3148511 0 0 X 0 0 0 0 3007210 3148511 3007210 3148511 3007210 3148511 121991 19310 0 X X 0 1 X 1 0 105605 105605 2222081 1462747 759334 915000 235559 679441 113108 88284 24824 1569204 X 443930 19310 139558 158868 285062 0 285062 302629 139558 139558 163071 0 163071 PART X, LINE 2: IBEW LOCAL #351 BUILDING ASSOCIATION, IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(2) 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 LOCAL 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 LOCAL UNION AND VARIOUS POSITIONS RELATED TO THE 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 FOR FISCAL YEAR 2025. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 139,558. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 139,558. X 0 0 0 CHARLES DELLA VECCHIA PRESIDENT 0 270621 0 0 0 0 0 132948 0 23391 0 426960 0 0 STEVEN DIMATTEO TREASURER 0 208244 0 0 0 0 0 107230 0 23391 0 338865 0 0 RYCK SIGNOR SECRETARY 0 208244 0 0 0 0 0 106188 0 23391 0 337823 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY 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 GOVERNING DOCUMENTS DISCLOSURE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 1 THE ORGANIZATIONS ACCOUNTING METHOD IS MODIFIED CASH BASIS. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A BOARD OF TRUSTEES THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE ELECTION OF INDEPENDENT ACCOUNTANTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. IBEW LOCAL 351 1113 BLACK HORSE PIKE FOLSOM NJ 08037 223292075 LABOR UNION NJ 501(C)(5) N/A 0 IBEW LOCAL 351 JATC FUND 1125 BLACK HORSE PIKE FOLSOM NJ 08037 237116450 NON PROFIT NJ 501(C)(3) N/A 0 LOCAL 351 IBEW PENSION PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 086280230 233417366 TO PROVIDE PENSION BENEFITS NJ 401(A) N/A 0 LOCAL 351 IBEW WELFARE PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 086280230 223235800 TO PROVIDE WELFARE BENEFITS NJ 501(C)(9) N/A 0 LOCAL 351 IBEW WELFARE AND SUPPLEMENTAL PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 086280230 223235800 TO PROVIDE SUPPLEMENTAL GROUP HEALTH BENEFITS NJ 501(C)(9) N/A 0 LOCAL 351 IBEW SURETY PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 086280230 223431479 TO PROVIDE ANNUITY BENEFITS NJ 401(A) N/A 0 NJ SAFETY AND TRAINING FUND PO BOX 1118 HAMMONTON NJ 080375118 232727433 TO PROVIDE SAFETY TRAINING AND PROVIDE FIRE RETARDANT CLOTHING NJ 501(C)(5) N/A 0 NEW JERSEY STATE ELECTRICAL ASSOCIATION CONSTRUCTION DIVISION 1113 BLACK HORSE PIKE FOLSOM NJ 08037 521780292 TO PROVIDE A FORUM FOR ELECTRICAL WORKERS TO DISCUSS INDUSTRY ISSUES NJ 501(C)(5) N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 IBEW LOCAL 351 J 360000 CASH RECEIVED IBEW LOCAL 351 JATC FUND J 10500 CASH RECEIVED