2026-07-31T15:01:09-05:00 2025-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2025-01-01 221732686 INTERNATIONAL ASSOCIATION OF HEAT & FROST INSULATORS & ALLIED WORKERS INTE 6095878905 1502 SOUTH OLDEN AVENUE TRENTON NJ 08610 CHESTER GESEMYER BUSINESS MANAGER 6095878905 2026-07-31 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2025 2025-03-06 01:10:19Z CHESTER GESEMYER 1502 SOUTH OLDEN AVENUE TRENTON NJ 08610 1589424 0 X N/A X LOCAL 1928 NJ LABOR ORGANIZATION 10 3 15 0 0 0 0 0 1609316 1366770 16753 19133 193114 203521 1819183 1589424 0 0 0 17000 815359 921592 0 0 0 471460 455516 1286819 1394108 532364 195316 1539415 1734731 0 0 1539415 1734731 TO ASSIST IN PROVIDING FAIR WAGES AND BENEFITS TO ITS MEMBERS IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT. 0 0 LABOR UNION ORGANIZED TO REPRESENT INSULATORS AND ASBESTOS WORKERS 0 0 0 1 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 1 0 0 1 16 0 1 15 1 0 0 0 0 0 0 0 0 0 0 X 10 3 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X TREASURER 6095878905 1502 SOUTH OLDEN AVENUE TRENTON NJ 08610 CHESTER J GESEMYER BUSINESS MANAGER/CORR SEC 40.00 X 144960 0 113078 JOSEPH TORRETA BUS AGENT/JATC ADMINISTRATOR 2.00 X 138928 0 111718 WILLIAM SEILER ORGANIZER/EXEC BOARD 40.00 X 126843 0 108826 JAMES DAVIS PRESIDENT 2.00 X 5420 0 0 ANDREW OSINCHAK FINANCIAL/RECORDING SECRETARY 2.00 X 27348 0 0 JAMES SECODA VICE PRESIDENT 2.00 X 917 0 0 JAMES RANEY EXEC BOARD/TRUSTEE 2.00 X 458 0 0 MICHAEL KERN EXEC BOARD/TRUSTEE 2.00 X 0 0 0 JAMES O'NEIL EXEC BOARD 2.00 X 4200 0 0 CARLO NICCLO SGT AT ARMS 2.00 X 0 0 0 449074 0 333622 3 0 1 0 0 WORK ASSESSMENTS 900099 1363850 1363850 APPLICATIONS, FEES & F 900099 2920 2920 1366770 19133 19133 EXPENSE REIMBURSEMENTS 900099 203521 203521 203521 1589424 1570291 0 19133 17000 449074 22338 213207 197564 39409 3438 8600 1610 7010 35788 33724 16191 4674 42800 53374 PER CAPITA TAX 69479 OFFICER ALLOWANCES 45850 DONATIONS & CONTRIBUTIO 32642 JOB TARGETING 25000 75336 1394108 721232 813400 518078 596726 527174 202569 300105 324605 1539415 1734731 0 0 X 1539415 1734731 1539415 1734731 1539415 1734731 195316 0 X X 0 1 X 1 0 0 0 0 1366770 50000 50000 171812 92020 79792 153235 64327 88908 152127 46222 105905 324605 X 1589424 0 1589424 0 1589424 1394108 0 1394108 0 1394108 PART X, LINE 2: THE LOCAL IS A NONPROFIT ORGANIZATION AND HAS OBTAINED ITS DETERMINATION LETTER, IN WHICH THE INTERNAL REVENUE SERVICE ("IRS") STATES THAT THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) 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. THE LOCAL HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. THE 2022 TO 2025 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE LOCAL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE LOCAL BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. X 0 0 0 CHESTER J GESEMYER BUSINESS MANAGER/CORR SEC 144960 0 0 0 0 0 66637 0 46441 0 258038 0 0 0 JOSEPH TORRETA BUS AGENT/JATC ADMINISTRATOR 138928 0 0 0 0 0 65277 0 46441 0 250646 0 0 0 WILLIAM SEILER ORGANIZER/EXEC BOARD 126843 0 0 0 0 0 62385 0 46441 0 235669 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 112 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS BOTH ACTIVE AND RETIRED MEMBERS WHO HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A COPY IS PROVIDED TO AN OFFICER UPON ITS FILING. THE INFORMATION IS GATHERED AND FINDINGS ARE DISCUSSED WITH MANAGEMENT PRIOR TO SUBMISSION OF THE 990. FORM 990, PART VI, SECTION C, LINE 19 LOCAL DISCLOSES SUCH INFORMATION ON THE FORM 990, WHICH IS A PUBLIC DOCUMENT. ALL OF THIS INFORMATION IS DISCLOSED IN THE ORGANIZATION'S GOVERNING CONSTITUTION AND BYLAWS. FORM 990, PART XI, LINE 1 THE ORGANIZATIONS ACCOUNTING METHOD IS MODIFIED CASH BASIS. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. INSULATORS AND ASBESTOS WORKERS EDUCATION FUND 1502 SOUTH OLDEN AVENUE TRENTON NJ 08610 208249202 PROVIDE TRAINING TO APPRENTICES AND JOURNEYMEN NJ 501(C)(3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 INSULATORS & ASBESTOS LOCAL 89 JATC Q 203521 REIMBURSED EXPENSES