2024-01-29T14:58:46-06:00 2023-06-30 882730877 CHERRY BEKAERT ADVISORY LLC 200 SOUTH 10TH ST STE 900 RICHMOND VA 23219 990 2022-07-01 541858328 ATLANTIC COAST CHAPTER NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION ATLA 8046722234 2510 GRENOBLE ROAD RICHMOND VA 23294 RICHARD PADILLA EXECUTIVE DIRECTOR 8046722234 2024-01-16 1 RICHARD PADILLA 999009999 1 PAULA WENDLING P00536805 8046735700 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD PADILLA 2510 GRENOBLE ROAD RICHMOND VA 23294 1484098 0 X WWW.ACCNECA.ORG X 1997 VA TO PROMOTE ELECTRICAL CONTRACTORS ENGAGED IN BUSINESS TO ADVANCE THE INDUSTRY AND PROMOTE SOUND LABOR RELATIONS. 10 10 4 10 0 0 0 0 1340062 1331087 26118 99434 0 0 1366180 1430521 0 500 0 0 481168 669743 0 0 0 614266 670116 1095434 1340359 270746 90162 2666987 2802493 551291 601677 2115696 2200816 X TO PROMOTE MEETINGS OF ELECTRICAL CONTRACTORS WHO ARE ENGAGED IN BUSINESS IN VIRGINIA, NORTH CAROLINA, AND SOUTH CAROLINA AND TO PROMOTE SOUND LABOR RELATIONS. THE ORGANIZATION WORKS TO ADVANCE THE INDUSTRY THROUGH ADVOCACY, EDUCATION, RESEARCH AND STANDARDS DEVELOPMENT. 0 0 PROVIDES LABOR RELATIONS SERVICES TO MULTIEMPLOYER TRADE ASSOCIATION BARGAINING GROUPS - SERVICES INCLUDE CONTRACT NEGOTIATIONS, ADMINISTRATION, AND ARBITRATION REPRESENTATION. ALSO PROVIDES EDUCATION SERVICES, PLUS TRADE SHOW SERVICES. THERE ARE 34 ELECTRICAL CONTRACTOR MEMBERS WITHIN THE CHAPTER. 0 0 1 0 0 0 0 1 0 1 0 0 1 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 0 1 0 0 4 1 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 VA X MELISSA STAHL 8042830976 2510 GRENOBLE ROAD RICHMOND VA 23294 KEVIN HEBERT PRESIDENT & CHARLOTTE DIV. DIR. 2.00 X X 0 0 0 W ROBERT O'NEAL GOVERNOR & HAMPTON DIV. DIR. 2.00 X X 0 0 0 MICHAEL CRIBBS 1ST VP & DURHAM DIV. DIR. 2.00 X X 0 0 0 ROBERT M MANN JR 2ND VP & TIDEWATER DIV. DIR. 2.00 X X 0 0 0 DAVID B HART TREASURER & MULTI DIV. DIR. 2.00 X X 0 0 0 JARED BARFIELD CHARLOTTE DIV. DIR. 2.00 X 0 0 0 RICHARD TINSLEY RICHMOND DIV. DIR. 2.00 X 0 0 0 CARSON ROGERS RICHMOND DIV. DIR. 2.00 X 0 0 0 E G RUDY MIDDLETON III TIDEWATER DIV. DIR. 2.00 X 0 0 0 TERRY J LETTE AT-LARGE CAROLINA'S BOARD 2.00 X 0 0 0 LAWRENCE R MOTER JR SECRETARY/EXECUTIVE DIR. (THRU 2/2023) 40.00 X 179789 0 26097 RICHARD PADILLA SECRETARY/EXECUTIVE DIR. (FROM 3/2023) 40.00 X 57168 0 10337 236957 0 36434 1 0 1 0 0 NECA SERVICE CHARGE 900099 887358 887358 RECEIVING FUND INCOME 900099 420337 420337 NEBF SERVICE CHARGE 900099 19200 19200 NLMCC PROCESSING 900099 4192 4192 1331087 110116 110116 42895 53577 -10682 -10682 -10682 1430521 1331087 0 99434 500 332198 235102 24344 40072 38027 962 30378 3052 5000 47147 27366 18861 93960 134064 1725 138029 25939 3973 SAFETY AND EDUCATION 92608 LABOR RELATIONS 33532 DISTRICT PROGRAMS 4601 CHAPTER LIBRARY 2575 6344 1340359 918209 1079885 1177553 1173854 126309 116429 514934 292378 233107 222556 52502 47460 159307 162309 2666987 2802493 103956 113902 58427 55152 388908 432623 551291 601677 X 2115696 2200816 2115696 2200816 2666987 2802493 90162 -5042 0 X 0 1 X 1 0 500 0 500 500 0 PART I-A, LINE 1: THE ORGANIZATION MADE A $500 CONTRIBUTION TO THE CAMPAIGN FOR GEARY HIGGINS, A DELEGATE RUNNING FOR VIRGINIA'S 30TH HOUSE DISTRICT. 0 1 X 31081 31081 195249 130838 64411 288604 161540 127064 222556 CASH SURRENDER VALUE OF LIFE INSURANCE ANNUITY 158673 DUE FROM RELATED PARTIES 3636 162309 X 1433109 -5042 -5042 1438151 3052 -10682 -7630 1430521 1347989 10682 10682 1337307 3052 3052 1340359 PART IV, LINE 2B: THE ASSOCIATION MAINTAINS A FIDUCIARY RESPONSIBILITY FOR FUNDS BELONGING TO INDIVIDUAL MEMBERS OF APPROXIMATELY 30 CONTRACTORS. THE BALANCE OF THESE FUNDS WAS $432,623 AND $388,908 AT JUNE 30, 2023 AND 2022, RESPECTIVELY, AND IS SHOWN AS A LIABILITY ON THE ACCOMPANYING FINANCIAL STATEMENTS. PRIOR TO OCTOBER 2018, FIVE CENTS FOR EACH HOUR WORKED BY COLLECTIVE BARGAINING UNIT EMPLOYEES ARE CREDITED TO THE MEMBER'S ACCOUNT FROM THEIR 1% NECA MEMBER SERVICE CHARGE. SUBSEQUENT TO OCTOBER 2018, THE NEGOTIATED AGREEMENT WAS AMENDED AND FOUR CENTS FOR EACH HOUR WORKED IS CREDITED TO THE MEMBER'S ACCOUNT FROM THEIR 1% NECA MEMBER SERVICE CHARGE. DISBURSEMENTS ARE MADE FROM THIS ACCOUNT FOR BUSINESS EXPENSES OF THE MEMBERS AS REQUESTED. THE VOLUME OF RECEIPTS AND DISBURSEMENTS VARIES EACH YEAR BUT APPROXIMATED $93,000 AND $122,000 IN RECEIPTS AND $49,000 AND $61,000 IN DISBURSEMENTS FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, RESPECTIVELY. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GAAP ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THE ASSOCIATION SATISFIES THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT JUNE 30, 2023. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE ASSOCIATION HAD NO SIGNIFICANT UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023 AND 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY -10,682. X 1 1 X X X 0 0 0 LAWRENCE R MOTER JR SECRETARY/EXECUTIVE DIR. (THRU 2/202 150356 0 24500 0 4933 0 9777 0 16320 0 205886 0 0 0 PART I, LINE 1A THE ORGANIZATION REIMBURSES FOR TRAVEL FOR SPOUSES AND COMPANIONS TO NATIONAL CONVENTIONS FOR OFFICERS OF THE ORGANIZATION. THIS IS INCLUDED AS A NONTAXABLE BENEFIT TO THE OFFICER. PART I, LINE 1B THE ORGANIZATION HAS AN EXPENSE FORM AND REQUIRES RECEIPT COPIES OF ALL MAJOR RECEIPTS. THE ORGANIZATION ALSO USES ERISA TRUST FUND REIMBURSEMENT FORMS WHICH REQUIRE DOCUMENTATION. PART I, LINE 3 THE INDEPENDENT BUDGET COMPENSATION COMMITTEE USES GUIDESTAR TO OBTAIN 990'S OF SIMILAR ORGANIZATIONS FOR COMPARATIVE ANALYSIS. THE COMMITTEE REVIEWS COMPARABLE ASSOCIATIONS IN ORDER TO DETERMINE THE APPROPRIATE SALARY FOR THE ORGANIZATION'S TOP OFFICIALS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THIS CHAPTER ARE CLASSIFIED AS PERMANENT MEMBERS OR TEMPORARY MEMBERS. PERMANENT MEMBERS ARE THOSE MEMBERS WHO HAVE A PERMANENTLY ESTABLISHED PLACE OF BUSINESS IN THIS CHAPTER'S JURISDICTION AND WHO HAVE APPLIED FOR AND BEEN ACCEPTED IN DUE FORM TO MEMBERSHIP IN THIS CHAPTER. TEMPORARY MEMBERS ARE THOSE PERSONS WHO ARE MEMBERS OF THE NATIONAL ASSOCIATION AND MEET THE REQUIREMENTS OF PERMANENT MEMBERS EXCEPT THAT THEY DO NOT MAINTAIN A PERMANENT PLACE OF BUSINESS IN THIS CHAPTER'S JURISDICTION. EACH MEMBER SHALL SUBMIT AN APPLICATION FOR MEMBERSHIP TO BE REFERRRED TO THE BOARD OF DIRECTORS FOR APPROVAL. EACH MEMBER IN GOOD STANDING WILL HAVE THE FOLLOWING NUMBER OF VOTES: ONE VOTE FROM ONE TO THE FIRST 75,000 MAN HOURS, ONE ADDITIONAL VOTE FOR ANY MAN HOURS IN EXCESS OF 75,000 UP TO AND INCLUDING 150,000 MAN HOURS; AND ONE ADDITIONAL VOTE FOR ANY MAN HOURS IN EXCESS OF 150,000 MAN HOURS. FORM 990, PART VI, SECTION A, LINE 7A THE ELECTION OF MEMBERS OF THE BOARD OF DIRECTORS SHALL BE HELD EVERY TWO YEARS IN THE DECEMBER PRIOR TO THE BEGINNING OF THE FISCAL YEAR. THE DIVISIONS OF THE ORGANIZATION ELECT DIRECTORS IN THE FALL MEETING. THE NEWLY ELECTED BOARD MEMBERS ELECT OFFICERS AT THE FIRST MEETING AFTER THE FALL DIVISIONAL ELECTIONS. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD IS EMPOWERED TO ACT ON ALL MATTERS, EXCEPT BY-LAW AMENDMENTS AT REGULARLY SCHEDULED MEETINGS HELD AT LEAST ONCE A MONTH. BY-LAW AMENDMENTS MUST BE APPROVED AT A PROPERLY SCHEDULED MEMBERSHIP MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS ARE REQUIRED TO INITIALLY SIGN A STATEMENT ACKNOWLEDGING THAT THEY UNDERSTAND AND AGREE TO ABIDE BY THE CONFLICTS OF INTEREST POLICY. THIS POLICY IS REVIEWED EVERY YEAR AT THE BOARD'S DECEMBER MEETING. ANY NEW OR POTENTIAL CONFLICTS WILL BE DOCUMENTED IN THE MINUTES. IN THE EVENT THAT A BOARD MEMBER HAS A POTENTIAL CONFLICT OF INTEREST DURING THE YEAR, SUCH BOARD MEMBER SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS OR VOTE ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT BUDGET COMPENSATION COMMITTEE USES GUIDESTAR TO OBTAIN 990'S OF SIMILAR ORGANIZATIONS FOR COMPARATIVE ANALYSIS. THE COMMITTEE REVIEWS COMPARABLE ASSOCIATIONS IN ORDER TO DETERMINE THE APPROPRIATE SALARY FOR THE ORGANIZATION'S TOP OFFICIALS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.