2024-03-11T10:34:10-05:00 2023-04-30 464547996 E J CALLAHAN & ASSOCIATES LLC ONE PLEASURE ISLAND ROAD SUITE 2A WAKEFIELD MA 01880 990 2022-05-01 824156294 PIPEFITTERS LOCAL UNION NO 537 EDUCATION TRUST FUND PIPE 6178253777 40 ENTERPRISE STREET DORCHESTER MA 02125 DANIEL O'BRIEN CO-CHAIR 6178253777 2024-03-04 1 DANIEL OBRIEN XXX-XX-XXXX 0 EDWARD J CALLAHAN CPA P00314334 6179747697 2024-03-04 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIEL O'BRIEN 40 ENTERPRISE STREET DORCHESTER MA 02125 10528341 0 X WWW.PIPEFITTERS537.ORG X 1969 MA NON-PROFIT ORGANIZATION WHICH PROVIDES TRAINING FOR PIPEFITTER APPRENTICES. 8 8 45 0 0 0 32323 418707 9739263 9585990 -117060 178649 346501 344995 10001027 10528341 0 0 0 0 1978940 2214179 0 0 0 2831875 2918014 4810815 5132193 5190212 5396148 52682067 54214328 5030452 1166565 47651615 53047763 NON-PROFIT ORGANIZATION WHICH PROVIDES TRAINING FOR PIPEFITTER APPRENTICES. 0 0 4351789 9603174 TRAINING OF PIPEFITTERS 4351789 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 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 0 0 0 1 208 0 45 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 MA X X PAUL MCGRATH 6178253777 40 ENTERPRISE STREET DORCHESTER MA 02125 BOB GALLAGHER TRUSTEE 3.00 X 0 0 0 MIKE GRINNELL TRUSTEE 3.00 X 0 0 0 TROY M DINAPOLI TRUSTEE 3.00 X 0 0 0 BRIAN POTTER TRUSTEE 3.00 X 0 0 0 JAMES O'BRIEN TRUSTEE 3.00 X 0 0 0 DANIEL O'BRIEN TRUSTEE 3.00 X 0 0 0 BRIAN NICHOLSON TRUSTEE 3.00 X 0 0 0 JOHN KELLY TRUSTEE 3.00 X 0 0 0 PAUL MCGRATH TRAINING COORDINATOR 45.00 X 176041 0 117684 PETER ANLWARD INSTRUCTOR 40.00 X 161702 0 68394 337743 0 186078 2 0 1 0 0 418707 418707 EMPLOYER CONTRIBUTIONS 900099 9585990 9585990 9585990 178649 178649 327811 0 327811 327811 327811 MISCELLANOUS REVENUE 900099 17184 17184 17184 10528341 9603174 0 506460 281889 281889 1292773 1292773 44699 33524 11175 475405 356554 118851 119413 119413 60918 60918 72279 72279 13840 13840 93344 1637 91707 260297 223473 36824 104515 88495 16020 57347 57347 1464039 1317635 146404 92493 92493 BUILDING AND MAINTENANC 261069 234962 26107 SCHOOL EXPENSE 250002 250002 APPRENTICE BANQUET 56041 56041 LICENSE EXPENSE 34596 34596 97234 60795 36439 5132193 4351789 780404 0 3515340 3979007 4274363 6456479 840999 1009718 111907 153824 49633902 7018602 43939458 42615300 52682067 54214328 282035 190794 4748417 975771 5030452 1166565 X 47651615 53047763 47651615 53047763 52682067 54214328 5396148 0 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7371344 7371344 38967422 4137454 34829968 3295136 2881148 413988 42615300 X 10528341 0 10528341 0 10528341 5132193 0 5132193 0 5132193 PART X, LINE 2: THERE ARE NO UNCERTAIN TAX POSITIONS ON THE FINANCIAL STATEMENTS PART X, LINE 2 THE FUND IS A NONPROFIT ORGANIZATION, AND IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOMES TAXES IS REFLECTED IN THE ACCOMPANYING STATEMENT OF ACTIVITIES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECONGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND DEPARTMENT OF LABOR. THE FUND ADMINISTRATION HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF APRIL 30, 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECONGITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THAT THE FUND'S INCOME TAX RETURNS FOR TAX YEARS 2017 THROUGH 2019 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUATORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NONDISCRIMINATORY POLICY IS DESCRIBED TO ALL MEMBERS WITHIN THE ORGANIZATION HAND BOOK AND BY LAWS X X X 0 0 0 0 0 0 0 0 0 PAUL MCGRATH TRAINING COORDINATOR 176041 0 0 0 0 0 88711 0 28973 0 293725 0 0 0 PETER ANLWARD INSTRUCTOR 161702 0 0 0 0 0 42640 0 25754 0 230096 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT BASED ON INFORMATION PROVIDED BY THE DIRECTOR AND THE IN-HOUSE BOOKKEEPER. THE CO-CHAIRS OF THE BOARD OF TRUSTEES REVIEW THE FORM 990 PRIOR TO FIING. IN ADDITION, A COPY OF THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S TRUSTEES, OFFICERS, AND DIRECTORS ARE REQUIRED TO DISCLOSE THEIR PERSONAL, BUSINESS AND ORGANIZATIONAL INTEREST AND AFFILIATIONS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A IN SETTING THE DIRECTOR'S SALARY, THE BOARD OF TRUSTEE REVIEWS THE COMPENSATION OF EXPERIENCED JOUNRNEY WORKERS WITH THE SKILL LEVEL NECESSARY TO OPERATE A TRAINING PROGRAM AND REVIEWS THE COMPENSATION AT SIX MONTH INTERVALS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS TRUST AGREEEMENT, FINANCIAL STATEMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE FOR THE PUBLIC. THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST TO THE EXTENT REQUIRED BY ERISA. FINANCIAL STATEMENT REVIEW PROCESS THE FINANCIAL STATEMENTS ARE PRESENTED TO THE TRUSTEES AT A MONTHLY BOARD MEETING. THE TRUSTEES REVIEW AND APPROVE THE FINANCIAL STATEMENTS FOR ISSUANCE UPON AN ACCEPTABLE VOTE.