2024-09-16T11:52:53-05:00 2023-06-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-07-01 226063918 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 1289 LOCAL % TIM COUCHOUD INTE 7329189559 PO BOX 1690 WALL NJ 07719 TIM COUCHOUD TREASURER 7329189559 2024-09-09 true RICHARD RUVELSON P00234075 3012726000 2022 2024-08-08 14:25:15Z TIM COUCHOUD PO BOX 1690 WALL NJ 07719 1490797 false 0064 X www.ibew1289.org X 1891 NJ LABOR UNION TO ORGANIZE, REPRESENT, AND SERVE THE WORKERS WITHIN ITS JURISDICTION IN THE ELECTRICAL CONSTRUCTION INDUSTRY. 12 0 31 0 0 0 0 0 1421039 1431657 30821 59140 0 0 1451860 1490797 577 1577 0 0 641960 684013 0 0 0 794854 742179 1437391 1427769 14469 63028 2301985 2487551 0 0 2301985 2487551 LABOR UNION TO ORGANIZE, REPRESENT, AND SERVE THE WORKERS WITHIN ITS JURISDICTION IN THE ELECTRICAL CONSTRUCTION INDUSTRY. false false REPRESENTATION OF THE MEMBERS TO ORGANIZE, ENSURE FAIR WAGES AND WORKING CONDITIONS FOR THE BETTERMENT OF ITS MEMBERS. false false false true false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 7 0 true 31 true false false false false false false false false X 12 0 false false false false true true false true true false false false false false true false false false X TIM COUCHOUD 7329189559 PO BOX 1690 WALL NJ 07719 JEFFREY A ECKLOF PRESIDENT 40.0 0.0 X X 178974 0 14623 JEFFREY MUNYAN ASST. BUSINESS MGR. 40.0 0.0 X 147936 0 31243 SANDRA D'ALESSIO RECORDING SECRETARY 40.0 0.0 X X 87773 0 6829 TIMOTHY COUCHOUD TREASURER 15.0 0.0 X X 23527 0 0 ROBERTO GONZALEZ FINANCIAL SECRETARY 25.0 0.0 X X 20164 0 0 ROBERT BRUNO VICE PRESIDENT 14.0 0.0 X X 18288 0 0 STEVE PROSSER EXEC. BD CHAIRMAN/SR. BUS REP 1.0 0.0 X 14110 0 0 PATRICK J HUGHES EXECUTIVE BOARD SECRETARY 1.0 0.0 X 5161 0 0 MATTHEW MERCURIO EXECUTIVE BOARD MEMBER 0.0 0.0 X 2418 0 0 JAMES A LOVENBERG EXECUTIVE BOARD MEMBER 1.0 0.0 X 1957 0 0 JANICE BEAUFORD-AYERS EXECUTIVE BOARD MEMBER 0.0 0.0 X 800 0 0 KEVIN BADA EXECUTIVE BOARD MEMBER 1.0 0.0 X 0 0 0 JONATHAN ENG EXECUTIVE BOARD MEMBER 1.0 0.0 X 0 0 0 501108 0 52695 2 false true false 0 0 MEMBERSHIP DUES 900099 1431657 1431657 1431657 59140 59140 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1490797 1431657 0 59140 1577 0 0 0 431085 0 200016 0 8219 44693 0 56453 60794 0 0 14041 16052 23700 13704 8440 0 54564 49374 0 973 0 407420 14062 15094 OTHER DUES 5269 OTHER EXPENSES 2239 1427769 355488 390466 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 205345 172251 47156 33094 1894998 2058463 0 0 0 0 0 0 4343 5528 2301985 2487551 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2301985 2487551 0 0 2301985 2487551 2301985 2487551 X 63028 30880 91658 X false true X false true true false 205345 172251 33094 33094 0 0 X 1519959 30880 30880 1489079 1718 1718 1490797 1423065 1423065 4704 4704 1427769 PART X, LINE 2 - FIN 48 STATEMENT The Local is exempt from the federal income taxes under the provisions of Section 501 (c)(5) of the Internal Revenue Code and files form 990. 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 2023 and 2022. The Local has filed Internal Revenue Service (IRS) Form 990, Return of Organization Exempt from Income Tax, as required. Currently, the 2020 to 2023 tax years are open and subject to examination by the IRS. However, the Local is not currently under audit nor has Local been contacted by any of the taxing authorities. PART XI, LINE 4B: $1,718 FINANCIAL TO TAX ACCOUNTING METHOD DIFFERENCE PART XII, LINE 4B: $4,704 FINANCIALS TO TAX ACCOUNTING METHOD DIFFERENCE false false false JEFFREY A ECKLOF PRESIDENT 178974 0 0 0 0 0 7233 0 7390 0 193597 0 0 0 JEFFREY MUNYAN ASST. BUSINESS MGR. 147936 0 0 0 0 0 30031 0 1212 0 179179 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE LOCAL IS COMPRISED OF DUES PAYING MEMBERS AS IN ACCORDANCE WITH ARTICLES XIX AND XX OF THE IBEW CONSTITUTION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS IN GOOD STANDING HAVE THE RIGHT TO VOTE FOR OFFICERS BY SECRET BALLOTING ONLY. FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW HAS OR WILL BE CONDUCTED. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 $91,658 NET ASSET RECONCILIATION DIFFERENCE, PRIOR YEAR FINANCIALS ISSUED AFTER TAX FILING. WE REQUEST AN ABATEMENT OF ANY LATE FILING PENALTY DUE TO AN OVERSIGHT ON SOME RETURNS IN OUR TRACKING SYSTEM THAT WERE NOT PROPERLY MOVED OVER TO THE NEXT TAX FILING PERIOD AND UPON DISCOVERY WE GATHERED THE INFORMATION AND PREPARED THE RETURN FOR FILING SOON AS POSSIBLE. WE HAVE UPDATED OUR PROCEDURES AND SAFEGUARDS WITHIN OUR TRACKING SYSTEM TO PREVENT THIS OCCURANCE FROM HAPPENING IN THE FUTURE. THE FAILURE TO FILE IN A TIMELY MANNER WAS INADVERTANT, NOT WILLFUL, OR NEGLECTFUL AND HAVE DEMONSTRATED A REASONABLE CAUSE FOR PENALTY ABATEMENT.