2024-11-15T13:25:29-06:00 2023-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2023-01-01 341269418 PLUMBERS LOCAL UNION #55 SUPPLEMENTAL UNEMPLOYMENT BENEFIT FUND PLUM 2164590099 980 KEYNOTE CIRCLE BROOKLYN HEIGHTS OH 44131 SHAWN GRAY ADMINISTRATOR 2164590099 2024-11-11 1 0 JEFFREY R SPENCER CPA P01367852 2168317171 2024-11-11 2023 2024-10-15 13:58:12Z SHAWN GRAY 980 KEYNOTE CIRCLE BROOKLYN HEIGHTS OH 44131 68244 0 X N/A X 1929 OH VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION WHICH PROVIDES (CONTINUED ON SCHEDULE O)SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO UNION EMPLOYEES. 6 0 0 0 0 0 0 0 7577 25155 34488 43089 0 0 42065 68244 0 0 105030 84503 1990 5651 0 0 0 80801 78173 187821 168327 -145756 -100083 1381782 1346684 5354 2078 1376428 1344606 VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION WHICH PROVIDES SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO UNION EMPLOYEES. 0 0 168327 PROVISION OF SUPPLEMENTAL UNEMPLOYMENT BENEFITS AND SEPARATION BENEFITS TO MEMBERS OF PLUMBERS UNION LOCAL NO. 55. 168327 0 0 0 0 0 0 0 0 0 1 1 0 0 1 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 X 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 0 0 0 X SHAWN GRAY 2164590099 980 KEYNOTE CIRCLE BROOKLYN HEIGHTS OH 44131 SHAWN GRAY ADMINISTRATOR 5.50 50.00 X X 0 148189 95471 JEFF EPSTEIN CHAIRMAN 1.00 X X 0 0 0 MICHAEL T GALLAGHER TRUSTEE 1.00 0.50 X 0 0 0 ROGER JOZIUK TRUSTEE 1.00 X 0 0 0 DAN KRONENFELD TRUSTEE 1.00 X 0 0 0 RICO LOPEZ TRUSTEE 1.00 X 0 0 0 RICHARD RUSSELL TRUSTEE 1.00 X 0 0 0 BURT SKEEL TRUSTEE 1.00 X 0 0 0 TIMOTHY WHEELER TRUSTEE 1.00 2.00 X 0 0 0 0 148189 95471 0 0 1 0 0 CONTRIBUTIONS 900099 25155 25155 25155 43089 43089 68244 25155 0 43089 84503 5651 5003 27352 7000 12417 3586 2873 CLERICAL & OTHER EXP 18250 TRUSTEE FEES 1692 168327 52532 46322 18676 125295 22846 22846 0 0 1310574 1175067 1381782 1346684 5354 2078 5354 2078 X 1376428 1344606 1376428 1344606 1381782 1346684 -100083 68261 0 X X 0 1 X 0 0 22846 22846 0 0 REGISTERED INVESTMENT COMPANIES 1175067 C 1175067 TAXES WITHHELD 2078 2078 X 136505 68261 68261 68244 0 68244 168327 0 168327 0 168327 PART X, LINE 2: THE PLAN HAS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED MAY 10, 1979, STATING THAT THE VEBA TRUST ESTABLISHED UNDER THE PLAN WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2023 OR 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST WAS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATE. THE MODIFIED CASH BASIS OF ACCOUNTING REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X 0 0 0 SHAWN GRAY ADMINISTRATOR 0 148189 0 0 0 0 0 95471 0 0 0 243660 0 0 PART I, LINE 5 AND PART V, LINE 2A: THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. THE FORM W-2S ISSUED ARE FOR SUPPLEMENTAL UNEMPLOYMENT BENEFITS PAID TO MEMBERS OF PLUMBERS UNION LOCAL 55. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION REVIEWS THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD: MODIFIED CASH BASIS JOURNEYMEN PLUMBERS UNION LOCAL #55 OF THE UNITED ASC PLUMBERS & PIPEFITTER 980 KEYNOTE CIRCLE BROOKLYN HEIGHTS OH 44131 340320390 LOCAL UNION OH 501(C)(5) 0 PLUMBERS FIFTY-FIVE REALTY CORP 980 KEYNOTE CIRCLE BROOKLYN HEIGHTS OH 44131 203819611 REAL ESTATE OH 501(C)(2) 0 PLUMBERS LOCAL 55 DEFINED CONTRIBUTION RETIREMENT PLAN 980 KEYNOTE CIRCLE BROOKLYN HEIGHTS OH 44131 204805291 DEFINED CONTRIBUTION RETIREMENT PLAN OH 401 0 PLUMBERS UNION LOCAL NO 55 PENSION PLAN 980 KEYNOTE CIRCLE BROOKLYN HEIGHTS OH 44131 346514703 PENSION PLAN OH 401 0 PLUMBERS UNION LOCAL 55 HEALTH & WELFARE PLAN 980 KEYNOTE CIRCLE BROOKLYN HEIGHTS OH 44131 340754952 HEALTH & WELFARE PLAN OH 501(C)(9) 0 CLEVELAND PLUMBERS JOINT APPRENTICESHIP TRUST FUND 980 KEYNOTE CIRCLE BROOKLYN HEIGHTS OH 44131 346650624 PLUMBING INDUSTRY TRAINING OH 501(C)(3) LINE 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 JOURNEYMEN PLUMBERS UNION LOCAL #55 OF THE UNITED ASC PLUMBERS & PIPEFITTE P 18250 FAIR VALUE