2024-01-30T10:36:09-05:00 2023-06-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2022-07-01 510057784 PLUMBERS & PIPEFITTERS LOCAL UNION 74 PLUM 201 EXECUTIVE DRIVE NEWARK DE 19702 MICHAEL HACKENDORN BUSINESS MANAGER 3026367400 2024-01-27 true MICHAEL HACKENDORN 999009999 false JOSEPH V GIORDANO CPA P01249336 3022660202 2024-01-27 2022 2023-04-26 12:10:37Z MICHAEL HACKENDORN 201 EXECUTIVE DRIVE NEWARK DE 19702 2377153 false X X 1960 DE TO PROMOTE EFFICIENCY AND PRODUCTIVITY IN THE PLUMBER AND PIPEFITTER TRADES. 13 13 13 0 1773188 2057043 0 771 4193 -183119 -42490 1590840 2018746 0 0 1002120 944543 0 0 883201 1003326 1885321 1947869 -294481 70877 10382811 10483283 246302 275429 10136509 10207854 TO PROMOTE EFFICIENCY AND PRODUCTIVITY IN THE PLUMBER AND PIPEFITTER TRADES. false false TO RAISE AND MAINTAIN THE STANDARDS OF SKILLS IN THE INDUSTRY; TO REDUCE HOURS OF DAILY LABOR; TO FURNISH AID TO FAMILIES OF DECEASED MEMBERS; TO USE ALL LEGAL AND ALTERNATIVE MEANS TO ADVANCE AND EVALUATE MORAL, INTELLECTUAL, FINANCIAL AND SOCIAL CONDITIONS OF ALL MEMBERS; AND TO ENTER INTO AGREEMENT WITH EMPLOYERS ENGAGED IN THE PLUMBING AND PIPEFITTING INDUSTRY SO THAT ALL CONCERNED MAY WORK IN A COMPLETE ACCORD AND TO MUTUAL ADVANTAGE. false false true true false false false false false true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false true 34 0 false 13 true false false false false false false false false X 13 13 false false false false true true true true true false false false false false true true true false X X MICHAEL HACKENDORN 3026367400 201 EXECUTIVE DRIVE NEWARK DE 19702 MICHAEL HACKENDORN BUSINESS MAN 40.00 X 149123 0 108761 HOWARD HALVERSON VICE PRESIDE 40.00 X 133224 0 104786 CHRISTOPHER MUNTZ FINANCIAL SE 40.00 X 133224 0 104786 415571 318333 3 false true false 2040376 16667 2057043 4193 4193 270225 308630 -38405 -38405 -38405 40569 49777 -9208 -9208 MISCELLANEOUS INCOME 531190 2673 2673 REINSTATEMENT FEES 531190 1600 1600 CERTIFICATION FEE 531190 750 750 100 100 5123 2018746 -37655 -642 359914 116441 212455 205165 50568 19017 41149 44466 81566 60041 88402 28055 409 57094 5208 PER CAPITA TAXES 297201 POLITICAL CONTRIBUTIONS 66566 DEATH & RETIREMT BENEFITS 58371 LICENSES 55377 100404 1947869 0 0 0 2080545 2089485 191384 368771 62609 99045 29213 25905 11141469 3429722 7869248 7711747 149812 188330 10382811 10483283 195918 219648 50384 55781 246302 275429 X 9022169 8968553 1114340 1239301 10136509 10207854 10382811 10483283 X 70877 468 X false true X true false 66566 66244 66244 false UA POLITICAL EDUCATION COMMITTEE 3 PARK PLACE ANNAPOLIS MD 21401 26444 WALSH FOR THE 9TH 2607 BELAIRE DRIVE WILMINGTON DE 19808 600 KIM WILLIAMS FOR STATE REP 23 WEER CIRCLE WILMINGTON DE 19808 600 TOWNSEND FOR DELAWARE SENATE PO BOX 7835 NEWARK DE 19714 600 PA PIPE TRADES ASSOCIATION 14420 TOWNSEND RD PHILADELPHIA PA 19154 5000 DE SENATE MAJORITY CAUCUS COMMITTEE 56 RIVER WOODS DR WILMINGTON DE 19809 14500 COMMITTEE TO ELECT PAUL BAUMBACH 36 SCOTH PINE RD NEWARK DE 19711 600 COMMITTEE - ELECT BETHANY HALL LONG 127 ST AUGUSTINE COURT MIDDLETOWN DE 19709 1200 DEMOCRATS 2022 PO BOX 9520 WILMINGTON DE 19809 1500 SEN-R PAC 38489 HICKMAN RD OCEAN VIEW DE 19970 2000 FRIENDS OF SEAN LYNN 282 TROON RD DOVER DE 19904 600 FRIENDS OF CYNDIE ROMER 105 ENTRE LN NEWARK DE 19702 600 CAMPAIGN TO ELECT OSIENSKI 183 SCOTTFIELD DR NEWARK DE 19713 1200 FRIENDS OF SOPHIE PHILLIPS 723 BRANDYWINE DR BEAR DE 19701 600 CITIZENS FOR FRANK COOKE PO BOX 12642 WILMINGTON DE 19701 600 FRIENDS OF VALERIE LONGHURST 111 TUCKAHOE LN BEAR DE 19701 600 LARRY LAMBERT FOR STATE 18 YALE AVE CLAYMONT DE 19703 600 FRIENDS FOR DEBRA HEFFERNAN 113 BLUE ROCK RD WILMINGTON DE 19809 600 DORSEY WALKER FOR DE 1714 CHESTNUT ST WILMINGTON DE 19805 600 PEOPLE FOR PARADEE 22 BELL MINER CT DOVER DE 19904 600 FRIENDS TO ELECT KYRA HOFFNER 3024 FAST LANDING RD DOVER DE 19901 600 FRIENDS OF MARIE PINKNEY 334 VICTORIA BLVD NEWARK DE 19702 600 FRIENDS FOR HANSEN 214 HORSESHOE DR MIDDLETOWN DE 19709 600 FRIENDS OF KYLE EVANS GAY 2400 WEST HEATHER RD WILMINGTON DE 19803 600 FRIENDS OF LAURA STURGEON 414 FOULKSTONE RD WILMINGTON DE 19803 600 DARIUS BROWN FOR STATE SENATE PO BOX 246 WILMINGTON DE 19899 600 FRIENDS OF SARAH MCBRIDE 2316 WEST 17TH ST WILMINGTON DE 19806 600 SOKOLA FOR SENATE 24 BEECH HILL DR NEWARK DE 19711 600 FRIENDS OF ELIZABETH LOCKMAN 1901 MAPLE ST WILMINGTON DE 19805 1200 BRANDON TOOLE 103 BELLTOWN TERRACE BEAR DE 19701 600 false false false SCHEDULE C, PART I-C, LINE 5 COMMITTEE TO ELECT PAUL BAUMBACH 600 0 36 SCOTH PINE RD, NEWARK, DE 19711 COMMITTEE - ELECT BETHANY HALL LONG 1,200 0 127 ST. AUGUSTINE COURT, MIDDLETOWN, DE 19709 DEMOCRATS 2022 1,500 0 PO BOX 9520, WILMINGTON, DE 19809 SEN-R PAC 2,000 0 38489 HICKMAN RD, OCEAN VIEW, DE 19970 FRIENDS OF SEAN LYNN 600 0 282 TROON RD, DOVER, DE 19904 FRIENDS OF CYNDIE ROMER 600 0 105 ENTRE LN, NEWARK, DE 19702 CAMPAIGN TO ELECT OSIENSKI 1,200 0 183 SCOTTFIELD DR, NEWARK, DE 19713 FRIENDS OF SOPHIE PHILLIPS 600 0 723 BRANDYWINE DR, BEAR, DE 19701 CITIZENS FOR FRANK COOKE 600 0 PO BOX 12642, WILMINGTON, DE 19701 FRIENDS OF VALERIE LONGHURST 600 0 111 TUCKAHOE LN, BEAR, DE 19701 LARRY LAMBERT FOR STATE 600 0 18 YALE AVE, CLAYMONT, DE 19703 FRIENDS FOR DEBRA HEFFERNAN 600 0 113 BLUE ROCK RD, WILMINGTON, DE 19809 DORSEY WALKER FOR DE 600 0 1714 CHESTNUT ST, WILMINGTON, DE 19805 PEOPLE FOR PARADEE 600 0 22 BELL MINER CT, DOVER, DE 19904 FRIENDS TO ELECT KYRA HOFFNER 600 0 3024 FAST LANDING RD, DOVER, DE 19901 FRIENDS OF MARIE PINKNEY 600 0 334 VICTORIA BLVD, NEWARK, DE 19702 FRIENDS FOR HANSEN 600 0 214 HORSESHOE DR, MIDDLETOWN, DE 19709 FRIENDS OF KYLE EVANS GAY 600 0 2400 WEST HEATHER RD, WILMINGTON, DE 19803 FRIENDS OF LAURA STURGEON 600 0 414 FOULKSTONE RD, WILMINGTON, DE 19803 DARIUS BROWN FOR STATE SENATE 600 0 PO BOX 246, WILMINGTON, DE 19899 FRIENDS OF SARAH MCBRIDE 600 0 2316 WEST 17TH ST, WILMINGTON, DE 19806 SOKOLA FOR SENATE 600 0 24 BEECH HILL DR, NEWARK, DE 19711 FRIENDS OF ELIZABETH LOCKMAN 1,200 0 1901 MAPLE ST, WILMINGTON, DE 19805 BRANDON TOOLE 600 0 103 BELLTOWN TERRACE, BEAR, DE 19701 SCHEDULE C, PART IV PT I-A LINE 1 - THE ORGANIZATION DONATED TO VARIOUS OTHER ORGANIZATIONS AND INDIVIDUALS IN SUPPORT OF POLITICAL ACTIVITIES. 2241329 2241329 8546799 3134722 5412077 55741 50501 5240 297600 244499 53101 7711747 PER CAPITA TAXES PAYABLE 31201 PAYROLL TAXES PAYABLE 24580 55781 X 2336584 317838 317838 2018746 2018746 2265239 317838 317838 1947401 468 468 1947869 SCHEDULE D, PAGE 3, PART X THE UNION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE INTERNAL REVENUE SERVICE (IRS) CODE SECTION 501(C)(5). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE FINANCIAL ACCOUNTING STANDARDS BOARD ON STATEMENTS PERTAINING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF ANY TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE UNION'S FEDERAL RETURNS FOR FISCAL YEARS 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ANY TAX POSITIONS TAKEN BY THE UNION DURING THESE YEARS ARE BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND MANAGEMENT HAS A HIGH LEVEL OF CONFIDENCE IN THE TECHNICAL MERITS OF THEIR POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D NET RENTAL AMOUNT REPORTED AS INCOME ON FORM 990 308,630 FUNDRAISING AND MERCHANDISE SALES, NET OF RELATED EXPENSES 9,208 SCHEDULE D, PAGE 4, PART XII, LINE 2D NET RENTAL AMOUNT REPORTED AS INCOME ON FORM 990 308,630 FUNDRAISING AND MERCHANDISE SALES, NET OF RELATED EXPENSES 9,208 SCHEDULE D, PAGE 4, PART XII, LINE 4B DEPRECIATION EXPENSE IN RENTAL EXPENSES -180,990 BOOK VS. 990 DEPRECIATION DIFFERENCE 468 BOOK / TAX DEPRECIATION DIFFERENCE 180,990 FUNDRAISING 40569 40569 49777 40569 40569 49777 49777 -9208 false false false MICHAEL HACKENDORN BUSINESS MANAGER 149123 86941 21820 257884 HOWARD HALVERSON VICE PRESIDENT 133224 82966 21820 238010 CHRISTOPHER MUNTZ FINANCIAL SECRETARY 133224 82966 21820 238010 FORM 990, PAGE 6, PART VI, LINE 6 UNION MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A UNION MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS. FORM 990, PAGE 6, PART VI, LINE 7B ANY DECISION OR ACTION OF THE BOARD NOT SPECIFICALLY ALLOWED IN THE ORGANIZATION'S BYLAWS IS VOTED ON BY MEMBERS AT A REGULAR OR SPECIALLY SCHEDULED MEETING. FORM 990, PAGE 6, PART VI, LINE 11B FORM 9909 IS REVIEWED BY THE BUSINESS AGENT AND FINANCIAL SECRETARY- TREASURER PRIOR TO FILING. THE BOARD RECEIVES A COMPLETE COPY OF THE FORM 990 AT THE NEXT SCHEDULED METING. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARIES OF TOP ORGANIZATION MANAGEMENT ARE DETERMINED BY THE CURRENT COLLECTIVE BARGAINING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 15B THE SALARIES OF TOP ORGANIZATION MANAGEMENT ARE DETERMINED BY THE CURRENT COLLECTIVE BARGAINING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 18 AVAILABLE ON GUIDESTAR.COM. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK/990 DEPRECIATION DIFFERENCES 468