2024-05-15T13:17:18-05:00 2023-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2023-01-01 133964242 PLUMBERS & STEAMFITTERS LOCAL 21 PLUM 9147372166 1024 MCKINLEY STREET PEEKSKILL NY 10566 THOMAS W O'BRIEN BUSINESS MANAGER 9147372166 2024-05-15 1 THOMAS OBRIEN 999009999 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z THOMAS W O'BRIEN 1024 MCKINLEY STREET PEEKSKILL NY 10566 3801781 0 X N/A X 1997 NY REPRESENTATION OF WORKERS TO PROVIDE JOB OPPORTUNITIES TO MEMBERS. 12 0 10 0 0 0 3042111 3468123 0 0 106849 107784 267156 225874 3416116 3801781 0 0 19500 31500 1468404 1507529 0 0 0 1781609 2274318 3269513 3813347 146603 -11566 7999055 8113702 921569 784701 7077486 7329001 REPRESENTATION OF WORKERS. 0 0 ORGANIZING AND NEGOTIATING FUNCTIONS OF THE UNION TO PROVIDE JOB OPPORTUNITIES TO MEMBERS. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 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 46 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X OFFICE MANAGER 9147372166 1024 MCKINLEY STREET PEEKSKILL NY 10566 REINALDO DIAZ FORMER BUSINESS MANAGER 43.00 X 89492 0 67583 THOMAS CAREY FORMER BUSINESS AGENT 43.00 X 78748 0 62497 THOMAS W O'BRIEN BUSINESS MANAGER 43.00 X 148559 0 111582 JOSEPH DULLEA FORMER BUSINESS AGENT 43.00 X 71554 0 57050 SEAN CAREY BUSINESS AGENT 43.00 X 142390 0 108473 JOHN MCCRUDDEN JR BUSINESS AGENT 43.00 X 63642 0 46257 DON CALABRESE BUSINESS AGENT 43.00 X 63642 0 46257 CRAIG STRASSER BUSINESS AGENT 43.00 X 63642 0 46257 NICK CASSETTA PRESIDENT 5.00 X 0 0 0 JOSEPH FORINTOS VICE PRESIDENT 5.00 X 0 0 0 MIKE ZOTTOLA TREASURER 5.00 X 0 0 0 JOHN STALKER FORMER PRESIDENT 5.00 X 0 0 0 BRIAN FOLEY FORMER TREASURER 5.00 X 0 0 0 MICHAEL C SWEENEY EXECUTIVE BOARD 5.00 X 0 0 0 JOE MOLELLA EXECUTIVE BOARD 5.00 X 0 0 0 JOSEPH PISCANI EXECUTIVE BOARD 5.00 X 0 0 0 MICHAEL NICKERSON EXECUTIVE 5.00 X 0 0 0 721669 0 545956 2 0 1 0 0 3468123 3468123 107784 107784 160710 0 160710 160710 160710 OTHER INCOME 900099 55557 55557 SALE OF SHIRTS 900099 9607 9607 65164 3801781 65164 0 268494 31500 721669 100436 415953 203009 66462 3600 7500 5400 145033 11493 174135 49974 37053 45168 107102 66106 MARKET RECOVERY EXPENSE 902234 PER CAPITA TAXES 477299 REPAIRS & MAINTENANCE 94246 OUTINGS 41340 106635 3813347 3226484 2859170 246400 426484 19315 19315 2806331 971508 1747285 1834823 2759571 2973910 7999055 8113702 105931 5686 811918 779015 3720 0 921569 784701 X 7077486 7329001 7077486 7329001 7999055 8113702 -11566 163894 99187 0 X X 0 1 X 1 0 0 0 0 3468123 370000 370000 1473205 530706 942499 599714 199142 400572 101716 42088 59628 261696 199572 62124 1834823 X 3965675 163894 163894 3801781 0 3801781 3813347 0 3813347 0 3813347 PART X, LINE 2: THE UNION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. 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 UNION 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 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. THE UNION FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION. CURRENTLY, THE 2020 TO 2023 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE UNION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE LOCAL BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. X 0 0 0 THOMAS W O'BRIEN BUSINESS MANAGER 148559 0 0 0 0 0 84997 0 26585 0 260141 0 0 0 SEAN CAREY BUSINESS AGENT 142390 0 0 0 0 0 82535 0 25938 0 250863 0 0 0 REINALDO DIAZ FORMER BUSINESS MANAGER 89492 0 0 0 0 0 52654 0 14929 0 157075 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 1,198 UNION MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ELECTIONS ARE HELD TO VOTE ON NEW OFFICERS EVERY 3 YEARS. FORM 990, PART VI, SECTION A, LINE 7B MONTHLY UNION MEETINGS ARE HELD FOR MEMBERS TO APPROVE ANY DECISIONS MADE. FORM 990, PART VI, SECTION B, LINE 11B OFFICERS REVIEW BEFORE FILING FORM 990, PART VI, SECTION B, LINE 12C DISCUSSIONS AT MONTHLY MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS DETERMINED BY RATES, SAME AS MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 1 THE LOCAL UNION PREPARED ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS, AN OTHER COMPREHENSIVE BASIS OF ACCOUNTING FORM 990, PART XII, LINE 2C THE EXECUTIVE BOARD ASSUMES THE RESPONSIBILITY FOR OVERSEEING THE REVIEW AND FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT. PLUMBERS & STEAMFITTERS LOCAL 21 PENSION FUND 1024 MCKINLEY STREET PEEKSKILL NY 10566 131847042 TO PROVIDE PENSION BENEFITS TO PARTICIPANTS NY 401(A) 0 PLUMBERS & STEAMFITTERS LOCAL 21 WELFARE FUND 1024 MCKINLEY STREET PEEKSKILL NY 10566 134017983 TO PROVIDE WELFARE BENEFITS TO PARTICIPANTS NY 501(C)(9) 0 PLUMBERS & STEAMFITTERS LOCAL 21 ANNUITY FUND 1024 MCKINLEY STREET PEEKSKILL NY 10566 136320256 TO PROVIDE ANNUITY BENEFITS TO PARTICIPANTS NY 401(A) 0 PLUMBERS & STEAMFITTERS LOCAL 21 EDUCATION FUND 1024 MCKINLEY STREET PEEKSKILL NY 10566 134015617 TO PROVIDE EDUCATION AND TRAINING BENEFITS TO PARTICIPANTS NY 501(C)(3) 0 WEST & PUTNAM P&S IND LABOR MGMT COMMITTEE 1024 MCKINLEY STREET PEEKSKILL NY 10566 134015609 TO PROMOTE AND SUPPORT LABOR MANAGEMENT NY 501(C)(5) 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 LOCAL 21 ADMINISTRATIVE FUND P 6414 TIME STUDY ANALYSIS LOCAL 21 ADMINISTRATIVE FUND N 36533 PROPORTIONATE SHARE LOCAL 21 WELFARE FUND J 19627 LEASE AGREEMENT LOCAL 21 PENSION ZONE I FUND J 14402 LEASE AGREEMENT LOCAL 21 ANNUITY FUND J 6064 LEASE AGREEMENT LOCAL 21 EDUCATION FUND J 73042 LEASE AGREEMENT LOCAL 21 LMCC FUND J 7875 LEASE AGREEMENT