2024-11-15T16:42:34-06:00 2023-12-31 550756523 Harris Hardin & Company AC 404 Ninth Street - Suite 201 Huntington WV 25701 990 2023-01-01 550380882 United Association of Plumbers & Pipefitters Local 521 UNIT 3045238489 137 Fifth Avenue Huntington WV 25701 George Kisor Fin Sec/Treas 3045238489 2024-11-15 1 0 Steven P Hardin CPA P00241090 3046975720 2023 2024-10-15 13:58:12Z 137 Fifth Avenue Huntington WV 25701 651959 0 1 X N/A X 1911 WV Purpose is to promote and improve wages, working conditions, benefits, and training for all members within its jurisdiction through collective bargaining with employers. 15 13 3 0 0 0 0 0 818076 641414 501 4142 2276 6403 820853 651959 0 0 17252 65457 285223 294258 0 0 0 380583 253494 683058 613209 137795 38750 1069370 1107226 6820 5926 1062550 1101300 X Unite Workers for better working Conditions through collective bargaining. 0 0 459439 Serving the construction industry of the southwestern West Virginia area by providing skilled workers in the field of plumbing and pipefitting which enhances the quality of work and a safer work environment. Serving the construction industry of the southwestern West Virginia area by providing skilled workers in the field of plumbing and pipefitting which enhances quality of work and a safer work environment. 459439 0 0 1 1 0 0 0 0 0 1 0 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 2 0 1 3 1 0 0 0 0 0 0 0 0 0 0 X 15 13 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 X George Kisor 3045238489 137 Fifth Avenue Huntington WV 25701 Scott Knipp President 5.00 X 3526 0 1565 Jackie Wilson Vice President 1.00 X 0 0 0 George A Kisor Fin Sec/Treas 40.00 X 92706 0 81605 Dale K May Recording Secretary 2.00 X 0 0 0 Earl Sexton Inside Guard 0.30 X 0 0 0 Mark Clagg Executive Board 0.30 X 0 0 0 James Martin Executive Board 0.30 X 0 0 0 Larry Porter Executive Board 0.30 X 0 0 0 Scott Morrison Executive Board 0.30 X 0 0 0 Rockwell Hunter Examining Board 0.30 X 0 0 0 David M Sowards Examining Board 0.30 X 0 0 0 Mickey Simmons Examining Board 0.30 X 0 0 0 Christopher Sexton Finance Comm 0.50 X 0 0 0 Jarred Skaggs Finance Comm 0.50 X 0 0 0 Douglas Stephens Finance Comm 0.50 X 0 0 0 96232 0 83170 0 0 1 0 0 Membership Dues & Fees 813930 641414 641414 641414 4142 4142 Reimbursements 813930 5953 5953 Members Donations 813930 450 450 6403 651959 651959 0 0 65457 65457 96231 82143 14088 42994 42994 99280 58576 40704 44640 26338 18302 11113 6557 4556 14166 8358 5808 1300 767 533 5337 3138 2199 20358 12010 8348 1560 920 640 7891 4656 3235 173052 173052 14437 8518 5919 15168 8949 6219 Member Donations 225 225 613209 459439 153770 0 848816 45803 850956 356925 146458 220554 210467 1069370 1107226 6820 5926 6820 5926 X 1009104 1045694 53446 55606 1062550 1101300 1069370 1107226 38750 0 X X 0 1 X 0 0 1 1 0 Part I-A, Line 1: Local #521 allows candidates to place political signs in front of their building during times of election. In addition, any candidate who requests to speak to the membership at the monthly meeting is allotted time to do so. 283550 283550 73375 146458 -73083 210467 Payroll Withholdings 5926 5926 X 651959 0 651959 0 651959 613209 0 613209 0 613209 Part X, Line 2: The United Association of Plumbers and Pipefitters Local Union #521 is exempt from federal income tax under Section 501(c)(5) of the Internal Revenue Code, and the applicable income tax regulations of the State of West Virginia. The Local is exempt from taxes on income other than unrelated business income. Management has assessed the Local's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include continuing validity of its exempt organization status, potential filings requirement for unrelated business income and other tax positions that could result in income tax liabilities upon examination. Presently, management does not believe its financial statements include any uncertain tax positions and will be sustained upon examination. The Local's income tax returns for the years 2020, 2021, 2022, and 2023 remain subject to examination by the Internal Revenue Service. 0 0 0 George A Kisor Fin Sec/Treas 92706 0 0 0 0 0 0 0 81605 0 174311 0 0 0 Form 990, Part VI, Section A, line 6 Line 6 explanation - A member of the organization is an individual who successfully went through the local's training program and has paid the required monthly dues. Form 990, Part VI, Section A, line 7a Line 7a explanation - An election of Officers is held once every three years and all members who are in good standing are eligible to vote. Form 990, Part VI, Section B, line 11b The Financial Secretary will review Federal Form 990 prior to filing and will present it to the board either prior to the filing or immediately after at the next scheduled board meeting. Form 990, Part VI, Section C, line 19 Form 990 is available for public inspection at Local 521's office upon request by any individual, member or government agency. Part XII, Line 1 The Local uses the Modified Cash Basis of Accounting. Plumbers Local #521 JATC 137 Fifth Avenue Huntington WV 25701 550718500 Training School WV 501(c)(5) N/A N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 Plumbers Local 521 JATC B 1944 Actual Cost