2024-02-09T13:44:59-06:00 2023-06-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE STE 1200W BETHESDA MD 20814 990 2022-07-01 530088285 LOCAL UNION NO 5 OF THE INT'L ASSOC OF BRIDGE STRUCT & ORNAMENT IRON WORKERS LOCA 3015990960 9301 PEPPERCORN PLACE LARGO MD 20774 AARON BAST BUSINESS MANAGER/F.S.T. 3015990960 2024-02-09 1 AARON BAST 999009999 0 MICHAEL E WARSHAW CPA P01236267 3018307400 2024-02-09 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z AARON BAST 9301 PEPPERCORN PLACE LARGO MD 20774 4237531 0 X WWW.IRONWORKERSLOCAL5DC.COM X LABOR UNION 1901 MD LABOR UNION THAT REPRESENTS ITSMEMBERS IN WAGES, SALARY, BENEFITS AND JOB SECURITY. 14 5 20 0 0 0 14731 0 3919726 3432852 23124 81581 577314 723098 4534895 4237531 32278 0 0 0 1782813 1713440 0 0 0 2681314 2561500 4496405 4274940 38490 -37409 18799620 18291879 6678126 5817394 12121494 12474485 LABOR UNION TO PROMOTE THE MATERIAL INTELLECTUAL WELFARE OF ITSMEMBERS, TO SECURE ADEQUATE WAGES AND WORKING CONDITIONS FOR ITSMEMBERS. 0 0 A LABOR UNION TO PROMOTE THE MATERIAL INTELLECTUAL WELFARE OF ITS MEMBERS FAMILIES. TO SECURE ADEQUATE WAGES, WORKING CONDITIONS AND OPPORTUNITIES OF EMPLOYMENT. 0 0 0 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 0 0 0 1 1 0 1 20 1 0 0 0 0 0 0 0 0 X 14 5 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X FINANCIAL SECRETARY TREASURER 3015990960 9301 PEPPERCORN PLACE LARGO MD 20774 GARY ARMSTRONG EXECUTIVE COMMITTEE 1.00 X 3750 0 0 RANDY GARDNER EXECUTIVE COMMITTEE 1.00 X 750 0 0 CHRISTOPHER NEWTON EXECUTIVE COMMITTEE 1.00 X 750 0 0 DAVID WASHINGTON EXECUTIVE COMMITTEE 1.00 X 2242 0 1053 DARRYL CROSS EXECUTIVE COMMITTEE 1.00 X 0 0 0 LARRY LUIS BUSINESS AGENT 1.00 X 106877 0 88035 SHAWN KAPASKA TRUSTEE 1.00 X 0 0 0 TAVARUS CLAGGETT TRUSTEE 1.00 X 0 0 0 MIGUEL CRUZ TRUSTEE 1.00 X 0 0 0 MARLIN GRIFFITH SERGEANT AT ARMS 1.00 X 0 0 0 JAMES OLIVER JR RECORDING SECRETARY 1.00 X 3000 0 53504 AARON BAST BUSINESS MANAGER/FST 50.00 X 126749 0 99211 WILLIAM BECKMAN VICE PRESIDENT 45.00 X 110170 0 88425 RAYMOND CLELAND PRESIDENT 45.00 X 109363 0 88962 CARLOS E PORTILLO ORGANIZER 40.00 X 110039 0 82568 SERHAN I AJAJ ORGANIZER 40.00 X 111853 0 89498 685543 0 591256 6 0 1 0 0 MEMBER DUES,FEES,ASSES 813930 3432852 3432852 3432852 81581 81581 524800 0 524800 524800 524800 MISCELLANEOUS INCOME 900099 153067 153067 LOGO ITEMS 900099 33231 33231 GRANTS,SUBSIDIES & REI 900099 12000 12000 198298 4237531 4155950 0 81581 884109 401326 240497 111602 75906 7122 77039 1000 21631 195012 133817 18380 249386 780481 279641 67446 TARGETED JOBS 151064 BUILDING MAINTENANCE & 131051 UTLITIES 81736 REAL ESTATE TAXES 79836 286858 4274940 3212 25 3927810 6309390 12915577 1025353 12237961 11890224 2630487 92240 150 18799620 18291879 9089 6575561 5807955 0 102565 350 6678126 5817394 X 12121494 12474485 12121494 12474485 18799620 18291879 X -37409 -1520 391920 X X 0 1 X 1 0 1 1 0 1729900 1729900 11185677 1025353 10160324 11890224 SECURITY DEPOSITS 350 350 X 4236011 -1520 -1520 4237531 0 4237531 4274940 0 4274940 0 4274940 PART X, LINE 2: THE LOCAL UNION ADHERES TO THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE LOCAL UNION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2022 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2023, THE STATUTE OF LIMITATIONS FOR THE TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS WHERE A RETURN IS FILED. 0 0 0 AARON BAST BUSINESS MANAGER/FST 126749 0 0 0 0 0 74173 0 25038 0 225960 0 0 0 SERHAN I AJAJ ORGANIZER 111853 0 0 0 0 0 66964 0 22534 0 201351 0 0 0 WILLIAM BECKMAN VICE PRESIDENT 110170 0 0 0 0 0 65839 0 22586 0 198595 0 0 0 RAYMOND CLELAND PRESIDENT 109363 0 0 0 0 0 66428 0 22534 0 198325 0 0 0 LARRY LUIS BUSINESS AGENT 106877 0 0 0 0 0 65501 0 22534 0 194912 0 0 0 CARLOS E PORTILLO ORGANIZER 110039 0 0 0 0 0 60057 0 22511 0 192607 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE LOCAL UNION'S MEMBERS PARTICIPATE IN AND ELECT THE OFFICERS AND KEY EMPLOYEES. THE MEMBERS WILL ALSO VOTE ON SIGNIFICANT DECISIONS OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE LOCAL UNION HAVE THE RIGHT TO ELECT THE OFFICERS AND KEY EMPLOYEES EVERY THREE YEARS WHEN ELECTIONS ARE HELD. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF THE LOCAL UNION HAVE THE RIGHT TO VOTE ON SIGNIFICANT DECISIONS OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS REVIEWED BY THE ORGANIZATION PRIOR TO ITS FILING. FORM 990, PART VI, SECTION C, LINE 19 THE LOCAL'S ANNUAL FINANCIAL DISCLOSURE STATEMENT DOL FORM LM-2 IS AVAILABLE FOR PUBLIC INSPECTION AT THE DOL WEBSITE. OTHER FINANCIAL DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE LOCAL UNION OFFICE. FORM 990, PART XI, LINE 9: BEGINNING NET ASSETS ADJUSTMENT (FIXED ASSETS) 391,920. FORM 990, PART XII, LINE 1 MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C THE REVIEW PROCESS HAS NOT CHANGED FROM PRIOR YEAR.