2024-05-16T09:58:32-05:00 2023-12-31 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY STE 100 MERIDIAN ID 83642 990 2023-01-01 820096816 IBEW LOCAL 291 INTE 2083434861 225 N 16TH ST 110 BOISE ID 837025187 JEREMY REDMAN BUSINESS MANAGER 2083434861 2024-05-15 1 JEREMY REDMAN 999009999 0 CHERYL GUIDDY P00266294 2083338965 2024-05-15 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z JEREMY REDMAN 225 N 16TH ST 110 BOISE ID 837025187 7353803 0 0064 X N/A X FRATERNAL BENEVOLENT FUND 1902 ID TO PROMOTE BY ALL PROPER MEANS THE MATERIAL AND INTELLECTUAL WELFARE OF ITS MEMBERS. 7 0 8 125 0 0 0 0 2700463 3511236 398483 309769 -19022 -19319 3079924 3801686 0 0 0 0 749528 913752 0 0 0 964223 1107898 1713751 2021650 1366173 1780036 10911506 13140762 67938 107016 10843568 13033746 TO PROMOTE BY ALL PROPER MEANS THE MATERIAL AND INTELLECTUAL WELFARE OF ITS MEMBERS. 0 0 1528274 3491917 TO PROTECT ITS MEMBERSHIP BY SEEING THAT JOBS ARE SECURED WHEN AVAILABLE AND THAT CONTRACTS ARE ADHERED TO BY BOTH MANAGEMENT AND LABOR. 1528274 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 0 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 2083434861 225 N 16TH ST 110 BOISE ID 837025187 KELLY BILLINGS PRESIDENT 5.00 X X 3791 0 1368 RONALD LAWSON SECRETARY 5.00 X X 2102 0 592 CODY SMITH TREASURER 5.00 X X 3960 0 1465 JEREMY REDMAN BUSINESS MANAGER/FINANCIAL SECRETARY 40.00 X X 104432 0 31494 MARK ZALESKI BM/FS (RETIRED 8/31/23) 40.00 X X 69256 0 23620 TOBY DAVIS EXECUTIVE BOARD MEMBER 40.00 X X 98109 0 31494 ERIK SIMMONS EXECUTIVE BOARD MEMBER 5.00 X X 1846 0 651 JACOB GIESE EXECUTIVE BOARD MEMBER 5.00 X X 1487 0 525 ROBERT ANDERSON EXECUTIVE BOARD MEMBER 5.00 X X 1029 0 894 LONNY WEARIN EXECUTIVE BOARD MEMBER 5.00 X X 2008 0 762 288020 0 92865 1 0 0 0 0 MEMBER DUES 541900 3511236 3511236 3511236 352135 352135 42516 72856 -30340 -30340 -30340 3412198 20000 3474564 0 -62366 20000 -42366 -42366 15524 4697 10827 10827 TAX REFUND 900099 194 194 194 3801686 3491917 0 309769 380885 347580 127913 9502 47872 2006 43027 12301 12865 18077 165097 1638 19342 61925 37318 23995 PER CAPITA DUES 674987 EVENTS 27294 MISCELLANEOUS 8026 2021650 61504 27749 1812822 5208320 291127 216698 15569 27047 1075872 662222 338875 413650 8391609 7247298 10911506 13140762 67938 107016 67938 107016 X 10843568 13033746 10843568 13033746 10911506 13140762 1780036 410142 0 X X 0 1 X 1 0 0 0 0 3511236 577020 404594 172426 120270 89199 31071 378582 168429 210153 413650 X 4277080 410142 77553 487695 3789385 12301 12301 3801686 2086902 77553 77553 2009349 12301 12301 2021650 PART X, LINE 2: THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES 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. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2023 OR 2022. THE UNION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE UNION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 72,856. COST OF GOODS SOLD NETTED WITH REVENUE 4,697. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 72,856. COST OF GOODS SOLD NETTED WITH REVENUE 4,697. FORM 990, PART VI, SECTION A, LINE 1A ALL MEMBERS OF THE EXECUTIVE BOARD HAVE EQUAL VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 4 BYLAWS WERE UPDATED TO REFLECT A DECREASE IN MONTHLY DUES FEES. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF UNION MEMBERS AND APPRENTICES. FORM 990, PART VI, SECTION A, LINE 7A THE BUSINESS MANAGER IS VOTED IN BY UNION MEMBERS EVERY THREE YEARS AND CHOOSES HIS BUSINESS AGENTS AND ORGANIZERS. THE EXECUTIVE BOARD IS ALSO VOTED IN BY UNION MEMBERS FOR A THREE-YEAR TERM. FORM 990, PART VI, SECTION A, LINE 7B IN ACCORDANCE WITH THE BYLAWS, THE COMPENSATION FOR EMPLOYEES IS RATIFIED BY A VOTE OF THE UNION MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE BUSINESS MANAGER REVIEWS FORM 990 AND MAKES IT AVAILABLE FOR REVIEW TO THE EXECUTIVE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF THE CONFLICT-OF-INTEREST POLICY IS THE RESPONSIBILITY OF THE BUSINESS MANAGER. THE BUILDING COMMITTEE APPROVES BUILDING-RELATED PURCHASES AND THE EXECUTIVE BOARD APPROVES OTHER PURCHASES. THE MEMBERSHIP VOTES ON MAJOR FINANCIAL DECISIONS. FORM 990, PART VI, SECTION B, LINE 15 IN ACCORDANCE WITH THE BYLAWS, THE COMPENSATION FOR EMPLOYEES IS RATIFIED BY A VOTE OF THE UNION MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 AT ITS HEADQUARTERS, ORGANIZATION STORES AND MAINTAINS COPIES OF ALL GOVERNING DOCUMENTS, POLICIES, INFORMATION RETURNS, AND FINANCIAL STATEMENTS AND PROVIDES THEM TO MEMBERS OF THE PUBLIC UPON REQUEST. PART XII, LINE 2C THE ORGANIZATION DID NOT MAKE ANY CHANGES TO ITS OVERSIGHT PROCESS IN THE CURRENT YEAR.