2024-06-25T12:47:03-04:00 2023-12-31 870517754 WSRP LLC 155 N 400 W STE 400 SALT LAKE CITY UT 84103 990 2023-01-01 202498482 UNITED ASSOCIATION LOCAL 140 PIPEFITTERS PLUMBERS HVAC & R UNIT 8019736784 2261 SOUTH REDWOOD ROAD 5 SALT LAKE CITY UT 84119 JEREMY S HASLAM RECORDING SECRETARY 8019736784 2024-06-18 true JEREMY HASLAM XXX-XX-XXXX false DEREK W WEIL CPA P01300566 8013282011 2024-06-18 2023 2023-04-26 12:10:37Z TRAVIS K MORGAN 3092197 false X N/A X UNION 2005 UT THIS EXEMPT ORGANIZATION IS A LABOR UNION. AS A LABOR UNION IT REPRESENTS ITS MEMBERS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS. THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND OTHER ISSUES. 15 11 5 0 0 2978616 3052781 9449 39416 0 2988065 3092197 21750 19355 239936 312558 623063 725573 0 0 1581895 1895117 2466644 2952603 521421 139594 4609989 4826610 0 4609989 4826610 X THIS EXEMPT ORGANIZATION IS A LABOR UNION. AS A LABOR UNION IT REPRESENTS ITS MEMBERS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS. THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND OTHER ISSUES. false false THE LOCAL UNION WORKS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS, THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND MANY OTHER LABOR RELATED MATTERS. false false true true false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 5 true false false false false false false false false X 15 11 false false false false true true false true true false false true false false false true true false X JASIE BUBEL 8019736784 2261 S REDWOOD RD STE 5 SALT LAKE CITY UT 84119 JOHN W STEVENSON BUSINESS MAN 40.00 X X 116709 0 0 JEREMY S HASLAM RECORDING SE 40.00 X X 107098 0 0 CODY WEAVER VICE PRESIDE 40.00 X X 107098 0 0 SHAUN FORD SENTRY 4.00 X 45697 0 0 JESSE M ADAMS FINANCE COMM 4.00 X 0 0 0 MATT BLALOCK EXECUTIVE BO 4.00 X 0 0 0 ZACK DAYBELL EXECUTIVE BO 4.00 X 0 0 0 CODY DEJONG EXAMINING BO 4.00 X 0 0 0 MARK ELIESON EXECUTIVE BO 4.00 X 0 0 0 ANDREW HELLER FINANCE COMM 4.00 X 0 0 0 HYRUM S MATTHEWS FINANCE COMM 4.00 X 0 0 0 TRAVIS K MORGAN PRESIDENT 4.00 X X 0 0 0 COLIN SALEE EXAMINING BO 4.00 X 0 0 0 JOHN UBERTI EXAMINING BO 4.00 X 0 0 0 BRUCE C WIGREN EXECUTIVE BO 4.00 X 0 0 0 376602 3 false false false MEMBERSHIP DUES & ASSESSMENTS 1786669 1786669 UNION ACTION INCOME 835675 835675 DEATH BENEFIT 277527 277527 MISCELLANEOUS INCOME 152910 152910 3052781 3785 3785 35631 35631 35631 35631 3092197 3088412 3785 19355 312558 376602 60465 146495 83015 58996 8411 14867 11453 246878 55560 49422 139777 610297 28571 15364 SUBSIDY 284742 MEMBER SERVICES 200352 MISCELLANENOUS 163781 BANK FEES 41791 23851 2952603 0 0 0 1014706 606382 1598119 1926393 680583 476346 91870 204237 1905294 2089598 4609989 4826610 0 0 X 4609989 4826610 4609989 4826610 4609989 4826610 X 139594 77027 X false true X false false false true false SCHEDULE C, PART IV LOCAL 140 MAINTAINS A LOCAL POLITICAL ACTION COMMITTEE. THE LOCAL UNION MAINTAINS A LOCAL POLITICAL SEPARATELY SEGREGATED (NON-INTEREST BEARING) BANK ACCOUNT AS DEFINED IN 527(F)(3). THE ACTIVITY OF THIS PAC ACCOUNT IS NOT INCLUDED IN THIS 990 TAX RETURN AS PER THE IRS INSTRUCTIONS. 5709 5709 121226 116141 5085 76103 51786 24317 444618 275492 169126 32927 32927 204237 X 3133593 77027 77027 3056566 35631 35631 3092197 2916972 2916972 35631 35631 2952603 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE HAS GRANTED AN EXEMPTION FROM INCOME TAXES TO THE LOCAL UNDER SECTION 501(C)(5), GROUP EXEMPTION, OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. A SIMILAR EXEMPTION APPLIES FOR STATE INCOME TAX. AS OF DECEMBER 31, 2023 AND 2022, THE LOCAL HAD NOT ENGAGED IN ANY UNRELATED BUSINESS ACTIVITIES. FASB HAS PROVIDED GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ENTITY'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITION ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED "WHEN CHALLENGED- OR "WHEN EXAMINED" BY THE APPLICABLE TAXING AUTHORITY. THE LOCAL ADOPTED THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES SECTION OF THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION ON JANUARY 1, 2009. SCHEDULE D, PAGE 4, PART XI, LINE 4B GAIN ON SALE OF ASSETS 35,631 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK TO TAX DIFFERENCE SALE OF ASSETS 35,631 FORM 990 - ORGANIZATION'S MISSION THIS EXEMPT ORGANIZATION IS A LABOR UNION. AS A LABOR UNION IT REPRESENTS ITS MEMBERS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS. THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND OTHER ISSUES. FORM 990, PAGE 6, PART VI, LINE 6 THE LOCAL UNION MEMBERS JOINED THE UNION TO HAVE THEIR PERSONAL INTERESTS REPRESENTED IN THE COLLECTIVE BARGAINING PROCESS AS A UNIFIED VOICE. FORM 990, PAGE 6, PART VI, LINE 7A THE LOCAL UNION HOLDS AN ELECTION OF ITS OFFICERS ONCE EVERY THREE YEARS AS REQUIRED UNDER FEDERAL LAW, THE LANDRUM-GRIFFIN ACT. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE AND THE OFFICERS REVIEW THE FORM 990 WITH THE LOCAL'S INDEPENDENT CPA WHO PREPARES THE TAX RETURN. AFTER THE FINANCE COMMITTEE AND OFFICERS ARE SATISFIED THAT THE TAX RETURN IS COMPLETE AND ACCURATE, THEY AUTHORIZE THE CPA TO ELECTRONICALLY FILE THE 990. FORM 990, PAGE 6, PART VI, LINE 15A THE BUSINESS MANAGER'S AND THE BUSINESS AGENT'S WAGE LEVEL IS SET IN THE BYLAWS OF THE LOCAL UNION. THE BUSINESS MANAGER IS PAID A COMPARABLE WAGE TO THAT OF A GENERAL FOREMAN'S SCALE UNDER THE MECHANICAL CONTRACTOR'S ASSOCIATION AGREEMENT. THE BUSINESS AGENT'S WAGE IS PAID COMPARABLE TO THE FOREMAN'S SCALE UNDER THE COLLECTIVE BARGAINING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 15B OFFICERS AND EXECUTIVE BOARD REVIEWS THE COMPENSATION OF ALL EMPLOYEES ON AN ANNUAL BASIS. THE WAGES LEVELS ARE WELL WITHIN RANGE OF REASONABLE COMPENSATION LEVELS FOR SIMILAR JOB DESCRIPTIONS AS FOUND IN THE SALT LAKE VALLEY. FORM 990, PAGE 6, PART VI, LINE 19 ALL OF THE RECORDS WHICH ARE SUBJECT TO OPEN INSPECTION BY THE GENERAL PUBLIC ARE MADE AVAILABLE TO THEM UPON REQUEST. FORM 990, PART XI, LINE 9 GAIN ON SALE OF ASSETS -35,631 BOOK TO TAX DIFFERENCE SALE OF ASSETS 35,631