2024-09-27T12:39:13-04:00 2024-06-30 470836395 DEBOER & ASSOCIATES PC 17330 WRIGHT ST STE 100 OMAHA NE 681302157 990 2023-07-01 420573298 UNITED BROTHERHOOD OF CARPENTERS & JOINERS OF AMERICA 678 UNIT 5635828521 1638 CENTRAL AVE DUBUQUE IA 52001 DEREK DUEHR BUS. AGENT/WARDEN 5635903463 2024-09-20 true true CHRIS WASSENAAR P01288892 4023335200 2024-09-20 2023 2024-10-15 13:58:12Z DEREK DUEHR 95826 false X N/A X 1967 IA LABOR UNION DEDICATED TO IMPROVING LIFE THROUGH HARD WORK, EDUCATION, AND SOLIDARITY. 10 10 0 35 0 0 68364 70180 6670 24588 626 1058 75660 95826 0 0 3828 3697 0 0 69444 73241 73272 76938 2388 18888 638120 657314 606 912 637514 656402 WE ARE A LABOR UNION DEDICATED TO IMPROVING LIFE THROUGH HARD WORK, EDUCATION, AND SOLIDARITY. false false TO ORGANIZE ALL WORKERS FOR THE ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. false false false true false false false false false true false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false true true false false true 2 0 0 false false false false false false false false X 10 10 false false false false true true true true false false false true false false false false true false X DEREK DUEHR 5635828521 1638 CENTRAL AVE DUBUQUE IA 520013625 LILLIAN NAUMAN FINANCIAL SE 1.00 X X 1294 0 0 JUSTIN WIESLELER RECORDING SE 1.00 X X 804 0 0 TODD KAHLER TRUSTEE 1.00 X 0 0 324 KEVIN PHILLIPS PRESIDENT 1.00 X X 0 0 324 NATHAN KARBERG TRUSTEE 1.00 X 0 0 270 JEFF FLOGEL TREASURER 1.00 X X 0 0 261 MIKE PROHASKA CONDUCTOR 1.00 X X 0 0 240 SCOTT VAN NATTA VICE PRESIDE 1.00 X X 0 0 220 CODY JOHNSTON TRUSTEE 1.00 X 0 0 214 DEREK DUEHR BUS. AGENT/W 1.00 X X 0 0 80 2098 1933 false false false MEMBERSHIP DUES AND AS 900099 70180 70180 70180 24588 24588 OTHER INCOME 900099 1058 1058 1058 95826 70180 25646 3616 81 32 9600 4598 2854 3191 26972 218 MEMBERSHIP ACTIVITIES 11236 UNION MERCHANDISE & MIS 9236 BANK CHARGES 1740 DONATIONS 1550 2014 76938 0 0 0 36159 31549 601961 433801 1458 1458 191964 638120 657314 606 912 606 912 X 637514 656402 637514 656402 638120 657314 18888 X false true X true false true true false 1458 1458 LIFE INSURANCE PREMIUM PAYABLE 912 912 X 95826 95826 95826 76938 76938 76938 SCHEDULE D, PAGE 3, PART X THE LOCAL IS EXEMPT FROM FEDERAL AND IOWA INCOME TAXES UNDER SECTION 501 (C)(5) OF THE INTERNAL REVENUE CODE AS PART OF A GROUP EXEMPTION FOR ALL ORGANIZATIONS AFFILIATED WITH INTERNATIONAL. THE LOCAL FILES AS A TAX- EXEMPT ORGANIZATION. THE LOCAL FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE LOCAL FOLLOWS THE ACCOUNTING STANDARD TO EVALUATE UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AT JUNE 30, 2024 AND 2023. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. FORM 990, PAGE 6, PART VI, LINE 6 ALL INDIVIDUALS THAT COMPRISE THE LOCAL MEMBERSHIP HAVE EXECUTED A WRITTEN APPLICATION FOR MEMBERSHIP, HAVE TENDERED THE APPLICABLE INITIATION FEES, AND HAVE BEEN ACCEPTED INTO THE LOCAL. THESE ARE THE CLASSES OF MEMBERSHIP: JOURNEYMAN, RETIRED MEMBERS, EARLY RETIRED, APPRENTICE MEMBERS, HONORARY MEMBERS, AND DISABLED. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS CURRENT IN DUES PAYMENTS ARE ELIGIBLE TO VOTE FOR MEMBERS WHICH COMPRISE THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7B THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP. ANY CHANGES TO THE BYLAWS REQUIRE MEMBERSHIP APPROVAL. FORM 990, PAGE 6, PART VI, LINE 8B THE LOCAL DOES NOT HAVE A SEGREGATED COMMITTEE WHICH ACTS ON BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. IT IS THEN PROVIDED TO THE ENTIRE GOVERNING BODY FOR REVIEW AND APPROVAL PRIOR TO IT BEING FILED. FORM 990, PAGE 6, PART VI, LINE 15B SALARY POLICIES ARE SET IN ACCORDANCE WITH THE LOCAL'S CONSTITUTION AND BYLAWS AND ARE REVIEWED ANNUALLY BY THE GOVERNING BODY AND MEMBERSHIP. THE DELIBERATION AND DECISION ARE DOCUMENTED IN THE MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CARPENTERS LOCAL 678 BUILDING CORPORATION 1638 CENTRAL AVE DUBUQUE IA 52001 OFFICE REN IA CARPENTERS LOCAL UNION 678 C CORP 18782 233685 1.00000 true false true false false false false false false false false false false false true true false false false false SCHEDULE R NAME OF RELATED ORGANIZATION: UNITED BROTHERHOOD OF CARPENTERS & JOINERS OF AMERICA, LOCAL 678 BUILDING CO DIRECT CONTROLLING ENTITY: LOCAL UNION 678 OF THE UNITED BROTHERHOOD OF CARPENTERS & JOINERS OF AMERICA