2024-11-08T16:52:40-06:00 2023-12-31 430765316 RUBINBROWN LLP 10801 W CHARLESTON BLVD STE 300 LAS VEGAS NV 89135 990 2023-01-01 880030428 PLUMBERS AND PIPEFITTERS UNION LOCAL 525 PLUM 7024521520 760 NORTH LAMB BOULEVARD LAS VEGAS NV 891102307 DAVID WOOD BUSINESS MANAGER 7024521520 2024-11-08 1 1 ETHAN A KENT CPA P01051867 7024152112 2024-11-08 2023 2024-10-15 13:58:12Z DAVID WOOD 760 NORTH LAMB BOULEVARD LAS VEGAS NV 891102307 12879412 0 0297 X WWW.LOCAL525.ORG X UNION 1938 NV TO ENGAGE IN THE NEGOTIATION OF WAGES, FRINGE BENEFITS AND SAFE WORKING CONDITIONS AND TO PROVIDE WAYS AND MEANS FOR THE ADVANCEMENT OF THE BEST INTEREST OF THE TRADES AND TO MAKE AND USE EVERY HONORABLE EFFORT TO SECURE THE PASSAGE AND ENFORCEMNT OF SUCH SANITARY AND SAFETY LAWS AS WOULD BE A BENEFIT TO THE TRADE AND TEND TO PROTECT THE PUBLIC HEALTH AND SAFETY. 13 7 54 0 0 0 0 0 10082456 12528188 90187 117280 133890 214565 10306533 12860033 1097287 1024921 943983 1008387 2100926 2550849 0 0 0 2658262 3241633 6800458 7825790 3506075 5034243 22390123 27650864 33111 54448 22357012 27596416 X TO ENGAGE IN THE NEGOTIATION OF WAGES, FRINGE BENEFITS AND SAFE WORKING CONDITIONS AND TO PROVIDE WAYS AND MEANS FOR THE ADVANCEMENT OF THE BEST INTEREST OF THE TRADES AND TO MAKE AND USE EVERY HONORABLE EFFORT TO SECURE THE PASSAGE AND ENFORCEMENT OF SUCH SANITARY AND SAFETY LAWS AS WOULD BE A BENEFIT TO THE TRADE AND TEND TO PROTECT THE PUBLIC HEALTH AND SAFETY. 0 0 REPRESENTATION IN NEGOTIATIONS FOR WAGES, FRINGE BENEFITS AND WORKING CONDITIONS. TO ADVANCE THE BEST INTEREST OF THE TRADES AND PROMOTE PUBLIC HEALTH AND SAFETY. DEATH BENEFITS PROVIDED SURVIVORS OF DECEASED UNION MEMBERS. 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 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 54 1 0 0 0 0 0 0 0 0 X 13 7 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X PLUMBERS & PIPEFITTERS UNION LOCAL 525 7024521520 760 N LAMB BLVD LAS VEGAS NV 89110 MATTHEW LYDON BUSINESS MANAGER 40.00 X X 192310 0 91165 DAVID WOOD BUSINESS AGENT 40.00 X X 169527 0 87772 JUSTIN EIGHMY BUSINESS AGENT 40.00 X X 175388 0 87772 ERIC RUBECK PRESIDENT 2.00 X X 0 0 0 CHASE HOSKINS VICE PRESIDENT 2.00 X X 6095 0 1664 BILLY HERN FINANCIAL SECREATRY 2.00 X X 10437 0 4306 MICHAEL SHANE TREASURER 2.00 X X 0 0 0 BECKY DAFFER RECORDING SECRETARY 2.00 X 0 0 0 JEREMY ALVEY INSIDE DOOR GUARD 2.00 X 0 0 0 BRANDON BAXTER EXECUTIVE BOARD 2.00 X 0 0 0 JOE ESQUIVEL EXECUTIVE BOARD 2.00 X 0 0 0 RICH LEE EXECUTIVE BOARD 2.00 X 0 0 0 SUATIPATIPA SUA EXECUTIVE BOARD 2.00 X 5978 0 2562 DEMETRIUS FINISTER ORGANIZER 40.00 X 151803 0 81543 MIKE SIEDLECKI ORGANIZER 40.00 X 137157 0 75934 VERDAWN HUNT OFFICE MANAGER 40.00 X 124975 0 52922 CYNTHIA LINDENBACH OFFICE ADMIN 40.00 X 120408 0 36722 1094078 0 522362 7 0 1 0 0 MEMBERSHIP DUES & ASSESSMENTS 900099 12528188 12528188 12528188 117280 117280 56631 0 56631 56631 56631 39945 19379 20566 20566 REINSTATEMENT FEES 900099 10700 10700 APPLICATION FEES 900099 7820 7820 INITIATION FEES 900099 7440 7440 111408 111408 137368 12860033 12742753 0 117280 796613 228308 1008387 834976 1017066 420703 183212 94892 71916 87840 75006 26508 271661 83704 171916 35302 125457 788298 262625 131716 WORKING ASSESSMENTS 701881 ACTION FUND EXPENSES 313321 REIMBURSEMENTS 54410 EXECUTIVE BOARD DISBURS 20413 19659 7825790 14699040 17169464 1923965 3288306 7067776 3174947 3998714 3892829 1767630 3299491 774 774 22390123 27650864 1002 289 32109 54159 33111 54448 X 0 0 0 0 22357012 27596416 22357012 27596416 22390123 27650864 5034243 205161 0 X X 0 1 X 1 0 1 0 0 10159 10159 6187416 2640050 3547366 870201 534897 335304 3892829 RENT SECURITY DEPOSIT 4100 AMOUNT HELD FOR OTHERS 50059 54159 X 13209398 205161 124825 329986 12879412 -19379 -19379 12860033 7905594 79804 79804 7825790 0 7825790 PART X, LINE 2: THE UNION'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE UNION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONTRIBUTIONS RECEIVED BY THE PAC FUND (REPORTED IN A SEPARATE 990) 124,825. PART XI, LINE 4B - OTHER ADJUSTMENTS: SUPPLIES FOR RESALE EXPENSE -19,379. PART XII, LINE 2D - OTHER ADJUSTMENTS: POLITICAL DONATIONS/EXP. MADE BY THE PAC FUND (REPORTED IN A SEPARATE 990) 60,425. SUPPLIES FOR RESALE EXPENSE 19,379. 1 MMC CONTRACTORS WEST INC 5080 S CAMERON STREET LAS VEGAS NV 89118 880101005 N/A 0 133399 ACTUAL COST MARKET RECOVERY GRANT EMCOR SERVICES 2 CROMWELL IRVINE CA 92618 330112640 N/A 0 46666 ACTUAL COST MARKET RECOVERY GRANT HARRIS LAS VEGAS LLC 5701 WEST SUNSET ROAD LAS VEGAS NV 89118 611792479 N/A 0 41150 ACTUAL COST MARKET RECOVERY GRANT CLEARWATER MECHANICAL INC 1561 ROCKING HORSE DRIVE HENDERSON NV 89002 202707021 N/A 0 63310 ACTUAL COST MARKET RECOVERY GRANT P1 CONSTRUCTION 13605 W 96TH TERR LENEXA KS 66215 853173871 N/A 0 109320 ACTUAL COST MARKET RECOVERY GRANT SOUTHLAND INDUSTRIES 4765 S CAMERON ST LAS VEGAS NV 89103 951596533 N/A 0 19992 ACTUAL COST MARKET RECOVERY GRANT ACCO ENGINEERED SYSTEMS 6265 SAN FERNANDO ROAD GLENDALE CA 91201 951625123 N/A 0 11445 ACTUAL COST MARKET RECOVERY GRANT JOHNSON CONTROLS INC PO BOX 591 MILWAUKEE WI 53201 390380010 N/A 0 193088 ACTUAL COST MARKET RECOVERY GRANT LOCAL 675 MAUI FIRE SPECIAL FUND 1109 BETHEL STREET LOWER LEVEL HONOLULU HI 96813 996009435 501(C)(5) 0 5250 ACTUAL COST DONATION UNITED LABOR AGENCY OF NEVADA 1201 N DECATUR BLVD STE 106 LAS VEGAS NV 89108 880344011 501(C)(3) 0 16080 ACTUAL COST DONATION LAS VEGAS SOCCER LLC 850 N LAS VEGAS BLVD LAS VEGAS NV 89101 N/A 0 10000 ACTUAL COST SPONSHORSHIP LAS VEGAS AVIATORS 1650 S PAVILION CENTER DRIVE LAS VEGAS NV 89135 N/A 0 50000 ACTUAL COST SPONSHORSHIP 1 11 COMMUNITY ACTION FUND PROJECTS 131 228308 ACTUAL COST PART I, LINE 2: THE UNION HAS ELIGIBILITY AND APPLICATION PROCEDURES IN PLACE TO DETERMINE MARKET RECOVERY GRANT AWARD RECIPIENTS. ONCE THE GRANT IS AWARDED, THE GRANTEE MUST SUBMIT DOCUMENTATION WITHIN THE GUIDELINES OF THE MARKET RECOVERY PROGRAM IN ORDER TO RECEIVE GRANT MONEY. THE UNION TRACKS THE COSTS SUBMITTED FOR REIMBURSEMENT BY THE GRANTEE AND ENSURES THEY ARE IN COMPLIANCE WITH PROGRAM REQUIREMENTS AND THE GRANT AMOUNT AWARDED. GRANT MONEY IS USED TO PROTECT AND PRESERVE WORK OPPORTUNITIES FOR UNION MEMBERS ON CONSTRUCTION PROJECTS IN NEVADA. FOR DONATIONS AND SPONSORSHIPS ALL REQUESTS ARE SUBMITTED TO THE MEMBERSHIP WHO VOTE AND APPROVE. X 0 0 0 MATTHEW LYDON BUSINESS MANAGER 192310 0 0 0 0 0 69424 0 21741 0 283475 0 0 0 DAVID WOOD BUSINESS AGENT 169527 0 0 0 0 0 66031 0 21741 0 257299 0 0 0 JUSTIN EIGHMY BUSINESS AGENT 175388 0 0 0 0 0 66031 0 21741 0 263160 0 0 0 DEMETRIUS FINISTER ORGANIZER 151803 0 0 0 0 0 59802 0 21741 0 233346 0 0 0 MIKE SIEDLECKI ORGANIZER 137157 0 0 0 0 0 55184 0 20750 0 213091 0 0 0 VERDAWN HUNT OFFICE MANAGER 124975 0 0 0 0 0 36722 0 16200 0 177897 0 0 0 CYNTHIA LINDENBACH OFFICE ADMIN 120408 0 0 0 0 0 36722 0 0 0 157130 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A ALL OFFICERS ARE ELECTED BY THE MEMBERSHIP EVERY THREE YEARS. FORM 990, PART VI, SECTION A, LINE 7B ALL ELIGIBLE MEMBERS IN GOOD STANDING SHALL BE AFFORDED PROPER VOICE AND VOTE AT ANY MONTHLY GENERAL MEMBERSHIP MEETING. NO MEMBER IN GOOD STANDING SHALL BE PROHIBITED FROM ATTENDING ANY GENERAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE BUSINESS MANAGER, FINANCIAL SECRETARY AND TREASURER SHALL RECEIVE A DRAFT COPY OF THE FORM 990 FOR REVIEW BEFORE THE FINAL COPY OF THE FORM 990 IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C PER THE UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES OF THE PLUMBING AND PIPEFITTING INDUSTRY OF THE UNITED STATES AND CANADA INTERNATIONAL UNION'S ADOPTED POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR ALL ELECTED OFFICERS IS BASED OFF OF THE HIGHEST NEGOTIATED JOURNEYMAN HOURLY WAGE RATE AND IS APPROVED BY THE BUSINESS MANAGER AS WELL AS THE GENERAL MEMBERSHIP. THE APPROVED WAGE RATES ARE DOCUMENTED IN THE UNION'S BY-LAWS AND CONSTITUTION. FORM 990, PART VI, SECTION C, LINE 19 THE UNION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC/MEMBERSHIP UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BUSINESS MANAGER AND FINANCIAL SECRETARY ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS WAS NOT CHANGES FROM THE PRIOR YEAR. PLUMBERS AND PIPEFITTERS LOCAL 525 POLITICAL ACTION COMMITTEE 760 NORTH LAMB BLVD LAS VEGAS NV 89110 320173248 HEAVY PARTICIPATION IN STATE & LOCAL ELECTIONS NV 527 PLUMBERS & PIPEFITTERS LOCAL 525 0 PLUMBERS AND PIPEFITTERS UNION LOCAL NO 525 PENSION PLAN 8311 WEST SUNSET ROAD LAS VEGAS NV 89113 886003864 PROVIDE OPPORTUNITIES FOR MEMBERS TO ESTABLISH RETIREMENT INCOME NV 1.401-1(B)(3) N/A 0 PLUMBERS AND PIPEFITTERS UNION LOCAL NO 525 HEALTH AND WELFARE PLAN 8311 WEST SUNSET ROAD LAS VEGAS NV 89113 237283715 PROVIDE INSURANCE COVERAGE TO MEMBERS NV 501(C)(9) N/A 0 LAS VEGAS JOINT APPRENTICESHIP COMMITTEE FOR PLUMBING & PIPEFITTING TRADES 750 LEIGON WAY LAS VEGAS NV 89110 880068666 PROVIDE TRAINING FOR PARTICIPANTS IN THE PLUMBING & PIPEFITTING TRADES NV 501(C)(3) 170(B)(1)(A)II N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0