2024-03-06T10:37:26-06:00 2023-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2023-01-01 111779250 UNITED UNION OF ROOFERS - LOCAL 8 UNIT 7183610145 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 NICHOLAS SICILIANO BUSINESS MANAGER 7183610145 2024-03-06 1 NICHOLAS SICILIANO 999009999 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z NICHOLAS SICILIANO 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 4656331 0 X N/A X LOCAL UNION 1947 NY LABOR ORGANIZATION 7 0 16 0 0 0 3788427 3734322 0 0 381192 759479 150668 161196 4320287 4654997 0 0 24300 5400 1084760 1085592 0 0 0 1861024 1848544 2970084 2939536 1350203 1715461 24960602 27560153 512248 458211 24448354 27101942 TO COLLECT DUES TO BE USED TO PROMOTE STANDARDS OF EMPLOYMENT, BETTERMENT OF WORKING CONDITIONS, AND TO ASSIST IN MAINTAINING EMPLOYER/EMPLOYEE RELATIONS 0 0 PROMOTE STANDARDS OF EMPLOYMENT, BETTERMENT OF WORKING CONDITIONS AND ASSIST IN MAINTAINING EMPLOYER - EMPLOYEE RELATIONS 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X LOCAL UNION 7183610145 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 DANELL DANIELS EXECUTIVE BOARD 2.00 X 2200 0 0 ROBERT VENTURA EXECUTIVE BOARD 2.00 X 0 143247 60944 PIOTR WADOLOWSKI EXECUTIVE BOARD 2.00 X 2200 0 0 NICHOLAS SICILIANO BUSINESS MANAGER 40.00 X 163045 0 63954 BARRY SCHADER PRESIDENT 40.00 X 143247 0 63954 VITO PARENTI VICE PRESIDENT 40.00 X 143247 0 63954 WILLIAM WILMER RECORDING SECRETARY 40.00 X 143247 0 63954 597186 143247 316760 4 0 1 0 LOGO THIS 274 BELLEVUE ROAD PITTSBURGH PA 15229 PROMOTIONAL ITEMS 272965 1 3734322 3734322 759573 759573 135000 0 135000 135000 135000 1240 1334 -94 -94 -94 REIMBURSED EXPENSES 900099 26196 26196 26196 4654997 26196 0 894479 5400 597186 19252 131288 289705 48161 42000 12875 6696 283433 51774 67845 49963 69236 374990 173455 51170 DUES & SUBSCRIPTIONS 307101 OVERHEAD ALLOCATION 255000 DONATIONS 46350 REPAIRS & MAINTENANCE 29781 26875 2939536 323070 269292 1085977 1251537 13081 13947 5176444 1657532 3401189 3518912 20137285 22506465 24960602 27560153 166068 162889 346180 295322 512248 458211 X 24448354 27101942 24448354 27101942 24960602 27560153 X 1715461 935939 2188 X X 0 1 X 1 0 0 0 0 3734322 121500 121500 3256356 1190601 2065755 1494238 284320 1209918 304350 182611 121739 3518912 UNDERFUNDED PENSION OBLIGATION 290338 DUE TO AFFILIATED FUND 4984 295322 X 5590936 935939 935939 4654997 0 4654997 2939536 0 2939536 0 2939536 PART X, LINE 2: THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANICAL STATEMENTS. UNDER THAT GUIDANCE, THE LOCAL 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. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LOCAL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANICAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE LOCAL HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. CURRENTLY, THE 2020 TO 2023 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE LOCAL IS NOT CURRENTLY UNDER AUDIT NOR HAS LOCAL BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. X 0 0 0 NICHOLAS SICILIANO BUSINESS MANAGER 163045 0 0 0 0 0 32822 0 31132 0 226999 0 0 0 BARRY SCHADER PRESIDENT 143247 0 0 0 0 0 32822 0 31132 0 207201 0 0 0 VITO PARENTI VICE PRESIDENT 143247 0 0 0 0 0 32822 0 31132 0 207201 0 0 0 WILLIAM WILMER RECORDING SECRETARY 143247 0 0 0 0 0 32822 0 31132 0 207201 0 0 0 ROBERT VENTURA EXECUTIVE BOARD 0 143247 0 0 0 0 0 31460 0 29484 0 204191 0 0 FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATION'S MEMBERS ARE ENTITLED TO VOTE. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY IS PROVIDED TO AN OFFICER UPON ITS FILING, INFORMATION IS GATHERED BY AUDITORS VIA YEAR END AUDIT FINDINGS WHICH ARE DISCUSSED WITH MANAGEMENT PRIOR TO PREPARATION OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS AN EXECUTIVE BOARD THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION REGARDING GOVERNING DOCUMENTS AND POLICIES IS MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PENSION OBLIGATION 2,188. FORM 990, PART XII, LINE 2C: THE EXECUTIVE BOARD ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. UNITED UNION OF ROOFERS LOCAL 8 INSURANCE & TRUST FUND 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 111653210 PROVIDES WELFARE BENEFITS TO PARTICIPANTS NY SECTION 501 (C) (9) 0 UNITED UNION OF ROOFERS LOCAL 8 JOINT APPRENTICE COMMITTEE 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 111902592 RECRUITS AND TRAINS NEW PARTICIPANTS NY SECTION 501 (C) (5) 0 UNITED UNION OF ROOFERS LOCAL 8 ANNUITY FUND 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 116011299 PROVIDES ANNUITY BENEFITS TO PARTICIPANTS NY SECTION 401 (A) 0 UNITED UNION OF ROOFERS LOCAL 8 PENSION FUND 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 116003399 PROVIDES PENSION BENEFITS TO PARTICIPANTS NY SECTION 401 (A) 0 UNITED UNION OF ROOFERS LOCAL 8 LABOR MANAGEMENT COMMITTEE 12-11 43RD AVENUE LONG ISLAND CITY NY 11101 112596492 PROMOTE ROOFING INDUSTRY THROUGH LABOR AND MANAGEMENT COOPERATION NY SECTION 501 (C) (5) 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 UNITED UNION OF ROOFERS LOCAL 8 INSURANCE & TRUST FUND J 67500 RENTAL AGREEMENT UNITED UNION OF ROOFERS LOCAL 8 JOINT APPRENTICE COMMITTEE J 67500 RENTAL AGREEMENT UNITED UNION OF ROOFERS LOCAL 8 INSURANCE & TRUST FUND P 255000 PROPORTIONATE SHARE OF EXPENSES UNITED UNION OF ROOFERS LOCAL 8 JOINT APPRENTICE COMMITTEE Q 8008 PROPORTIONATE SHARE OF EXPENSES