2024-05-10T09:03:35-05:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE STE 1200W BETHESDA MD 20814 990 2023-01-01 530067475 UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES PLUMBERS LOCAL #5 UNIT 3018997861 4755 WALDEN LANE LANHAM MD 20706 TERRIEA SMALLS BUSINESS MANAGER - FST 3018997861 2024-05-08 1 TERRIEA SMALLS 999009999 0 JOSEPH M HERISHEN CPA P00361968 2023319880 2024-05-10 X 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z PLUMBERS LOCAL UNION NO 5 TERRIEA SMALLS 4755 WALDEN LANE LANHAM MD 20706 6541008 0 X LOCAL5PLUMBERS.ORG X LABOR UNION 1890 MD PROVIDING SERVICES TO LOCAL UNION 5 MEMBERSHIP. 7 0 13 0 0 0 0 0 6025121 6154447 410821 122240 309352 264321 6745294 6541008 0 0 180000 103818 1668137 1764966 0 0 0 3383769 3721624 5231906 5590408 1513388 950600 16262553 17065728 7119236 6971811 9143317 10093917 TO ENCOURAGE A HIGH STANDARD OF SKILL AMONG ITS MEMBERS, AND TO OBTAIN AND MAINTAIN A FAIR WAGE STANDARD; ASSIST IN SECURING EMPLOYMENT; PROTECT JURISDICTION AND ORGANIZE THOSE WORKING WITHIN THE CRAFT. 0 0 4647915 TO PERPETUATE AND FURTHER COMMON GOALS OF ORGANIZED LABOR WITHIN THE BUILDING TRADES. LOCAL 5 PROVIDES SERVICES TO ITS MEMBERS. 4647915 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 22 0 13 0 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X TERRIEA SMALLS 3018997861 4755 WALDEN LANE LANHAM MD 20706 TERRIEA SMALLS BUSINESS MANAGER - FINANCI 47.50 X 152378 0 84512 JAMES SPENCER ASSISTANT BUSINESS MANAGER 47.50 X 143189 0 81480 ANTHONY SOLIS BUSINESS AGENT 47.50 X 143190 0 81480 JEFF GUIDO PRESIDENT (PAST) 2.00 X 0 0 0 DANIEL GARRISON VICE PRESIDENT 2.00 X 2600 0 0 MIKE CANALES BUSINESS AGENT 47.50 X 143190 0 81480 KURT WALTER REC SECY 2.00 X 1200 0 0 585747 0 328952 4 0 1 0 0 MEMBERSHIP DUES 230000 6154447 6154447 6154447 122240 122240 WAGE REIM SECRETARY 900099 199005 199005 INSURANCE REIMBUS. 900099 42836 42836 REIMBURSEMENT OF BOND 900099 3193 3193 19287 19287 264321 6541008 6418768 0 122240 103818 103818 614417 588427 25990 408513 391253 17260 438286 419747 18539 216737 207569 9168 87013 83336 3677 8896 8896 53992 53992 4530 4530 79683 79683 252087 238338 13749 30263 28984 1279 27084 24084 3000 138692 138692 398380 398380 1100834 1100834 449867 449867 45552 45552 INDUSTRY ADVANCEMENT 789569 789569 DONATIONS 286994 286994 LOCAL 5 SPECIAL FUNCTIO 55201 55201 5590408 4647915 942493 0 300 300 2447921 3324784 11747923 729955 11285610 11017968 2523389 2717343 5333 5333 16262553 17065728 155806 117936 6959316 6852691 4114 1184 7119236 6971811 X 9143317 10093917 9143317 10093917 16262553 17065728 950600 0 X 0 0 0 1 0 0 1624961 1624961 9765897 603951 9161946 193142 43687 149455 163923 82317 81606 11017968 PAYROLL LIABILITIES 1184 1184 X PART X, LINE 2: THE LOCAL UNION FOLLOWS AUTHORITATIVE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE LOCAL UNION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2021, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. X 0 0 0 0 0 TERRIEA SMALLS BUSINESS MANAGER - FINANCI 152378 0 0 0 0 0 0 0 84512 0 236890 0 0 0 ANTHONY SOLIS BUSINESS AGENT 143190 0 0 0 0 0 0 0 81480 0 224670 0 0 0 MIKE CANALES BUSINESS AGENT 143190 0 0 0 0 0 0 0 81480 0 224670 0 0 0 JAMES SPENCER ASSISTANT BUSINESS MANAGER 143189 0 0 0 0 0 0 0 81480 0 224669 0 0 0 PART I, LINE 1B THERE IS NO WRITTEN POLICY WITH REGARDS TO TRAVEL FOR COMPANIONS, HOWEVER, THESE EXPENSES WERE APPROVED BY THE MEMBERSHIP AT THE MONTHLY MEETINGS. FORM 990, PART VI, SECTION A, LINE 6 INDIVIDUALS BECOME MEMBERS OF THE LOCAL UNION IN ACCORDANCE WITH A GOVERNING CONSTITUTION AND BYLAWS. THE LOCAL'S MEMBERS HAVE THE RIGHTS PROVIDED THEM IN THE CONSTITUTION AND BYLAWS AND AFFORDED THEM UNDER APPLICABLE LAW, INCLUDING THE RIGHT TO ELECT ALL OFFICERS EVERY THREE YEARS. FORM 990, PART VI, SECTION A, LINE 7A SEE RESPONSE TO LINE 6. THE GOVERNING BODY IS THE MEMBERSHIP, WHICH ACTS IN ACCORDANCE WITH THE GOVERNING CONSTITUTION AND BYLAWS. ITS DECISIONS MAY BE SUBJECT TO REVIEW IN ACCORDANCE WITH THOSE DOCUMENTS. FORM 990, PART VI, SECTION A, LINE 7B SEE RESPONSE TO LINE 7A. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE ORGANIZATION'S FINANCIAL SECRETARY-TREASURER. FORM 990, PART VI, SECTION C, LINE 19 THE LOCAL'S ANNUAL FINANCIAL DISCLOSURE STATEMENT DOL FORM LM-2 IS AVAILABLE FOR PUBLIC INSPECTION AT THE DOL WEBSITE. PLUMBERS AND GASFITTERS LOCAL UNION NO 5 LLC 5891 ALLENTOWN ROAD CAMP SPRINGS MD 20746 530067475 LLC - HOLDS THE PLUMBERS LOCAL NO 5 - BUILDING AND LAND MD PLUMBERS AND PIPEFITTERS MEDICAL FUND 7130 COLUMBIA GATEWAY DR COLUMBIA MD 21046 530190932 MEDICAL FUND MD 501(C)(9) 0 UA LOCAL UNION NO 5 VACATION FUND 5891 ALLENTOWN ROAD CAMP SPRINGS MD 20746 521148966 VACATION FUND MD 501(C)(9) 0 PLUMBERS AND GASFITTERS RETIREMENT SAVINGS FUND 5891 ALLENTOWN ROAD CAMP SPRINGS MD 20746 522124369 RETIREMENT SAVINGS PLAN MD 401(A) 0 PLUMBERS LOCAL NO 5 COMMUNICATIONS AND PRODUCTIVITY FUND 5891 ALLENTOWN ROAD CAMP SPRINGS MD 20746 521582315 COMMUNICATIONS AND PRODUCTIVITY FUND MD 501(C)(5) 0 PLUMBERS LOCAL NO 5 APPRENTICE FUND 8509 ARDWICK ARDMORE ROAD LANDOVER MD 20785 530238659 APPRENTICE AND TRAINING FUND MD 501(C)(3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0