2024-08-13T14:20:49-05:00 2023-09-30 611436956 NOVAK FRANCELLA LLC 40 MONUMENT RD 5TH FLR BALA CYNWYD PA 19004 990 2022-10-01 134075932 SERVICE PROFESSIONALS UNION LOCAL 726 IUJAT SERV 9292441310 93 LAKE AVENUE 103 DANBURY CT 06810 HENRY CANGE PRESIDENT 2032050101 2024-08-13 1 0 LOUIS VERZELLA CPA P00360279 6106689400 2024-08-13 2022 2024-08-08 14:25:15Z HENRY CANGE 93 LAKE AVENUE 103 DANBURY CT 06810 2021247 0 X N/A X UNION 1999 CT THE PRIMARY OBJECTIVE OF THE UNION IS TO REPRESENT WORKERS WITH RESPECT TO WAGES, HOURS AND WORKING CONDITIONS; TO PROVIDE FOR THE CONTINUOUS EMPLOYMENT OF LABOR; TO BRING ABOUT STABLE WORKING CONDITIONS IN THE VARIOUS INDUSTRIES IN WHICH ITS MEMBERS ARE EMPLOYED; AND TO ESTABLISH PROCEDURES FOR THE AMICABLE ADJUSTMENT OF DISPUTES WHICH MAY ARISE BETWEEN EMPLOYERS AND EMPLOYEES. 8 0 9 0 0 0 0 0 1681173 1789007 35168 232240 0 0 1716341 2021247 0 0 0 0 785225 836898 0 0 0 411711 352854 1196936 1189752 519405 831495 5508808 6209580 195719 64996 5313089 6144584 X THE PRIMARY OBJECTIVE OF THE UNION IS TO REPRESENT WORKERS WITH RESPECT TO WAGES, HOURS AND WORKING CONDITIONS; TO PROVIDE FOR THE CONTINUOUS EMPLOYMENT OF LABOR; TO BRING ABOUT STABLE WORKING CONDITIONS IN THE VARIOUS INDUSTRIES IN WHICH ITS MEMBERS ARE EMPLOYED; AND TO ESTABLISH PROCEDURES FOR THE AMICABLE ADJUSTMENT OF DISPUTES WHICH MAY ARISE BETWEEN EMPLOYERS AND EMPLOYEES. 0 0 "THE PRIMARY OBJECTIVE OF THE UNION IS TO REPRESENT WORKERS WITH RESPECT TO WAGES, HOURS AND WORKING CONDITIONS; TO PROVIDE FOR THE CONTINUOUS EMPLOYMENT OF LABOR; TO BRING ABOUT STABLE WORKING CONDITIONS IN THE VARIOUS INDUSTRIES IN WHICH ITS MEMBERS ARE EMPLOYED; AND TO ESTABLISH PROCEDURES FOR THE AMICABLE ADJUSTMENT OF DISPUTES WHICH MAY ARISE BETWEEN EMPLOYERS AND EMPLOYEES." 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 11 0 1 9 1 0 0 0 0 0 0 0 0 X 8 0 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X HENRY CANGE 9292441310 93 LAKE AVENUE 103 DANBURY CT 06810 X MICHAEL PIECORA PRESIDENT/FIELD REP 65.00 X 55000 0 2147 STEVEN R ELLIOTT SR VICE PRESIDENT/FIELD REP (P) 80.00 X 60500 0 13200 JONATHAN S AMES SECY TREAS/FIELD REP 70.00 X 1200 0 12000 HENRY CANGE TRUSTEE/EXEC.BA/ORGANIZER 65.00 X 240113 0 69119 PETER DEVITO TRUSTEE 65.00 X 1200 0 0 LUIS RAMOS VICE PRESIDENT 65.00 X 1200 0 0 JUAN ALVAREZ EXECUTIVE BOARD 10.00 X 2000 0 0 LISA O'BRIEN EXECUTIVE BOARD 10.00 X 2000 0 0 LOUIS LOIACONO FIELD REPRESENTATIVE 65.00 X 157499 0 4481 520712 0 100947 2 0 1 0 MARC JACOBSON & ASSOCIATES LLC 425 HUEHL ROAD - SUITE 16B NORTHBROOK IL 60062 REPRESENTATIONAL SVC 126820 1 MEMBER DUES/ASSESSMENT 900099 1788997 1788997 MISCELLANEOUS INCOME 900099 10 10 1789007 232240 232240 2021247 1789007 0 232240 X 481253 280199 4480 24480 46486 42070 15181 141296 11739 1070 27932 1649 94987 9892 ORGANIZING EXPENSES 6754 NET REIMB TO AFFILIATE 284 1189752 5508347 6209500 381 80 80 5508808 6209580 195719 64996 195719 64996 X 5313089 6144584 5313089 6144584 5508808 6209580 831495 0 X X 0 1 X 1 0 0 UNALLOCATED PRGM SVC REVENUE 63712 PAYROLL WITHHOLDING 1159 OTHER LIABILITIES 125 64996 X 2021247 0 2021247 0 2021247 1189752 0 1189752 0 1189752 PART X, LINE 2: THE UNION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE UNION'S MANAGEMENT EVALUATES TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZES A TAX LIABILITY OR ASSET IF AN UNCERTAIN TAX POSITION WAS TAKEN AND IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. X 0 0 0 HENRY CANGE TRUSTEE/EXEC.BA/ORGANIZER 221970 0 12669 0 5474 0 29873 0 39246 0 309232 0 0 0 LOUIS LOIACONO FIELD REPRESENTATIVE 148881 0 8618 0 0 0 4481 0 0 0 161980 0 0 0 JACQUELINE ELLIOTT FAMILY RELATIONSHIP 13200 EMPLOYMENT 0 FORM 990, SCHEDULE L, PART V AMOUNT OF TRANSACTION NOTED ABOVE IS INCLUSIVE OF FRINGE BENEFIT CONTRIBUTIONS. FORM 990, PART IV, LINE 5 SERVICE PROFESSIONALS UNION LOCAL 726, IUJAT IS A 501(C)(5) LABOR ORGANIZATION WHOSE DUES ARE DEDUCTIBLE TO MEMBERS, AND THAT IS NOT SUBJECT TO ANY 6033E PROXY TAX. FORM 990, PART VI, SECTION A, LINE 2 STEVEN R ELLIOTT, SR. AND JONATHAN S. AMES - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON WHO WORKS IN A CAPACITY WHICH MAKES HIM ELIGIBLE FOR UNION MEMBERSHIP MAY APPLY FOR MEMBERSHIP IN THIS UNION. ELIGIBLE MEMBERS ARE DEFINED AS FOLLOWS: A PERSON EMPLOYED WITHIN A COLLECTIVE BARGAINING UNIT REPRESENTED BY THE UNION; AN EMPLOYEE OR OFFICER OF THE UNION OR ITS INTERNATIONAL UNION. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY (EXECUTIVE BOARD) IS ELECTED BY THE MEMBERSHIP. ALL MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTING FIRM WITH ASSISTANCE FROM UNION PERSONNEL AND PRESENTED TO THE CONTROLLER FOR INITIAL REVIEW. THE CONTROLLER THEN CIRCULATED A COPY OF THE DRAFT FORM 990 TO THE UNION'S PRINCIPAL OFFICERS AND LEGAL COUNSEL. AFTER FURTHER REVIEW AND COMPLETION OF ANY OPEN ITEMS, THE FINAL DOCUMENT WAS CIRCULATED TO ALL MEMBERS OF THE EXECUTIVE BOARD, WHO, AFTER THEIR OWN REVIEW, WERE CANVASSED FOR APPROVAL, ACCEPTANCE AND AUTHORIZATION TO FILE THE FORM 990 BEFORE ITS DUE DATE. FORM 990, PART VI, SECTION B, LINE 12C THE MEMBERS OF THE EXECUTIVE BOARD AT THEIR MEETINGS TAKE UP THE BUSINESS OF THE ORGANIZATION WHICH MAY INCLUDE INSTANCES WHERE A CONFLICT OF INTEREST MAY HAVE OCCURRED OR IS THE SUBJECT OF DISCUSSION. IF A CONFLICT OF INTEREST IS PRESENTED, THE EXECUTIVE BOARD TAKES APPROPRIATE ACTION WITH ANY CONFLICTED MEMBER ABSTAINING FROM PARTICIPATION IN THE DISCUSSION AND VOTE. ALL TRUSTEES, OFFICERS AND EMPLOYEES ARE SUBJECT TO THE UNION'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE UNION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO ALL MEMBERS UPON REQUEST. SOME OF THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART VII, COLUMN (B) AVERAGE HOURS HOURS RECORDED ARE AN ESTIMATE OF AVERAGE HOURS WORKED PER WEEK AMONGST THE TAX EXEMPT ORGANIZATIONS THAT THE INDIVIDUAL HOLDS POSITION IN, WHERE WORK IS ASSIGNED AS A REQUIRED COMPONENT OF THE PERSON'S PRIMARY EMPLOYMENT. AS ALLOCATED, WORK TIME IS DEVOTED TO PROVIDING NECESSARY SUPPORT AND SERVICES NEEDED BY THE RESPECTIVE ORGANIZATIONS' PROGRAMS. FORM 990, PAGE 8, PART VII, QUESTION 4 THE SERVICE PROFESSIONALS UNION LOCAL 726, IUJAT (LOCAL 726) IS A PARTY TO AN ADMINISTRATIVE SERVICES AGREEMENT WITH UNITED WELFARE FUND WELFARE DIVISION AND UNITED WELFARE FUND SECURITY PLAN (FUNDS). THESE AGREEMENTS PROVIDE, AMONGST OTHER THINGS, A COST SHARING MECHANISM FOR CERTAIN REASONABLE ADMINISTRATIVE AND OPERATIONAL COSTS DEEMED NECESSARY FOR THE OPERATION AND ADMINISTRATION OF LOCAL 726. DURING THE TAX REPORTING PERIOD ENDING SEPTEMBER 30, 2023, THE FUNDS REIMBURSED LOCAL 726 $190,386 FOR THE FUNDS' SHARES OF SUCH COSTS, WHICH INCLUDED A COMPONENT OF PERSONNEL COMPENSATION AND RELATED BENEFIT COSTS. FORM 990, PART IX, LINE 11G ARBITRATION COSTS 4,630. SERVICE FEES 131,966. PAYROLL SERVICE 4,700. FORM 990, PART XII , LINE 2C THE UNION IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE FINANCIAL STATEMENTS.