2024-09-25T11:19:53-05:00 2023-12-31 043508036 MANZI & ASSOCIATES LLC 855 TURNPIKE STREET NORTH ANDOVER MA 01845 990 2023-01-01 041867940 UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES OF THE PLUMBING & PIPEFTTING UNIT 6177875370 40 ENTERPRISE STREET DORCHESTER MA 02125 DANIEL O'BRIEN BUS. MANAGER/FINANCIAL SECRETARY 6177875370 2024-09-05 1 1 JEANNIE MICKEL P01058630 9789751099 2023 2024-08-08 14:25:15Z DANIEL O'BRIEN 40 ENTERPRISE STREET DORCHESTER MA 02125 10877870 0 X WWW.PIPEFITTERS537.ORG X LABOR UNION 1984 MA THE OBJECTIVES OF LOCAL #537 ARE TO PROTECT ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION; TO ASSIST SICK AND DISTRESSED MEMBERS, AND TO HELP BROTHER MEMBERS SECURE EMPLOYMENT THROUGH UNIFIED ACTION WITH ALL OTHER TRADES. 20 20 25 0 0 0 0 0 6550674 6748533 236737 309244 26362 222375 6813773 7280152 0 0 419955 411725 2639081 2996572 0 0 0 3526943 4150155 6585979 7558452 227794 -278300 15743884 16145000 382926 334319 15360958 15810681 THE OBJECTIVES OF LOCAL #537 ARE TO PROTECT ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION; TO ASSIST SICK AND DISTRESSED MEMBERS, AND TO HELP BROTHER MEMBERS SECURE EMPLOYMENT THROUGH UNIFIED ACTION WITH ALL OTHER TRADES. 0 0 THE OBJECTIVES OF LOACL #537 ARE TO PROTECT ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION, TO ASSIST SICK AND DISTRESSED MEMBERS, AND TO HELP BROTHER MEMBERS SECURE EMPLOYMENT THROUGH UNIFIED ACTION WITH ALL OTHER TRADES. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 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 42 0 1 25 1 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 1 1 0 X DANIEL O'BRIEN 6177875370 40 ENTERPRISE STREET DORCHESTER MA 02125 DANIEL T O'BRIEN BUS. MANAGER/FINANCE. SEC 50.00 X X 265770 0 100590 DANIEL COADY ASSISTANT BUSINESS MANAGER 45.00 X X 207349 0 85257 BRIAN NICHOLSON BUSINESS AGENT 45.00 X X 207450 0 85257 DANIEL MULLIGAN PRESIDENT 10.00 X X 10726 0 0 DANIEL W O'BRIEN EXECUTIVE BOARD 5.00 X X 5391 0 0 JAMES M O'BRIEN BUSINESS AGENT 45.00 X X 217765 0 85257 WILLIAM KERRIGAN RECORDING SECRETARY 5.00 X X 4600 0 0 CHRISTOPHER BRENNAN ORGANIZER 45.00 X X 207423 0 85257 KEVIN J MULLIGAN FINANCE COMMITTEE 5.00 X X 5391 0 0 JAMES CURRAN FINANCE COMMITTEE 5.00 X X 5391 0 0 JEREMY LYDON FINANCE COMMITTEE 5.00 X X 5391 0 0 JOHN J KELLY BUSINESS AGENT 45.00 X X 207498 0 85257 RYAN GILLIGAN VICE PRESIDENT 10.00 X X 10624 0 0 STEVEN R MULLIGAN EXAMINING BOARD 5.00 X X 0 0 0 MICHAEL CROWLEY EXAMINING BOARD 5.00 X X 0 0 0 ROBERT D CREHAN EXAMINING BOARD 5.00 X X 0 0 0 ALBERT BELSITO EXECUTIVE BOARD 5.00 X X 5391 0 0 JULIE M HEMINGWAY EXECUTIVE BOARD 5.00 X X 3400 0 0 PETER AYLWARD INSIDE GUARD 5.00 X X 3400 0 0 JOSEPH SHEA EXECUTIVE BOARD 5.00 X X 4894 0 0 TERENCE SWEENEY UA ORGANIZER 45.00 X 204477 0 85257 1582331 0 612132 7 0 1 0 617 MEDIA GROUP 282 MOODY ST 314 WALTHAM MA 02453 ADVERTISING 197583 MANZI & ASSOCIATES LLC 855 TURNPIKE STREET NORTH ANDOVER MA 01845 ACCOUNTING FEES 150110 2 ASSESSMENTS, DUES, FEES 900099 6748533 6748533 6748533 332526 332526 3574436 3597718 -23282 -23282 -23282 UA ORGANIZING GRANT INCOME 900099 180000 180000 GAIN ON VEHICLE TRADE IN 900099 25125 25125 LMCT FUND REIMBURSEMENT 900099 10000 10000 7250 7250 222375 7280152 6945783 0 334369 411725 1582332 178649 830483 276590 128518 39362 150110 52660 48338 3528 220936 29221 61156 224902 96008 27467 25861 2052919 150510 124557 MEMBER SOCIAL FUNCTIONS 287837 POLITICAL CONTRIBUTIONS 276945 PR DONATIONS 132039 FOUNDATION FOR FAIR CON 93137 52662 7558452 1696413 1520880 2256963 2116698 1935792 1042498 869677 893294 7330624 9048571 3407785 2565557 182422 0 15743884 16145000 249762 200721 133164 133598 382926 334319 X 12986607 13602750 2374351 2207931 15360958 15810681 15743884 16145000 -278300 728023 0 X X 0 1 X 1 0 40000 40000 165000 115375 49625 818945 372076 446869 529246 450526 78720 382601 104521 278080 893294 US TREASURY NOTE 0.250 06/30/25 812460 F US TREASURY NOTE 1.625 02/15/26 1753097 F 2565557 DUE TO VACATION TRUST FUND 1740 DUE TO UA PEC (PAC) 10365 DUE TO UA ORGANIZING DUES 121493 133598 X 7959837 728023 728023 7231814 48338 48338 7280152 7510113 0 7510113 48338 48338 7558451 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE CORPORATION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CORPORATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE DEPARTMENT OF LABOR AND INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 0 0 0 DANIEL T O'BRIEN BUS. MANAGER/FINANCE. SEC 265770 0 0 0 0 0 62820 0 37770 0 366360 0 0 0 JAMES M O'BRIEN BUSINESS AGENT 217765 0 0 0 0 0 53245 0 32012 0 303022 0 0 0 JOHN J KELLY BUSINESS AGENT 207498 0 0 0 0 0 53245 0 32012 0 292755 0 0 0 BRIAN NICHOLSON BUSINESS AGENT 207450 0 0 0 0 0 53245 0 32012 0 292707 0 0 0 CHRISTOPHER BRENNAN ORGANIZER 207423 0 0 0 0 0 53245 0 32012 0 292680 0 0 0 DANIEL COADY ASSISTANT BUSINESS MANAGER 207349 0 0 0 0 0 53245 0 32012 0 292606 0 0 0 TERENCE SWEENEY UA ORGANIZER 204477 0 0 0 0 0 53245 0 32012 0 289734 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WITH VOTING RIGHTS TO ELECT THE MEMBERS OF THE GOVERNING BODY, DELEGATES, AND CAN APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY IS ELECTED BY THE MEMBERS OF THE LOCAL. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS OF THE GOVERNING BODY ARE APPROVED BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS AND APPROVES FORM 990 PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION INCLUDES COMPARABILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 1: THE UNION PREPARES ITS FINANCIAL STATEMENTS USING THE MODIFIED CASH BASIS OF ACCOUNTING WHICH INCLUDES DEPRECIATION OF CAPITALIZED ASSETS AS EXPENSES AS WELL AS CAPITALIZED LEASES AND LOANS PAYABLE RELATED TO THE CAPITALIZED ASSETS. THE STATEMENT OF FINANCIAL POSITION ALSO INCLUDES AMOUNTS OWED TO RELATED PARTIES AND ASSETS AND LIABILITIES RESULTING FROM CASH TRANSACTIONS. UNDER THE MODIFIED CASH BASIS, REVENUES ARE GENERALLY RECOGNIZED WHEN COLLECTED RATHER THAN WHEN EARNED, AND EXPENSES ARE GENERALLY RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED. CONSEQUENTLY, THE FINANCIAL STATEMENTS DO NOT INCLUDE RECEIVABLES FOR REVENUE EARNED, AMOUNTS DUE VENDORS AND SUPPLIERS, AND PREPAID EXPENSES. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR PERIOD. PIPEFITTERS CHARITABLE FUND INC 40 ENTERPRISE STREET DORCHESTER MA 02125 263328027 TO MAKE DONATIONS FOR EDUCATIONAL, CHARITABLE AND SCIENTIFIC PURPOSES MA 501(C)(3) LINE 10 0 PIPEFITTERS LOCAL UNION NO 537 EDUCATION TRUST FUND 40 ENTERPRISE STREET DORCHESTER MA 02125 042326090 TRAINING FUND MA 501(C)(3) LINE 10 0 PIPEFITTERS UNION LOCAL 537 VACATION FUND 40 ENTERPRISE STREET DORCHESTER MA 02125 237255451 EMPLOYEE BENEFITS MA 501(C)(9) 0 PIPEFITTERS UNION LOCAL NO 537 HEALTH AND WELFARE FUND 40 ENTERPRISE STREET DORCHESTER MA 02125 042167074 EMPLOYEE BENEFITS MA 501(C)(9) 0 PIPEFITTERS UNION LOCAL NO 537 PENSION FUND 40 ENTERPRISE STREET DORCHESTER MA 02125 516030859 EMPLOYEE BENEFITS MA 501(C)(9) 0 PIPEFITTERS LOCAL UNION NO 537 DEFERRED INCOME ANNUITY FUND INDIVIDUAL ACCO 40 ENTERPRISE STREET DORCHESTER MA 02125 042760802 EMPLOYEE BENEFITS MA 501(C)(9) 0 PIPEFITTERS ASSOCIATION LOCAL UNION 537 NEMCA LABOR MANAGEMENT COOPERATION 35 TRAVIS STREET DORCHESTER MA 02125 046751112 LABOR MANAGEMENT MA 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 PIPEFITTERS LOCAL UNION 537 EDUCATION TRUST K 162984 RENT-FMV