2024-10-14T06:22:04-05:00 2024-06-30 205367494 ALAN ROSS & COMPANY PC 10 HEARTHSTONE COURT SUITE 100 READING PA 19606 990 2023-07-01 240579955 UNITED ASSOCIATION OF JOURNEYMAN & APPR OF THE PLBG & PIPEFITTING LOCAL 524 UNIT 5703479214 711 COREY STREET SCRANTON PA 18505 PATRICK DOLAN BUSINESS MANAGER 5703479214 2024-09-30 1 1 ALAN D ROSS CPA P00072435 6107799555 2023 2024-10-15 13:58:12Z PATRICK DOLAN 711 COREY STREET SCRANTON PA 18505 2866041 0 X HTTPS://UALOCAL524.ORG/ X 1898 PA TO ORGANIZE WORKERS AND TO SECURE IMPROVED WAGES, BENEFITS AND WORKING CONDITIONS. 8 8 4 0 0 0 0 0 1875909 1617816 74269 248981 88610 106250 2038788 1973047 0 0 0 0 821584 955383 0 0 0 1234183 1114663 2055767 2070046 -16979 -96999 11437471 11195046 2068829 1943390 9368642 9251656 TO ORGANIZE WORKERS AND TO SECURE IMPROVED WAGES, BENEFITS AND WORKING CONDITIONS. 0 0 2070046 TO ORGANIZE WORKERS AND SECURE IMPROVED WAGES, HOURS WORKING CONTIDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. 2070046 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 4 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 1 0 PA X PATRICK DOLAN 5703479214 711 COREY STREET SCRANTON PA 18505 PATRICK DOLAN BUSINESS MANAGER 40.00 X 187301 0 80808 RICHARD ELLIOTT BUSINESS AGENT 40.00 X 149427 0 82580 BRUCE JONES BUSINESS AGENT 40.00 X 149427 0 82580 JOSEPH KEREKES VICE PRESIDENT 2.00 X 0 139277 46008 MARK SCHRANER PRESIDENT 2.00 X 0 7590 0 GEORGE HOBBS BUSINESS AGENT 40.00 X 50453 0 28746 THOMAS MURPHY EXECUTIVE BOARD 2.00 X 0 0 0 MICHAEL BUCHINSKY EXECUTIVE BOARD 2.00 X 0 0 0 SCOTT MCGEEHAN RECORDING SECRETARY 2.00 X 0 13090 0 SCOTT SCHRANER EXECUTIVE BOARD 2.00 X 0 5445 0 536608 165402 320722 3 0 1 0 0 ASSESSMENTS 900099 1492255 1492255 DUES 900099 125561 125561 1617816 178894 178894 66600 0 66600 66600 66600 963081 892994 70087 70087 70087 GOLF OUTING 900099 17390 17390 CHILD HUNGER OUTREACH 900099 13750 13750 INSURANCE PROCEEDS 900099 8510 8510 39650 1973047 1724066 0 248981 811322 72486 18019 53556 11641 31259 77779 10290 9738 84195 70877 66295 162365 48563 POLITICAL CONTRIBUTIONS 27039 PER CAPITA TAX 215515 MARKET JOB RECOVERY PRO 142631 ORGANIZING 55204 101272 2070046 1764015 586262 1578312 2536839 5160703 953654 4285162 4207049 3809982 3864896 11437471 11195046 2062231 1939021 6598 4369 2068829 1943390 X 9368642 9251656 9368642 9251656 11437471 11195046 -96999 -19987 0 X 0 1 X 0 0 27039 0 0 0 1617816 27039 27039 27039 PART I-A, LINE 1: CONTRIBUTIONS TO THE UNITED ASSOCIATION PAC FUND $ 27,039 4828164 809949 4018215 123899 102327 21572 208640 41378 167262 4207049 PAYROLL WITHHOLDINGS 4369 4369 X 1953060 -19987 -19987 1973047 0 1973047 2070046 0 2070046 0 2070046 PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AND REGISTERED UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(5). UNDER FEDERAL REGULATIONS, THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE ORGANIZATION MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE MANAGEMENT HAS ANALYZED THE POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECT TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. 0 0 0 PATRICK DOLAN BUSINESS MANAGER 187301 0 0 0 0 0 55246 0 25562 0 268109 0 0 0 RICHARD ELLIOTT BUSINESS AGENT 149427 0 0 0 0 0 57018 0 25562 0 232007 0 0 0 BRUCE JONES BUSINESS AGENT 149427 0 0 0 0 0 57018 0 25562 0 232007 0 0 0 JOSEPH KEREKES VICE PRESIDENT 0 139277 0 0 0 0 0 20446 0 25562 0 185285 0 0 FORM 990, PART VI, SECTION A, LINE 6 UNITED ASSOCIATION OF JOURNEYMAN & APPRENTICE OF THE PLUMBING & PIPEFITTING LOCAL 524 IS A MEMBERSHIP ORGANIZATION COMPRISED OF DUES PAYING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE LOCAL UNION ELECT THE OFFICERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN ACTIONS ARE PRESENTED TO THE MEMBERS AT THE REGULAR MEMBERS' MEETINGS FOR APPROVAL. THESE ACTIONS WOULD INCLUDE ANY PROPOSED CHANGES TO THE BYLAWS, APPROVAL FOR CERTAIN EXPENDITURES, AND ANY OTHER ACTIONS FOR WHICH APPROVAL OF THE MEMBERSHIP WOULD BE DEEMED TO BE APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE ORGANIZATION'S ACCOUNTANT PREPARES FORM 990 BUT PRIOR TO SIGNATURE. THE GOVERNING BODY REVIEWS THE TAX RETURN WITH THEIR ACCOUNTANT. FORM 990, PART VI, SECTION B, LINE 15B THE OFFICERS INCLUDING THE ELECTED EXECUTIVE BOARD REVIEW PAY SCALES AND BENEFIT PACKAGES FOR ALL STAFF AT OFFICERS MEETINGS WITH WRITTEN MINUTES AS SUBSTANTIATION OF ACTIONS TAKEN. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIALS ARE AVAILABLE UPON REQUEST AT THE LOCAL UNION OFFICE. PLUMBERS AND PIPEFITTERS LOCAL 524 PENSION AND ANNUITY FUND 711 COREY STREET SCRANTON PA 18505 231992413 TO PROVIDE COLLECTIVELY BARGAINED PENSION AND ANNUITY BENEFTIS PA 401(A) 0 UA LOCAL 524 EDUCATION FUND 711 COREY STREET SCRANTON PA 18505 237218430 TO PROVIDE TARINING OF PIPEFITTER APPRENTICES PA 501(C)(5) 0 PIPEFITTERS LOCAL #524 HEALTH & WELFARE FUND 711 COREY STREET SCRANTON PA 18505 237424474 TO PROVIDE COLLECTIVELY BARGAINED HEALTH & WELFARE BENEFITS PA 501(C)(9) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0