2024-11-15T06:54:08-06:00 2024-06-30 621114363 Henderson Hutcherson & McCullough PLLC 1200 Market Street Chattanooga TN 37402 990 2023-07-01 620756763 Chattanooga Iron Workers JAC Fund CHAT 4236984198 2701 Belle Arbor Avenue Chattanooga TN 37406 Sean Kimball Chairman 4236984198 2024-11-11 1 1 Karen A Clement CPA P00750546 4237567771 2024-11-04 2023 2024-10-15 13:58:12Z Phillip Burney 2701 Belle Arbor Avenue Chattanooga TN 37406 659019 0 X N/A X 1967 TN To provide instruction in trade skills for apprentice craftsmen entering the ironworking trade, and to offer advanced classes for journeymen. 3 3 4 0 0 0 682114 0 1125 586871 3354 44249 4936 27899 691529 659019 0 0 0 0 250086 259743 0 0 0 195235 123711 445321 383454 246208 275565 819182 1133089 21260 59602 797922 1073487 To provide instruction in trade skills for apprentice craftsmen entering the ironworking trade, and to offer advanced classes for journeymen. 0 0 301315 614770 To provide instruction in trade skills for apprentice craftsmen entering the ironworking trade, and to offer advanced classes for journeymen. 301315 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 TN X Phillip Burney 4236984198 2701 Belle Arbor Ave Chattanooga TN 37406 David Booker Vice Chairman 1.00 X X 0 0 0 Sean-Paul Kimball Chairman 1.00 X X 0 0 0 Phillip Burney Training Director 40.00 X 81062 0 40072 81062 0 40072 0 0 0 0 0 Contractors 900099 586796 586796 Class and instruction 611710 75 75 586871 44249 44249 Other Income 900099 27899 27899 27899 659019 614770 0 44249 81062 81062 79732 79732 48703 48703 38059 38059 12187 12187 3113 3113 13850 13850 397 397 7597 7597 45556 45556 3236 3236 4880 4880 2139 2139 Materials and supplies 30185 30185 Meetings and conference 5117 5117 Telephone 4702 4702 Miscellaneous 2939 1390 1549 383454 301315 82139 0 607123 162469 158326 600330 127656 78803 53733 48853 321437 819182 1133089 13260 19602 8000 40000 21260 59602 X 797922 1073487 797922 1073487 819182 1133089 275565 0 X X 1 X 0 1 0 127656 78803 48853 48853 Stocks, options and ETFs 321437 F 321437 Due to related party 40000 40000 X Part X, Line 2: The Organization follows the guidance of FASB ASC Topic 740, Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements. This interpretation prescribed a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken in a tax return. In addition, ASC Topic 740 provides guidance on derecognition, classification, interest and penalties, disclosure and transition. The Organization adopted the provisions of ASC Topic 740 and they had no impact on the financial position, results of operations, and cash flows. Form 990, Part VI, Section B, line 11b A copy of Form 990 is provided to the Committee for review prior to being filed. Form 990, Part VI, Section C, line 19 The Organization makes its governing documents and financial statements available to the public upon request. Form 990, Part XII, Line 1: The Form 990 is prepared using the modified cash basis of accounting. Modifications to the cash basis of accounting include reporting depreciation on fixed assets, accruing for payroll taxes, and investments are recorded at their fair value. Form 990, Part XII, Line 2c No change in oversight process or selection process during the year. Iron Workers Local Union No 704 2715 Belle Arbor Avenue Chattanooga TN 37406 TN 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 Iron Workers Local Union No 704 K 32000