2025-01-28T13:38:52-05:00 2024-06-30 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2023-07-01 510097014 PLUMBERS & PIPEFITTERS LOCAL 74- JOINT APPRENTICESHIP COMMITTEE PLUM 3026367400 201 EXECUTIVE DRIVE NEWARK DE 19702 CHRISTOPHER MUNTZ TRUSTEE 3026367400 2025-01-10 true false JOSEPH V GIORDANO CPA P01249336 3022660202 2025-01-28 2023 2025-03-06 01:10:19Z CHRISTOPHER MUNTZ 1255103 false X N/A X 1989 DE TO PROVIDE EDUCATIONAL AND SAFETY TRAINING FOR APPRENTICE AND JOURNEYMAN UNION PLUMBERS AND PIPEFITTERS. 8 8 36 8 0 40000 0 1044026 1254802 264 301 4114 0 1088404 1255103 0 0 549082 540122 0 0 473331 559794 1022413 1099916 65991 155187 1006385 1338602 262096 439126 744289 899476 TO PROVIDE EDUCATIONAL AND SAFETY TRAINING FOR APPRENTICE AND JOURNEYMAN UNION PLUMBERS AND PIPEFITTERS. false false 1099916 1254802 THE JOINT APPRENTICESHIP TRAINING COMMITTEE LOCAL NO. 74 IS ESTABLISHED FOR THE PURPOSE OF PROVIDING FOR THE TRAINING OF QUALIFIED PERSONS IN THE TRADE FOR THE MUTUAL BENEFIT OF THE UNION AND THE EMPLOYERS BY APPROPRIATE TRAINING IN THE SKILLS NECESSARY TO BE QUALIFIED AS A JOURNEYMAN IN THE TRADE AND TO MEET THE STANDARDS OF THE APPRENTICE TRAINING IN THE SKILLS NECESSARY TO BE QUALIFIED AS A JOURNEYMAN IN THE TRADE AND TO MEET THE STANDARDS OF THE APPRENTICE TRAINING SYSTEM AS CALLED FOR BY THE CONSTITUION OF THE UNITED ASSOCIATION. 1099916 false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 0 0 true 36 true false false false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true false false true false false false X X NICOLE BELLOSI 3026367400 201 EXECUTIVE DRIVE NEWARK DE 19702 X ROBERT STEWART TRUSTEE X 0 0 0 JOSEPH BAKER TRAINING DIR 40.00 X 131671 0 104398 JAMES LISTER TRUSTEE X 0 0 0 JEFF SILL TRUSTEE X 0 0 0 ROBERT TESTA JR TRUSTEE X 0 0 0 GEORGE VEASEY TRUSTEE X 0 0 0 CHRISTOPHER MUNTZ TRUSTEE X 0 0 0 LEE SMITH TRUSTEE X 0 0 0 AARON HANLON TRUSTEE X 0 0 0 131671 104398 1 false true false CONTRACTORS' CONTRIBUTIONS 1254802 1254802 1254802 301 301 1255103 1254802 301 133140 169149 31797 172857 33179 23410 14532 152680 34251 34987 12302 TOOLS, MATERIALS, & SUPPL 119734 INT'L TRAINING FUND 99789 APPRENTICE BANQUETS 23730 ACCREDITATION FEES 19626 24753 1099916 0 0 0 510608 867218 231812 191772 3293 3417 1043897 767702 260672 276195 1006385 1338602 73766 130944 188330 308182 262096 439126 X 744289 899476 744289 899476 1006385 1338602 155187 X false true true false 139210 46939 92271 888944 705020 183924 15743 15743 276195 DUE TO AFFILIATE 308182 308182 X 1255103 1255103 1255103 1099916 1099916 1099916 SCHEDULE D, PAGE 3, PART X THE COMMITTEE QUALIFIES AS A NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501 (C)(5) OF THE INTERNAL REVENUE CODE AND IS NOT LIABLE FOR FEDERAL OR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME. ALTHOUGH THE COMMITTEE IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAX, THE COMMITTEE IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES," WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C)(5). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. THE FINANCIAL ACCOUNTING STANDARDS BOARD ON STATEMENTS PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A RETURN. THE FEDERAL RETURNS OF THE COMMITTEE FOR THE PRIOR THREE YEARS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE TAX POSITIONS TAKEN BY THE COMMITTEE DURING THESE YEARS ARE BASED ON CLEAR AND UNAMBIGUOUS TAX LAW; MANAGEMENT HAS A HIGH LEVEL OF CONFIDENCE IN THE TECHNICAL MERITS OF THE POSITIONS TAKEN. false false false JOSEPH BAKER TRAINING DIRECTOR 131671 82578 21820 236069 FORM 990, PAGE 6, PART VI, LINE 11B THE BUSINESS AGENT AND COORDINATOR REVIEWS AND APPROVES FORM 990. THE FULL BOARD RECEIVES A COPY OF THE COMPLETE FORM 990 AT THE NEXT SCHEDULED MEETING. FORM 990, PAGE 6, PART VI, LINE 18 FORM 990 IS AVAILABLE FOR ACCESS ON WWW.GUIDESTAR.ORG. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.