2025-04-08T16:33:19-04:00 2024-12-31 461536238 MELLOR & ASSOCIATES PLLC 668 E 12225 S STE 104 DRAPER UT 84020 990 2024-01-01 202498482 UNITED ASSOCIATION LOCAL 140 PIPEFITTERS PLUMBERS HVAC & R UNIT 8019736784 2261 SOUTH REDWOOD ROAD 5 SALT LAKE CITY UT 84119 TRAVIS K MORGAN PRESIDENT 8019736784 2025-04-08 true false JUSTIN MELLOR P01063288 3857152146 2025-04-08 2024 2025-03-06 01:10:19Z TRAVIS K MORGAN 2261 SOUTH REDWOOD ROAD 5 SALT LAKE CITY UT 84119 3380953 false X X UNION 2005 UT THIS EXEMPT ORGANIZATION IS A LABOR UNION. AS A LABOR UNION IT REPRESENTS ITS MEMBERS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS. THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND OTHER ISSUES. 16 16 5 0 0 3052781 3211761 39416 169192 0 3092197 3380953 19355 33195 312558 161207 725573 733492 0 0 1895117 1903463 2952603 2831357 139594 549596 4826610 5456608 0 4826610 5456608 X THIS EXEMPT ORGANIZATION IS A LABOR UNION. AS A LABOR UNION IT REPRESENTS ITS MEMBERS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS. THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND OTHER ISSUES. false false THE LOCAL UNION WORKS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS, THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND MANY OTHER LABOR RELATED MATTERS. THE LOCAL UNION WORKS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS, THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND MANY OTHER LABOR RELATED MATTERS. false false true true false false false false false true false false false false true true 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 false false true 11 0 5 true false false false false false false false false X 16 16 false false false false true true false true true false false true false false false true true false X JASIE BUBEL 8019736784 2261 S REDWOOD RD STE 5 SALT LAKE CITY UT 84119 TRAVIS K MORGAN PRESIDENT X X 0 0 0 SHAUN FORD SENTRY 4.00 X X 110948 0 0 JEREMY S HASLAM BUSINESS MAN 40.00 X X 120514 0 0 CODY WEAVER VICE PRESIDE 40.00 X X 110948 0 0 MARK RUSTON SENTRY X 0 0 0 JESSE ADAMS FINANCE COMM 4.00 X 0 0 0 BRIAN URE EXECUTIVE BO X 0 0 0 ZACH DAYBELL EXECUTIVE BO 4.00 X 0 0 0 MARK ELIESON EXECUTIVE BO 4.00 X 0 0 0 RYAN HARRISON EXAMINING BO X 0 0 0 JACOB ANDERSON FINANCE COMM X 0 0 0 HYRUM S MATTHEWS FINANCE COMM 4.00 X 0 0 0 COLIN SALEE EXAMINING BO 4.00 X 0 0 0 CODY DEJONG EXAMINING BO 4.00 X 0 0 0 CODY CARLSON EXAMINING BO 4.00 X 0 0 0 KORI RUSHTON EXAMINING BO X 0 0 0 342410 3 false false false MEMBERSHIP DUES & ASSESSMENTS 1884731 1884731 UNION ACTION INCOME 1013610 1013610 DEATH BENEFIT 163690 163690 MISCELLANEOUS INCOME 149730 149730 3211761 169192 169192 3380953 3380953 33195 161207 342410 9167 68122 138327 95008 80458 3676 44294 2886 250941 53271 36662 37712 145887 39993 721902 31271 844 SUBSIDY 333222 MEMBER SERVICES 177322 AUTO EXPENSES 23580 2831357 0 0 0 606382 827893 1926393 2202103 722945 549977 204237 172968 2089598 2236514 17130 4826610 5456608 0 0 X 4826610 5456608 4826610 5456608 4826610 5456608 549596 80402 X false true X false false true false SCHEDULE C, PART IV LOCAL 140 MAINTAINS A LOCAL POLITICAL ACTION COMMITTEE. THE LOCAL UNION MAINTAINS A LOCAL POLITICAL SEPARATELY SEGREGATED (NON-INTEREST BEARING) BANK ACCOUNT AS DEFINED IN 527(F)(3). THE ACTIVITY OF THE PAC ACCOUNT IS NOT INCLUDED IN THIS 990 TAX RETURN AS PER THE IRS INSTRUCTIONS 5709 5709 121226 117848 3378 76103 53313 22790 492801 351710 141091 27106 27106 172968 X 3461355 80402 80402 3380953 3380953 2831357 2831357 2831357 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE HAS GRANTED AN EXEMPTION FROM INCOME TAXES TO THE LOCAL UNDER SECTION 501(C)(5), GROUP EXEMPTION, OF THE INTERNAL REVENUE CODE, EXCEPT ON THE NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. A SIMILAR EXEMPTION APPLIES FOR STATE INCOME TAX. AS OF DECEMBER 31, 2024, THE LOCAL HAD NOT ENGAGED IN ANY UNRELATED BUSINESS ACTIVITIES. FASB HAS PROVIDED GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED, AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE UNTITY'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITION ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED "WHEN CHALLENGED - OR "WHEN EXAMINDED" BY THE APPLICABLE TAXING AUTHORITY. THE LOCAL ADOPTED THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES SECTION OF THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION ON JANUARY 1, 2009. false LOCAL 140 LADIES AUXILIARY 2558 S 600 E SALT LAKE CITY UT 84106 831407682 10000 FORM 990 - ORGANIZATION'S MISSION THIS EXEMPT ORGANIZATION IS A LABOR UNION. AS A LABOR UNION IT REPRESENTS ITS MEMBERS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS. THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND OTHER ISSUES. FORM 990, PAGE 2, PART III, LINE 4D THE LOCAL UNION WORKS TO SECURE BETTER WORKING CONDITIONS AND CAREER ADVANCEMENT FOR ITS MEMBERS, THIS INCLUDES BUT IS NOT LIMITED TO NEGOTIATING LABOR CONTRACTS, HANDLING GRIEVANCES AND MANY OTHER LABOR RELATED MATTERS. FORM 990, PAGE 6, PART VI, LINE 6 THE LOCAL UNION MEMBERS JOINED THE UNION TO HAVE THEIR PERSONAL INTERESTS REPRESENTED IN THE COLLECTIVE BARGAINING PROCESS AS A UNIFIED VOICE FORM 990, PAGE 6, PART VI, LINE 7A THE LOCAL UNION HOLDS AN ELECTION OF ITS OFFICERS ONCE EVERY THREE YEARS AS REQUIRED UNDER FEDERAL LAW, THE LANDRUM-GRIFFIN ACT. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE AND THE OFFICERS REVIEW THE FORM 990 WITH THE LOCAL'S INDEPENDENT CPA WHO PREPARES THE TAX RETURN. AFTER THE FINANCE COMMITTEE AND OFFICERS ARE SATISFIED THAT THE TAX RETURN IS COMPLETE AND ACCURATE, THEY AUTHORIZE THE CPA TO ELECTRONICALLY FILE THE 990. FORM 990, PAGE 6, PART VI, LINE 15A THE BUSINESS MANAGER'S AND THE BUSINESS AGENT'S WAGE LEVEL IS SET IN THE BYLAWS OF THE LOCAL UNION. THE BUSINESS MANAGER IS PAID A COMPARABLE WAGE TO THAT OF A GENERAL FOREMAN'S SCALE UDER THE MECHANICAL CONTRACTOR'S ASSOCIATION AGREEMENT THE BUSINESS AGENT'S WAGE IS PAID COMPARABLE TO THE FOREMAN'S SCALE UNDER THE COLLECTIVE BARGAINING AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 15B OFFICERS AND EXECUTIVE BOARD REVEIEWS THE COMPENSATION OF ALL EMPLOYEES ON AN ANNUAL BASIS. THE WAGE LEVELS ARE WELL WITHIN RANGE OF REASONABLE COMPENSATION LEVELS FOR SIMILAR JOB DESCRIPTIONS AS FOUND IN THE SALT LAKE VALLEY. FORM 990, PAGE 6, PART VI, LINE 19 ALL OF THE RECORDS WICH ARE SUBJECT TO OPEN INSPECTION BY THE GENERAL PUBLIC ARE MADE AVAILABLE TO THEM UPON REQUEST.