2025-08-04T11:53:33-05:00 2024-12-31 205367494 ALAN ROSS & COMPANY PC 10 HEARTHSTONE CT READING PA 196063054 990 2024-01-01 240620130 LABORERS INT'L UNION NA LOCAL 130 LABO 5703432022 431 WYOMING AVENUE SCRANTON PA 185031228 JACOB S HYDER BUSINESS MANAGER 5703432022 2025-08-04 1 1 DAVID S ROSS CPA P01706199 6107799555 2024 2025-03-06 01:10:19Z JACOB S HYDER 431 WYOMING AVE SCRANTON PA 185031228 487229 0 X N/A X 1912 PA ADMINISTER AND NEGOTIATE LABOR CONTRACTS 7 0 1 0 0 0 0 0 326214 272465 20653 18920 0 0 346867 291385 0 0 200 765 199506 158628 0 0 0 190227 166050 389933 325443 -43066 -34058 807818 813586 0 0 807818 813586 TO ORGANIZE WORKERS AND TO SECURE IMPROVED WAGES, BENEFITS AND WORKING CONDITIONS. 0 0 325443 TO ORGANIZE WORKERS AND SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. 325443 0 0 0 1 0 0 0 0 0 1 0 0 0 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 1 0 0 1 4 0 1 1 1 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 1 1 0 X JACOB S HYDER 5703432022 431 WYOMING AVENUE SCRANTON PA 185031228 JACOB HYDER BUSINESS MANAGER 40.00 X 84400 0 60132 MICHAEL COOK EXECUTIVE BOARD 1.00 X 575 0 0 PAUL PITCAVAGE EXECUTIVE BOARD 1.00 X 575 0 0 STEPHEN VICCICA PRESIDENT 1.00 X 3175 0 0 FRANK FRANKIEWICZ REC SECRETARY 1.00 X 825 0 0 SCOTT CRUCIANI VICE PRESIDENT 1.00 X 625 0 0 LARRY DEMINSKI SECRETARY / TREASURER 1.00 X 975 0 0 JONATHAN CANFIELD SGT AT ARMS 1.00 X 160 0 0 JOSEPH CICIO AUDITOR 1.00 X 160 0 0 KYLE KUJAWSKI AUDITOR 1.00 X 160 0 0 PATRICK SMITH AUDITOR 1.00 X 160 0 0 91790 0 60132 0 0 0 0 0 ASSESSMENTS 900099 163553 163553 MEMBER DUES AND FEES 900099 108912 108912 272465 25797 25797 188967 195844 -6877 -6877 -6877 291385 272465 0 18920 765 765 151922 151922 450 450 6256 6256 18125 18125 5805 5805 4376 4376 1855 1855 462 462 5440 5440 2301 2301 8384 8384 3933 3933 7008 7008 6416 6416 PER CAPITA 81992 81992 CONTRIBUTIONS 9265 9265 TELEPHONE 5642 5642 AUTOMOBILE EXPENSE 4426 4426 620 620 325443 325443 0 0 27295 31324 35042 23910 18140 11132 762383 771130 807818 813586 0 0 X 0 0 0 0 807818 813586 807818 813586 807818 813586 -34058 39826 0 X 0 1 X 0 0 1 1 0 3534 1854 1680 31508 22056 9452 11132 X 331211 39826 39826 291385 0 291385 325443 0 325443 0 325443 PART X, LINE 2: THE LOCAL UNION IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(5). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE MANAGEMENT HAS ANALYZED THE POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A LABOR LOCAL UNION WHICH HAS DUES PAYING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A IN MARCH 2023, THE UNION WAS PUT INTO A TRUSTEESHIP. PRIOR TO THE TRUSTEESHIP, THE LOCAL UNION'S MEMBERSHIP ELECTS THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DURING MARCH 2023, THE UNION WAS PUT INTO A TRUSTEESHIP. THE TRUSTEE HAS THE AUTHROITY TO MAKE ANY DECISIONS RELATING TO THE UNION. PRIOR TO THE TRUSTEESHIP, DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS OF THE ORGANIZATION, SUCH AS OFFICER SALARIES AND MAJOR PURCHASES. APPROVALS ARE DONE BY VOTE AT THE MEMBERS MONTHLY MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE ORGANIZATION'S ACCOUNTANT PREPARES FORM 990 BUT PRIOR TO SIGNATURE, THE TRUSTEE REVIEWS THE TAX RETURN WITH THEIR ACCOUNTANT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR ALL POSITIIONS IS RECOMMENDED BY THE EXECUTIVE BOARD AND APPROVED BY THE MEMBERSHIP 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. LABORERS LOCAL NO 130 HEALTH AND WELFARE FUND 431 WYOMING AVENUE SCRANTON PA 185031228 236408433 COLLECTIVELY BARGAINED HEALTH AND WELFARE BENEFITS PA 501(C)(9) 0 LABORERS LOCAL NO 130 PENSION FUND 431 WYOMING AVENUE SCRANTON PA 185031228 240866674 COLLECTIVELY BARGAINED RETIREMENT BENEFITS PA 401(A) 0 LABORERS LOCAL NO 130 ANNUITY FUND 431 WYOMING AVENUE SCRANTON PA 185031228 237062537 COLLECTIVELY BARGAINED RETIREMENT BENEFITS PA 401(A) 0 LIUNA NATIONAL (INDUSTRIAL) PENSION FUND 905 16TH STREET NW WASHINGTON DC 20006 525074345 RETIREMENT BENEFIT FUND DC 401(A) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 LABORERS LOCAL NO 130 HEALTH AND WELFARE FUND R 14805 COLLECTIVELY BARGAINED LABORERS LOCAL NO 130 PENSION FUND R 18181 COLLECTIVELY BARGAINED LABORERS LOCAL NO 130 ANNUITY FUND R 2880 COLLECTIVELY BARGAINED LIUNA NATIONAL (INDUSTRIAL) PENSION FUND R 24266 29% OF PAY