2025-11-05T21:47:44-06:00 2024-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2024-01-01 221560942 INTERNATIONAL BROTHERHOOD OF TEAMSTERS JOINT COUNCIL NO 73 INTE 9734679100 150 MORRIS AVENUE SPRINGFIELD NJ 07081 ALPHONSE RISPOLI PRESIDENT 9734679100 2025-11-05 1 1 RAYMOND HARGADON CPA P01780635 9082727000 2024 2025-03-06 01:10:19Z ALPHONSE RISPOLI 150 MORRIS AVENUE SPRINGFIELD NJ 07081 1172411 0 0320 X N/A X 1943 NJ TO ORGANIZE AND REPRESENT WORKERS. 7 0 10 0 0 0 0 0 586220 584239 18907 26703 105366 105210 710493 716152 0 0 0 0 334099 400356 0 0 0 246858 310664 580957 711020 129536 5132 1251109 1274730 919 1452 1250190 1273278 TO ORGANIZE AND REPRESENT WORKERS. 0 0 ORGANIZATION AND REPRESENTATION OF MEMBERS IN THE COLLECTIVE BARGAINING PROCESS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 1 1 0 1 1 0 1 10 1 0 0 0 0 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 1 0 0 0 X ALPHONSE RISPOLI JR 9734679100 150 MORRIS AVENUE SPRINGFIELD NJ 07081 ALPHONSE RISPOLI JR PRESIDENT 20.00 X 49194 0 12298 JAMES KANE SECRETARY TREASURER 2.00 X 17218 0 4305 JAMES KILKENNY RECORDING SECRETARY 1.00 X 17218 0 4305 RONALD LAKE TRUSTEE 1.00 X 12298 0 3075 ROBERT CHERNEY VICE PRESIDENT 1.00 X 17218 0 4305 JOSEPH DIPALMA TRUSTEE 1.00 X 12298 0 3075 MICHAEL BRODERICK TRUSTEE 1.00 X 12298 0 3075 137742 0 34438 0 0 0 0 0 PER CAPITA FROM AFFILI 900099 584239 584239 584239 36404 36404 446558 456259 -9701 -9701 -9701 REIMBURSEMENTS OF COST 900099 105210 105210 105210 716152 689449 0 26703 137742 124601 87052 28467 22494 6600 22108 1166 5819 60090 10883 53 29680 22399 CONTRIBUTIONS, ADS, TIC 136776 TELEPHONE 5932 EQUIPMENT RENTAL & MAIN 4976 POSTAGE 1160 3022 711020 98337 48165 249425 76346 181817 181817 29680 0 869546 1146098 4121 4121 1251109 1274730 919 1452 919 1452 X 1250190 1273278 1250190 1273278 1251109 1274730 5132 17956 0 X 0 1 X 0 0 44231 44231 0 137586 137586 0 0 PAYROLL LIABILITIES 1452 1452 X 628898 17956 17956 610942 105210 105210 716152 605810 0 605810 105210 105210 711020 PART X, LINE 2: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE COUNCIL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE COUNCIL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS THAT MIGHT BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2024 AND 2023. THE COUNCIL HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. CURRENTLY, THE 2021 TO 2023 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE COUNCIL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE COUNCIL BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. PART XI, LINE 4B THE AMOUNT REPORTED IS THE REIMBURSEMENT OF SHARED ADMINISTRATIVE EXPENSES RECEIVED FROM THE JOINT COUNCIL NO. 73 PENSION FUND. THIS AMOUNT IS INCLUDED AS A REDUCTION OF EXPENSES ON THE FINANCIAL STATEMENTS BUT AS REVENUE ON THE FORM 990. PART XII, LINE 4B THE AMOUNT REPORTED IS THE REIMBURSEMENT OF SHARED ADMINISTRATIVE EXPENSES RECEIVED FROM THE JOINT COUNCIL NO. 73 PENSION FUND. THIS AMOUNT IS INCLUDED AS A REDUCTION OF EXPENSES ON THE FINANCIAL STATEMENTS BUT AS REVENUE ON THE FORM 990. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP CONSISTS OF SEVEN DELEGATES FROM THE AFFILIATED LOCAL UNIONS. FORM 990, PART VI, SECTION A, LINE 7A THE EXECUTIVE BOARD OFFICERS ARE ELECTED BY THE DELEGATES. DELEGATES ARE OFFICERS OF THE AFFILIATED LOCAL UNIONS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS OF THE EXECUTIVE BOARD, INCLUDING AMENDMENTS TO THE COUNCIL'S CONSTIUTION AND BY-LAWS, ARE SUBJECT TO APPROVAL BY THE DELEGATES AND/OR THE INTERNATIONAL BROTHERHOOD OF TEAMSTERS GENERAL EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 WAS PROVIDED TO EACH EXECUTIVE BOARD MEMBER FOR THEIR REVIEW AND COMMENT. THE EXECUTIVE BOARD IS THE GOVERNING BODY OF THE COUNCIL AND CONSISTS OF ALL OF THE VOTING MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 ALL SUCH DOCUMENTS ARE MADE AVAILABLE FOR INSPECTION AT THE JOINT COUNCIL'S OFFICE UPON REQUEST. PART VI, LINE 7A THE EXECUTIVE BOARD OFFICERS ARE ELECTED BY THE DELEGATES. DELEGATES ARE OFFICERS OF THE AFFILIATED LOCAL UNIONS. JOINT COUNCIL NO 73 PENSION FUND 150 MORRIS AVENUE SPRINGFIELD NJ 07081 226171374 PENSION PLAN NJ 501(A) N/A 0 JOINT COUNCIL NO 73 SCHOLARSHIP FUND 150 MORRIS AVENUE SPRINGFIELD NJ 07081 226017773 AWARD OF EDUCATION SCHOLARSHIPS NJ 501(C)(3) PF N/A 0 TEAMSTERS JOINT COUNCIL 73 FOOD BANK 150 MORRIS AVENUE SPRINGFIELD NJ 07081 431978577 DISTRIBUTION OF FOOD AND OTHER ASSISTANCE NJ 501(C)(3) 9 N/A 0 JOINT COUNCIL NO 73 PAC 150 MORRIS AVENUE SPRINGFIELD NJ 07081 223151869 POLITICAL ACTION AND EDUCATION NJ 527 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 JOINT COUNCIL NO 73 PENSION FUND Q 105210 COST SHARING STUDY