2025-11-14T18:39:41-05:00 2024-12-31 208179137 STEPHEN K JONES CPA LLC 160 CLAIREMONT AVE STE 200 DECATUR GA 30030 990 2024-01-01 581077859 ELECTRICAL WORKERS HOME ASSOCIATION OF ATLANTA INC ELEC 4045238107 501 PULLIAM STREET STE 250 ATLANTA GA 303122749 KEVIN SWANSON PRESIDENT 4045238107 2025-11-12 true false STEPHEN K JONES P00184789 6789545781 2025-11-14 X 2024 2025-03-06 01:10:19Z X KEVIN SWANSON 501 PULLIAM STREET STE 250 ATLANTA GA 30312 1495822 false X X 1965 GA TO OWN AND MAINTAIN OFFICE BUILDINGS TO PROVIDE SPACE AND TRAINING FOR IBEW LOCAL UNION 613. 12 6 0 25000 296 0 0 1137 -10669 -14344 -7141 -13207 -17810 0 0 0 0 0 0 0 -13207 -17810 4309093 4264729 304638 278084 4004455 3986645 TO OWN AND MAINTAIN OFFICE BUILDINGS TO PROVIDE SPACE AND TRAINING FOR IBEW LOCAL UNION 613. false false THE ORGANIZATION OWNS AND MAINTAINS TWO OFFICE BUILDINGS AND AN AUDITORIUM LOCATED ON PULLIAM STREET IN ATLANTA, GEORGIA AND OFFICE BUILDINGS IN COLUMBUS AND ROME, GEORGIA. EWHA IS OWNED AND OPERATED BY IBEW LOCAL 613, A CONSTRUCTION TRADES LABOR UNION, TO PROVIDE OFFICE SPACE AND APPRENTICE TRAINING FACILITIES FOR THE UNION. OFFICE SPACE IS ALSO LEASED AND RENTS COLLECTED FROM OTHER ORGANIZATIONS. false false false false false false false false false true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 6 0 true 0 true true false false false false false false false X 12 6 false false false false true true true true true false false false false false true false false false GA X KEVIN SWANSON 4045238107 501 PULLIAM STREET STE 250 ATLANTA GA 30312 X TERRY BUTTERWORTH EXECUTIVE BO 0.50 2.00 X 0 0 0 TYLER FOLDS EXECUTIVE BO 0.50 2.00 X 0 0 0 LEWIS MATHIS EXECUTIVE BO 0.50 2.00 X 0 0 0 CALEB RILEY EXECUTIVE BO 0.50 2.00 X 0 0 0 ROBERT WILLIAMS EXECUTIVE BO 0.50 2.00 X 0 0 0 IAN WITCHEY EXECUTIVE BO 0.50 2.00 X 0 0 0 CHARLES N KOSKO RECORDING SE 0.50 40.00 X 0 0 0 JEFF MANNING FINANCIAL SE 1.00 40.00 X 0 0 0 KENNY MULLINS BUSINESS MAN 0.00 40.00 X 0 0 0 CHARLES RAVENSCRAFT TREASURER 2.00 5.00 X 0 0 0 KEVIN SWANSON PRESIDENT 20.00 40.00 X 0 0 0 JUSTIN UPSHAW VICE PRESIDE 0.50 2.00 X 0 0 0 false false false 1901 1901 1397660 1501062 -103402 -103402 -103402 12570 -12570 -12570 -12570 TENANT REIMBURSEMENTS 70236 70236 RENTS - SIGNAGE ADVERTISING 541800 25000 25000 MISCELLANEOUS RECEIPTS 1025 1025 96261 -17810 -42810 25000 0 0 0 0 186785 317772 161216 267564 111320 27672 306242 289337 11475837 8113453 3543530 3362384 4309093 4264729 189923 110747 114715 167337 304638 278084 X 4004455 3986645 4004455 3986645 4309093 4264729 -17810 X false true X false false 378225 378225 10702576 7745201 2957375 395036 368252 26784 3362384 UNEARNED RENT 88593 TENANT ESCROW DEPOSITS 78744 167337 -17810 -17810 -17810 FORM 990 THIS RETURN IS BEING FILED ELECTRONICALLY USING THE TAX-EXEMPT STATUS OF 501(C)(5) IN ORDER TO ALLOW THE ELECTRONIC FILING TO BE ACCEPTED BY THE E- FILE SYSTEM. THE ORGANIZATION WAS IN CORPORATED IN 1965 AS A TITLE-HOLDING CORPORATION TO BE EXEMPT FROM TAXATION PURSUANT TO SECTOIN 501(C)(2) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, HAS ALWAYS INDICATED THAT ITS STATUS IS 501(C)(2) WHEN PAPER FILED OVER THE YEARS. DUE TO THE ELECTRONIC FILING MANDATE, WHEN THE 2020 FORM 990 WAS E-FILED USING THE PROPER 501(C)(2) STATUS, THE 990 WAS REJECTED. THE REJECTION WAS CAUSED BY THE STATUS NOT MATCHING WITH IRS RECORDS. SUBSEQUENTLY AFTER A REVIEW OF HISTORICAL DOCUMENTS, THE ORIGINAL TAX EXEMPTION APPLICATOIN FROM 1967 WAS FOUND. THE APPLICATION INCORRECTLY SELECTED SECTION 501(C)(5) ON THE APPLICATION AND THE IRS APPROVED IT AS SUCH. THE ORGANIZATION HAS FILED FOR CORRECTION OF THE TAX-EXEMPT STATUS AND THE IRS HAS NOT RESPONDED AS OF YET. IN THE MEANTIME TO FACILITATE THE ELECTRONIC FILING, THE ORGANIZATION IS E-FILING WITH THE TAX-EXEMPT STATUS OF 501(C)(5). FORM 990, PAGE 6, PART VI, LINE 6 ORGANIZATION OWNED BY IBEW LOCAL UNION 613 WHICH IS COMPRISED OF UNION MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A OFFICERS AND EXECUTIVE BOARD MEMBERS ARE ELECTED BY IBEW LOCAL 613 UNION MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B EXECUTIVE BOARD DECISIONS AND MEETING MINUTES ARE APPROVED BY UNION MEMBERS IN GENERAL UNION MEETINGS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 REVIEWED BY PRESIDENT AND BOOKKEEPER PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C DISCUSSED IN BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST IBEW LOCAL 613 501 PULLIAM STREET STE 250 ATLANTA GA 30312 580299730 LABR UNION GA 501C 5 N/A false false false false false false false false false false true false false false false false true false false false IBEW LOCAL 613 J 185156 LEASE IBEW LOCAL 613 P 169294 BY AGREEMENT