2025-02-27T12:41:31-06:00 2024-06-30 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2023-07-01 134015617 PLUMBERS & STEAMFITTERS LOCAL NO 21 EDUCATION & TRAINING FUND PLUM 9147377220 1024 MCKINLEY STREET PEEKSKILL NY 10566 THOMAS W O'BRIEN UNION TRUSTEE 9147377220 2025-02-27 1 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2023 2025-03-06 01:10:19Z THOMAS W O'BRIEN 1024 MCKINLEY STREET PEEKSKILL NY 10566 3174661 0 X N/A X 1997 NY TO PROVIDE EDUCATION AND TRAINING TO MEMBERS OF THE UNION 10 4 18 0 0 0 46551 250000 1366218 1558623 10984 62808 68403 85485 1492156 1956916 0 0 0 0 1093231 1124859 0 0 0 400551 418339 1493782 1543198 -1626 413718 1919592 2453494 120640 113633 1798952 2339861 TO PROVIDE EDUCATION AND TRAINING 0 0 1356999 1644108 EMPLOYER CONTRIBUTIONS PROVIDE EDUCATION AND TRAINING FOR MEMBERS WHO ARE PARTICIPANTS IN THE FUND. 1356999 1 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 17 0 1 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X BOARD OF TRUSTEES 9147377220 1024 MCKINLEY STREET PEEKSKILL NY 10566 JOSEPH DULLEA FORMER UNION TRUSTEE 5.00 35.00 X 0 71554 57050 REINALDO DIAZ FORMER UNION TRUSTEE 5.00 35.00 X 0 89492 67583 THOMAS CAREY FORMER UNION TRUSTEE 5.00 35.00 X 0 78748 62497 THOMAS W O'BRIEN UNION TRUSTEE 5.00 35.00 X 0 148559 111582 SEAN CAREY UNION TRUSTEE 5.00 35.00 X 0 142390 108473 CRAIG STRASSER UNION TRUSTEE 5.00 35.00 X 0 63642 46257 JOHN MCCRUDDEN JR UNION TRUSTEE 5.00 35.00 X 0 63642 46257 DON CALABRESE UNION TRUSTEE 5.00 35.00 X 0 63642 46257 ROBERT COURTIEN EMPLOYER TRUSTEE 0.50 2.50 X 0 0 0 GRANT COPPOLA EMPLOYER TRUSTEE 0.50 2.50 X 0 0 0 JAMES ESTABROOK EMPLOYER TRUSTEE 0.50 2.50 X 0 0 0 ANDREW GRUNDMAN EMPLOYER TRUSTEE 0.50 2.50 X 0 0 0 ANDREW CUOMO EMPLOYER TRUSTEE 0.50 2.50 X 0 0 0 MICHAEL C SWEENEY TRAINING DIRECTOR 40.00 X 150612 0 79333 JOSEPH MORABITO INSTRUCTOR 40.00 X 125105 0 73432 MATHEW MANGONE INSTRUCTOR 40.00 X 128606 0 74409 BRIAN A FOLEY INSTRUCTOR 40.00 X 132067 0 75362 536390 721669 848492 4 0 1 0 0 250000 250000 EMPLOYERS' CONTRIBUTIONS 900099 1558623 1558623 1558623 38374 38374 1242179 1217745 24434 24434 24434 APPRENTICE CONTEST 900099 51765 51765 BOOK, APPLICATION & TESTING FEES 900099 17601 17601 BACKFLOW CLASSES 900099 13483 13483 2636 2636 85485 1956916 1644108 0 62808 656753 656753 67271 67271 202692 202692 141295 104880 36415 56848 50407 6441 6401 6401 14000 14000 4127 4127 11588 11588 4254 4254 15799 15799 74882 74882 35440 30391 5049 36140 36140 7232 7232 TRAINING BOOKS, MATERIA 83190 83190 APPRENTICE CONTEST 59692 59692 CLASSES & TRAINING 48886 48886 EQUIPMENT RENTAL 9282 9282 7426 1854 5572 1543198 1356999 186199 0 40460 182970 111880 144801 4779 4672 604165 105085 284855 499080 1368920 1553743 108698 68228 1919592 2453494 47668 93642 72972 19991 120640 113633 X 0 0 0 0 1798952 2339861 1798952 2339861 1919592 2453494 413718 127191 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 269160 44292 224868 325963 56972 268991 9042 3821 5221 499080 DUE TO RELATED FUND 10915 OPERATING LEASE LIABILITIES 9076 19991 X 2079980 127191 127191 1952789 4127 4127 1956916 1539071 0 1539071 4127 4127 1543198 PART X, LINE 2: THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON FEBRUARY 5, 2021, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATES THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X 0 0 0 0 0 0 0 0 0 THOMAS W O'BRIEN UNION TRUSTEE 0 148559 0 0 0 0 0 84997 0 26585 0 260141 0 0 SEAN CAREY UNION TRUSTEE 0 142390 0 0 0 0 0 82535 0 25938 0 250863 0 0 MICHAEL C SWEENEY TRAINING DIRECTOR 150612 0 0 0 0 0 47944 0 31389 0 229945 0 0 0 BRIAN A FOLEY INSTRUCTOR 132067 0 0 0 0 0 45670 0 29692 0 207429 0 0 0 MATHEW MANGONE INSTRUCTOR 128606 0 0 0 0 0 44884 0 29525 0 203015 0 0 0 JOSEPH MORABITO INSTRUCTOR 125105 0 0 0 0 0 44078 0 29354 0 198537 0 0 0 REINALDO DIAZ FORMER UNION TRUSTEE 0 89492 0 0 0 0 0 52654 0 14929 0 157075 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DISTRIBUTED TO TRUSTEES FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE OF POLICIES ARE REVIEWED AT TRUSTEE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE AUDIT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PLUMBERS & STEAMFITTERS LOCAL 21 1024 MCKINLEY STREET PEEKSKILL NY 10566 133964242 PROVIDES JOB OPPORTUNITIES TO MEMBERS NY 501(C)(5) N/A 0 PLUMBERS & STEAMFITTERS LOCAL 21 PENSION FUND 1024 MCKINLEY STREET PEEKSKILL NY 10566 131847042 PROVIDE PENSION BENEFITS TO MEMBERS NY 401(A) N/A 0 PLUMBERS & STEAMFITTERS LOCAL 21 WELFARE FUND 1024 MCKINLEY STREET PEEKSKILL NY 10566 134017983 PROVIDE WELFARE BENEFITS TO MEMBERS NY 501(C)(9) N/A 0 PLUMBERS & STEAMFITTERS LOCAL 21 ANNUITY FUND 1024 MCKINLEY STREET PEEKSKILL NY 10566 136320256 PROVIDE ANNUITY BENEFITS TO MEMBERS NY 401(A) N/A 0 WEST & PUT PLUMBERS & STEAMFITTERS IND LABOR MGMT COMM 1024 MCKINLEY STREET PEEKSKILL NY 10566 134015609 SUPPORT LABOR MANAGEMENT NY 501(C)(5) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 PLUMBERS & STEAMFITTERS LOCAL 21 ADMIN FUND O 110010 TIME STUDY PLUMBERS & STEAMFITTERS LOCAL 21 ADMIN FUND P 7224 ALLOCATION FACTORS 1024 MCKINLEY STREET LLC N 74882 RENT STUDY