2025-03-13T10:17:11-05:00 2024-04-30 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2023-05-01 236209472 STEAMFITTERS LOCAL 420 APPRENTICESHIP AND JOURNEYMAN TRAINING FUND STEA 2673502600 14420 TOWNSEND ROAD SUITE C PHILADELPHIA PA 19154 THOMAS F REDDEN III TRUSTEE 2673502600 2025-03-13 1 0 CRAIG D WINTERS CPA P00154131 6103582000 2025-03-13 2023 2025-03-06 01:10:19Z THOMAS F REDDEN III 14420 TOWNSEND ROAD SUITE C PHILADELPHIA PA 19154 5360969 0 X N/A X 1955 PA APPRENTICESHIP & JOURNEYMEN EDUCATION 8 8 32 0 0 0 39000 33338 3744915 5326488 -6048 1 1715 740 3779582 5360567 0 0 0 0 2904708 2748446 0 0 0 1338666 1361241 4243374 4109687 -463792 1250880 4273215 5286031 1023087 778331 3250128 4507700 X THE LOCAL UNION 420 JOINT APPRENTICESHIP AND TRAINING COMMITTEE RECOGNIZES THE NEED FOR STRUCTURED TRAINING TO MAINTAIN THE HIGH LEVEL OF SKILL AND COMPETENCE DEMANDED IN THE PIPE TRADES.REGISTERED APPRENTICESHIP PROVIDES THE MOST PRACTICAL AND SOUND METHOD TO MEET THAT NEED, TO PREPARE INDIVIDUALS TO BE SKILLED CRAFT WORKERS, AND TO ENSURE INDUSTRY ADEQUATE SUPPLY OF SKILLED WORKERS. THIS IS ESSENTIALLY THE ONLY PROGRAM SERVICE OF THE ORGANIZATION AND ALL OF THE REVENUES AND EXPENSES ARE CONSIDERED TO BE FOR THIS PURPOSE. 0 0 3587022 5327229 APPRENTICESHIP TRAINING AND EDUCATION FOR APPRENTICES AND JOURNEYMEN IN STEAMFITTERS' LOCAL UNION NO. 420. THERE ARE APPROXIMATELY 415 DAY AND EVENING STUDENTS. 3587022 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 3 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X THOMAS F REDDEN III 2673504200 14420 TOWNSEND ROAD SUITE C PHILADELPHIA PA 19154 X X JAMES SNELL TRUSTEE 1.00 X 0 0 0 GARY ANDRESS TRUSTEE 1.00 X 0 0 0 PAT SHERIDAN TRUSTEE 1.00 X 0 0 0 LEN DITULLIO TRUSTEE 1.00 X 0 0 0 JIM DOUGHERTY TRUSTEE 1.00 X 0 0 0 THOMAS F REDDEN III TRUSTEE 1.00 X 0 0 0 ROLAND HOCKE TRUSTEE 1.00 X 0 0 0 DAVID LENTZ TRUSTEE 1.00 X 0 0 0 JIM TOLE TRUSTEE 1.00 X 0 0 0 PETER A KLEIN DIRECTOR-MECHANICAL 45.00 X 191486 0 146169 BRETT A CUTLER DIRECTOR-SERVICING 45.00 X 188650 0 145460 GREGORY R BECK INSTRUCTOR 40.00 X 192443 0 87003 FRANCIS X MCGRATH INSTRUCTOR 40.00 X 160080 0 87003 WILLIAM J COLEMAN III INSTRUCTOR 40.00 X 187853 0 87003 PETER A IANNOZZI INSTRUCTOR 40.00 X 193950 0 87003 JOHN M THORTON INSTRUCTOR 40.00 X 180687 0 87003 1295149 0 726644 7 0 1 0 STEAMFITTERS LOCAL UNION 420 BUILDING FU 14420 TOWNSEND ROAD PHILADELPHIA PA 19154 RENT AND UTILITIES 368768 1 33338 33338 RECEIPTS FROM EMPLOYER 611600 5251626 5251626 STUDENT FEES 611600 58730 58730 WELDING PROGRAM RECEIP 611600 16132 16132 5326488 403 402 1 1 1 DISCOUNTS 900099 740 740 740 5360567 5327229 0 0 2023993 1619194 404799 451469 424381 27088 77610 72953 4657 62519 58768 3751 132855 124884 7971 13818 13818 403 403 240585 226150 14435 431121 405254 25867 29829 28039 1790 52675 49514 3161 23600 22184 1416 174757 164272 10485 24334 22874 1460 TRAINING SCHOOL SUPPLIE 344051 344051 EQUIPMENT RENTAL & MAIN 26068 24504 1564 4109687 3587022 522665 0 200 200 482274 1790165 5559596 3748183 1866892 1811413 903727 910017 1020122 774236 4273215 5286031 1018865 772979 4222 5352 1023087 778331 X 3250128 4507700 0 0 0 0 3250128 4507700 4273215 5286031 1250880 6692 0 X X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3652173 1996672 1655501 1907423 1751511 155912 1811413 BLACKROCK INT GOVT/CREDIT BOND INDEX FUND 910010 F BLACKROCK U.S. MONEY MARKET FUND B 7 F 910017 RIGHT-OF-USE ASSET 772979 NET DUE TO/FORM AFFLIIATES 1257 774236 PAYROLL DEDUCTIONS 5352 5352 X 5366856 6692 6692 5360164 403 403 5360567 4109284 0 4109284 403 403 4109687 PART X, LINE 2: ASC TOPIC 740 - INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE ENTITY'S STATUS AS A TAX-EXEMPT ENTITY. THE PLAN HAS DETERMINED THERE IS NO IMPACT OF ASC TOPIC 740 ON ITS FINANCIAL STATEMENTS FOR THE YEARS ENDED APRIL 30, 2024 AND 2023. THE PLAN IS NO LONGER SUBJECT TO FEDERAL INCOME EXAMINATION FOR THE YEARS ENDED PRIOR TO APRIL 30, 2021. 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ADVERTISES FOR APPRENTICE APPLICANTS IN LOCAL NEWSPAPERS. THE SCHOOL ALSO PUBLICIZES ITS POLICY THROUGH THE PUBLIC SCHOOL SYSTEM, EMPLOYMENT AGENCIES, AND COMMUNITY GROUPS. SCHEDULE E, PART I, LINE 4 THE FUND DOES NOT ISSUE SCHOLARSHIPS OR OTHER FINANCIAL AID THE FUND DOES NOT SOLICIT CONTRIBUTIONS X 0 0 0 0 0 0 0 0 0 PETER A KLEIN DIRECTOR-MECHANICAL 190699 0 0 0 787 0 108454 0 37715 0 337655 0 0 0 BRETT A CUTLER DIRECTOR-SERVICING 186725 0 0 0 1925 0 107745 0 37715 0 334110 0 0 0 PETER A IANNOZZI INSTRUCTOR 193950 0 0 0 0 0 53234 0 33769 0 280953 0 0 0 GREGORY R BECK INSTRUCTOR 192443 0 0 0 0 0 53234 0 33769 0 279446 0 0 0 WILLIAM J COLEMAN III INSTRUCTOR 187853 0 0 0 0 0 53234 0 33769 0 274856 0 0 0 JOHN M THORTON INSTRUCTOR 180687 0 0 0 0 0 53234 0 33769 0 267690 0 0 0 FRANCIS X MCGRATH INSTRUCTOR 160080 0 0 0 0 0 53234 0 33769 0 247083 0 0 0 STEAMFITTERS LOCAL UNION NO 420 COMMON TRUSTEES/OFFICERS 431121 RENT AND SHARED EXPENSES 0 STEAMFITTERS LOCAL UNION NO 420 PENSION PLAN COMMON TRUSTEES 160038 FRINGE BENEFITS 0 STEAMFITTERS LOCAL UNION NO 420 WELFARE PLAN COMMON TRUSTEES 187425 FRINGE BENEFITS 0 FORM 990, PART VI, SECTION A, LINE 7A THE FUND IS ADMINISTERED BY EIGHT (8) TRUSTEES. FOUR OF WHOM ARE APPOINTED BY THE UNION, TWO (2) OF WHOM ARE APPOINTED BY THE MECHANICAL CONTRACTORS ASSOCIATION OF EASTERN PENNSYLVANIA, INC., AND TWO (2) ARE APPOINTED BY THE SERVICING CONTRACTORS ASSOCIATION OF GREATER DELAWARE VALLEY, INC. FORM 990, PART VI, SECTION B, LINE 11B THE FUND'S EXTERNAL ACCOUNTANTS, DANIEL A. WINTERS & COMPANY, CPA'S, PREPARES THE FUND'S FORM 990 BASED ON INPUT FROM THE FUND. THE FORM IS THEN GIVEN TO THE FUND'S ON-STAFF ACCOUNTANT AND THE UNION'S SECRETARY TREASURER WHO IS A TRUSTEE OF THE FUND, FOR REVIEW AND SIGNATURE, AND THEN THE FORM IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE FUND'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE FUND DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART VII, SECTION A: BRETT A. CUTLER AND PETER A. KLEIN ARE PAID BY ANOTHER ENTITY, NOT RELATED (PER IRS DEFINITION) TO THIS PLAN, BUT THIS PLAN FULLY REIMBURSES THAT ENTITY FOR THESE INDIVIDUAL'S SALARIES AND BENEFITS. THEREFORE, THESE INDIVIDUAL'S SALARIES AND BENEFITS ARE ACCOUNTED FOR, DISCLOSED AND REFLECTED ON THIS FORM 990 AND REPORTED AS THOUGH THEY ARE EMPLOYEES WHOSE SALARIES AND BENEFITS ARE PAID BY THIS PLAN, PER THE FORM 990 INSTRUCTIONS. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ARE RESPONSIBLE FOR THE OVERSIGHT OF THE ANNUAL AUDIT OF THE PLAN'S BOOKS AND RECORDS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.