2025-11-08T16:26:31-06:00 2024-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2024-01-01 221633671 TEAMSTERS LOCAL 97 TEAM 7323811090 136 CENTRAL AVENUE CLARK NJ 07066 MARIA PEREZ PRESIDENT 7323811090 2025-11-08 1 1 JON S GAGLIARDI CPA P00528721 9082727000 2024 2025-03-06 01:10:19Z MARIA PEREZ 136 CENTRAL AVENUE CLARK NJ 07066 4083198 0 X HTTP://TEAMSTERSLOCAL97.ORG/ X 1959 NJ LABOR UNION ACTIVITIES - MEMBER REPRESENTATION & ORGANIZING. 7 0 211 0 0 0 0 0 3638939 3893673 29028 130608 65304 58917 3733271 4083198 0 0 0 0 1662112 1704398 0 0 0 1846336 1922008 3508448 3626406 224823 456792 2680581 3137374 0 0 2680581 3137374 LABOR UNION ACTIVITIES - MEMBER REPRESENTATION AND ORGANIZING. 0 0 THE UNION OPERATES FOR THE PURPOSE OF IMPROVING WORKERS CONDITIONS, WAGES & BENEFITS THROUGH THE COLLECTIVE BARGAINING PROCESS. 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 10 0 1 211 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 X MARIA PEREZ 7323811090 136 CENTRAL AVENUE CLARK NJ 07066 MARIA PEREZ PRESIDENT 40.00 1.00 X 184266 0 76262 PATRICK GUASCHINO SECRETARY-TREASURER 40.00 1.00 X 142371 0 67834 AMY LEWIS VICE PRESIDENT 40.00 1.00 X 132503 0 62629 GEORGE BURR RECORDING SECRETARY 40.00 1.00 X 109850 0 58254 EDUARDO HERRERA TRUSTEE 1.00 2.00 X 39679 0 15832 RUSSELL CREWS TRUSTEE 40.00 1.00 X 76759 0 49039 DENNIS BARCALOW TRUSTEE 2.00 1.00 X 4621 0 1092 690049 0 330942 4 0 1 0 METS SHIRO MCGOVERN LLP 1460 US HIGHWAY 9 NORTH SUITE 31 WOODBRIDGE NJ 07095 LEGAL SERVICES 272492 1 MEMBERSHIP DUES & ASSE 900099 3893673 3893673 3893673 42208 42208 88400 0 88400 88400 88400 REIMBURSED EXPENSES 900099 36875 36875 TICKET SALES 900099 19703 19703 MISCELLANEOUS INCOME 900099 2339 2339 58917 4083198 3952590 0 130608 994480 378993 142107 93712 95106 272492 32350 14295 130830 134932 62165 35945 23871 75323 PER CAPITA TAXES 847198 EDUCATION, PUBLICITY & 113863 MEMBERSHIP FAMILY FUN D 67062 AUTO & TRUCK EXPENSE 34896 76786 3626406 1790401 2015875 845797 791897 591289 277583 28487 313706 15896 15896 2680581 3137374 0 0 X 2680581 3137374 2680581 3137374 2680581 3137374 456792 0 X 0 1 X 0 0 7100 7100 7100 1 ESSEX COUNTY DEMOCRATIC COMMITTEE 80 MAIN STREET SUITE 280 WEST ORANGE NJ 07052 223279556 2150 TED GREEN FOR MAYOR PO BOX 2256 EAST ORANGE NJ 07019 1100 ELECTION FUND OF QUIJANO FOR ASSEMBLY 311 W HENTRY STREET LINDEN NJ 07036 1000 ELECTION FUND OF LUIS QUINTANA PO BOX 867 NEWARK NJ 07101 200 COMMITTEE TO RE ELECT CARMEN MORALES PO BOX 1944 CALDWELL NJ 07006 300 LACEY REPUBLICAN CLUB PO BOX 681 FORKED RIVER NJ 08731 500 TED GREEN FOUNDATION PO BOX 2259 EAST ORANGE NJ 07018 1000 ELECTION FUND OF MAYOR DAN REIMAN 319 CARTERET AVENUE CARTERET NJ 07008 500 AMIR JONES FOR ESSEX COUNTY SHERIFF 12 NORTH STATE ROUTE 17 SUITE 320 PARAMUS NJ 07652 350 1 1 0 PART I-A, LINE 1: CHECK CONTRIBUTIONS WERE SENT TO INDIVIDUALS SEEKING POLITCAL OFFICE AS WELL AS TO VARIOUS POLITICAL ORGANIZATIONS. 27017 14186 12831 383622 87656 295966 180650 175741 4909 313706 X 4083198 0 4083198 0 4083198 3626405 0 3626405 0 3626405 PART X, LINE 2: THE LOCAL UNION IS A NONPROFIT ORGANIZATION AND HAS OBTAINED TAX-EXEMPT STATUS FROM THE INTERNAL REVENUE SERVICE UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. 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 LOCAL UNION 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 LOCAL UNION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS 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 THE YEARS ENDED DECEMBER 31, 2024 OR 2023. THE LOCAL UNION FILES INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE 2021 TO 2024 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE LOCAL UNION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE LOCAL UNION BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. X 0 0 0 MARIA PEREZ PRESIDENT 184266 0 0 0 0 0 57194 0 19068 0 260528 0 0 0 PATRICK GUASCHINO SECRETARY-TREASURER 142371 0 0 0 0 0 48887 0 18947 0 210205 0 0 0 AMY LEWIS VICE PRESIDENT 132503 0 0 0 0 0 43968 0 18661 0 195132 0 0 0 GEORGE BURR RECORDING SECRETARY 109850 0 0 0 0 0 39228 0 19026 0 168104 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE LOCAL UNION'S MEMBERSHIP REQUIREMENTS ARE STATED IN THE INTERNATIONAL CONSTITUTION. APPLICANTS FOR MEMBERSHIP SHALL COMPLY WITH THE REQUIREMENTS IMPOSED BY THESE BY-LAWS AND THE INTERNATIONAL CONSTITUTION. THE FOLLOWING REQUIREMENTS MUST BE FULFILLED TO OBTAIN MEMBERSHIP: 1. A COMPLETED WRITTEN APPLICATION FOR MEMBERSHIP ON A FORM PROVIDED BY THE SECRETARY TREASURER. 2. PAYMENT OF INITIATION FEES AND ONE MONTH'S DUES BY CASH OR THROUGH WRITTEN AUTHORIZATION OF CHECKOFF. 3. LOCAL ACCEPTANCE OF APPLICATION AND DUES. 4. NEW MEMBERS SHALL RECEIVE A FREE COPY OF THE INTERNATIONAL CONSTITUTION AND LOCAL 97'S BY-LAWS UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER WHOSE DUES ARE PAID UP THROUGH THE MONTH PRIOR TO THE MONTH IN WHICH THE NOMINATION OR ELECTION IS HELD SHALL HAVE THE RIGHT TO NOMINATE, VOTE FOR, OR OTHERWISE SUPPORT ANY CANDIDATE. NO MEMBER WHO HAS DUES WITHHELD BY HIS EMPLOYER FOR PAYMENT TO THE LOCAL UNION SHALL BE DECLARED INELIGIBLE TO NOMINATE OR VOTE FOR A CANDIDATE FOR OFFICE IN THE LOCAL UNION, DUE TO A DELAY OR NON-PAYMENT OF DUES BY THE EMPLOYER TO THE LOCAL UNION. VOTING SHALL BE DONE BY SECRET BALLOT AMOUNG THOSE MEMBERS IN GOOD STANDING. PROXY VOTING IS NOT PERMITTED. EACH MEMBER SHALL BE ENTITLED TO ONE VOTE. THE LOCAL UNION HAS THE AUTHORITY TO ESTABLISH ALL RULES & REGULATIONS FOR THE ELECTION TO SUPPLEMENT THE PROVISIONS OF THE INTERNATIONAL CONSTITUTION AND THE LOCAL UNION'S BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7B THE LOCAL UNION EXECUTIVE BOARD SHALL ESTABLISH THE SALARIES FOR THE OFFICERS AND BUSINESS AGENTS AND ESTABLISH THE ALLOWANCES, DIRECT AND INDIRECT DISBURSEMENTS, EXPENSES AND REIMBURSEMENT OF EXPENSES FOR OFFICERS AND BUSINESS AGENTS. CHANGES IN THE SALARIES, ALLOWANCES OR EXPENSES OF THE OFFICERS AND BUSINESS AGENTS SHALL BE SPECIFICALLY SET FORTH IN THE MINUTES OF THE EECUTIVE BOARD MEETING AT WHICH SUCH CHANGES ARE APPROVED. FORM 990, PART VI, SECTION A, LINE 8B NO OTHER COMMITTEES EXIST WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY SEVERAL OFFICERS PRIOR TO THE FILING. FORM 990, PART VI, SECTION C, LINE 19 THE LOCAL UNION MAKES IT'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENT AVAILABLE UPON REQUEST AT THE OFFICES OF THE LOCAL UNION. ARRANGEMENTS MUST BE MADE DURING NORMAL BUSINESS HOURS. COPIES ARE NOT ALLOWED. TEAMSTERS LOCAL 97 BENEFITS FUND 136 CENTRAL AVE CLARK NJ 07066 222004832 PROVIDES HEALTH AND WELFARE BENEFITS TO MEMBERS NJ 501(C)(9) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0